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rUdv}. y18Y:)DkL 1.audit
审计 dnuu&Rv W`*r>`krVJ 2.attestation 鉴证
#LN`X8Wz' j1HW._G 3.credibility 可信赖程度
Jpo(Wl .XhrCiZ 4.audit of financial statements 财务报表
审计 O<W_fx8_' G9@0@2aY8 5.agreed-upon procedures 执行商定程序
vSLtFMq^( pcI uN 6.high levels of assurance 高水平保证
uA#;G/$ eKqk= ( 7.compilation 编制
5i{j' {_(8 f'3$9x 8.reliability 可靠性
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9.relevance 相关性
b\+`e b8_ ##4HYQ%E 10.professional skepticism 职业谨慎
m9}P9? @!d{bQd, 11.objectivity 客观性
7 x?<*T S`m]f5u| 12. professional competence 专业胜任能力
Pd]|:W< E "G9xMffW 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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z}X(% 15.recurring audit 连续审计
&XUiKnNW njA#@fU 16.the client 委托人
t.\dpBq U\!X,a*ts{ 17.change
CPA 更换
注册会计师 VTHH&$ZNq ]L}dzA?: 18.the existing CPA 现任注册
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|)/aGZ+ =rX>1 19.the successor CPA 后任注册
会计师 H~z`]5CN I[X772K 20.the preceding CPA前任
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|<@A zT?D<XW>1 21.issue the audit report 出具审计报告
1D!<'`)AY ^\,E&=/}M 22.expert 专家
2Q:+_v \:F_xq 23.the board of directors 董事会
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? 4x[S\,20 25.assess material misstatement risks评估重大错报风险
G9<X_ 4)o 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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WF YQA,f# 27.a general knowledge of —— 初步了解―――的情况
[0D.K}7| BsYa3d=} 28.a more knowledge of—— 进一步了解的情况
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p>Yd 29.the prior year‘s working papers 以前年度
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FH+s s! 4d;8`66O 30.minutes of meeting 会议纪要
3=]sLn0L Bo%NFB; 31.business risks 经营风险
i@M[>~ ZbAcO/ 32.appropriateness 适当性
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))'<_nD n^6j9FQ7 34.management representations 管理层声明
'Ne@e)s9 #|PS&}6wU 35.going concern assumption 持续经营假设
e'D&8z_; sYf~c0${ 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
p,i[W.dy.' V[vl!XM 38.error 错误
RF0HjgP _/5H l` 39.fraud舞弊
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y>e.~5; C#Iybg 41.misappropriation of assets 侵占资产
ZoZ|Ma PdtvU-( 42.transactions without substance 虚假交易
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@Wt>YI M{hg0/}sUW 43.unusual pressures 异常压力
(+y =^ 50FI| 44.the suspected noncompliance 涉嫌存在违法行为
** G9H agW@{c 45.materialiy 重要性
s>n)B^64W o"R7,N0rB 46.exceed the materiality level 超过重要性水平
/HRFAqep _8UDT^?8, 47.approach the materiality level 接近重要性水平
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#bb<o =xx]@ 48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
A` o8'+`C FZE"7ec>m 50.misstatements or omissions 错报或漏报
PQ$%H>{ mZ"4&U 51.aggregate 总计
F,)%?<!I Z lzjVU/E 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
pYZ6e_j1~ 1 \6D '/G 54.perform additional audit procedures 实施追加的审计程序
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`1- 55.audit risk 审计风险
r/6o \- !lc[ 56.detection risk 检查风险
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e-&Q8 57.inappropriate audit opinion 不适当的审计意见
!s?nJ(p d8=x0~7 58.material misstatement 重大的错报
{w^+\]tC bsA-2*Q+ 59.tolerable misstatement 可容忍错报
s?,Ek :; fHDU| 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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