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MC?,UDNd% 1.audit
审计 :9O#ObFR )2pbpbWX> 2.attestation 鉴证
ql<i] Y _4rFEYz$d 3.credibility 可信赖程度
@>d*H75 RS"H8P4W 4.audit of financial statements 财务报表
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:j5n7s?&=y 5.agreed-upon procedures 执行商定程序
" W!M[qBW ;,$NAejgd 6.high levels of assurance 高水平保证
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9.relevance 相关性
03xa'Of> {FO;Yg' 10.professional skepticism 职业谨慎
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J1/?JfF &K[_J 12. professional competence 专业胜任能力
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\>3 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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]p*l%(dhY F|F]970 16.the client 委托人
wQv'8A_} un shH < 17.change
CPA 更换
注册会计师 6$fHtJD: 6S\C}U/ 18.the existing CPA 现任注册
会计师
'HT7_$?* $h^wG)s2P 19.the successor CPA 后任注册
会计师 @'YS1 N< ~;O v-^tp 20.the preceding CPA前任
注册会计师 LL] zT H0 yN~dU0.G6! 21.issue the audit report 出具审计报告
B,M(@5wz ?bPRxR 22.expert 专家
[!!o-9b ;E@G`=0St 23.the board of directors 董事会
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q:l>O5 24.knowledge of the entity‘ s business 了解被审计单位情况
&?VQ,+[< =2Bg9!zW> 25.assess material misstatement risks评估重大错报风险
F4It/ M54j@_81pX 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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.nG#co"r}3 pV.Av 28.a more knowledge of—— 进一步了解的情况
ipQLK{]t 9!T[Z/}T 29.the prior year‘s working papers 以前年度
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NXwz$}}Pp y(Y!?X I 30.minutes of meeting 会议纪要
7+]=- 8*8Zc/{ 31.business risks 经营风险
6Pnk5ps }h @[5xq 32.appropriateness 适当性
5:O-tgig. &F\? 33.accounting estimate 会计估计
OTMJ6)n7 N e#WI' 34.management representations 管理层声明
y|CP;:f; Xg<*@4RD8 35.going concern assumption 持续经营假设
lCAIK 5Ycco,x 36.audit plan 审计计划
TftHwe):V KiI!frm1 37.significant audit areas 重点审计领域
,$1eFgY% vLR~'"`F 38.error 错误
k9$K} h]og*( 39.fraud舞弊
^[]}R: [PQ?#:r 40.modified or additional procedures 修改或追加审计程序
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g) p,5BADm (:._"jp] 42.transactions without substance 虚假交易
dlJbI}-v= [!} :KD2yX 43.unusual pressures 异常压力
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Y ZX5 xF<os8 44.the suspected noncompliance 涉嫌存在违法行为
S>.SSXlM j;s"q]"x] 45.materialiy 重要性
RRmLd/( =:D aS`~V 46.exceed the materiality level 超过重要性水平
JAAI_gSR3 _7IKzUn9g[ 47.approach the materiality level 接近重要性水平
Sl-v W _cy2z 48.an acceptably low level 可接受水平
~vXaqCX Vnx,5E& 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
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jov:]Bic YhOlxON 52.subsequent events 期后事项
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54.perform additional audit procedures 实施追加的审计程序
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QQ5f5\l 55.audit risk 审计风险
LEW'G"+ Gp4A.\7 56.detection risk 检查风险
PUo/J~ v F#5B<I 57.inappropriate audit opinion 不适当的审计意见
'd+NVj{C ]xX$<@HR 58.material misstatement 重大的错报
COTp )\6&12rj 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
N@O8\oQG w QNxL5B 查看《
注会考试《审计》中的128个英文单词(二) 》
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