ogya~/ {%\;'&@z\ 1.audit
审计 ax2#XSCO R m2M 2.attestation 鉴证
QP@@h4J^ bPl'?3 3.credibility 可信赖程度
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4 u}?{1B! 4.audit of financial statements 财务报表
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EC@) 5.agreed-upon procedures 执行商定程序
-W|~YK7e }UG<_bE| 6.high levels of assurance 高水平保证
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,i 7.compilation 编制
li}>xDSQ4 \,I{*!hw 8.reliability 可靠性
160BgFM sq8O+AWl 9.relevance 相关性
Kf6D$} I7<UC{Ny 10.professional skepticism 职业谨慎
HDs8 M QX.U:p5C 11.objectivity 客观性
;Z,l};b B{V(g"dM 12. professional competence 专业胜任能力
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]p =]<X6!0mR 13.Senior/CPA-in-charge 项目经理
Ti#x62X{ ) LBbA 14.audit engagement letter 业务约定书
8,B#W#*{ ,JJ1sf2A 15.recurring audit 连续审计
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@\=4 Rin/q 16.the client 委托人
!B#tJD >R\!Qk 17.change
CPA 更换
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C=O?A 2W63/kRbU 18.the existing CPA 现任注册
会计师
GbC JGqOR l!}7GWj 19.the successor CPA 后任注册
会计师 Ek '%%% :~,V+2e 20.the preceding CPA前任
注册会计师 id/y_ekfP ip*UujmNyR 21.issue the audit report 出具审计报告
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uN$ <7KB" AxCFZf 5 23.the board of directors 董事会
T<mP.T,$! 1Msc:7:L 24.knowledge of the entity‘ s business 了解被审计单位情况
Lcs?2c:% o~VZ%B 25.assess material misstatement risks评估重大错报风险
w|ct="MG $oi8<8Y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
(abtCuZ8z gZ { 27.a general knowledge of —— 初步了解―――的情况
b.xG' Gn%k# 28.a more knowledge of—— 进一步了解的情况
=>xyJ->R Qgl5Jr. 29.the prior year‘s working papers 以前年度
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R+: N9O}6 30.minutes of meeting 会议纪要
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u9ue>I/ ~fz9PoC 32.appropriateness 适当性
TnPx.mwK\ 3MHByT% 33.accounting estimate 会计估计
eXtlqU$ Gg5>~"pb 34.management representations 管理层声明
#:[CF: R^6^{q 35.going concern assumption 持续经营假设
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ZD"7om 36.audit plan 审计计划
FC8#XZp B|-W 37.significant audit areas 重点审计领域
l>@){zxL ;QQ/bM&I 38.error 错误
2S-z$Bi}] lJU]sZ9~b 39.fraud舞弊
U5H5QW + W%K=N-kE_ 40.modified or additional procedures 修改或追加审计程序
- !s=`9o `xFgYyiQd 41.misappropriation of assets 侵占资产
bVds23q +Pb@@C& 42.transactions without substance 虚假交易
[vcSt5R= iiV'-!3w 43.unusual pressures 异常压力
X"v)9p S| l%JM^ 44.the suspected noncompliance 涉嫌存在违法行为
-KiI&Q gPy}.g{tH$ 45.materialiy 重要性
Qy|6A@ =b#,OXQ 46.exceed the materiality level 超过重要性水平
s"0Hz"[^= e1 P(-V 47.approach the materiality level 接近重要性水平
ROr| < EZ)GW%Bm2 48.an acceptably low level 可接受水平
vOBXAF {tF)%>\# 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
ZgL ]ex a O(&< 50.misstatements or omissions 错报或漏报
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Xa&0j&AH ]0myoWpi3 52.subsequent events 期后事项
m7,;Hr( -y)g}D% 53.adjust the financial statements 调整财务报表
9lSs;zm{Q >SHW 54.perform additional audit procedures 实施追加的审计程序
wy#5p]!u r_M5:Rz 55.audit risk 审计风险
*vIC9./ 5s1XO*s)>X 56.detection risk 检查风险
JS0957K lxOUV? m^N 57.inappropriate audit opinion 不适当的审计意见
(:ij'Zbz $3{I'r] 58.material misstatement 重大的错报
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7]IAV 59.tolerable misstatement 可容忍错报
.7MLgC; ?F@X>zR2 60.the acceptable level of detection risk 可接受的检查风险
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_3 -5Ln3\ O@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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