h}n?4B~Gi nqC@dHP 1.audit
审计 ,1e\}^ 4V7=VZ,@3 2.attestation 鉴证
N${Wh|__^l j|DjO?._' 3.credibility 可信赖程度
Rz:1(^oA ~(P\'H&(h 4.audit of financial statements 财务报表
审计 WCL#3uYk" &, %+rvo} 5.agreed-upon procedures 执行商定程序
}Q-%ij2 /`+ubFXc 6.high levels of assurance 高水平保证
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&[e 7.compilation 编制
B.F~/PET X ApSKJ 8.reliability 可靠性
eEZZ0NNe; G@8wv J 9.relevance 相关性
D`hg+64} ~@%#eg 10.professional skepticism 职业谨慎
qE@H~& BRF4p: 11.objectivity 客观性
!JnxNIr&i| ?!;i/h*{ 12. professional competence 专业胜任能力
/:+MUw7~ /=gU 13.Senior/CPA-in-charge 项目经理
Gr|IM,5P4 wCw_aXqq 14.audit engagement letter 业务约定书
}:1*@7eR L5n /eg:Q 15.recurring audit 连续审计
C%q]o >goG\y 16.the client 委托人
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CPA 更换
注册会计师 dz,4);Mg UYkuz 18.the existing CPA 现任注册
会计师
sL4+O P- q?=_{oH9 19.the successor CPA 后任注册
会计师 =(Pk7{ ofy)}/i 20.the preceding CPA前任
注册会计师 ~M9&SDT/lB (5efNugc 21.issue the audit report 出具审计报告
-}KW"#9c *zl-R*bM$ 22.expert 专家
GN=-dLN Np>0c-S 23.the board of directors 董事会
mt]50}eK $&KiN82, 24.knowledge of the entity‘ s business 了解被审计单位情况
s&D>'J 6r }w 25.assess material misstatement risks评估重大错报风险
<I.{meDg 4mwLlYZ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
x%OJ3Qjj= #|;;>YnZ 27.a general knowledge of —— 初步了解―――的情况
my*E7[ l;vA"b=] 28.a more knowledge of—— 进一步了解的情况
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vJ5J&! 29.the prior year‘s working papers 以前年度
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K(heeZUt @i>o+>V 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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dEK bB 32.appropriateness 适当性
G^A }T3 `V=F>s$W 33.accounting estimate 会计估计
+{[E Ow 91:TE8?Z 34.management representations 管理层声明
i?IV"*Ob1N .(X!*J]G 35.going concern assumption 持续经营假设
?7Skk UjcKvF 36.audit plan 审计计划
eDL0Vw "fWm{; 37.significant audit areas 重点审计领域
^k4 n /A>1TPb09" 38.error 错误
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*(j-jbA ;;<[_gp,E 40.modified or additional procedures 修改或追加审计程序
=`MMB|{6 *FC26_pH 41.misappropriation of assets 侵占资产
b*dEX%H8sf e\WG-zi/ 42.transactions without substance 虚假交易
T74."Lo# cPg$*,] 43.unusual pressures 异常压力
0&2eiMKG?n S@6 :H" 44.the suspected noncompliance 涉嫌存在违法行为
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7!('+x(> 45.materialiy 重要性
"Tc[1{eI W=zp:6Z~ 46.exceed the materiality level 超过重要性水平
^_XV }&7Q YA*E93 J0 47.approach the materiality level 接近重要性水平
oxJ#NGD A=l1_8,`h 48.an acceptably low level 可接受水平
GdtR /1 y3!#*NU 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
[*v-i%U} ;7bY>zc(w 50.misstatements or omissions 错报或漏报
(m&''yaH X:d[eAu0 51.aggregate 总计
k{ibD5B 'Z`fZ5q 52.subsequent events 期后事项
wZ\% !#}7 9Lqo^+0)\ 53.adjust the financial statements 调整财务报表
HFTDea +# D0@d}N 54.perform additional audit procedures 实施追加的审计程序
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-`d(>ok 55.audit risk 审计风险
A:YWXcg LAPCL&Z 56.detection risk 检查风险
H <ugc VDC"tSQ 57.inappropriate audit opinion 不适当的审计意见
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sZu1K gfmaO] 58.material misstatement 重大的错报
+<W8kb ">rt *?^ 59.tolerable misstatement 可容忍错报
n^$HC=}S KSy. 60.the acceptable level of detection risk 可接受的检查风险
FaA7m P<s:dH" 查看《
注会考试《审计》中的128个英文单词(二) 》
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