M@K[i*e w}i.$Qt 1.audit
审计 w '"7~uN 1_QO>T' 2.attestation 鉴证
**"P A8 #n7{ 3) 3.credibility 可信赖程度
Q4PXC$u "osYw\unI 4.audit of financial statements 财务报表
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9[5) 9e5UTJ 5.agreed-upon procedures 执行商定程序
3/e !7 QHh#O +by# 6.high levels of assurance 高水平保证
l*u@T|Fc$ ?.s*)n 7.compilation 编制
IviWS84 L }mhMxOTi 8.reliability 可靠性
f,#xicSB* a=O!\J 9.relevance 相关性
gc=e)j@ Txh;r.1e 10.professional skepticism 职业谨慎
<b\urtoJ J\*d4I<(Rt 11.objectivity 客观性
uprQy<I@ meWAm?8RI 12. professional competence 专业胜任能力
4HJrR^ 34=0.{qn 13.Senior/CPA-in-charge 项目经理
|(<L!6 -UVWs2W'$ 14.audit engagement letter 业务约定书
\);rOqh 8{YxUD 15.recurring audit 连续审计
^bG!k]U!2 SMyg=B\x?7 16.the client 委托人
UQ)}i7v OOCeZ3yF( 17.change
CPA 更换
注册会计师 [;I8 ZVE -ZB"Yg$l 18.the existing CPA 现任注册
会计师
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注册会计师 :dzU]pk%0 )YFs 21.issue the audit report 出具审计报告
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|@BN+o;`Om z@i4dC 23.the board of directors 董事会
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eg>m?Y l+6(|"md 24.knowledge of the entity‘ s business 了解被审计单位情况
sFQ|lU" n p2G8Qls 25.assess material misstatement risks评估重大错报风险
z"3c+?2 P `"7m- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
6{'6_4;Fv( 7,TWCVap 27.a general knowledge of —— 初步了解―――的情况
3p4?-Dd|_$ D;]% 28.a more knowledge of—— 进一步了解的情况
u$#7W>R 3U)8P6Fz 29.the prior year‘s working papers 以前年度
工作底稿
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@nu/0+8h{ N+5^h(~ 31.business risks 经营风险
kg@h R} ]aNnY?qW5 32.appropriateness 适当性
~-d.3A$u >{a,]q* 33.accounting estimate 会计估计
sFK<:ka n^N]iw{G 34.management representations 管理层声明
Br5Io=/wg `Ny8u")= 35.going concern assumption 持续经营假设
ItADO'M $8k_M 36.audit plan 审计计划
.h,xBT`}Ji 9#ft;c 37.significant audit areas 重点审计领域
K*$#D1hG Wg^cj:&`u 38.error 错误
V%lGJ]ZEa p;$9W+H0 39.fraud舞弊
"\;wMR{ Kdu\`c-lB 40.modified or additional procedures 修改或追加审计程序
yipD5,TC vc#oALc& 41.misappropriation of assets 侵占资产
!T#y r) +o]BjgG 42.transactions without substance 虚假交易
E]U0CwFtr PU5mz.&0' 43.unusual pressures 异常压力
|+-i'N9 S7{.liHf 44.the suspected noncompliance 涉嫌存在违法行为
.To:tN# Z4ioXl 45.materialiy 重要性
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UUu-(H-J od*Z$Hb>' 47.approach the materiality level 接近重要性水平
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h;qy5KS m,C,<I|'d 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
S.|kg2 orH0M!OtS! 50.misstatements or omissions 错报或漏报
J+jmSK%z 1xAFu+ 51.aggregate 总计
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cuaNAJ NjN?RB/5 54.perform additional audit procedures 实施追加的审计程序
!]+Z%ed`% (0#F]""\e 55.audit risk 审计风险
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#0hNk%X= ,GkW. vEU 57.inappropriate audit opinion 不适当的审计意见
<W59mweW#5 e ]o'i;I 58.material misstatement 重大的错报
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t# 34wM%@D*c 59.tolerable misstatement 可容忍错报
$n Sh[{ in#]3QGV 60.the acceptable level of detection risk 可接受的检查风险
lkH;N<U a,*p_:~i 查看《
注会考试《审计》中的128个英文单词(二) 》
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