sW'6}^Q f?5A"-NS 1.audit
审计 m0C{SBn-M %-r?=L 2.attestation 鉴证
p}BGw:= _<2RYXBC 3.credibility 可信赖程度
"5(W[$f*]v
p2^)2v 4.audit of financial statements 财务报表
审计 1x;@~yU ,\}k~ U99 5.agreed-upon procedures 执行商定程序
[%?hCc 3 69Zu4|u 6.high levels of assurance 高水平保证
6Wb!J>93 h[,XemwX 7.compilation 编制
L5&K}F]r^ S2bexbp0o 8.reliability 可靠性
]f5c\\) ( mt*y]p? 9.relevance 相关性
90(UgK&Y <d S5||| 10.professional skepticism 职业谨慎
ExqM1&zpK [brkx3h 11.objectivity 客观性
L^x5&CCwk G1TANy 12. professional competence 专业胜任能力
o
Fi) d[` c`pYc 13.Senior/CPA-in-charge 项目经理
,A?{~?u. _^-D _y 14.audit engagement letter 业务约定书
]6q*)q:` DEcGFRgN~ 15.recurring audit 连续审计
S,VyUe4P4
<irpmRQr 16.the client 委托人
+dJ&tuL:S A`g.[7 17.change
CPA 更换
注册会计师 _V&x`ks [)0
R'xL6 18.the existing CPA 现任注册
会计师
\D ^7Z97 Wy!uRzbBv 19.the successor CPA 后任注册
会计师 oLd:3,p} ,k\/]9 20.the preceding CPA前任
注册会计师 JC/d:. \:h0w;34O 21.issue the audit report 出具审计报告
>I|<^$/ R7,pukK 22.expert 专家
Agz=8=S% 4':MI|/my_ 23.the board of directors 董事会
`{Hb2
}
L5 !@A|L#* 24.knowledge of the entity‘ s business 了解被审计单位情况
Y1|^>C#a k 5t
{
25.assess material misstatement risks评估重大错报风险
x!>d
6lgej g4i #1V= 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
8z?$t-D O qR_SQ
VN 27.a general knowledge of —— 初步了解―――的情况
k~& o wa
BRQh 28.a more knowledge of—— 进一步了解的情况
:bI,rEW#_ TX&[;jsj 29.the prior year‘s working papers 以前年度
工作底稿
\_?yzgf K[n<+e;G 30.minutes of meeting 会议纪要
[+_\z',u [@x 31.business risks 经营风险
am3V9"\ 1T:)Zv' 32.appropriateness 适当性
1+Sg"?8 w8O hJv 33.accounting estimate 会计估计
<Nvlk\LQ z_'dRw 34.management representations 管理层声明
xJ$Rs/9C S io1Q0
35.going concern assumption 持续经营假设
ybC-f'0 .iN-4"_j1 36.audit plan 审计计划
87R%ke r}Ltv?4 37.significant audit areas 重点审计领域
=P1RdyP K6ciqwUO 38.error 错误
PE^eP}O1 JAT
S6-Lz` 39.fraud舞弊
:{x!g6bK@ y/z9Ce*> 40.modified or additional procedures 修改或追加审计程序
cn@03&dAl suzFcLxo 41.misappropriation of assets 侵占资产
b!0'Qidh0 tWcizj;?wK 42.transactions without substance 虚假交易
K3j_C`Se 4fZY8
43.unusual pressures 异常压力
9zmD6G!}t 6Wf*>G
*h 44.the suspected noncompliance 涉嫌存在违法行为
V|+ `L-
MiRibH
XI, 45.materialiy 重要性
4F}g( f34_?F<h 46.exceed the materiality level 超过重要性水平
}_Tt1iai* h<+PP]l= 47.approach the materiality level 接近重要性水平
0~Um^q*'3 `\Uc4lRS 48.an acceptably low level 可接受水平
U+(Z#b(Q Q@PJ)f
wN 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
SJso'6 g [Od>NO,n+] 50.misstatements or omissions 错报或漏报
MA~|y_V VaOpO8y` 51.aggregate 总计
Y:DNu9 zv8aV2?D 52.subsequent events 期后事项
b #o}=m 7f.4/x^ 53.adjust the financial statements 调整财务报表
|Ba4 G` Fr1;)WV 54.perform additional audit procedures 实施追加的审计程序
yBpW#1= W@R$'r,@O 55.audit risk 审计风险
oG|?F4l* _lP4ez
Y 56.detection risk 检查风险
ls8olLM> RTdD]pE8Q 57.inappropriate audit opinion 不适当的审计意见
G1`mn$`kq jx^|2 58.material misstatement 重大的错报
Jnh;;< $O;N/N:m 59.tolerable misstatement 可容忍错报
C:
|q'"F 4d{"S02h 60.the acceptable level of detection risk 可接受的检查风险
d
A_S"Zc
)R
[@G. 查看《
注会考试《审计》中的128个英文单词(二) 》
jKY Aid{- -D.BJ(