k-ex<el)# E#2k|TpH4 1.audit
审计 !
7*_Z=
(jE:Q2" 2.attestation 鉴证
FPUR0myCU g\{! 21M 3.credibility 可信赖程度
h. (;GJO F3 l^^Mc 4.audit of financial statements 财务报表
审计 6j"I5,-~! v4>"p!_C 5.agreed-upon procedures 执行商定程序
F%+rOT<5 @ Rb1)$~# 6.high levels of assurance 高水平保证
7@cvy?
v{ ^YJ^+:D( 7.compilation 编制
oJJk E e\-q 8.reliability 可靠性
U:4Og8 A{Htpm ~ 9.relevance 相关性
=U7D}n
hS- #Xw[i 10.professional skepticism 职业谨慎
m3xj5]#^$ BvW gH.OX 11.objectivity 客观性
&aAo:pj P ~
pbx 12. professional competence 专业胜任能力
^21f^>k( *;yMD-= 13.Senior/CPA-in-charge 项目经理
jKV?!~/F zcWxyLifl0 14.audit engagement letter 业务约定书
PW//8lsR p+sPCF 15.recurring audit 连续审计
F4<
2.V)#- Ww
tQ>'R" 16.the client 委托人
L8tLW09 hGo
|2@sc 17.change
CPA 更换
注册会计师 0#/
6P&6 RowiSW 18.the existing CPA 现任注册
会计师
27 TZ+? <IDzv' 19.the successor CPA 后任注册
会计师 Cl.T'A$ :;WDPRx 20.the preceding CPA前任
注册会计师 Y9L
6W+=T @OY-(cW 21.issue the audit report 出具审计报告
zomNjy* J+NK+,_*M 22.expert 专家
5
^z ,'C ^r
:A^q 23.the board of directors 董事会
7c]Ai /P"\+Qp 24.knowledge of the entity‘ s business 了解被审计单位情况
|<
FCt-U RZh)0S>J 25.assess material misstatement risks评估重大错报风险
3X,{9+(F D=sc41] 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
_";pk _ []3}(8yxGb 27.a general knowledge of —— 初步了解―――的情况
hsO.521g Hf{%N'4 28.a more knowledge of—— 进一步了解的情况
[IBk-opap dTQvz9 C 29.the prior year‘s working papers 以前年度
工作底稿
xLK0~|_#! VX[!Vh 30.minutes of meeting 会议纪要
gbf=H8] =?Md&%j 31.business risks 经营风险
$cU/Im`
X3O$Sd(D 32.appropriateness 适当性
%ys}Q!gR c+/C7C
o 33.accounting estimate 会计估计
~WXxVm*@ "]V|bz o0a 34.management representations 管理层声明
Py]ci`27 S)|b%mVwR 35.going concern assumption 持续经营假设
7O^ S.( T5_Cu9>ax 36.audit plan 审计计划
;O|63 xF|*N<9(</ 37.significant audit areas 重点审计领域
g9Gy3zk= '\\Cpc_g 38.error 错误
AV3,4u T@Z{KV"S 39.fraud舞弊
u*N8s[s'
t3g!5 40.modified or additional procedures 修改或追加审计程序
}c5`~ LLK 8mLU ~P
| 41.misappropriation of assets 侵占资产
(#M$t!'% {=7i}xY]T 42.transactions without substance 虚假交易
g^UWf <xp lFY8^#@ 43.unusual pressures 异常压力
M
)^9e? f.^w/ GJO/ 44.the suspected noncompliance 涉嫌存在违法行为
(r\h dLX 0
N ;d)3 45.materialiy 重要性
2<@!m@ ]X|G+[Ujv 46.exceed the materiality level 超过重要性水平
/y|r iW ?}
tQaj 47.approach the materiality level 接近重要性水平
7"i*J6y* *S_Iza #&x 48.an acceptably low level 可接受水平
%]oLEmn}y 0*x? 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
{o%R~{6 ]_8 \g`"u 50.misstatements or omissions 错报或漏报
TJ:Lz]l > 26K~m@ 51.aggregate 总计
$7d"9s\$" ]t;5kj/ 52.subsequent events 期后事项
+'.Q- hz<J8'U 53.adjust the financial statements 调整财务报表
? d\8Q't* e*s{/a?, 54.perform additional audit procedures 实施追加的审计程序
I0RWdOK8K c iX2
G 55.audit risk 审计风险
/Ql}jSKi ),,vu 56.detection risk 检查风险
L9oZ7 o ?s33x# 57.inappropriate audit opinion 不适当的审计意见
\]%U?`A m5{SPa,y 58.material misstatement 重大的错报
`oBzt|f5 O_^h 7 59.tolerable misstatement 可容忍错报
qDAjW)w
Jp qr6jn14.c 60.the acceptable level of detection risk 可接受的检查风险
Y\sjm]_
a"0~_= 查看《
注会考试《审计》中的128个英文单词(二) 》
--kK<9J7 i>2_hn_UR