jy2gR1~ 51y"#\7 1.audit
审计 n }A!a
C 300w\9fn& 2.attestation 鉴证
2 HQ3G~U
HrsG^x 3.credibility 可信赖程度
Ws`ndR RfTGTz@H 4.audit of financial statements 财务报表
审计 oS..y($TI 1]~w?)..' 5.agreed-upon procedures 执行商定程序
n8F5z|/ ;H~<.QW 6.high levels of assurance 高水平保证
~o%igJ
}.C -%yrs6 7.compilation 编制
,n8\y9{G <R@,wzK 8.reliability 可靠性
3*=0`}jMJ rT/r"vr 9.relevance 相关性
_i+@HXR & {JP q.A 10.professional skepticism 职业谨慎
A'KH_]) [|KvlOvP 11.objectivity 客观性
R03 Te gwA @GFB{ ;= 12. professional competence 专业胜任能力
l,4O
zd=O;T;. 13.Senior/CPA-in-charge 项目经理
U;MXiE3D 9KXL6#h 14.audit engagement letter 业务约定书
IQ
I8v |]*3En: 15.recurring audit 连续审计
aZWj52 _?I{>:!| 16.the client 委托人
V]p{jLG hL&$` Q 17.change
CPA 更换
注册会计师 ;XurH%Mg =n5'~1?X? 18.the existing CPA 现任注册
会计师
+P2oQ_Fk`9 \_
3>v5k| 19.the successor CPA 后任注册
会计师 "Wwu Ty| T+<.KvO- 20.the preceding CPA前任
注册会计师 q<dG}aj eThaH0 21.issue the audit report 出具审计报告
<e2l@@#oy K($l>PB,y@ 22.expert 专家
W,<q!<z\t t}YcB`q) 23.the board of directors 董事会
`x[Is$ y7,I10:D 24.knowledge of the entity‘ s business 了解被审计单位情况
*q=T1JY ,CfslhO{j 25.assess material misstatement risks评估重大错报风险
@8|*Ndx2 [7Lr" 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
vYed_'_ C^J<qq& 27.a general knowledge of —— 初步了解―――的情况
1RRE{]2v# 4)S99|1 28.a more knowledge of—— 进一步了解的情况
\MP~}t}c MCKN.f%lP 29.the prior year‘s working papers 以前年度
工作底稿
6 c_#"4 vMT f^V 30.minutes of meeting 会议纪要
&k:xr,N= Bf utmI 31.business risks 经营风险
o,6t:?Z YM}a>o
32.appropriateness 适当性
h?mDtMCw2 uX_H;,n 33.accounting estimate 会计估计
>JpBX+]5m 2q~.,vpP 34.management representations 管理层声明
aLa<zEssz !eW1d0n'+f 35.going concern assumption 持续经营假设
u]yy%@U1 $n\P w 36.audit plan 审计计划
'nCVjO7o a(gXvgrf[ 37.significant audit areas 重点审计领域
-DI
>O/ s L^+$Mq6 38.error 错误
vpQ&vJfR yf&g\ke 39.fraud舞弊
C[J9 =!t 1d5%(:@ 40.modified or additional procedures 修改或追加审计程序
&6eo;8
`U orGMzC 2 41.misappropriation of assets 侵占资产
HpnF,4A> F>fCp 42.transactions without substance 虚假交易
]
ZV[}7I.
=U]9> 43.unusual pressures 异常压力
? i{?Q, 6jq*lnA% 44.the suspected noncompliance 涉嫌存在违法行为
c4H6I~2Na nWd!ovd 45.materialiy 重要性
KF%BX~80C m#_BF#
46.exceed the materiality level 超过重要性水平
DbMVbgz<e p{Lrv%-j 47.approach the materiality level 接近重要性水平
,^/Wv!uPE S\GWMB!oF 48.an acceptably low level 可接受水平
#(^<qr cYSn
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
WVP?Ie8 s)-An(Uw 50.misstatements or omissions 错报或漏报
S?688 g}_2T\$
k 51.aggregate 总计
_XZ
Gj:V 0#V"
52.subsequent events 期后事项
l2F#^=tp '2^}de!E 53.adjust the financial statements 调整财务报表
#}7T$Va wd`p> 54.perform additional audit procedures 实施追加的审计程序
%]P{)*y-
? - Jaee,P 55.audit risk 审计风险
]it.
R- ZF>:m> 56.detection risk 检查风险
>Na. C(DZ /stvNIEa 57.inappropriate audit opinion 不适当的审计意见
xp|1yud t|U5]$5 58.material misstatement 重大的错报
WJ8i=MO67 h0F=5| B 59.tolerable misstatement 可容忍错报
i!YfR]"} 4Sh8w%s 60.the acceptable level of detection risk 可接受的检查风险
qJG;`Ugl: Bz'.7"
":0 查看《
注会考试《审计》中的128个英文单词(二) 》
d/
Lz" EV6R[2kl