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审计 {FWyu5. Z_FNIM0f 2.attestation 鉴证
ga-{!$b* cw;co@!$ 3.credibility 可信赖程度
Y0@yD#,0~ CtM'L 4.audit of financial statements 财务报表
审计 !.EcP=S !z MDP/V 5.agreed-upon procedures 执行商定程序
+Hj/0pp wcZbmJ: 6.high levels of assurance 高水平保证
-Q$b7*"z( HA!t$[_Ve 7.compilation 编制
FI{AZb_' 1Bg_FPu 8.reliability 可靠性
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EW3&+Lt 9.relevance 相关性
3_W{T@T WL l_'2h 10.professional skepticism 职业谨慎
gg[9u- .+yW%~0 11.objectivity 客观性
$n-Af0tK 'T7 x@a`b) 12. professional competence 专业胜任能力
M)JADX d&jjWlHgEN 13.Senior/CPA-in-charge 项目经理
:y#T9R9 \jyjQ,v) 14.audit engagement letter 业务约定书
W"Q!|#;l. \D?:J3H*] 15.recurring audit 连续审计
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Mra35 Q[PK`*2) 17.change
CPA 更换
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?TpUf \}JrFc%O 19.the successor CPA 后任注册
会计师 r`6:Q&& /v#)f-N%zs 20.the preceding CPA前任
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X|VP|C 21.issue the audit report 出具审计报告
b5pMq$UVL y+U83a[L* 22.expert 专家
k_aW z/ 7$NxJH 23.the board of directors 董事会
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3c #s|qW xWE8Wm 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
>(3\kiYS #BY`h~&T 27.a general knowledge of —— 初步了解―――的情况
+E5=$` %=Tr^{i 28.a more knowledge of—— 进一步了解的情况
*(QH{!-$s uzBz}<M= 29.the prior year‘s working papers 以前年度
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vyL8o cozXb$bBY 30.minutes of meeting 会议纪要
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*:hyY!x wLJ]&puwm 32.appropriateness 适当性
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Men Rc[ 0aj: 33.accounting estimate 会计估计
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}Ln@R~[ 34.management representations 管理层声明
^Q.,\TL01 o3N] `xD' 35.going concern assumption 持续经营假设
^6;V}2>v} U \oy8FZ 36.audit plan 审计计划
j9R6ta3\l #sB,1" 37.significant audit areas 重点审计领域
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jQh^WmN '#\1uXM1U? 39.fraud舞弊
x_MJJ(q8g ^,8R,S\}$ 40.modified or additional procedures 修改或追加审计程序
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L]'y\?lv 41.misappropriation of assets 侵占资产
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hKBc0 4Ysb5m)u 42.transactions without substance 虚假交易
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~DF:lqwWP s9)8b$t] 44.the suspected noncompliance 涉嫌存在违法行为
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E<@ 46.exceed the materiality level 超过重要性水平
r[txlQI9 {b)~V3rsY 47.approach the materiality level 接近重要性水平
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YW|n:X |L6&Gf]#5 48.an acceptably low level 可接受水平
C$yq\C+I n,'OiVl[ 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
HMGB> d_z59 50.misstatements or omissions 错报或漏报
K^l:MxO-X PWr(*ZP>hI 51.aggregate 总计
Iah[j,]r 5F"|E-; 52.subsequent events 期后事项
/+]s.V. *OjKcs 53.adjust the financial statements 调整财务报表
'lz"2@4{ #qBr/+b 54.perform additional audit procedures 实施追加的审计程序
v-b0\_ 1bnBji 55.audit risk 审计风险
U7@AC}.+ N)2f7j4C& 56.detection risk 检查风险
&a0r%L()X z+{,WHjo 57.inappropriate audit opinion 不适当的审计意见
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H}}$V7]^), 58.material misstatement 重大的错报
7- d.ZG G3i !PwW 59.tolerable misstatement 可容忍错报
hfWFD, fxcc<h4 60.the acceptable level of detection risk 可接受的检查风险
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M D;}xr_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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