WbS2w @8 rY>{L6d 1.audit
审计 %&"_=Lc 1px:(8]{ 2.attestation 鉴证
F^=|NlU&% gtHk1 9 3.credibility 可信赖程度
zy#E qv qfY.X&]PU 4.audit of financial statements 财务报表
审计 4\?I4|{pC {cv,Tz[Q> 5.agreed-upon procedures 执行商定程序
@Ey(0BxNu VPf*>ph= 6.high levels of assurance 高水平保证
nYuZg6K `\&qk)ZP 7.compilation 编制
HPT9B?^ EYUr.#: 8.reliability 可靠性
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tU<RvT 9.relevance 相关性
mhM=$AIq sf?D4UdIH 10.professional skepticism 职业谨慎
SF;;4og S&V5zB""n 11.objectivity 客观性
#4''Cs b=QO ^ 12. professional competence 专业胜任能力
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\<tnY 13.Senior/CPA-in-charge 项目经理
7fl'nCo\" EPr{1Z 14.audit engagement letter 业务约定书
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zYG 15.recurring audit 连续审计
A{;b^IK /+J?Ep(_ 16.the client 委托人
D;<Qm,[ @-;-DB]j 17.change
CPA 更换
注册会计师 "31GC7 Gn;eh~uw;l 18.the existing CPA 现任注册
会计师
/v;g v[ x-U^U.i@ 19.the successor CPA 后任注册
会计师 xN}P0 RN3w{^Ll 20.the preceding CPA前任
注册会计师 E+"INX7 }x-~>$:" 21.issue the audit report 出具审计报告
x-Z`^O 9GkG' 22.expert 专家
>lyUr*4PX Qkk~{OuC 23.the board of directors 董事会
ZH`6>: r,MgIv(L 24.knowledge of the entity‘ s business 了解被审计单位情况
Tc\^=e^N? 6yTL7@V|B 25.assess material misstatement risks评估重大错报风险
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& 9))%tYN 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
E[htNin.B~ S,3e|-&$ 27.a general knowledge of —— 初步了解―――的情况
t22BO@gt74 KE16BjX@ 28.a more knowledge of—— 进一步了解的情况
Sd^e!?bp QhZ!A?':U 29.the prior year‘s working papers 以前年度
工作底稿
*u7C){)gr[ 0c7&J?"wE 30.minutes of meeting 会议纪要
Gr?"okaA -j]r\EVKS 31.business risks 经营风险
!U,qr0h 5]p>&|Ud 32.appropriateness 适当性
@OFl^U0/ 9T|7edl 33.accounting estimate 会计估计
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DD|%F 34.management representations 管理层声明
KzeA+PI vo uQ.utl 35.going concern assumption 持续经营假设
lbT<HWzNH 0'BR Sa< 36.audit plan 审计计划
)Ah +5?hkQCX1^ 37.significant audit areas 重点审计领域
k%:]PQjYT MY9?957F 38.error 错误
`W?aq]4x5 z=>]E1'RL 39.fraud舞弊
A0O$B7ylQ BIbcm,YQ 40.modified or additional procedures 修改或追加审计程序
L\ _8}\ lUCdnp;w' 41.misappropriation of assets 侵占资产
vxr3|2` )@1_Dm@0b 42.transactions without substance 虚假交易
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yql+N[ 8DLR 44.the suspected noncompliance 涉嫌存在违法行为
]ueq&| 2d<ma*2n( 45.materialiy 重要性
Ao`9 fI#q Gk799SDL 46.exceed the materiality level 超过重要性水平
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d4T_O; ,O3"r; 47.approach the materiality level 接近重要性水平
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dQ' 48.an acceptably low level 可接受水平
lJKhP X"iy.@7 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
EW#.)@- xC<OFpI\ 50.misstatements or omissions 错报或漏报
rI;e!EW 1;vn*w`p 51.aggregate 总计
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K+h .{ 52.subsequent events 期后事项
>4~{CXZ c0!bn b 53.adjust the financial statements 调整财务报表
4w]u: eU nm %ka4 54.perform additional audit procedures 实施追加的审计程序
<diI*H<G $Xz9xzOR 55.audit risk 审计风险
cQgmRHZ] `U(A 5 56.detection risk 检查风险
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4X#>; s(Kf%ZoE 58.material misstatement 重大的错报
!ybEv| = 4vBZb^W;9 59.tolerable misstatement 可容忍错报
.HZYSY:X Om>6<3n 60.the acceptable level of detection risk 可接受的检查风险
G-M!I`P _a15R/S 查看《
注会考试《审计》中的128个英文单词(二) 》
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