3e1%G#fu Pb<6-Jc[ 1.audit
审计 1^2]~R9,9 d3NER} f4V 2.attestation 鉴证
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Ea7~ 3.credibility 可信赖程度
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E[k@ 4.audit of financial statements 财务报表
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d w'P =8d 5.agreed-upon procedures 执行商定程序
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?a d =69sWcC8 6.high levels of assurance 高水平保证
N!<X%Ym f;!L\$yKy 7.compilation 编制
V-18~+F~"a +ZkJ{r0,( 8.reliability 可靠性
C|]Zpn#{K ,My'_"S? 9.relevance 相关性
MRzY<MD &D&U!3~( 10.professional skepticism 职业谨慎
$5@[l5cJU; $|VdGRZ1 11.objectivity 客观性
D4*_/,} pv^: G; 12. professional competence 专业胜任能力
{ITxHt |#Q0UM|'Q 13.Senior/CPA-in-charge 项目经理
9TEAM<b; /xd|mo)D 14.audit engagement letter 业务约定书
Gsy'':u 6 kD. 15.recurring audit 连续审计
9 $^b^It $ )6x3&]P 16.the client 委托人
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,r8 6UU<:KH 17.change
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注册会计师 8Ep! w,t !<i 18.the existing CPA 现任注册
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NzS`s,N4/0 ]$U A5/a 19.the successor CPA 后任注册
会计师 BY@l:y4 (^58$IW71 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
(~fv;}}v Xm<|m# 22.expert 专家
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|Z8Eu0RSb &g]s@S|% 24.knowledge of the entity‘ s business 了解被审计单位情况
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^z5 SeLFubs_ 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
H(Y 1%@ -1w^z`;2h 27.a general knowledge of —— 初步了解―――的情况
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29.the prior year‘s working papers 以前年度
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[kMWsiZ U|8?$/*\ 30.minutes of meeting 会议纪要
#k,.xMJ~ z'\BZ5riX< 31.business risks 经营风险
]l`V#Rd ,[3}t%Da 32.appropriateness 适当性
En4!-pWHQ <4CqG4}Y 33.accounting estimate 会计估计
+o35${ V(Cxd.u 34.management representations 管理层声明
w|4CBll e}(8BF 35.going concern assumption 持续经营假设
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K.p& 36.audit plan 审计计划
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(%G>TV 38.error 错误
B_C."{G w:](F^<s, 39.fraud舞弊
=w<iYO {mLv?"M] 40.modified or additional procedures 修改或追加审计程序
i_nUyH%b ,+x\NY2d 41.misappropriation of assets 侵占资产
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e~nh95 iZ0(a 43.unusual pressures 异常压力
Hi U/fi` fT<3~Z>m 44.the suspected noncompliance 涉嫌存在违法行为
[hqat'Vj, )&-n-m@E 45.materialiy 重要性
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(e9hp2m ;a[3RqmKW 47.approach the materiality level 接近重要性水平
9h<iw\$' (1'sBm7F 48.an acceptably low level 可接受水平
T,B%iZ gCh @?</8;%3W 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
yK mHTjX= bHzZ4i 50.misstatements or omissions 错报或漏报
d8WEsQ+)A |r4&@) 51.aggregate 总计
VotI5O $ (D+%*ax 52.subsequent events 期后事项
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<{o8 Eb8z`@p 53.adjust the financial statements 调整财务报表
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v 4 ijZQ 54.perform additional audit procedures 实施追加的审计程序
4Cvo^k/I `2'*E\ 55.audit risk 审计风险
eqpnh^0}d wh^I|D?" 56.detection risk 检查风险
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`?T8NK 57.inappropriate audit opinion 不适当的审计意见
zf^@f%R =I+5sCF{g 58.material misstatement 重大的错报
P?y{9H* A^F0}MYT 59.tolerable misstatement 可容忍错报
PU\@^)$ 92*Y( > 60.the acceptable level of detection risk 可接受的检查风险
%5<t3H" utw@5 查看《
注会考试《审计》中的128个英文单词(二) 》
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