#X|'RL($ %,)[%>#{ 1.audit
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p<STz]- < FN[{YsA 3.credibility 可信赖程度
`Y$LXF~,Om sV{[~U,| 4.audit of financial statements 财务报表
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lbL`@4M 5.agreed-upon procedures 执行商定程序
B"8^5#t4s <0Q`:'\.> 6.high levels of assurance 高水平保证
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i 7.compilation 编制
S .1~# $~U_VQIA^ 8.reliability 可靠性
/FB ' 4Tq%V|5"& 9.relevance 相关性
m]&d TZV xe%+Yb] 10.professional skepticism 职业谨慎
U3p=H^MB. V4xZC\)Gk 11.objectivity 客观性
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#pKsX. h-#Glse< 12. professional competence 专业胜任能力
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|fd=E% 13.Senior/CPA-in-charge 项目经理
Mi:$<fEX l|\Q~ D!o 14.audit engagement letter 业务约定书
C8aYg O/0m|~`iY 15.recurring audit 连续审计
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&;pCAi 16.the client 委托人
1C'lT,twl g+)T\_#u 17.change
CPA 更换
注册会计师 ZJI|762, X0p=jBye~> 18.the existing CPA 现任注册
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0I uKhfZSx0w 19.the successor CPA 后任注册
会计师 1*(^<x+n op[OB= 20.the preceding CPA前任
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2NI3&;{4 21.issue the audit report 出具审计报告
;h] zN v#=- 22.expert 专家
-/KVZ t'FY*|xk 23.the board of directors 董事会
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NF6G IO|">a6 24.knowledge of the entity‘ s business 了解被审计单位情况
U%j=)VD]) [o\O^d 25.assess material misstatement risks评估重大错报风险
glPOW 3'*SSZmnOB 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
rzEE | obS|wTG~ 27.a general knowledge of —— 初步了解―――的情况
?%B%[u " c}pY ^( 28.a more knowledge of—— 进一步了解的情况
b pExYyt QvjsI;CQ- 29.the prior year‘s working papers 以前年度
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Rq9v+Xq2 z8jQaI]j 30.minutes of meeting 会议纪要
!</5 )B`5: )7O4j}B){ 31.business risks 经营风险
T%?<3/Ev! c,4UnEoCR 32.appropriateness 适当性
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~kw[Aw3?D\ (fb&5=Wzw 34.management representations 管理层声明
4AzS~5S EZE/~$`3 35.going concern assumption 持续经营假设
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>*{\N^:z pH'#v]" 37.significant audit areas 重点审计领域
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38.error 错误
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%"E, cYmMO[4YG' 39.fraud舞弊
ES}@mO m3\lm@`)O 40.modified or additional procedures 修改或追加审计程序
@kRe0:t ;' YM@n 41.misappropriation of assets 侵占资产
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`mi @T>)fKCg 42.transactions without substance 虚假交易
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J@|Rh [:TOU^ 43.unusual pressures 异常压力
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B",? } 46.exceed the materiality level 超过重要性水平
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12x !7P 1%/ 48.an acceptably low level 可接受水平
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ben c+Ejah+ 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
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*3O5m z?Hvh 50.misstatements or omissions 错报或漏报
)CYSU(YTD p4bQCI 51.aggregate 总计
#4Xe zj,g* O>lF{yO0` 52.subsequent events 期后事项
}<9*eAn` ePP-&V"`" 53.adjust the financial statements 调整财务报表
VfAIx]Fa e(O"V3wq*6 54.perform additional audit procedures 实施追加的审计程序
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4%aODr8 #]q<fhJhr$ 56.detection risk 检查风险
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D/^}D 57.inappropriate audit opinion 不适当的审计意见
@{j'Pf' wk<QYLEk 58.material misstatement 重大的错报
GCkc[]2p %1 9TJn%J$ 59.tolerable misstatement 可容忍错报
#(?EL@5 "|gNNmr 60.the acceptable level of detection risk 可接受的检查风险
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f7 9e@Sx{?r 查看《
注会考试《审计》中的128个英文单词(二) 》
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