l-<3{! D'7A2 f 1.audit
审计 tJUVw= 5nM kd/ 2.attestation 鉴证
6WA|'|}
= 2YL`3cgfb 3.credibility 可信赖程度
L!bfh` v2/yw, 4.audit of financial statements 财务报表
审计 ]$m#1Kj |
rr$U 5.agreed-upon procedures 执行商定程序
"%{,T [kPD`be2# 6.high levels of assurance 高水平保证
OD 9U#\nXM 7.compilation 编制
WW//heJe- FX%t 8.reliability 可靠性
~hS3*\^~M %==G+S{ 9.relevance 相关性
y]yine zWy
,Om8P 10.professional skepticism 职业谨慎
,9=gVW{ KKLR'w,A> 11.objectivity 客观性
H"#)&a7 `%$8cZ-kr 12. professional competence 专业胜任能力
_^_5K(Uq Qo'yS"g<9) 13.Senior/CPA-in-charge 项目经理
3.Ji5~ Gx.P]O 3 14.audit engagement letter 业务约定书
nAIH`L"X !cRfZ 15.recurring audit 连续审计
)D:9R)m J6*f Uh 16.the client 委托人
WHp97S'd Wt>J
` 17.change
CPA 更换
注册会计师 i~9?:plS Ba/RO36&c 18.the existing CPA 现任注册
会计师
9GO}&7 znt)]>f# 19.the successor CPA 后任注册
会计师 _~tm7o
+js &svx@wW 20.the preceding CPA前任
注册会计师 n%F-cw +C'XS{K,# 21.issue the audit report 出具审计报告
Dt
W*n1Bt [-4KY4R 22.expert 专家
8QT<M]N% d'ZS;l 23.the board of directors 董事会
8h@q *~cqr 24.knowledge of the entity‘ s business 了解被审计单位情况
9*4 . 34z_+
25.assess material misstatement risks评估重大错报风险
CK2
B -^yXLa;D 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
|z:Q(d06 Ski G2n] 27.a general knowledge of —— 初步了解―――的情况
P^"R4T E(_KN[}S 28.a more knowledge of—— 进一步了解的情况
88
{1mA,v
5Q`
RTn% 29.the prior year‘s working papers 以前年度
工作底稿
,I ZqLA 0x\2#i 30.minutes of meeting 会议纪要
0mTEim
(z/jMMms 31.business risks 经营风险
R<|ejw "#2pT H~ 32.appropriateness 适当性
qYK4
)JP ^00{Hd6 33.accounting estimate 会计估计
EJ`Q8uz t)} \9^Uo 34.management representations 管理层声明
COSTV>s; Tp?-*K 35.going concern assumption 持续经营假设
bw9
nB{C< 5X0QxnnV 36.audit plan 审计计划
-j&Vtr #1[z;Mk0
37.significant audit areas 重点审计领域
{SJsA)9:# :N2E}hxk 38.error 错误
><=rIhG%H@ {(}yG_Q]! 39.fraud舞弊
O=aw^|oj] T6uMFD4 | 40.modified or additional procedures 修改或追加审计程序
:=9< mZ7B<F[qV 41.misappropriation of assets 侵占资产
p>q&&;fe o&z!6"S< 42.transactions without substance 虚假交易
d`Oe_< TGf;_)El 43.unusual pressures 异常压力
T`\]!>eb Jt]&;0zn2 44.the suspected noncompliance 涉嫌存在违法行为
4z_n4
= IE;\7r+h 45.materialiy 重要性
>
H BJk: :3^dF}> 46.exceed the materiality level 超过重要性水平
hbI;Hd =IZ[_ /@ 47.approach the materiality level 接近重要性水平
90fs:. Lc]1$ 48.an acceptably low level 可接受水平
,[X_]e;
2n)gpLIJ 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
NEVp8)w $mpO?D J~ 50.misstatements or omissions 错报或漏报
ARF\fF|<2 ^ H3m\!h 51.aggregate 总计
J
\=a gQ jXp. qK\" 52.subsequent events 期后事项
51 4Z<omrK q@l(Qol 53.adjust the financial statements 调整财务报表
]
8Tzr CZ(`|;BC* 54.perform additional audit procedures 实施追加的审计程序
^m%52Tm
h :Fe_,[FR 55.audit risk 审计风险
I9&lO/c0 =7
w>wW- 56.detection risk 检查风险
/e1(?
20 g)R1ObpZ 57.inappropriate audit opinion 不适当的审计意见
6G of.:"f %dW%o{ 58.material misstatement 重大的错报
:q
(&$ | -+zofx 59.tolerable misstatement 可容忍错报
$UvPo0{ OJ1tV% E 60.the acceptable level of detection risk 可接受的检查风险
%>
zjGF< x[X`a 查看《
注会考试《审计》中的128个英文单词(二) 》
0V`[Zgf |m;L?)F<