{11xjvAD ; - 8] 1.audit
审计 CM;B{*En nTr{D&JS 2.attestation 鉴证
KB8_yo{y 3y yVI# 3.credibility 可信赖程度
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;" Vj6w7hz 4.audit of financial statements 财务报表
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a# "/d 5.agreed-upon procedures 执行商定程序
b&*N o`{^ptu1q 6.high levels of assurance 高水平保证
bCV_jR+ 64t: 7.compilation 编制
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YA~`R~9d ISg-?h/ 9.relevance 相关性
K1zH\wH n,`j~.l-=> 10.professional skepticism 职业谨慎
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M{R 11.objectivity 客观性
QUWx\hqE 9}'92 12. professional competence 专业胜任能力
OXF/4Oe (BIg 13.Senior/CPA-in-charge 项目经理
C9n*?Mk: :]9CdkaU 14.audit engagement letter 业务约定书
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pNE# L@`:mK+; 15.recurring audit 连续审计
rAA?{(!9x lFa?l\jLXZ 16.the client 委托人
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0iwG Wcki=ac\v! 17.change
CPA 更换
注册会计师 v;d3uunqv U+:Mu]97 18.the existing CPA 现任注册
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[FeN(8hGS E51S#T 19.the successor CPA 后任注册
会计师 I$*LMzve \ \g Aa-}: 20.the preceding CPA前任
注册会计师 ]fJ9.Js |l:,EA_v| 21.issue the audit report 出具审计报告
,D\}DJ`)C )p[Qj58 22.expert 专家
zA8Tp8( {VKP&{~O 23.the board of directors 董事会
p/KG{-f, UoHNKB73 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
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!Z~j T 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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T+ 29.the prior year‘s working papers 以前年度
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QT\"r T9# U,Th-oU 30.minutes of meeting 会议纪要
;R^=($ X D{^CJ :n 31.business risks 经营风险
Og?P5&C"9D Xuj=V?5 32.appropriateness 适当性
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z;\,Dt 33.accounting estimate 会计估计
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34.management representations 管理层声明
[>|6qY$D OhTd>~R`< 35.going concern assumption 持续经营假设
#-kx$(''V ~>rnq7j 36.audit plan 审计计划
G@rV9 RU\MT'E>( 37.significant audit areas 重点审计领域
8^hbS%s! l|fb;Giq=D 38.error 错误
3#Xv))w1 LcGG~P|ML 39.fraud舞弊
wSG!.Ejc7 G<`6S5J>hr 40.modified or additional procedures 修改或追加审计程序
/m h #o ;2'/rEq4o 41.misappropriation of assets 侵占资产
nS]Ih 0(K S&MF; E6 42.transactions without substance 虚假交易
+4V"&S|& ab>>W!r@! 43.unusual pressures 异常压力
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: ~2O1$o u 44.the suspected noncompliance 涉嫌存在违法行为
iy [W:<c7j l42tTD8Awz 45.materialiy 重要性
ef:YYt{|q h3MZLPe 46.exceed the materiality level 超过重要性水平
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{r_x\VC=p 6&6t= 48.an acceptably low level 可接受水平
h4=7{0[ 4*?i!<N9 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
6gB;m$:fV B } 50.misstatements or omissions 错报或漏报
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4PjE@D"H 51.aggregate 总计
hh<ryuZ ABU~V+'2 52.subsequent events 期后事项
/8LTM|( (`&E^t 53.adjust the financial statements 调整财务报表
9zlhJ7i 8 G:f[\^ 54.perform additional audit procedures 实施追加的审计程序
im"3n= kNv/L$oG 55.audit risk 审计风险
%dq|)r :-e[$6}S 56.detection risk 检查风险
MmD1@fW32# !^qpV7./l 57.inappropriate audit opinion 不适当的审计意见
Rz=wInFs PPj%.i) 58.material misstatement 重大的错报
M6z$*?< C$^WW}S 59.tolerable misstatement 可容忍错报
$mut v=IO 8P*wt'Q$ 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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