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5pI2G 2.attestation 鉴证
tV9nC QK%{\qu 3.credibility 可信赖程度
O]~ cv^ #)tt}GX 4.audit of financial statements 财务报表
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j|+s 4E J 5.agreed-upon procedures 执行商定程序
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& x;99[C!$ 6.high levels of assurance 高水平保证
-k|r#^(G2 7d]}BLpjWz 7.compilation 编制
a"0Xam TPt<(-}W 8.reliability 可靠性
)Pakb!0H@t \&`S~c V9 9.relevance 相关性
s6lo11 /d&zE|! 10.professional skepticism 职业谨慎
<6)Ogv", B4r4PSB>! 11.objectivity 客观性
`-"2(Gp /=*h\8c~ 12. professional competence 专业胜任能力
4)!aYvaER -[|R\'i 13.Senior/CPA-in-charge 项目经理
(g`G(K_ ?V4?r2$c 14.audit engagement letter 业务约定书
`6)GjZh^ ZO5_n 15.recurring audit 连续审计
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]`SM6 16.the client 委托人
$5jQm,V$K %# ?)+8"l 17.change
CPA 更换
注册会计师 mQhI"3!f 7](,/MeGG 18.the existing CPA 现任注册
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S4aN7.'Q 3'}(:X( 19.the successor CPA 后任注册
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注册会计师 -hiG8%l5 /X~l%Xm 21.issue the audit report 出具审计报告
&q^\*<B.^ )q8w+'z 22.expert 专家
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+3dWnBg? Q0K2md_%x 24.knowledge of the entity‘ s business 了解被审计单位情况
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Owa^; T!0o(Pp< 25.assess material misstatement risks评估重大错报风险
3}@3pVS jNhiY 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
`w` f[dU- gHpA@jdC* 27.a general knowledge of —— 初步了解―――的情况
4{=zO(> [KR|m,QWp 28.a more knowledge of—— 进一步了解的情况
sG[v vm d]{wZ#x 29.the prior year‘s working papers 以前年度
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+:k Iq 30.minutes of meeting 会议纪要
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W=$C AiKja>Fl< 31.business risks 经营风险
v._Q XcE ?~X*\ 32.appropriateness 适当性
'APtY;x^{ 3tzb@T 33.accounting estimate 会计估计
XHs>Q>` h\| ~Q.kG 34.management representations 管理层声明
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JMww B3|h$aKC 36.audit plan 审计计划
]^j:}#R _/(DEF+G 37.significant audit areas 重点审计领域
< %@e<,8 tljZE) 38.error 错误
/e5' YVP 9Rl-Jz8g 39.fraud舞弊
KZrg4TEVi UdO(9Jc5^ 40.modified or additional procedures 修改或追加审计程序
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Iqxe> `#@#eZ 41.misappropriation of assets 侵占资产
[A~n=m5H )45~YDS;t 42.transactions without substance 虚假交易
E)w6ZwV *Z}^T:3iw} 43.unusual pressures 异常压力
j11FEE<W ASGV3r( 44.the suspected noncompliance 涉嫌存在违法行为
F{*{f =E!B }_Y&kaM 45.materialiy 重要性
Qp>'V<%m- K^32nQX 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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$j"'K qZQB"Q.* 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
?e=3G4N hc7"0mVd{ 50.misstatements or omissions 错报或漏报
f2h`bO s Zn@y e^ 51.aggregate 总计
^.3(o{g v7-z<'?s~ 52.subsequent events 期后事项
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i ZU1w7Z h]6m+oPW 54.perform additional audit procedures 实施追加的审计程序
!AR@GuQPE T-MC|>pv 55.audit risk 审计风险
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|, OQnb^fabY 57.inappropriate audit opinion 不适当的审计意见
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9"~z?; |)KOy~" 58.material misstatement 重大的错报
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M{GT$Q 59.tolerable misstatement 可容忍错报
]v2%h X G^1 5V'* 60.the acceptable level of detection risk 可接受的检查风险
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!\ E+Eug{+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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