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r vhOh3 1.audit
审计 nycJZ}f:wP ~*EipxhstJ 2.attestation 鉴证
bP$e1I3` <tTNtBb 3.credibility 可信赖程度
[5xm>Y&} 'dwsm7Xd 4.audit of financial statements 财务报表
审计 *}:P hRuiuGC 5.agreed-upon procedures 执行商定程序
n2*Ua/J-8 27gHgz}} 6.high levels of assurance 高水平保证
/w dvm4 Nkb%4ofKqu 7.compilation 编制
Pq~#SxA~ >;G_o="X 8.reliability 可靠性
oa+'.b~ v0WB.`rO 9.relevance 相关性
gm]q<~eMW k7:ISjJ 10.professional skepticism 职业谨慎
j*8Ze!^ 5Zc 11.objectivity 客观性
@ ~{TL =:T"naY( 12. professional competence 专业胜任能力
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u[.s`^ 13.Senior/CPA-in-charge 项目经理
1;./e&%% gz'{l[ 14.audit engagement letter 业务约定书
XH0{|#hwN )`k+Oyvi< 15.recurring audit 连续审计
~+ae68{p M97+YMY) 16.the client 委托人
n"iaE 7g8\q@', 17.change
CPA 更换
注册会计师 )e[q%%ks MeV4s%*O+ 18.the existing CPA 现任注册
会计师
oVuIHb0w !K_<7iExI\ 19.the successor CPA 后任注册
会计师 3mE8tTA$R tvJl-&'N 20.the preceding CPA前任
注册会计师 78T;b7!-C !b K;/) 21.issue the audit report 出具审计报告
fX:G;vYn Z^F>sUMR 22.expert 专家
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]h 9%k4Ic%P 23.the board of directors 董事会
B$=1@ !N:w?zsp 24.knowledge of the entity‘ s business 了解被审计单位情况
~Gg19x.#uW JKYtBXOl 25.assess material misstatement risks评估重大错报风险
!`U #Pjp. ][z!}; 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
mV7_O// DS|x*w'I 27.a general knowledge of —— 初步了解―――的情况
4`CO>Q <1sUK4nQ, 28.a more knowledge of—— 进一步了解的情况
D_f:D^ 6(Cjak+~! 29.the prior year‘s working papers 以前年度
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_n*gj- 10dK%/6/O 30.minutes of meeting 会议纪要
O> wGJ. ]~m=b`o 31.business risks 经营风险
ojWf]$^y} s0Y7`uD^ 32.appropriateness 适当性
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~m%%, 33.accounting estimate 会计估计
h1j1PRE dZJU>o'BG 34.management representations 管理层声明
8r.MODZG/ cJ,`71xop, 35.going concern assumption 持续经营假设
up3mum Y^?PHz'Go 36.audit plan 审计计划
j,_{f =3; ^3&-!<* 37.significant audit areas 重点审计领域
Df$Yn Wu?[1L:x 38.error 错误
w/0;N`YB %eu_Pr 6X 39.fraud舞弊
(yeN> x}_ K!88 Nox( 40.modified or additional procedures 修改或追加审计程序
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B<!wh #b=*hi`E 42.transactions without substance 虚假交易
^F"eHUg #4sSt-s& 43.unusual pressures 异常压力
L-3wez;hm oW/H8 q<wY 44.the suspected noncompliance 涉嫌存在违法行为
1UH_"Q03 X`}4=> 45.materialiy 重要性
PurY_ M<)Vtn 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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=~j S H`U>ZJ. 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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]O68~+6 EO.}{1m=hx 51.aggregate 总计
B\7 80p< h6gtO$A|p= 52.subsequent events 期后事项
cp 7;~i3 g>Kh? ( 53.adjust the financial statements 调整财务报表
CY.i0 ^d/,9L\U 54.perform additional audit procedures 实施追加的审计程序
.$-%rU:*} (<5&<JC{ 55.audit risk 审计风险
R 9Yk9v .*w3 ryQ 56.detection risk 检查风险
(@u" |Q~5TL>b 57.inappropriate audit opinion 不适当的审计意见
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+c 3# 58.material misstatement 重大的错报
cX-)]D Q-S5(" 59.tolerable misstatement 可容忍错报
yNmzRH u rexy*Xv`2p 60.the acceptable level of detection risk 可接受的检查风险
RjQdlr6* N%+ C5e< 查看《
注会考试《审计》中的128个英文单词(二) 》
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