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j|j 1.audit
审计 Fe8X@63 Q%CrB>|@ 2.attestation 鉴证
| W@ ~mrO MN: {,#d0 3.credibility 可信赖程度
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审计 ju2H0AQ PKlR_#EB? 5.agreed-upon procedures 执行商定程序
Zma;An6 0fc;H}B* 6.high levels of assurance 高水平保证
lDS y$ O%t? -h 7.compilation 编制
"P7OD^(x/ %_ew{ff| 8.reliability 可靠性
3MQHoxX R0t!y3r&N 9.relevance 相关性
=CzGI|pb |=5zI6pT 10.professional skepticism 职业谨慎
VEV?$R7; nJ2B*(S'v. 11.objectivity 客观性
yp~z-aRa S @[]znH 12. professional competence 专业胜任能力
II'.vp @5d^ C 13.Senior/CPA-in-charge 项目经理
GwO`@-}E nw+t!C 14.audit engagement letter 业务约定书
X#1WzWk' \p:)Cdn 15.recurring audit 连续审计
p,=IL_ 5,xPB5pK 16.the client 委托人
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CPA 更换
注册会计师 fAh|43Y*a Le83[E*i 18.the existing CPA 现任注册
会计师
we}xGb.u Q7amp:JFb 19.the successor CPA 后任注册
会计师 Q 1i5"'][ 0H rvr 20.the preceding CPA前任
注册会计师 E2|M#Y uV|F3'jT 21.issue the audit report 出具审计报告
"9s}1C; Me [__P-h{J 22.expert 专家
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*qI 23.the board of directors 董事会
`*[Kmb\ aj|3(2;Kp 24.knowledge of the entity‘ s business 了解被审计单位情况
tOXyle~C vdXi'< 25.assess material misstatement risks评估重大错报风险
+:Xg7H* ^5Y<evjm 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
'!$QI@@ |keU+De 27.a general knowledge of —— 初步了解―――的情况
5NkF_&S_1 !" FEp 28.a more knowledge of—— 进一步了解的情况
_)@G,E33f@ &%v*%{|j 29.the prior year‘s working papers 以前年度
工作底稿
JQLQS hxdjmc- 30.minutes of meeting 会议纪要
Ju5Dd\ M19O^P>[ 31.business risks 经营风险
*/~|IbZ`o _I)TO_L; 32.appropriateness 适当性
b+Sj\3fX E 9Kp=3H 33.accounting estimate 会计估计
ipG 0ie+ (4z_2a(Dl, 34.management representations 管理层声明
*56j'FX TlO=dLR7d 35.going concern assumption 持续经营假设
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.`*;AT %-YWn`yEm 37.significant audit areas 重点审计领域
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kEjR 38.error 错误
l_((3e[) uih8ZmRt 39.fraud舞弊
C-_u`|jQ n=f?Q=h\3 40.modified or additional procedures 修改或追加审计程序
D,$M$f1 fx:vhEX 41.misappropriation of assets 侵占资产
Y8}y0]V R,7.o4Wt 42.transactions without substance 虚假交易
fLRx{Nu 1z; !)pG. 43.unusual pressures 异常压力
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?-t`J 45.materialiy 重要性
)(d~A?~ BGNZE{K4" 46.exceed the materiality level 超过重要性水平
ui"`c%2n &]f8Xd 47.approach the materiality level 接近重要性水平
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P;7[5HFF l d%#.~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
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fyZtwl@6w# xt@v"P2Ok 51.aggregate 总计
H>\lE2 ]Gj%-5G 52.subsequent events 期后事项
u3cg&lEgT XThU+s9 53.adjust the financial statements 调整财务报表
yqJ>Z%)hf e*<pO@Uy 54.perform additional audit procedures 实施追加的审计程序
+pv..\ [ P*L`F 55.audit risk 审计风险
9e;{o,r@ Qm[ ) [M 56.detection risk 检查风险
eHHU2^I, ,S}wOjb@ 57.inappropriate audit opinion 不适当的审计意见
Sw{rNzh%$ I_c?Ky8J_| 58.material misstatement 重大的错报
()Img.TIt .dc|?$XV 59.tolerable misstatement 可容忍错报
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w - pm}_\_ 60.the acceptable level of detection risk 可接受的检查风险
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CS' 查看《
注会考试《审计》中的128个英文单词(二) 》
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