f $R]m2 cl[rgj 1.audit
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3a =*fOej>G 2.attestation 鉴证
ftRf~5d2 @#;2P'KL 3.credibility 可信赖程度
uN2Ck h",kA(+P 4.audit of financial statements 财务报表
审计 aVEg%8 a(QYc?u 5.agreed-upon procedures 执行商定程序
YFeF(k!!n +9M#-:qB 6.high levels of assurance 高水平保证
R]H/Jv\' R!5j1hMN` 7.compilation 编制
~m'PAC"Q$ !c/G'se 8.reliability 可靠性
mGb,oj7l 26?yEd6^Z 9.relevance 相关性
h{#Hwp Xi$2MyRd 10.professional skepticism 职业谨慎
Q#i[Y?$L f!AcBfaLr 11.objectivity 客观性
v25]}9 /C qf-0 | w 12. professional competence 专业胜任能力
]hRCB=G jt=%oa 13.Senior/CPA-in-charge 项目经理
X|++K;rtfE k"7l\;N 14.audit engagement letter 业务约定书
4-1=1)c* 7S|nn|\Kp 15.recurring audit 连续审计
i|2CZ (hr*.NS# 16.the client 委托人
$DBJ"8n2 s|FfBG 17.change
CPA 更换
注册会计师 }f45>@uMW {B+|",O5) 18.the existing CPA 现任注册
会计师
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会计师 xY v@ h)7hk*I 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
hhRUC&Y%V 6ZKSet8 22.expert 专家
?QR13l( I54`}Npp 23.the board of directors 董事会
l1 Nr5PT s1~&PH^ 24.knowledge of the entity‘ s business 了解被审计单位情况
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dqmE2, ,%Sf,h?"^ 25.assess material misstatement risks评估重大错报风险
D[#6jJAb 4TX~]tEyky 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
x`9IQQ !'#Y-"=ypk 27.a general knowledge of —— 初步了解―――的情况
O7,)#{ lfTDpKz3D 28.a more knowledge of—— 进一步了解的情况
bMU0h,|] -aSj- 29.the prior year‘s working papers 以前年度
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tg5G`P5PJ ,Kl6vw8Htg 30.minutes of meeting 会议纪要
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>_esLsPWh] ?azi(ja 32.appropriateness 适当性
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A U?/C>g%/PI 33.accounting estimate 会计估计
K-X@3&X} iC(&U YL 34.management representations 管理层声明
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Q 35.going concern assumption 持续经营假设
LeEv'] MeCHn2zwB 36.audit plan 审计计划
*gGL5<%T: 4C]>{osv 37.significant audit areas 重点审计领域
3]MSS\uB ;;f&aujSHD 38.error 错误
"fH"U1Bw R%EpF'[~[ 39.fraud舞弊
E'KKR1t a|Yry 40.modified or additional procedures 修改或追加审计程序
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!Bj vXI2u;=y 41.misappropriation of assets 侵占资产
HEBKRpt {VK 42.transactions without substance 虚假交易
RvXK?mL4F aWg*f*2f 43.unusual pressures 异常压力
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P1FM1"M 44.the suspected noncompliance 涉嫌存在违法行为
8slOB>2#Y x9Oo.[ 45.materialiy 重要性
D:Rr|m0Tk SJ0IEPk 46.exceed the materiality level 超过重要性水平
CT2L }5L& (6g;FD:"6 47.approach the materiality level 接近重要性水平
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D^-6=@<3KD EEI!pi 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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g5z 50.misstatements or omissions 错报或漏报
nm}wdel" rfH'&k 51.aggregate 总计
!8jr $ T*3>LY+bb 52.subsequent events 期后事项
^.?5!9U \""sf{S9 53.adjust the financial statements 调整财务报表
.5AyB9a%& UB8TrYra 54.perform additional audit procedures 实施追加的审计程序
\g;o9}@3~ HAca'!p 55.audit risk 审计风险
=G<i6%(^g B&},W* p 56.detection risk 检查风险
I&Dp~aEM] 0D.qc8/V4. 57.inappropriate audit opinion 不适当的审计意见
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p}G\b| aePLP 58.material misstatement 重大的错报
5vSJjhS ]>T4\?aC 59.tolerable misstatement 可容忍错报
]f}#&]<(T rdBF+YN9/? 60.the acceptable level of detection risk 可接受的检查风险
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qy 查看《
注会考试《审计》中的128个英文单词(二) 》
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