M8(N9)N Y,n&g45m 1.audit
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[3o^06V8j 2.attestation 鉴证
:"{("!x h&}z@ 3.credibility 可信赖程度
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LU7?2`t 4.audit of financial statements 财务报表
审计 wNMf-~ \I"n~h^_ 5.agreed-upon procedures 执行商定程序
UXgeL2`; >sGIpER7 6.high levels of assurance 高水平保证
bS7%%8C M-7^\wXTA 7.compilation 编制
w]1Ltq*g/ 29z$z$l4 8.reliability 可靠性
{ 0?^ $R8j J@$KF GUs 9.relevance 相关性
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rJtpTV@. =/kwUjC? 11.objectivity 客观性
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kL*\ 8GlRO4yd 12. professional competence 专业胜任能力
qg1tDN`s {?X:?M_ 13.Senior/CPA-in-charge 项目经理
GBSuTu8 Yc^;?n`x 14.audit engagement letter 业务约定书
6 H{G$[2 rUn1*KWbE 15.recurring audit 连续审计
A9Kt^HR YUjKOPN 16.the client 委托人
"vvv@sYxi y?OK#,j 17.change
CPA 更换
注册会计师 *jC Hv N||a0&& 18.the existing CPA 现任注册
会计师
R/EpfYOX <]Btx;} 19.the successor CPA 后任注册
会计师 !(A< ?'I-_9u 20.the preceding CPA前任
注册会计师 !:2_y'hA aO&!Y\=@ 21.issue the audit report 出具审计报告
aE(DNeG-H >lkjoEVQ 22.expert 专家
H"NBjVRU% hm,H3pN 23.the board of directors 董事会
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6 O%s7 }bR3 24.knowledge of the entity‘ s business 了解被审计单位情况
k5g vo VPvQ]}g6k 25.assess material misstatement risks评估重大错报风险
&iO53I^r/ y/Ui6D 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
x~?|bnM#3 *E|#g 27.a general knowledge of —— 初步了解―――的情况
gY {/)" BN1,R] *; 28.a more knowledge of—— 进一步了解的情况
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Rra/ 30.minutes of meeting 会议纪要
s:xt4< p'4ZcCW?f 31.business risks 经营风险
*4y0Hq o*5b]XWw 32.appropriateness 适当性
`3^%ft~l ~Dbu;cqR@ 33.accounting estimate 会计估计
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1 L-`?=- 9` 34.management representations 管理层声明
Bo4iX,zu ffy,ds_7 35.going concern assumption 持续经营假设
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WR a\m0X@Q 36.audit plan 审计计划
t vp kc; af_bG; 37.significant audit areas 重点审计领域
[{PmU~RMYf Y;=GM:*H 38.error 错误
xzw2~(lo _iH:>2p 5R 39.fraud舞弊
:gM_v?sy Ask~ 40.modified or additional procedures 修改或追加审计程序
:!w;Y;L:+ o4H' 41.misappropriation of assets 侵占资产
OzV|z/R2' ]]hsLOM] 42.transactions without substance 虚假交易
Va$JfWef X\|h:ce 43.unusual pressures 异常压力
.*Axr\x3 IAd[_<9D 44.the suspected noncompliance 涉嫌存在违法行为
>mMmc!u>G Z8:'_#^@a[ 45.materialiy 重要性
&4m;9<8\ <3 I0$?xL 46.exceed the materiality level 超过重要性水平
i9^m;Y)^I Zr|\T7w 3 47.approach the materiality level 接近重要性水平
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f `G2!{3UD 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
l(3\ekU! e0g>.P@6 50.misstatements or omissions 错报或漏报
=k2"1f~e ]m\:XhI*< 51.aggregate 总计
]g]~!": -^,wQW:o) 52.subsequent events 期后事项
.~%,eF;l$ |#5_VEG 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
`cqZ;(^ *}Gu'EU 56.detection risk 检查风险
R]y9>5 'U tVHQ$jJY% 57.inappropriate audit opinion 不适当的审计意见
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m k(wJ6pc 58.material misstatement 重大的错报
~!ICBF~j 9|2LuHQu+ 59.tolerable misstatement 可容忍错报
@,SN8K0T h<FEe~ 60.the acceptable level of detection risk 可接受的检查风险
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U 查看《
注会考试《审计》中的128个英文单词(二) 》
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