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p 3vNo D 1.audit
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JvA 2.attestation 鉴证
LnrR#fF]Z 8Ay#6o 3.credibility 可信赖程度
+anNpy rK}*Uwut 4.audit of financial statements 财务报表
审计 i&{8a3B r`B8Cik 5.agreed-upon procedures 执行商定程序
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Hz%#&E F}2U8O 7.compilation 编制
@6}c\z@AxM yxLGseD 8.reliability 可靠性
"%-HZw%X `m@ 06Q 9.relevance 相关性
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"A,]y E y{U'\ 11.objectivity 客观性
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zYcmT Gvl-q1PVC 12. professional competence 专业胜任能力
4\dc {C|#<}1 13.Senior/CPA-in-charge 项目经理
e=1&mO? `3/,- 14.audit engagement letter 业务约定书
pkjL2U: +cQ4u4 15.recurring audit 连续审计
jYO@ %bQ WI](a8bm 16.the client 委托人
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CPA 更换
注册会计师 -Ufd+( j#3}nJB%#i 18.the existing CPA 现任注册
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2,E&}a|;b hTf]t 19.the successor CPA 后任注册
会计师 I6{}S6 P_,f 20.the preceding CPA前任
注册会计师 HiILJyb 9\R:J"X 21.issue the audit report 出具审计报告
Rfeiv `f8{^Rau 22.expert 专家
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][v1L 23.the board of directors 董事会
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\YL(j_e 24.knowledge of the entity‘ s business 了解被审计单位情况
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P\*-n" 25.assess material misstatement risks评估重大错报风险
TW:vL~L 8!4=j 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
CNM/}|N^Si }\OLBg/ 27.a general knowledge of —— 初步了解―――的情况
#xm<|s "|.>pD#0& 28.a more knowledge of—— 进一步了解的情况
3Ey#? n|yl3v 29.the prior year‘s working papers 以前年度
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m:/ nw, yQM7QLbTk 30.minutes of meeting 会议纪要
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ULA 31.business risks 经营风险
4~ZQsw` rm1R^n 32.appropriateness 适当性
R]m`v: 9 lWd)(9Kj 33.accounting estimate 会计估计
2:&8FdU t \Fc < 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
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3k5Mty vObP(@0AM 37.significant audit areas 重点审计领域
"z=A=~~<{ J=Ak+J 38.error 错误
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V`pTl3 DN&ZRA 40.modified or additional procedures 修改或追加审计程序
{{tH$j?Q pIC CjA?3@ 41.misappropriation of assets 侵占资产
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agM.-MK `$nMTx]Y 43.unusual pressures 异常压力
(+>+@G~o ~Rs|W; 44.the suspected noncompliance 涉嫌存在违法行为
HP3~.1Sp ~SUA.YuF 45.materialiy 重要性
$io-<Z#Q mE}`` 46.exceed the materiality level 超过重要性水平
!jU<(eY 5w@ ;B 47.approach the materiality level 接近重要性水平
b+OLmd a_`E'BkgU 48.an acceptably low level 可接受水平
Gyjx:EM })M$#%( 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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XG<^j}H{} MN$j{+ !Q 51.aggregate 总计
nbMH:UY,J h$f/NSct2 52.subsequent events 期后事项
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^R,5T}J. 53.adjust the financial statements 调整财务报表
h|!B;D 2GqPS 54.perform additional audit procedures 实施追加的审计程序
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Fbb" 55.audit risk 审计风险
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nY] 56.detection risk 检查风险
>BrxJw#M FT[oM<M\Xd 57.inappropriate audit opinion 不适当的审计意见
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P,! 58.material misstatement 重大的错报
G qk"%irZ #_2V@F+, 59.tolerable misstatement 可容忍错报
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9B \S=!la_T@m 60.the acceptable level of detection risk 可接受的检查风险
pvI(hjMYPk W#u}d2mP 查看《
注会考试《审计》中的128个英文单词(二) 》
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