ra6\+M~}e K?[Vz[-Fc 1.audit
审计 2}XRqa.| 3uxf n=E 2.attestation 鉴证
&zB> ,`Z4fz: 3.credibility 可信赖程度
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审计 )+'=Zvgej= %7 yQ0'P 5.agreed-upon procedures 执行商定程序
@[?ZwzY:9 9G2rVk 6.high levels of assurance 高水平保证
tY]?2u%) n*ShYsc 7.compilation 编制
boCi*] d/F^ez 8.reliability 可靠性
[;7zg@Sa IDJ2epW*; 9.relevance 相关性
3M+rFB}tS /YUW)?o!^N 10.professional skepticism 职业谨慎
i!8"T# ^^7@khmNl 11.objectivity 客观性
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m_xYDud 12. professional competence 专业胜任能力
OI6Mx$ 8x)i{>#i 13.Senior/CPA-in-charge 项目经理
%AtT(G(n `JDZR:bMaT 14.audit engagement letter 业务约定书
<XG]aYBR L~)8Q(f 15.recurring audit 连续审计
4H,c;g=! j;E$7QH[ 16.the client 委托人
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CPA 更换
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xRgdU+,Mj ,g}$u'A+d 19.the successor CPA 后任注册
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F~]P8 Kw;gQk~R! 21.issue the audit report 出具审计报告
lEwQj[ k [^ r8P:Ad 22.expert 专家
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q`#0 6lg]5d2CD 23.the board of directors 董事会
4v_Hh<% '" %0UflJS 24.knowledge of the entity‘ s business 了解被审计单位情况
0iZeU:FE T:'JA 25.assess material misstatement risks评估重大错报风险
ogQfzk QN$s%&O 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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R31Z(vY F.aG7 28.a more knowledge of—— 进一步了解的情况
1aIGC9xQ` KWjhkRK4] 29.the prior year‘s working papers 以前年度
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`Rfe*oAf ^yc8is'` 30.minutes of meeting 会议纪要
Cj4Y, N XKZsX1=@R 31.business risks 经营风险
|;~2y>E ~' 955fK> 32.appropriateness 适当性
dL+yd0b* Kf[.@_TD<1 33.accounting estimate 会计估计
j2IK\~W?- E:/!]sm! 34.management representations 管理层声明
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Ox7X$ 35.going concern assumption 持续经营假设
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gy,)%{,G DjN1EP\Xx 37.significant audit areas 重点审计领域
:7.k E `i(b%$|^&Z 38.error 错误
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n# ge?or]T1S 40.modified or additional procedures 修改或追加审计程序
GXD<X_[ Tq)hAZ 41.misappropriation of assets 侵占资产
eHs38X $MQ<QP 42.transactions without substance 虚假交易
9Xa.%vw> `S-l.zSZ4B 43.unusual pressures 异常压力
xYv;l\20. oxeu%wj_ 44.the suspected noncompliance 涉嫌存在违法行为
,:J[|9 ic!% } S? 45.materialiy 重要性
t>N2K-8Qh u8>aO>(bVg 46.exceed the materiality level 超过重要性水平
3w |5%` `^^t#sT 47.approach the materiality level 接近重要性水平
Cc{{9Ud 5RWqHPw+ 48.an acceptably low level 可接受水平
PknKzrEG:> PIo@B|W-SX 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
<>f;g"qS oGI'a:iff 50.misstatements or omissions 错报或漏报
iJoYxx DMDtry?1: 51.aggregate 总计
]ke9ipj]: O#[b NLV 52.subsequent events 期后事项
rA?<\* F Xr\ 53.adjust the financial statements 调整财务报表
U<sGj~"# H}G 9gi 54.perform additional audit procedures 实施追加的审计程序
d6[' [dG j-**\.4a~ 55.audit risk 审计风险
7 qn=W z3L=K9) 56.detection risk 检查风险
t&w.Wc X) t@MUNW`Q 57.inappropriate audit opinion 不适当的审计意见
4<PupJ 0n2H7}Uq 58.material misstatement 重大的错报
rf]z5; JtMl/h 59.tolerable misstatement 可容忍错报
"PN4{"`V DOFW"Sp E 60.the acceptable level of detection risk 可接受的检查风险
jwLZC Ev3'EA~` 查看《
注会考试《审计》中的128个英文单词(二) 》
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