+@:x!q|^ j w9b) 1.audit
审计 lPJ\-/>$z <rmvcim{* 2.attestation 鉴证
+KEWP\r 2dzrRH 3.credibility 可信赖程度
-R6)ROGl O<e{ 4.audit of financial statements 财务报表
审计 3Le{\}-$. r)6M!_]AW 5.agreed-upon procedures 执行商定程序
*|E[L^ wuqJr:q*# 6.high levels of assurance 高水平保证
0C*7K?/ BRYHX.}h\A 7.compilation 编制
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7tX hiw|2Y&` 8.reliability 可靠性
_]*>*XfF( Zsh9>]ML 9.relevance 相关性
jb;hcraR ~3S~\0&| 10.professional skepticism 职业谨慎
BV+ Bk+ c{LO6dNg\z 11.objectivity 客观性
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?KI,cl K}U-w:{ 13.Senior/CPA-in-charge 项目经理
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FuY T${Q.zHY[! 14.audit engagement letter 业务约定书
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E#Dt4 15.recurring audit 连续审计
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bnLPlf 16.the client 委托人
bNoW?8bZ t@Nyr&|D 17.change
CPA 更换
注册会计师 FjI`uP PIpi1v*qz 18.the existing CPA 现任注册
会计师
<kd1Nrr!p [=]4-q6UN 19.the successor CPA 后任注册
会计师 % -e 82J1 r{%qf; 20.the preceding CPA前任
注册会计师 ~<OSYb mS~kJy_- 21.issue the audit report 出具审计报告
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}XM(:|8J, <nK?L cP 23.the board of directors 董事会
LAe6`foW/ @[i4^ 24.knowledge of the entity‘ s business 了解被审计单位情况
az|N-?u !GEJIefx_ 25.assess material misstatement risks评估重大错报风险
VgC2+APg R#8L\1l 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
M_w<m :'&brp3ii= 27.a general knowledge of —— 初步了解―――的情况
M>8A\;" )M//l1 28.a more knowledge of—— 进一步了解的情况
f &wb JOim3(5?s 29.the prior year‘s working papers 以前年度
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Sw^u3 Y.ToIka{ 30.minutes of meeting 会议纪要
'D"C4;X 2oRg 2R} 31.business risks 经营风险
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A4<Uu~ 32.appropriateness 适当性
^J8lBLqe qXtC^n@x 33.accounting estimate 会计估计
%(G* , cXOK)g# 34.management representations 管理层声明
)$bS}. tlp@?(u 35.going concern assumption 持续经营假设
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J#xB6 36.audit plan 审计计划
xDoC( x&T [*i 37.significant audit areas 重点审计领域
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|X3W 38.error 错误
\3aoM{ztD TNh1hhJ$b 39.fraud舞弊
E5lBdM>2 !*. -`$x 40.modified or additional procedures 修改或追加审计程序
t#pS{.I |:<f-j7t~ 41.misappropriation of assets 侵占资产
i`$*Ty"x K_ ~"} 42.transactions without substance 虚假交易
k<{{* s^uS1 43.unusual pressures 异常压力
p\ZNy\N^ /j|G(vt5 44.the suspected noncompliance 涉嫌存在违法行为
|CZ@te)> }\:NuTf 45.materialiy 重要性
0h\smqm krvp&+uX 46.exceed the materiality level 超过重要性水平
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! #c?j\Y9nz 47.approach the materiality level 接近重要性水平
2!J&+r C-MjJ6D< 48.an acceptably low level 可接受水平
r^a7MHY1 | Aw%zw1@ 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
DOJ N2{IP \(Y\|zC'0$ 50.misstatements or omissions 错报或漏报
`Kr,>sEAM emPM4iG?! 51.aggregate 总计
0dhaAq`k iJ3e1w$ 52.subsequent events 期后事项
QY?~ZwYB Ix=}+K/ 53.adjust the financial statements 调整财务报表
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?ztkE62t $m1z-i;/ 56.detection risk 检查风险
DLMM/WJg@ QYjsDL>< 57.inappropriate audit opinion 不适当的审计意见
X_|J@5b7 $79=lEn, 58.material misstatement 重大的错报
fNt`?pWH 3ojlB |Z 59.tolerable misstatement 可容忍错报
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@u]rWVy;\[ 60.the acceptable level of detection risk 可接受的检查风险
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O78 72y0/FJ 查看《
注会考试《审计》中的128个英文单词(二) 》
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