L)'rM-nkFh WN/#9]` P 1.audit
审计 R<HZC;x 51ebE` 2.attestation 鉴证
f1$mh1J W N>Y50 3.credibility 可信赖程度
786_QV Pq>[q?>? 4.audit of financial statements 财务报表
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k1U8wdoT 5.agreed-upon procedures 执行商定程序
,HkhK bQ @h$0S+?: 6.high levels of assurance 高水平保证
z\8yB`8b^ ^p zxwt 7.compilation 编制
?67I|@^ Sw@,<4S 8.reliability 可靠性
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DQE7kI 9.relevance 相关性
@dCPa7:>& ]</4#?_ 10.professional skepticism 职业谨慎
lO:{tV *F*jA$aY 11.objectivity 客观性
a`~eC)T j~*Z7iu 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
6Su@a%=j nWF4[<t 14.audit engagement letter 业务约定书
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#zhHw 15.recurring audit 连续审计
dX@A%6#? `h9)`* 16.the client 委托人
,Zf!KQw ?g;ZbD 17.change
CPA 更换
注册会计师 _+04M)q0 SKpPR;=q|: 18.the existing CPA 现任注册
会计师
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会计师 Ji:iKkI km\ld&d]$ 20.the preceding CPA前任
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2ZG1n# 21.issue the audit report 出具审计报告
zL},`:(. C{hcK 1-K 22.expert 专家
@fH&(@ %L13Jsw 23.the board of directors 董事会
AMD?LjY~ 7Fi2^DlgX 24.knowledge of the entity‘ s business 了解被审计单位情况
_7#tgZyv Ryq"\Q>+ 25.assess material misstatement risks评估重大错报风险
VHT@s7u0" aR)en{W 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
R,+/A8[j #xP!!.DF( 27.a general knowledge of —— 初步了解―――的情况
DqzA U7 U7"BlT!V\ 28.a more knowledge of—— 进一步了解的情况
@\T;PTD- O GFE* 29.the prior year‘s working papers 以前年度
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x1BOW |N$?_<H 30.minutes of meeting 会议纪要
fcE)V#c"g t+ S~u^ 31.business risks 经营风险
.^LL9{? [Yy\> 32.appropriateness 适当性
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wVp4c?s ;>Ca(Y2M 34.management representations 管理层声明
=\Vu=I P*SCHe' 35.going concern assumption 持续经营假设
!FB \h<6 \+{t4Im 36.audit plan 审计计划
MKe^_uF m(Y.X=EZr 37.significant audit areas 重点审计领域
d=?Mj] :6W^ S/pf 38.error 错误
?]W~ qgA _;e!ZZLG 39.fraud舞弊
#H;hRl 8jjFC9Cbn0 40.modified or additional procedures 修改或追加审计程序
*^D@l%av; b4v(k(< 41.misappropriation of assets 侵占资产
>:jM}*dnL ~ThVap[* 42.transactions without substance 虚假交易
GOf`Z'\xt m4"N+_j 43.unusual pressures 异常压力
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;+i'0$;*w 44.the suspected noncompliance 涉嫌存在违法行为
5pM&h~M dd<:#c9 45.materialiy 重要性
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e"fN~`NhY ou'~{-_xd 47.approach the materiality level 接近重要性水平
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CGC-"A/W 6 u-$ 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
tlV &eN ;8ET!&k*>E 50.misstatements or omissions 错报或漏报
i iX\it$s #ya\Jdx 51.aggregate 总计
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7v_i>_m] pb^,Qvnp 53.adjust the financial statements 调整财务报表
b mOqeUgB eOm< !H 54.perform additional audit procedures 实施追加的审计程序
Vd+td;9( y?pD(u 55.audit risk 审计风险
c,y|c`T 2 :n'yQ#[rn 56.detection risk 检查风险
~x|aoozL VL+N:wb> 57.inappropriate audit opinion 不适当的审计意见
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Al7<s A4G,}r *n 60.the acceptable level of detection risk 可接受的检查风险
7} be>( q!6|lZ B3 查看《
注会考试《审计》中的128个英文单词(二) 》
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