5B{O!SNd !7SZZz 1.audit
审计
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,,r%Y&:`6 TL(L[ 3.credibility 可信赖程度
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wU.K+4-k 4.audit of financial statements 财务报表
审计 S86%o,Saq\ UO}Kk* 5.agreed-upon procedures 执行商定程序
7>EjP&l 28M!G~| 6.high levels of assurance 高水平保证
3`4g*wO uQ#3;sFO 7.compilation 编制
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T*0 @*W,Jm3Y 8.reliability 可靠性
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k[w0 9.relevance 相关性
$~4ZuV% HPs$R[ 10.professional skepticism 职业谨慎
GE=#8-@g~p Owalt4}C 11.objectivity 客观性
0V*L",9M $H ^hK0?' 12. professional competence 专业胜任能力
VF=$'Bl| %(b`i C9 13.Senior/CPA-in-charge 项目经理
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CPt! 14.audit engagement letter 业务约定书
X\\WQxj e-f_#!bW 15.recurring audit 连续审计
M")v ph^ 2a2C z'G 16.the client 委托人
}Tn]cL{]C 72} MspzUt 17.change
CPA 更换
注册会计师 cYdk,N iUqL / 18.the existing CPA 现任注册
会计师
*iS<]y ;5-Sn(G 19.the successor CPA 后任注册
会计师 z (r Q6 <R}(UK 20.the preceding CPA前任
注册会计师 6gfv7V2H vWI9ocl`W 21.issue the audit report 出具审计报告
ws4a(1 ?f[#O&# 22.expert 专家
zzy%dc yWu80C8q 23.the board of directors 董事会
GEy^*, d F?e_$\M 24.knowledge of the entity‘ s business 了解被审计单位情况
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<8L,u(U MsCY5g 25.assess material misstatement risks评估重大错报风险
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_KHw Q$G!-y+"i 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
WcAX/<Y > U$6N-q 27.a general knowledge of —— 初步了解―――的情况
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Ll lyx20U ( du<0J|PT 29.the prior year‘s working papers 以前年度
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TIlcdpwXf 95>(NwST4 30.minutes of meeting 会议纪要
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N"Fn \MQ|( 31.business risks 经营风险
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YmFJlMK 32.appropriateness 适当性
t.c XrX`k #0"Fw$Pc 33.accounting estimate 会计估计
bTE%p0 "n:z("Q* 34.management representations 管理层声明
0Z8K +,'! WMZ&LlB% 35.going concern assumption 持续经营假设
2 Q,e1'= wz31e!/ 36.audit plan 审计计划
aGx`ec*t i}N'WV`! 37.significant audit areas 重点审计领域
#, W7N_mt IIUoB!` 38.error 错误
q5YgKz?IC ,95Nj h 39.fraud舞弊
Wcl@H @ pJ"Wg@+ 40.modified or additional procedures 修改或追加审计程序
w0x,~ _n@#Lufx 41.misappropriation of assets 侵占资产
_CDUUr m^@,0\F 42.transactions without substance 虚假交易
,*%%BTnR y|Tb&XPD 43.unusual pressures 异常压力
h)7{Cj yYwZZa1 44.the suspected noncompliance 涉嫌存在违法行为
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1|l'oTAA 46.exceed the materiality level 超过重要性水平
$(K[W} ,IF3VE&r 47.approach the materiality level 接近重要性水平
8-3]Bm! uV`r_P 48.an acceptably low level 可接受水平
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<xOXuve _Je<_pl!D 50.misstatements or omissions 错报或漏报
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N;WK.6 _so\h.lt 51.aggregate 总计
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EE(1;]d- Xd@ - 53.adjust the financial statements 调整财务报表
<V0]~3 _TY9!:&}q 54.perform additional audit procedures 实施追加的审计程序
0sM{yGu=, 3Cmbt_WV 55.audit risk 审计风险
fmrd 7*MW YAQ]2<H 56.detection risk 检查风险
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m1H_kJ 59.tolerable misstatement 可容忍错报
=+;l>mn?O e=&,jg?K 60.the acceptable level of detection risk 可接受的检查风险
k#X~+}N^ 89o&KF] 查看《
注会考试《审计》中的128个英文单词(二) 》
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