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4Y ;jEDGKLq 1.audit
审计 6AW{qU6 Cb5Rr+K= 2.attestation 鉴证
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HA@ 3.credibility 可信赖程度
@TTB$ snW=9b)m 4.audit of financial statements 财务报表
审计 4)i(`/U ",hPy[k 5.agreed-upon procedures 执行商定程序
r- :u* p[zKc2 TPk 6.high levels of assurance 高水平保证
37SbF,G k{ru<cf 7.compilation 编制
9O.okU JQtBt2 8.reliability 可靠性
? V0!N; FYs-vW { 9.relevance 相关性
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_ 5/ee&sJR 10.professional skepticism 职业谨慎
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<Xsy{7 12. professional competence 专业胜任能力
HL^+:`, ZB5:FtW4 13.Senior/CPA-in-charge 项目经理
"GTlJqhk b,8\i|*!f 14.audit engagement letter 业务约定书
:=iP_*# ~KW|<n4m 15.recurring audit 连续审计
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; b85r=tm 16.the client 委托人
K9*vWoP' 4zRz U 17.change
CPA 更换
注册会计师 B`)gXqBt j<HBzqP%6 18.the existing CPA 现任注册
会计师
{7%W/C#A R.FC3<TTv 19.the successor CPA 后任注册
会计师 8{t^< j$n d3nMeAI AO 20.the preceding CPA前任
注册会计师 gNsas:iGM f[AN=M"B"s 21.issue the audit report 出具审计报告
*K<|E15 , /5l"rni 22.expert 专家
J*n Q(*e r?w^#V 23.the board of directors 董事会
<:,m cQ?eL,z 24.knowledge of the entity‘ s business 了解被审计单位情况
TvbkvK * 7<{Xbsj^ 25.assess material misstatement risks评估重大错报风险
AO R{Xm 6dCS Gb 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
s?:&# oV(|51(f 27.a general knowledge of —— 初步了解―――的情况
JjXuy7XQ v `a:Lj 28.a more knowledge of—— 进一步了解的情况
(SEE(G35 *Va ;ra(V2 29.the prior year‘s working papers 以前年度
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` cILI%W1 30.minutes of meeting 会议纪要
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A/]6 31.business risks 经营风险
S[2uez` lhx"<kR4 32.appropriateness 适当性
qPn}$1+~ rF3QmR?l 33.accounting estimate 会计估计
?)_?YLi #GJ{@C3H8Q 34.management representations 管理层声明
[eb?Fd~WB] y&-1SP< 35.going concern assumption 持续经营假设
$:7T b-d{)-G{( 36.audit plan 审计计划
ji|+E`Nii kK0.j)( 37.significant audit areas 重点审计领域
1&,d,< 0bR)]"K 38.error 错误
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39.fraud舞弊
rwJCVkF R">-h;# 40.modified or additional procedures 修改或追加审计程序
_|'e Az 0:CIM 41.misappropriation of assets 侵占资产
u%o]r9xl' %OIJ. 42.transactions without substance 虚假交易
>{v,HOxl '^npZa'%sW 43.unusual pressures 异常压力
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XtJIaD|:3 ou{}\^DgQ 45.materialiy 重要性
!R 2;]d* q)m0n237P 46.exceed the materiality level 超过重要性水平
l"{1v~I V1P]mUs{1 47.approach the materiality level 接近重要性水平
dHzQAqb8J Z7="on4 48.an acceptably low level 可接受水平
~$WBc qo 3Uy4 8ue 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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61[ 8I},V O<RLw)nzg 51.aggregate 总计
'{[n,xeR b%-S'@ew 52.subsequent events 期后事项
|[ )e5Xhd mSg{0_: 53.adjust the financial statements 调整财务报表
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m\0Xh* 1GaM!OC 9 56.detection risk 检查风险
,Vc>'4E- or8`.hEHI 57.inappropriate audit opinion 不适当的审计意见
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6H #4iMeh 58.material misstatement 重大的错报
Bp7`W:?#" + n)_\@aQ 59.tolerable misstatement 可容忍错报
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|k?2 ?& 60.the acceptable level of detection risk 可接受的检查风险
]SO-NR v>[U*E 查看《
注会考试《审计》中的128个英文单词(二) 》
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