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审计 3]u[NR !Hp H 2.attestation 鉴证
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Ws>2S g.re`m|Aj 4.audit of financial statements 财务报表
审计 RN0=jo!58 5/>W(,5} 5.agreed-upon procedures 执行商定程序
erC )2{m B}YpIb]d 6.high levels of assurance 高水平保证
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yd-Kg zm8n [c=T)]E1 8.reliability 可靠性
?\D=DIN-r a7Fc"s* 9.relevance 相关性
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C}+ 10.professional skepticism 职业谨慎
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m)aNuQvy:Z 6HyndB^ 12. professional competence 专业胜任能力
Bh\>2]~@a #kt3l59Ty 13.Senior/CPA-in-charge 项目经理
=oPc\VYW ^XIVWf#`H 14.audit engagement letter 业务约定书
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ic4mD:-up 3Wl,T5}{ 16.the client 委托人
V?*\ISB`} *Ou )P9~-L 17.change
CPA 更换
注册会计师 -!kfwJg8N( }bg_?o;X} 18.the existing CPA 现任注册
会计师
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=kc^dU \z4I'"MC.9 20.the preceding CPA前任
注册会计师 +?!x;qS^ W]t!I}yPR 21.issue the audit report 出具审计报告
W=9Zl(2C *yx&4)Or 22.expert 专家
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covr0N) bJz}\[z 24.knowledge of the entity‘ s business 了解被审计单位情况
4KkjBPV .|pyloL. 25.assess material misstatement risks评估重大错报风险
b&l/)DU D_HE!fl 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
38[k o3 P9\!JH! 27.a general knowledge of —— 初步了解―――的情况
6U`<+[K7 NX?IM8\t 28.a more knowledge of—— 进一步了解的情况
$\DOy&e (|F } B 29.the prior year‘s working papers 以前年度
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@"\j]ZEnY I\BcG(hlJ 31.business risks 经营风险
99\;jz7 $p)7k 32.appropriateness 适当性
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BDeX5/`U# I.M@we/bR} 34.management representations 管理层声明
KVvzVQ1 _msV3JBr 35.going concern assumption 持续经营假设
T.fmEl {x+"Ru~7, 36.audit plan 审计计划
%|3I|'%Y qNLG- m,n< 37.significant audit areas 重点审计领域
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M%3 \]& YSvZ7G(m> 39.fraud舞弊
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0u?{"xH{+} }SdI _sLe 41.misappropriation of assets 侵占资产
,<^7~d{{3m n>_EEw2/ 42.transactions without substance 虚假交易
=9lrPQ]w jL|y4 43.unusual pressures 异常压力
jAa{;p"jU X_7cwPY 44.the suspected noncompliance 涉嫌存在违法行为
#SHmAB Y\.ds%G 45.materialiy 重要性
gbf-3KSp^ (|6Y1`` 46.exceed the materiality level 超过重要性水平
>d`XR"_e W;Rx(o> 47.approach the materiality level 接近重要性水平
]8}+%P,Q =aWj+ggd@ 48.an acceptably low level 可接受水平
!Od?69W, $ $#cZJ@;] 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
woH B![Q, IZ$7'Mo86 50.misstatements or omissions 错报或漏报
P <$)v5f eb])= 51.aggregate 总计
JJ50(h)U COE,pb17 52.subsequent events 期后事项
dFd^@b WcCJ;z:S?k 53.adjust the financial statements 调整财务报表
cB;:}Q08# <K~> :4c 54.perform additional audit procedures 实施追加的审计程序
K/2k/\Jk[_ {*=+g>RgD 55.audit risk 审计风险
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-+'fn$ N2?o6) 58.material misstatement 重大的错报
m3apeIEi[ fpjy[$8 59.tolerable misstatement 可容忍错报
0{ZYYB&"~J ]x8_f6;D 60.the acceptable level of detection risk 可接受的检查风险
-8L22t h>'9-j6B 查看《
注会考试《审计》中的128个英文单词(二) 》
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