zu2HH<E P%Ay3cR+E 1.audit
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+'B %b?$@H-Re 2.attestation 鉴证
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qI fU2qrcVu 3.credibility 可信赖程度
Ovw[b2ii 1x~U*vbhQ 4.audit of financial statements 财务报表
审计 Q6C-4ja v=I|O% 5.agreed-upon procedures 执行商定程序
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V2|3i}V" 6.high levels of assurance 高水平保证
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", 7.compilation 编制
~9Cz6yF hbOnlj4 8.reliability 可靠性
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&GH V+wH?H= 9.relevance 相关性
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S06Hs~>Y 10.professional skepticism 职业谨慎
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/*jA c:M$m3Cs? 11.objectivity 客观性
^]p tGcya0RL 12. professional competence 专业胜任能力
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LD6:gy 13.Senior/CPA-in-charge 项目经理
FrTg4 ;%q39U} 14.audit engagement letter 业务约定书
qBk``!|s] X7*` 15.recurring audit 连续审计
&B{8uge1 ;SKh 16.the client 委托人
L$v^afP? !{_yaVF 17.change
CPA 更换
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^C ^%oUmwP<$ 18.the existing CPA 现任注册
会计师
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会计师 T9y;OG nw'-`*'rj 20.the preceding CPA前任
注册会计师 1ywU@].6J] ES:!Vx9t0| 21.issue the audit report 出具审计报告
zxZtz ek-!b!iI 22.expert 专家
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gro=Bp( Ln#a<Rx.E7 23.the board of directors 董事会
v$|mo;6 eTE2J~\ 24.knowledge of the entity‘ s business 了解被审计单位情况
&bC}3D KAA3iA@>+ 25.assess material misstatement risks评估重大错报风险
q{4|Kpx@ mU{4g`Iw 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
h%#_~IA:| "4}wnu6/ 27.a general knowledge of —— 初步了解―――的情况
CSn<]%GL a,Kky^B 28.a more knowledge of—— 进一步了解的情况
Aa(<L$e!` 1IA5.@G: 29.the prior year‘s working papers 以前年度
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UsY ,=w!vO5s 30.minutes of meeting 会议纪要
nTnRGf\T \gKdDS 31.business risks 经营风险
} ~enEZ <DiOWi 32.appropriateness 适当性
Z(!pYhLq mc@M ,2@D 33.accounting estimate 会计估计
[Z}B" 0o/B{|rv 34.management representations 管理层声明
J 3?Dj |+E KF.K 35.going concern assumption 持续经营假设
{/UhUG /mbCP>bcG 36.audit plan 审计计划
%O) Z 7!d$M{0" 37.significant audit areas 重点审计领域
{OxWcK\2@h (wL3 + 38.error 错误
h(:<(o@< R7aXR\ R 39.fraud舞弊
ep?:;98|t t"YIq/08 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
NWISS 46ChMTt 42.transactions without substance 虚假交易
o>u!CL< GVObz?Z]SB 43.unusual pressures 异常压力
<9 },M 8eww7k^R 44.the suspected noncompliance 涉嫌存在违法行为
FE6C6dW{ R~c1)[[E 45.materialiy 重要性
hZF(/4Z2 |BJqy/ 46.exceed the materiality level 超过重要性水平
\dNhzd# h]}`@M" 47.approach the materiality level 接近重要性水平
@zs1>\J7 !fZLQc 48.an acceptably low level 可接受水平
qhxC 5f4Z 44Qk;8* 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
^Jtl;Q j];G*-iv{ 50.misstatements or omissions 错报或漏报
51/sTx<Z} .\4l'THn,0 51.aggregate 总计
0Q3 YN( kknhthJ 52.subsequent events 期后事项
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5ZUy : FG _, 54.perform additional audit procedures 实施追加的审计程序
C,='3^Nc $[w|oAwi 55.audit risk 审计风险
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w[{*9 57.inappropriate audit opinion 不适当的审计意见
#-dK0<: yjR)Z9t 58.material misstatement 重大的错报
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4T\{B; Y`=z.D{ 59.tolerable misstatement 可容忍错报
wJ(8}eI w?/f Z x 60.the acceptable level of detection risk 可接受的检查风险
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lXnHxt 查看《
注会考试《审计》中的128个英文单词(二) 》
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