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.X"D8 Fv?=Z-wk 1.audit
审计 K?#]("De6 NYABmI/0c 2.attestation 鉴证
"0jJh^vk Lt#'W 3.credibility 可信赖程度
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审计 +Ra3bj l 4c~>ci,N?( 5.agreed-upon procedures 执行商定程序
1Q}mf !Y @\(v X ] 6.high levels of assurance 高水平保证
`-B+JQmen -Uo?WXP]B' 7.compilation 编制
SW(q$i nY `2uN~9 8.reliability 可靠性
=He.fEy y?30_#[dN 9.relevance 相关性
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z08\a[ 10.professional skepticism 职业谨慎
=QV::/ b'x$2K;E 11.objectivity 客观性
(#(Or %@ mGK8 12. professional competence 专业胜任能力
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,7|;k2 13.Senior/CPA-in-charge 项目经理
=OTm2:j#yQ Y9 r3XhVI 14.audit engagement letter 业务约定书
]*%+H|l j<tq1?? [b 15.recurring audit 连续审计
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|i9aE #~?kYCtC) 16.the client 委托人
w#G2-?aj 9x~-*8aw 17.change
CPA 更换
注册会计师 <o:@dS h.
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5b#QYu w,.qCp T$_ 19.the successor CPA 后任注册
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注册会计师 /k:$l9C[ Sm3u /w! 21.issue the audit report 出具审计报告
x.DzViP/ sDiHXDI_m 22.expert 专家
1H4fJ3- ,ul5,ygA 23.the board of directors 董事会
}4c/YP"a'E #]KgUc5B 24.knowledge of the entity‘ s business 了解被审计单位情况
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Y1Et0 25.assess material misstatement risks评估重大错报风险
Mpx/S<Z _Sj}~H 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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3 V+B71\x< 27.a general knowledge of —— 初步了解―――的情况
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^V'BC3 gp< =Gmd 28.a more knowledge of—— 进一步了解的情况
yFIIX=NC HD # r0) 29.the prior year‘s working papers 以前年度
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2M6dMvS {E,SHh 30.minutes of meeting 会议纪要
lxb 8xY J=WB6zi 31.business risks 经营风险
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e ['Z{@9 32.appropriateness 适当性
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\aSz2lxEHn o42`z>~ 35.going concern assumption 持续经营假设
r?p{LF ,ECAan/@ 36.audit plan 审计计划
`bP?o 6M><(1fT 37.significant audit areas 重点审计领域
-}<g-*m"q l)@:T|)c 38.error 错误
6$e]i|e f$D@*33ft 39.fraud舞弊
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$aTM_4 40.modified or additional procedures 修改或追加审计程序
M9"Sgb`g o bGWxI%a 41.misappropriation of assets 侵占资产
E <@\>y.[ W);W.:F 42.transactions without substance 虚假交易
dtW0\^ .L ePA;:8)_j 43.unusual pressures 异常压力
z}APR@?`n8 sd!sus|( R 44.the suspected noncompliance 涉嫌存在违法行为
)/%S=c ~mA7pOHj 45.materialiy 重要性
sv=^k(d3 x;U|3{Io 46.exceed the materiality level 超过重要性水平
V*qY"[ .Ty,_3+{#p 47.approach the materiality level 接近重要性水平
ks:{TA27 ?`. XK} 48.an acceptably low level 可接受水平
v ($L qX@9N=g`#O 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
1ih* gJPpj ZLJNw0!=|t 50.misstatements or omissions 错报或漏报
5bfb!7-[i Kq7C0)23 51.aggregate 总计
<IH*\q:7 WZ"W]Jyy{ 52.subsequent events 期后事项
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csvOg[ ]L(54q;W 54.perform additional audit procedures 实施追加的审计程序
vf_OQ4'G, ,>w}xWSYpG 55.audit risk 审计风险
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Q?]w{f( A\g% 57.inappropriate audit opinion 不适当的审计意见
=h[yAf 9l l|JeNi 58.material misstatement 重大的错报
u_Zm1*'?B -$L(y@%X^ 59.tolerable misstatement 可容忍错报
; +9(; u\w 2S4c 60.the acceptable level of detection risk 可接受的检查风险
Lupy:4AD ^BNp`x;;` 查看《
注会考试《审计》中的128个英文单词(二) 》
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