O:r<es1 [$.oyjd 1.audit
审计 FlVGi3 z^~uq: 2.attestation 鉴证
{>QrI4*A BAmH2" 3.credibility 可信赖程度
$q.8ve0&^ }5OlX 4.audit of financial statements 财务报表
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\0=L=J 5.agreed-upon procedures 执行商定程序
ICq;jf ML d7Q. 'cyQ 6.high levels of assurance 高水平保证
@Z@yI2#e l:Ci'= 7.compilation 编制
Jd1eOeS a<!g*UVL0M 8.reliability 可靠性
/CKkT.Le ,PRM(n - 9.relevance 相关性
M%&`&{ X~GZI*P 10.professional skepticism 职业谨慎
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&Bk ixiRFBUcF~ 11.objectivity 客观性
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EG 12. professional competence 专业胜任能力
3p!R4f)GN @H&Aj.. 13.Senior/CPA-in-charge 项目经理
{!^HG+ s}|IRDpp 14.audit engagement letter 业务约定书
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7. 15.recurring audit 连续审计
'-w G ( }JX ]- 16.the client 委托人
Kh<v2 \iowAo$ 17.change
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注册会计师 = \X<UA} z_JZx]*/ 18.the existing CPA 现任注册
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4pA<s- .fo.mC@a 19.the successor CPA 后任注册
会计师 &lI.N~Ao v%zI~g.L 20.the preceding CPA前任
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R|lTYq 21.issue the audit report 出具审计报告
Mv4JF(,S %5F=!(w 22.expert 专家
V3@^bc! 2vj)3%:7#E 23.the board of directors 董事会
;=h^"et ;C{2*0"H| 24.knowledge of the entity‘ s business 了解被审计单位情况
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&{dan2 zac>tXU; 25.assess material misstatement risks评估重大错报风险
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Y= 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
x(mY$l,il Grjm9tbX} 27.a general knowledge of —— 初步了解―――的情况
b.Y[:R_9& D"A`b{z 28.a more knowledge of—— 进一步了解的情况
Ypv"u0 r T*:1 29.the prior year‘s working papers 以前年度
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:4Q_\'P {Qw,L;R 30.minutes of meeting 会议纪要
,dh*GJ{5 d54>nycU~N 31.business risks 经营风险
>xP $A{ g-*@I`k[ 32.appropriateness 适当性
`]tXQqD v`Sllv5bV 33.accounting estimate 会计估计
GueqpEd2 Nu9mK 34.management representations 管理层声明
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d>vGx 35.going concern assumption 持续经营假设
Y=}b/[s6; y\x!Be;6Z. 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
<'GI<Hc jr!x)yd 38.error 错误
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#1l)+ lZ_i~;u4@v 40.modified or additional procedures 修改或追加审计程序
?"sk"{ &+*jTE 41.misappropriation of assets 侵占资产
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Mw+]* WfO6Fvx% 43.unusual pressures 异常压力
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1Z`<HW" 44.the suspected noncompliance 涉嫌存在违法行为
YtIJJH >nl*aN 45.materialiy 重要性
}B0V$ 7 v`Y*D 46.exceed the materiality level 超过重要性水平
:5CwRg -4hX- 47.approach the materiality level 接近重要性水平
},[j+wx WVwNjQ2PM 48.an acceptably low level 可接受水平
,"}'NH@ I{1w8m4O6 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
bLNQ%=FjO [#2= w 50.misstatements or omissions 错报或漏报
?,s{M^sj^ _Thc\{aV# 51.aggregate 总计
NrL%]dl3/ -M[5K/[ 52.subsequent events 期后事项
~yO.R)4v lWOB!l 53.adjust the financial statements 调整财务报表
pK$^@~DE (dO4ww@O 54.perform additional audit procedures 实施追加的审计程序
UGR5ILf f#^%\K:YYR 55.audit risk 审计风险
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bJ/~UEZw 56.detection risk 检查风险
5(DCq(\P* q+LjWZ+O 57.inappropriate audit opinion 不适当的审计意见
44_n5vp,T -{P)\5.L 58.material misstatement 重大的错报
T]E$H, p Wxp^*._q3I 59.tolerable misstatement 可容忍错报
`CHgTkv $wX5`d1 60.the acceptable level of detection risk 可接受的检查风险
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ddU|-W 查看《
注会考试《审计》中的128个英文单词(二) 》
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