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KP,w% I Id4w~| 1.audit
审计 -g~+9/;n MoFM'a9 2.attestation 鉴证
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z7 3.credibility 可信赖程度
5(H%Ia sm-[=d%@L 4.audit of financial statements 财务报表
审计 JVuju$k &MSU<S?1 5.agreed-upon procedures 执行商定程序
KzVi:Hm }R}+8 6.high levels of assurance 高水平保证
(1'DZxJ&u ^+76^*0 7.compilation 编制
!vnC-&G %C_tBNE< 8.reliability 可靠性
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}$!sNIm 3Cj)upc 9.relevance 相关性
elR'e6Q ,Iyc0 10.professional skepticism 职业谨慎
-F7F 6!s +b-ON@9]J` 11.objectivity 客观性
e\C-a4[C8P W,@F!8 12. professional competence 专业胜任能力
-UkK$wP5 5e+j51 13.Senior/CPA-in-charge 项目经理
ZoXz@/T kumV|$Y?kA 14.audit engagement letter 业务约定书
*Y(59J2 J|BElBY 15.recurring audit 连续审计
K[y")ooE<j jUm-!SK}q 16.the client 委托人
Hi09?AX *|=D 0 17.change
CPA 更换
注册会计师 |E >h*Y %NQ%6B 18.the existing CPA 现任注册
会计师
:C_/K(Rkl 4"2%mx: 19.the successor CPA 后任注册
会计师 iI<c 2G~{x7/[@ 20.the preceding CPA前任
注册会计师 FFqK tj's K(?V]Mxl6 21.issue the audit report 出具审计报告
T!H(Y4A |<c9ZS+ 22.expert 专家
^i8,9T'= MZz9R*_VS 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
iW6O9~ 5$=[x!x 25.assess material misstatement risks评估重大错报风险
z[f]mU :i!fPN n 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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E,m|E]WP 27.a general knowledge of —— 初步了解―――的情况
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=u8H aE'nW_f 28.a more knowledge of—— 进一步了解的情况
Yd3lL:M >2s6Y 29.the prior year‘s working papers 以前年度
工作底稿
9W=(D|,, ~Fb@E0 }! 30.minutes of meeting 会议纪要
k)3N0]q6 ^dpM2$J 31.business risks 经营风险
=wX;OK|U(^ 'f{13-#X@ 32.appropriateness 适当性
0hoMf=bb$ g}hUCx( 33.accounting estimate 会计估计
iOZ9A~Ywy p-"C^=l 34.management representations 管理层声明
Wq3PN^ +~V_^-JG& 35.going concern assumption 持续经营假设
fc~fjtqwvz fR[8O\U~ 36.audit plan 审计计划
DPf].i# _qE9]mU 37.significant audit areas 重点审计领域
9C \}bT >c0leT 38.error 错误
B5 /8LEWw M<Bo<,!ua 39.fraud舞弊
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|WaWmp(pQ 40.modified or additional procedures 修改或追加审计程序
P1OYS\ P.>fkO1\ 41.misappropriation of assets 侵占资产
8(n>99VVK 93n%:?l"<W 42.transactions without substance 虚假交易
sFZdj0tQ4 QyA^9@iVs 43.unusual pressures 异常压力
eM!Oc$C8[ Vb?wwx7= 44.the suspected noncompliance 涉嫌存在违法行为
BW;@Gq@N }uMu8)Q 45.materialiy 重要性
2`Bb9&ut> F7<M{h5s 46.exceed the materiality level 超过重要性水平
5:38}p9` C)m@/w 47.approach the materiality level 接近重要性水平
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Wg %] _L)LyQD]T 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
|34k;l]E 1;m?:|6K{ 50.misstatements or omissions 错报或漏报
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i+S%e,U* V #vkj 52.subsequent events 期后事项
WS&a9!3; b6;MTz*k> 53.adjust the financial statements 调整财务报表
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~MNst? R}(Rv3>Xx 54.perform additional audit procedures 实施追加的审计程序
EiD41N R[j'<gd. 55.audit risk 审计风险
,&,XcbJ ug}u>vQ> 56.detection risk 检查风险
Zah<e6L %d:cC:` 57.inappropriate audit opinion 不适当的审计意见
_l)3pm6 !|9@f$Jv 58.material misstatement 重大的错报
yuq o ^i [2Y@O7;nI 59.tolerable misstatement 可容忍错报
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& DCa=o 60.the acceptable level of detection risk 可接受的检查风险
'xuxMav6m V,zFHXO 查看《
注会考试《审计》中的128个英文单词(二) 》
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