2so! ~yW4)4k;b 1.audit
审计 P 'od` %_%Q8,W 2.attestation 鉴证
cmU1!2.1E FwkuC09tI 3.credibility 可信赖程度
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"^kH| 4.audit of financial statements 财务报表
审计 EWkLXU6t _8F`cuyW 5.agreed-upon procedures 执行商定程序
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NRIG 1v> 6.high levels of assurance 高水平保证
%1xb,g KO Zy?Hi` 7.compilation 编制
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_C*fs<# Enn"hdI 9.relevance 相关性
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_ 10.professional skepticism 职业谨慎
FE (ev 9@ )I^7)x 11.objectivity 客观性
P"IPcT%Ob% lJ}_G>GJ 12. professional competence 专业胜任能力
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, 13.Senior/CPA-in-charge 项目经理
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n. lvBx\e;7P 14.audit engagement letter 业务约定书
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1AM!8VR2 \F/hMXDlJ 16.the client 委托人
r") `Ph@yp mpU$+ 17.change
CPA 更换
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6F9 18.the existing CPA 现任注册
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s,XS -$cmG4 19.the successor CPA 后任注册
会计师 t\k$};qJ p'*>vk 20.the preceding CPA前任
注册会计师 p6#g;$V$ IoQEtA 21.issue the audit report 出具审计报告
g(qJN<RC/ YQ9'0F[l 22.expert 专家
CYs,` v1+3}5b'uF 23.the board of directors 董事会
@s ? bYpntV 24.knowledge of the entity‘ s business 了解被审计单位情况
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E2D#D @"Fme-~ 25.assess material misstatement risks评估重大错报风险
F;4vPbH+ .f%fHj 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
F4}]b(L vNV/eB8#S 27.a general knowledge of —— 初步了解―――的情况
{JZZZY!n2 (2J: # 28.a more knowledge of—— 进一步了解的情况
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d| iNtaDX|%/ 29.the prior year‘s working papers 以前年度
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=.f-w0V 5cL83FQh 30.minutes of meeting 会议纪要
dMf:h"7 =9O^p@Q#W 31.business risks 经营风险
_~IR6dKE jnK WZ/R 32.appropriateness 适当性
^84G%)`& ([\ 33.accounting estimate 会计估计
%GjM(;Tk -3t7* 34.management representations 管理层声明
3G,Oba[$< f9t6q*a`% 35.going concern assumption 持续经营假设
D/Z6C&/I +7D|4 36.audit plan 审计计划
QRc{vUR& *}F3M\ 37.significant audit areas 重点审计领域
E4`N-3 "CSsCA$/ 38.error 错误
2,$8icM gPNZF\ r 39.fraud舞弊
N..yQ-6x? s@&`f{ 40.modified or additional procedures 修改或追加审计程序
H*RC@O_hv BZ94NOOdw 41.misappropriation of assets 侵占资产
nhB1D- 8n#HFJ~ 42.transactions without substance 虚假交易
0bceI [YRz*5 43.unusual pressures 异常压力
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W_ 44.the suspected noncompliance 涉嫌存在违法行为
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bM)t< 45.materialiy 重要性
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l {@H6HqD 46.exceed the materiality level 超过重要性水平
@TLS<~ wKtl+}} 47.approach the materiality level 接近重要性水平
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]A#Uy [pC$+NX 48.an acceptably low level 可接受水平
V]|^&A_c c(3~0Yr 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
UldXYtGe D"Bl:W'?j 50.misstatements or omissions 错报或漏报
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9oyE$S h] )IP,;< 52.subsequent events 期后事项
ciFmaM. aGrIQq/k)% 53.adjust the financial statements 调整财务报表
54gBJEhg G"-?&)M#a 54.perform additional audit procedures 实施追加的审计程序
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iqC|G/ ;X8yFq 56.detection risk 检查风险
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( !^^?dRd*v 57.inappropriate audit opinion 不适当的审计意见
6_J$UBT 3B1XZm 58.material misstatement 重大的错报
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#zG&|<hc 59.tolerable misstatement 可容忍错报
MuYk};f K#%&0D! 60.the acceptable level of detection risk 可接受的检查风险
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查看《
注会考试《审计》中的128个英文单词(二) 》
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