lG^mW\O WTy8 N 1.audit
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:nVigw& 2.attestation 鉴证
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M$-(4 0 3.credibility 可信赖程度
b\uB "=5vgg3 4.audit of financial statements 财务报表
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"lnk P A+e= % 5.agreed-upon procedures 执行商定程序
;hJ/t/7 kHIQ/\3?Q 6.high levels of assurance 高水平保证
@OL3&R 7!QXh;u 7.compilation 编制
p=5H^E m1 PFn[[~5V 8.reliability 可靠性
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JTgj 0o'ML""j 9.relevance 相关性
5<GRi"7A@ 4sD:J-c 10.professional skepticism 职业谨慎
>~bj7M6t (j 8,n<o 11.objectivity 客观性
@^4M~F% "OAZ< 12. professional competence 专业胜任能力
YNQ6(HA o5G "J"vxe 13.Senior/CPA-in-charge 项目经理
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:?(u] z{M,2 14.audit engagement letter 业务约定书
PHL@1K{) kp>Z /kt 15.recurring audit 连续审计
1R~WY'Ed 3*23+}^G 16.the client 委托人
_w,0wn9N$ /WgW e 17.change
CPA 更换
注册会计师 .nY6[2am 5qB=@O]|G; 18.the existing CPA 现任注册
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0*M}QXt umn~hb5O 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 7wEG<,D WsDe0F 21.issue the audit report 出具审计报告
s=@CeV@4W =X'7V}Q} 22.expert 专家
DczF0Ow |Ie`L(" 23.the board of directors 董事会
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q(3? bvRGTOxO 24.knowledge of the entity‘ s business 了解被审计单位情况
c89vx 9 DN{G$$or 25.assess material misstatement risks评估重大错报风险
6zZR:ej X35U!1Y\ 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
/<pQ!'/G /<(ik&%N 27.a general knowledge of —— 初步了解―――的情况
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K1f- 30.minutes of meeting 会议纪要
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bp4 31.business risks 经营风险
j;'Wf[V {YTF]J$ 32.appropriateness 适当性
?bDae%>.d, la 7QN QW 33.accounting estimate 会计估计
Rw8m5U ]H7Mx\ 34.management representations 管理层声明
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C}EDl2 35.going concern assumption 持续经营假设
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R*C+Yk)Tkt ,WK$jHG] 38.error 错误
*lF%8k"Al {# _C 39.fraud舞弊
; O0rt1 Sylsp%A 40.modified or additional procedures 修改或追加审计程序
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hkI);M+@6 0 d]G 42.transactions without substance 虚假交易
8{t&8Ql n Pk_{{Z(1o 43.unusual pressures 异常压力
Wy )g449 Yk&{VXU< 44.the suspected noncompliance 涉嫌存在违法行为
@!O{>` RyD$4jk+T" 45.materialiy 重要性
uelTsn X6 cb#s0| 46.exceed the materiality level 超过重要性水平
- Sgp,"a e1Hx"7ew_ 47.approach the materiality level 接近重要性水平
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_~DZ:%c +[`%b3N k 48.an acceptably low level 可接受水平
6LQ O>k ji=po;g=E 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
/MtacR h!GixN? 50.misstatements or omissions 错报或漏报
VNXVuM )c Ma#-'J 51.aggregate 总计
!,"G/}'^; 5Vqvb| 52.subsequent events 期后事项
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YHu \M@8# k| 53.adjust the financial statements 调整财务报表
f'U]Ik;Jy DL_\luh 54.perform additional audit procedures 实施追加的审计程序
iK:]Q8b WQL`;uIX 55.audit risk 审计风险
&X(-C9'j &N ;6G`3 56.detection risk 检查风险
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-Hd< RoRVu,1 57.inappropriate audit opinion 不适当的审计意见
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a-y5 \x 58.material misstatement 重大的错报
gK#w$s50 TKX# / 59.tolerable misstatement 可容忍错报
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i-b7 60.the acceptable level of detection risk 可接受的检查风险
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mp> 查看《
注会考试《审计》中的128个英文单词(二) 》
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