>[l2KD n`V? n 1.audit
审计 @VQ<X4Za f)mOeD*u| 2.attestation 鉴证
Lngf,Of.e 7^syu;DT9Y 3.credibility 可信赖程度
*fz#B/_o Yl=-j 4.audit of financial statements 财务报表
审计 fZcA{$Vc]N @9~x@[ 5.agreed-upon procedures 执行商定程序
2R W~jn" jig3M N 6.high levels of assurance 高水平保证
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F:4p]0~) F\^\,hy 7.compilation 编制
L1f=90 &G?"I%Vw 8.reliability 可靠性
*5{1.7 %y7ZcH' 9.relevance 相关性
Tv6y+l Yr>0Qg], 10.professional skepticism 职业谨慎
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V: 12. professional competence 专业胜任能力
UyFC\vQ J*38GX+ 13.Senior/CPA-in-charge 项目经理
=zu;npM Z}{]/=h 14.audit engagement letter 业务约定书
efE=5%O hy>0'$mU 15.recurring audit 连续审计
{+GR/l\!# +o):grWvQ 16.the client 委托人
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CPA 更换
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:@a0h 18.the existing CPA 现任注册
会计师
R+_!FnOJ *Mb'y d/| 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 A3*(c3 UWhJkJsX 21.issue the audit report 出具审计报告
i=1crJ: ec/>LJDX7 22.expert 专家
Z/!awf> D[}^G5 23.the board of directors 董事会
y0ObcP.MA l}r 9kS 24.knowledge of the entity‘ s business 了解被审计单位情况
^do6?e`?- e6bh,BwgQq 25.assess material misstatement risks评估重大错报风险
cx ("F/Jm 3o0ZS^#eB 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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L8}dz AJE$Z0{q 27.a general knowledge of —— 初步了解―――的情况
H?!DcUg CC z@w}+fYO 28.a more knowledge of—— 进一步了解的情况
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KU*aJl_n, .gzfaxi 30.minutes of meeting 会议纪要
ekU%^R< TIt\ 31.business risks 经营风险
0 q1x+ co1aG,>"q 32.appropriateness 适当性
(CgvI*O W amOg0 33.accounting estimate 会计估计
X/90S2=P SWY 34.management representations 管理层声明
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2)xU RjTGm=1w 36.audit plan 审计计划
(>f`>6 V hqlQ-aytS 37.significant audit areas 重点审计领域
PHEQG]H S }ijQ*ECdl 38.error 错误
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T:Ee6I 3l s;=C&N5g 40.modified or additional procedures 修改或追加审计程序
B f]Bi~w< K)se$vb6 41.misappropriation of assets 侵占资产
NdSuOkwwt #p55/54ZI 42.transactions without substance 虚假交易
h3&|yS| %+Y wzL{ 43.unusual pressures 异常压力
EApbaS}Up l'aCpzf 44.the suspected noncompliance 涉嫌存在违法行为
P9f`<o ciiI{T[Z 45.materialiy 重要性
-W<1BJE @ \XeRx; 46.exceed the materiality level 超过重要性水平
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0Jq Hh*?[-&r~ 47.approach the materiality level 接近重要性水平
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\!BVf@>p% :$,MAQ'9 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
N$IA~) X(X[v] 50.misstatements or omissions 错报或漏报
wT6zeEV~* %lWOW2~R 51.aggregate 总计
3Jlap=]68S Rz|@BxB>n 52.subsequent events 期后事项
0V21_".S zxCx2.7 53.adjust the financial statements 调整财务报表
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"hz z F.@rXl 54.perform additional audit procedures 实施追加的审计程序
{srxc4R` n=C"pH# 55.audit risk 审计风险
dXQ C}JA #Xox2{~ 56.detection risk 检查风险
.#$2,"8 P/|1,Sk 57.inappropriate audit opinion 不适当的审计意见
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1!V'Hm{ (IVhj^dQm 58.material misstatement 重大的错报
AH5;6Q )"6-7ii7(f 59.tolerable misstatement 可容忍错报
'!8-/nlv1 3]*1%=~X/ 60.the acceptable level of detection risk 可接受的检查风险
ByJPSucD ,NS*`F[O 查看《
注会考试《审计》中的128个英文单词(二) 》
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