pZ\7!rON Q 318a0 1.audit
审计 M!i|,S *-Yw%uR
2.attestation 鉴证
x>##qYT 6YNL4HE? 3.credibility 可信赖程度
#z%D d{E 2'- "&d+O 4.audit of financial statements 财务报表
审计 1d FuoX w$9LcN 5.agreed-upon procedures 执行商定程序
3 1-p/ KgkRs?'z 6.high levels of assurance 高水平保证
sfr+W-7kx P[G>uA>Z1 7.compilation 编制
yj_> G /u.Zv
Y3, 8.reliability 可靠性
vaP`' x,U_x 9.relevance 相关性
7p Y :.iVO
RQo
a 10.professional skepticism 职业谨慎
,I5SAd|dX EmcLW74 11.objectivity 客观性
[H<TcT8 kUS]g
r~i 12. professional competence 专业胜任能力
OHpV%8
` T#3@r0M 13.Senior/CPA-in-charge 项目经理
qT(6T P 7LrmI~P 14.audit engagement letter 业务约定书
=iKl<CqI$E 7>j~;p{ 15.recurring audit 连续审计
oS..y($TI [F-GaaM 16.the client 委托人
W +ER'lX $+7uB-KsU 17.change
CPA 更换
注册会计师 @
G)yz!H < z2wt 18.the existing CPA 现任注册
会计师
BXYH&2]Q HVHv,:bPo 19.the successor CPA 后任注册
会计师 (VjU ,'h ]n|Jc_Y 20.the preceding CPA前任
注册会计师 I6f/+;E [A,^F0:h 21.issue the audit report 出具审计报告
3)W zX u>"0>U
22.expert 专家
w(6n X^ Is-[OvE 23.the board of directors 董事会
p8!T)
?| ,u2Qkw 24.knowledge of the entity‘ s business 了解被审计单位情况
W/ Q*NB yzhNl'Rz 25.assess material misstatement risks评估重大错报风险
rYr*D[m]
qt~=47<d 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
jhm??Af '&![h7B 27.a general knowledge of —— 初步了解―――的情况
rtj`FH??11 R^*baiXVI 28.a more knowledge of—— 进一步了解的情况
a9.y
uSzL ^E.
L8 29.the prior year‘s working papers 以前年度
工作底稿
;[Mvk6^'R
L\PmT 30.minutes of meeting 会议纪要
c[,h|~K/_? [Vo5$w 31.business risks 经营风险
f
5v
&4 3O/#^~\'hW 32.appropriateness 适当性
1[SG. !=YKfzE 33.accounting estimate 会计估计
;ItH2Lw<& *i]?J 34.management representations 管理层声明
HYfGu1j?X fgdR:@]- 35.going concern assumption 持续经营假设
XnQR(r)pR2 5 aA*
~\ 36.audit plan 审计计划
C_Ewu*T7 I x%>aee 37.significant audit areas 重点审计领域
r0XEB,} #s\@fp7A 38.error 错误
?Afe} IW0S*mO$ 39.fraud舞弊
"=djo+y sE pI)9 40.modified or additional procedures 修改或追加审计程序
Y &Cb
aj1]ZT\ 41.misappropriation of assets 侵占资产
cs+3&T:,* R c+olJ^5 42.transactions without substance 虚假交易
KC6Cg?y^ _
p-e)J$7 43.unusual pressures 异常压力
. 5(YL8d 0X=F(,>9 44.the suspected noncompliance 涉嫌存在违法行为
zw>L0gC {]T?) !Vm 45.materialiy 重要性
X8$i*#D =&bI- 46.exceed the materiality level 超过重要性水平
%f;dn<m=c {%R^8 47.approach the materiality level 接近重要性水平
s<s}6|Z _=GjJ~2n 48.an acceptably low level 可接受水平
1!<t8,W4 Q/+`9z+c 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
@NL
cO} s@F&N9o
h 50.misstatements or omissions 错报或漏报
+OE!Uqnt bhqSqU}6~ 51.aggregate 总计
h'y%TOob cS;3,#$ 52.subsequent events 期后事项
ngo> ^9/8 y [8;mCh 53.adjust the financial statements 调整财务报表
OETo?Wg1Z v675C# l( 54.perform additional audit procedures 实施追加的审计程序
.XJ'2yKof QyD0WC}i 55.audit risk 审计风险
{&=+lr_h? #-0e0 56.detection risk 检查风险
{R}F4k ZL(
j5E 57.inappropriate audit opinion 不适当的审计意见
paqGW]
EeW
,-I 58.material misstatement 重大的错报
X1Yw=t~a p
F-Lz<V 59.tolerable misstatement 可容忍错报
M@Th^yF+8H 1BSd9Ydj 60.the acceptable level of detection risk 可接受的检查风险
I/O3OD ~g{j)"1 查看《
注会考试《审计》中的128个英文单词(二) 》
;c!> = 4t,
2H" M