1p$ *N `.Zm}' 1.audit
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F&!od9[ IgRi(q^b- 2.attestation 鉴证
MdFFt:y: CfVL' 3.credibility 可信赖程度
?M^qSo=/~ 1h#/8X 4.audit of financial statements 财务报表
审计 $KhD>4^jL +~|Jn_:A f 5.agreed-upon procedures 执行商定程序
mM~&mAa+Z E@6gTx* 6.high levels of assurance 高水平保证
| )br-?2 o+L[o_er 7.compilation 编制
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C$$Zwgy S<jiy<|` 9.relevance 相关性
}|&^Sg%95 Hy -)yR 10.professional skepticism 职业谨慎
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\T!,Z;zK `[e0_g\ 12. professional competence 专业胜任能力
=*{7G*tS DliDBArxZ 13.Senior/CPA-in-charge 项目经理
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62oIg Vk*XiEfKm> 14.audit engagement letter 业务约定书
Y]^*mc0fE pju*i6z 15.recurring audit 连续审计
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@$Yk#N;&( B.KK@ 17.change
CPA 更换
注册会计师 Spu; TU;AO%5 18.the existing CPA 现任注册
会计师
4.Fh4Y:$' F/,6Jh 19.the successor CPA 后任注册
会计师 $5\!ws<cZ }gFa9M< 20.the preceding CPA前任
注册会计师 nE?:nJ|%E nf[KD,f 21.issue the audit report 出具审计报告
Qmb+%z l>L?T#v!_ 22.expert 专家
,7 m33Pv* deq5u> 23.the board of directors 董事会
a8v\H8@X kw} E0uY 24.knowledge of the entity‘ s business 了解被审计单位情况
:fnJp9c %%I:L~c 25.assess material misstatement risks评估重大错报风险
k<Xb<U (/Jy9=~ 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
/reGT!u p!)PbSw# 27.a general knowledge of —— 初步了解―――的情况
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Lsai8 B 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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}'86hnW 30.minutes of meeting 会议纪要
MmU`i ,z Bn%?{z) 31.business risks 经营风险
he@Y1CY 8G2QI4 32.appropriateness 适当性
YMy** 7]Hf3]e>/ 33.accounting estimate 会计估计
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I[gPW7&S@ O*lIZ,!n 35.going concern assumption 持续经营假设
b|G~0[g U3-MvI,Q 36.audit plan 审计计划
?R4u>AHS@ )~S`[jV5 37.significant audit areas 重点审计领域
b|may/xWH !KT.p2\ 38.error 错误
QFN 9j 5\O&pz@D 39.fraud舞弊
;Jb%2?+=! .W$9nbly 40.modified or additional procedures 修改或追加审计程序
#Ye0*` b$pCp`/MT 41.misappropriation of assets 侵占资产
;Xqi;EA k_Sm ep 42.transactions without substance 虚假交易
wuxOFlrg T~SkFZ 43.unusual pressures 异常压力
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d39 lPC{R k.\C 44.the suspected noncompliance 涉嫌存在违法行为
rf 60' ~(NFjCUY? 45.materialiy 重要性
<Wj/A/ T-lP=KF= 46.exceed the materiality level 超过重要性水平
x_/l,4_ Eh|6{LDn! 47.approach the materiality level 接近重要性水平
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1W-kZ(e V?>&9D"m 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
/QCg E~ u[4h|*'"| 50.misstatements or omissions 错报或漏报
y5D3zqCG O-pH~E 51.aggregate 总计
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J-azBi 52.subsequent events 期后事项
- K"L6m| @Jlsx0i}} 53.adjust the financial statements 调整财务报表
QW_v\GHx (9'q/qgTO 54.perform additional audit procedures 实施追加的审计程序
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'A X4Uy3 TV> 55.audit risk 审计风险
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U[q3 9FR u@+^lRGFh 57.inappropriate audit opinion 不适当的审计意见
1Mx2% .vIRz-S 58.material misstatement 重大的错报
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Dpy#f} 59.tolerable misstatement 可容忍错报
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.lI.I 60.the acceptable level of detection risk 可接受的检查风险
y]!mN p]toDy-} 查看《
注会考试《审计》中的128个英文单词(二) 》
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