QjbPBk Q 84\o7@$# 1.audit
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QT` 2.attestation 鉴证
,/U9v~ 7%}}m&A7h 3.credibility 可信赖程度
W G r\R ,qqV11P] 4.audit of financial statements 财务报表
审计 qf$|z`c UimZ/\r 5.agreed-upon procedures 执行商定程序
A'R sy6 Io X9yGq 6.high levels of assurance 高水平保证
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2 YAG3PWmD 7.compilation 编制
)yAPYC I+Cmj]M s0 8.reliability 可靠性
3!UP>,! D4-U[l+K> 9.relevance 相关性
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10.professional skepticism 职业谨慎
$X]v;B)J| Qt39H@c|z~ 11.objectivity 客观性
)q-!5^ak IsL/p3| 12. professional competence 专业胜任能力
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>dXd)T 14.audit engagement letter 业务约定书
mmK_xu~f28 'FXZ`+r| 15.recurring audit 连续审计
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yRJ 16.the client 委托人
:AGQkJb 9>P(eN 17.change
CPA 更换
注册会计师 ( mMz]b5 ,Ou)F;r 18.the existing CPA 现任注册
会计师
<3CrCEPC vBXr[XoC 19.the successor CPA 后任注册
会计师 =LzW#s=O c:T P7"vG 20.the preceding CPA前任
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?J-KB3Uv3 21.issue the audit report 出具审计报告
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~ SQx):L)P6 22.expert 专家
2G;d2LR: Ca|;8ggf 23.the board of directors 董事会
\}W.RQ^3 I78pul8! 24.knowledge of the entity‘ s business 了解被审计单位情况
v$Z1Lh h^,a 1' 25.assess material misstatement risks评估重大错报风险
v_h{_b8 Op~+yMef 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
;zODp+4@Q u>Hx#R<*% 27.a general knowledge of —— 初步了解―――的情况
AR^Di`n! ]Hq%Q~cE 28.a more knowledge of—— 进一步了解的情况
UPF=X)!M r>o6}Mx$ 29.the prior year‘s working papers 以前年度
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6 H.Da]hk "Q4{6FH+mB 30.minutes of meeting 会议纪要
qMOD TM~+ KG@hjO 31.business risks 经营风险
]ghPbS@ *uR'eXW 32.appropriateness 适当性
4G ?k31,k {wySH[V 33.accounting estimate 会计估计
*1Q?~ Vo()J4L 34.management representations 管理层声明
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Jjv&@a} 9"TPDU7" 36.audit plan 审计计划
}$jIvb,3? we3t,?`rk7 37.significant audit areas 重点审计领域
X,~C +,,~<Vm 38.error 错误
PoZBiw@ fmh]Y/UC 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
'1<QK 1|--Xnv 41.misappropriation of assets 侵占资产
t*#T~3p ::6@mFL R 42.transactions without substance 虚假交易
:O2N'vl47A %Ok.XBS) 43.unusual pressures 异常压力
va\cE*,@ns -[z;y73]t 44.the suspected noncompliance 涉嫌存在违法行为
Sj\8$QIXC kmwFw># 45.materialiy 重要性
nM#\4Q[}Jh $l=m?r= 46.exceed the materiality level 超过重要性水平
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4?/7 47.approach the materiality level 接近重要性水平
! WNr09` ?~"RCZ[;.f 48.an acceptably low level 可接受水平
~7|z 2L 3f0RMk$pH 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
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im`mHl 50.misstatements or omissions 错报或漏报
NeH^g0Q2,g 'tekne 51.aggregate 总计
3~ylBJJ hz!.|U@,{< 52.subsequent events 期后事项
wXe.zLQ @xo9'M<l 53.adjust the financial statements 调整财务报表
raCxHY U<$ |ET' 54.perform additional audit procedures 实施追加的审计程序
@C#lA2(I4 r?{tBju^ 55.audit risk 审计风险
9496ayi /1YqDK0 56.detection risk 检查风险
"b qB@) ]*).3<Lw 57.inappropriate audit opinion 不适当的审计意见
!U@[lBW sNWj+T 58.material misstatement 重大的错报
0=NB[eG kAMt8 59.tolerable misstatement 可容忍错报
n=`UhC se&:Y&vrc~ 60.the acceptable level of detection risk 可接受的检查风险
o4xZaF4+ EyhQjsaT 查看《
注会考试《审计》中的128个英文单词(二) 》
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