QEf@wv;T Q17dcgd 1.audit
审计 t4#gW$+^?H z9[TjTH^}T 2.attestation 鉴证
_3@5@1[s <fG\J 3.credibility 可信赖程度
H}5WglV. |&JeJ0k>~ 4.audit of financial statements 财务报表
审计 ciN\SA ZY 96<oX:# 5.agreed-upon procedures 执行商定程序
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vio>P-2Eho c?HUW 7.compilation 编制
/Yp#`}Ii rX?ZUw?u& 8.reliability 可靠性
B8T$< vuPNru" 2 9.relevance 相关性
a24 AmoWx KH;~VR8"/ 10.professional skepticism 职业谨慎
E3O^Tg?j K us=.( 11.objectivity 客观性
iO5g30l dREY m}1 12. professional competence 专业胜任能力
D?1fY!C:r kJ FWk 13.Senior/CPA-in-charge 项目经理
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|fS~ %r(WS_%K| 15.recurring audit 连续审计
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h9ScN(|0y e9KD mX_ 17.change
CPA 更换
注册会计师 &}k7iaO H"l4b4)N\ 18.the existing CPA 现任注册
会计师
vlbZ5 1]2]l*&3 19.the successor CPA 后任注册
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注册会计师 2uE<mjCt-r U*$P"sS` 21.issue the audit report 出具审计报告
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qXW\/NT"p< 22.expert 专家
Q!1 ;xw~ TsaQR2J@ 23.the board of directors 董事会
EYq?NL=' !Rl|o^Vw>{ 24.knowledge of the entity‘ s business 了解被审计单位情况
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|T=T0^ 25.assess material misstatement risks评估重大错报风险
A%.mIc. |^1U<'oM# 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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W ^b+>r 27.a general knowledge of —— 初步了解―――的情况
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C!5A,| DX +r8bGS]ki 29.the prior year‘s working papers 以前年度
工作底稿
#_ |B6!D! MJ)lZ!KZ 30.minutes of meeting 会议纪要
F$?Ab\#B %MjoY_<:_ 31.business risks 经营风险
13!@LbC LBK{-(% 32.appropriateness 适当性
%vJHr!x D9oNYF-V 33.accounting estimate 会计估计
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+H2Jhgi ^U_T<x8{ 35.going concern assumption 持续经营假设
_AX9Mu] QF"7.~~2 36.audit plan 审计计划
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^ F]hW ,@ 8+%KqG 38.error 错误
nHm}^.B*+ 'cs(gc0 39.fraud舞弊
F<* / J] wX"hUu 40.modified or additional procedures 修改或追加审计程序
4qOzjEQ 6$k#B ~~ 41.misappropriation of assets 侵占资产
M5`v^> l$;"yVdks 42.transactions without substance 虚假交易
I@'[> t EjR(AqZY 43.unusual pressures 异常压力
03 @aG RPz[3y 44.the suspected noncompliance 涉嫌存在违法行为
;}46Uc#WS y7,fFUKl 45.materialiy 重要性
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F(G..XJQ 4mX(.6 48.an acceptably low level 可接受水平
W>@ti9\t *d1BpR% 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
;'"'|} xn \H] |5fp* 50.misstatements or omissions 错报或漏报
gmL~n7m:K 8MJJ w; 51.aggregate 总计
|`T(:ZKXZ2 k"N>pjgd$ 52.subsequent events 期后事项
&`D$w?beg uwNJM 53.adjust the financial statements 调整财务报表
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w$}q`k' 54.perform additional audit procedures 实施追加的审计程序
smn"]K uC'-: t# 55.audit risk 审计风险
D#g-mqar: 6>vR5pn 56.detection risk 检查风险
Y <6|z3 s6`E.Eevm 57.inappropriate audit opinion 不适当的审计意见
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gX}'b\zxC hY"eGaoF" 59.tolerable misstatement 可容忍错报
]>n{~4a Xoe|]@U` 60.the acceptable level of detection risk 可接受的检查风险
/ ;`H ) h,{m{Xh 查看《
注会考试《审计》中的128个英文单词(二) 》
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