9 QCpXy FP'u)eU&3 1.audit
审计 3@ F+ E\k (_&V9vat= 2.attestation 鉴证
4}8+)Pd t2-nCRXEP 3.credibility 可信赖程度
e7bT%h9i :YJ7J4 4.audit of financial statements 财务报表
审计 enbN0 @Wx`l) b 5.agreed-upon procedures 执行商定程序
G\:psx/ x:n9dm 6.high levels of assurance 高水平保证
zsMw5C spU!t-n67 7.compilation 编制
i9@;,4f QK3j_'F=E 8.reliability 可靠性
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._^E/EV 9.relevance 相关性
4j@kMe;RjZ Z}K.^\S9 10.professional skepticism 职业谨慎
'e<HP Ni) jgo<#AJ/E 11.objectivity 客观性
93^(O8. _Xk03\n6 12. professional competence 专业胜任能力
=8$0$d (w#slTFT 13.Senior/CPA-in-charge 项目经理
/_:T\`5uO j""y2c1 14.audit engagement letter 业务约定书
4gv.E 0Fo pRrqs+IJZ\ 15.recurring audit 连续审计
v/aPiFlw |auX*hb9 16.the client 委托人
|`k1zc)9 ezg^5o; 17.change
CPA 更换
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RI5g+Du? 18.the existing CPA 现任注册
会计师
oc3dd"8}@ qr'x0r|<> 19.the successor CPA 后任注册
会计师 %TW%|"v %<=w [*i 20.the preceding CPA前任
注册会计师 ~E<PtDab (?!(0Ywbg 21.issue the audit report 出具审计报告
w;yiX<t< M}=s3[d(, 22.expert 专家
jHu,u|e0>S <uBhi4 23.the board of directors 董事会
~}7$uW0ol GCP{Z]u 24.knowledge of the entity‘ s business 了解被审计单位情况
_uO!N(k. -TK|Y" 25.assess material misstatement risks评估重大错报风险
&O+sK4P *l> [`U+ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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O?nPxa< 27.a general knowledge of —— 初步了解―――的情况
J8GXI :y RV0>-@/x 28.a more knowledge of—— 进一步了解的情况
Xr@l+zr VjA wn}eO 29.the prior year‘s working papers 以前年度
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{[M0y*^64$ 30.minutes of meeting 会议纪要
YM# H )BOSZD 31.business risks 经营风险
2~G,Ia i\kTm?BQZ 32.appropriateness 适当性
p@?7^nIR*u V-D}U$fw 33.accounting estimate 会计估计
u%6Irdx c N02roQl 34.management representations 管理层声明
;Pol#0_( !G)mjvEe 35.going concern assumption 持续经营假设
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G$v-r <mv7HKVg 36.audit plan 审计计划
w?]ZU- XKz;o^1a^ 37.significant audit areas 重点审计领域
_o@(wGeu# g,t3OnxS? 38.error 错误
]&Y#)ebs ^%\)Xi 39.fraud舞弊
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zAeGkP ~K p{iG{ 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
>.DF"]XM Zi 2o 43.unusual pressures 异常压力
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ksB cZNi~ 45.materialiy 重要性
(NGu9uJs i0k+l 46.exceed the materiality level 超过重要性水平
AuoxZ?V L8K0^~Mk 47.approach the materiality level 接近重要性水平
38[)[{G)Hv nkCecwzr- 48.an acceptably low level 可接受水平
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~^K 6OfdD.y 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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5;X {.2 50.misstatements or omissions 错报或漏报
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BX@pt;$ek7 z7-`Y9Ypd 52.subsequent events 期后事项
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392 53.adjust the financial statements 调整财务报表
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| 54.perform additional audit procedures 实施追加的审计程序
X Y~;)<s_ %4j&H!y-w; 55.audit risk 审计风险
LYp'vZ! zL9VR;q 56.detection risk 检查风险
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Ds{{J5Um% ?Q@L-H` 58.material misstatement 重大的错报
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3GnZR,L 59.tolerable misstatement 可容忍错报
kGpV;F==* h2"9"*S1 60.the acceptable level of detection risk 可接受的检查风险
OQ6sv/ 3AK(dC[ri 查看《
注会考试《审计》中的128个英文单词(二) 》
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