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1{j&$ 1.audit
审计 =QC^7T =aekY;/ 2.attestation 鉴证
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XMdc n, 3.credibility 可信赖程度
|u+&xX7 68)^i"DM< 4.audit of financial statements 财务报表
审计 4tC_W!?$t Qnw$=L: 5.agreed-upon procedures 执行商定程序
~mp$P+M(%p N\fT6#5B 6.high levels of assurance 高水平保证
x L BG}C "5YdmBy 7.compilation 编制
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8.reliability 可靠性
nx4aGS"F: "h2Ny# 9.relevance 相关性
@Dy.HQ~ {#%xq]r_ 10.professional skepticism 职业谨慎
n~ql]Ln kmoJ`W} N 11.objectivity 客观性
w|HZI,~ |W <:rT 12. professional competence 专业胜任能力
zfZDtKq n1t(ns| 13.Senior/CPA-in-charge 项目经理
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i? bxN;"{>Xz 14.audit engagement letter 业务约定书
f+920/>!Z -b$OHFL 15.recurring audit 连续审计
caP *p3P\ H^5 16.the client 委托人
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CPA 更换
注册会计师 V\ "5<>+O !.9vW&t 18.the existing CPA 现任注册
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qR#` 2X*<Fma3C 19.the successor CPA 后任注册
会计师 k)s 7Ev* DS C4 20.the preceding CPA前任
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'1 ]KeNC)R 21.issue the audit report 出具审计报告
@QG1\W' !`_f\ 22.expert 专家
P1wRt5 8:% R|b 23.the board of directors 董事会
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cb#fl cnthtv+(~ 24.knowledge of the entity‘ s business 了解被审计单位情况
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{ 9 ".o, 25.assess material misstatement risks评估重大错报风险
ra>`J_ ,7P^]V1 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
p]&Q`oh X t =bc 27.a general knowledge of —— 初步了解―――的情况
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mqC(vn 2-0cB$W+ 28.a more knowledge of—— 进一步了解的情况
/ yi :Q0 ;#9|l= 29.the prior year‘s working papers 以前年度
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6t:c]G'J m;f?}z_\$ 30.minutes of meeting 会议纪要
H4NEB1TO> P@YL.'KU) 31.business risks 经营风险
Td*Oljj._U LFyceFbm 32.appropriateness 适当性
^gzNP#A<'o df*#?Ok 33.accounting estimate 会计估计
]Rh(=bg o2 d~ 34.management representations 管理层声明
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Ai 35.going concern assumption 持续经营假设
#<Nvy9 i@5%d!J 36.audit plan 审计计划
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IB{ZE/ 38.error 错误
SRN9(LN 4oV_b"xz~ 39.fraud舞弊
;&6PL]/d \.P}`Bpa 40.modified or additional procedures 修改或追加审计程序
PbUcbb17 ,'CWt]OS' 41.misappropriation of assets 侵占资产
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vg]Yc F.pHL)37 43.unusual pressures 异常压力
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A}bHfn| ^>8]3@ Nh 45.materialiy 重要性
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XYHCggy eM=) >zl 47.approach the materiality level 接近重要性水平
; [%}Xx BrH;(*H)8 48.an acceptably low level 可接受水平
ClMtl59 ;Z1U@2./ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
?ZHE8 (1AA;)`Kp 50.misstatements or omissions 错报或漏报
.(7C)P{.0 9id~NNr7 51.aggregate 总计
]9&q'7*L &1E~ \8U 52.subsequent events 期后事项
`bZU&A(`Be 207 O["Y 53.adjust the financial statements 调整财务报表
`x$}~rP&)! e*2&s5 #RT 54.perform additional audit procedures 实施追加的审计程序
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XW6 55.audit risk 审计风险
s>@#9psm U++~3e@l 56.detection risk 检查风险
8jjk?PUD8 zz 'dg-F 57.inappropriate audit opinion 不适当的审计意见
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>Y u1)TG"+0 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
7t-*L}~WA J`+`Kq1T 60.the acceptable level of detection risk 可接受的检查风险
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$}^\=p}X 查看《
注会考试《审计》中的128个英文单词(二) 》
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