BPH-g\q W
:qQ 1.audit
审计 $v#\bqY ":G\ 2.attestation 鉴证
ov@N13 ,$ u6pfc'GG g 3.credibility 可信赖程度
.8I\=+Zi Js706 4.audit of financial statements 财务报表
审计 2/coa+Qkv] -*QxZiKD 5.agreed-upon procedures 执行商定程序
E/Ng k>ERU]7[ 6.high levels of assurance 高水平保证
*$4 EXwt' bL)7/E 7.compilation 编制
#K[UqJ+x vp#A D9h1 8.reliability 可靠性
At?]FjL6S
XLeQxp= 9.relevance 相关性
%xH2jf <691pkX 10.professional skepticism 职业谨慎
IL\2?(&Z
4)zHkN+ 11.objectivity 客观性
O`pqS\H x_yQoae
12. professional competence 专业胜任能力
tzKIi_2 yGN2/>]
13.Senior/CPA-in-charge 项目经理
M
yv
yp Xc!0'P0T 14.audit engagement letter 业务约定书
aJmSagr69C Ew9\Y R} 15.recurring audit 连续审计
pm.Zc'23
*nj={Ss& 16.the client 委托人
m,TN%*U! &YU;
K& 17.change
CPA 更换
注册会计师 |IL/F]I Vh1R!>XY 18.the existing CPA 现任注册
会计师
04u^Q ";PW#VHC 19.the successor CPA 后任注册
会计师 B]""%&! O 3b#eB 20.the preceding CPA前任
注册会计师 -F+
)N$CW v*&WxP^Gm 21.issue the audit report 出具审计报告
S*5hO) C ]V4
Fm{] 22.expert 专家
C1V@\mRi 4=T.rVS[ 23.the board of directors 董事会
zP
F0M( Xv~v=.HNhk 24.knowledge of the entity‘ s business 了解被审计单位情况
]rpU3 3 zFn!>Tqe 25.assess material misstatement risks评估重大错报风险
S>!
YBzm&X
dkr[B'n 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
WaaF;|,( R[%ZyQ_ 27.a general knowledge of —— 初步了解―――的情况
dE`a1H% 42Qfv%*c 28.a more knowledge of—— 进一步了解的情况
Pa8E.<> gE_i#=bw 29.the prior year‘s working papers 以前年度
工作底稿
=.sg$VX 5\?\|* WT 30.minutes of meeting 会议纪要
u@ "nVHgMJ )
Ekd 31.business risks 经营风险
,k,RXgQ {`Jr$*; 32.appropriateness 适当性
3
W%Bsqn b!
h*I>` 33.accounting estimate 会计估计
V\!6K s5
P~f
eg 34.management representations 管理层声明
hI^H
qv "IjCuR;# 35.going concern assumption 持续经营假设
T&ECGF;Y/ b%TS37`^[ 36.audit plan 审计计划
['*{f(AI G[pDKELL 37.significant audit areas 重点审计领域
r&MHww1i E/OJ}3Rf 38.error 错误
kzK4i!} ;`{PA
!> 39.fraud舞弊
Hju7
gP=y} &{x%"A
q/ 40.modified or additional procedures 修改或追加审计程序
m,u5S=3A{! iK(G t6w 41.misappropriation of assets 侵占资产
XVlZ:kz JFJ_
PphvD 42.transactions without substance 虚假交易
v}Gpw6 O]XdPH20 43.unusual pressures 异常压力
?tf/#5t} 5
aT>8@$Z^ 44.the suspected noncompliance 涉嫌存在违法行为
J#```cB 0G`F Xj}L 45.materialiy 重要性
w6-A-M6hD V[w Y;wj 46.exceed the materiality level 超过重要性水平
o
~_ wx mr4W2Z@L 47.approach the materiality level 接近重要性水平
cIm_~HH #]~l]Eq 48.an acceptably low level 可接受水平
:3uC
W1 d-W@/J 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
zm&D#)
;T9u$4< 50.misstatements or omissions 错报或漏报
&V.\Svm8] iEA$`LhO\A 51.aggregate 总计
&pL.hM^ 9i&(VzY[= 52.subsequent events 期后事项
$,/;QP} *Y4[YnkPE 53.adjust the financial statements 调整财务报表
')bas#=uP rzR=% > 54.perform additional audit procedures 实施追加的审计程序
z vM=k-Ec MM+xm{4l 55.audit risk 审计风险
go6XUe 4P>[]~S 56.detection risk 检查风险
z
?3G` 4;rt|X77 57.inappropriate audit opinion 不适当的审计意见
3N5un`K7 c]eDTbXd 58.material misstatement 重大的错报
8RA]h?$$J @1`!}.Tk 59.tolerable misstatement 可容忍错报
0TD cQ Q)n6.%
V/e 60.the acceptable level of detection risk 可接受的检查风险
up# R9
d| x)wlp{rLf 查看《
注会考试《审计》中的128个英文单词(二) 》
Y<x;-8)* 4TPAD)C