F,CTZ~ >y+B 1.audit
审计 X2"/%!65{ %\:Wi#w> 2.attestation 鉴证
/G`]=@~ |JsZJ9W+J 3.credibility 可信赖程度
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审计 ;qV>L=a G^@5H/) 5.agreed-upon procedures 执行商定程序
M )(DZ} Rf% a'b 6.high levels of assurance 高水平保证
2st3 #4;wjcGWw 7.compilation 编制
tX~w{|k cm+P]8o%{ 8.reliability 可靠性
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'Z]w^< PQE=D0 10.professional skepticism 职业谨慎
86H+h(R/ ksm~<;td 11.objectivity 客观性
e+=K d+:k !bP@n 12. professional competence 专业胜任能力
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PV2" b~cZS[S 13.Senior/CPA-in-charge 项目经理
Pc]HP 7-V/RChBm 14.audit engagement letter 业务约定书
5~S5F3 Zb#u0Tq 15.recurring audit 连续审计
lk =<A"^S o#N+Y?O 16.the client 委托人
dQG=G%W \}G^\p6?M 17.change
CPA 更换
注册会计师 "uf%iJ:% (w zQ2Dk 18.the existing CPA 现任注册
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会计师 og>uj>H& 2+WaA, 20.the preceding CPA前任
注册会计师 CU~PT. 4{Z)8;QX 21.issue the audit report 出具审计报告
$Z>'Jp 7PF%76TO 22.expert 专家
Y\hBd$lQ~ DIUjn;>k8 23.the board of directors 董事会
bs1Rvx1:J% q0\6F^;M 24.knowledge of the entity‘ s business 了解被审计单位情况
lr$zHI7_` = WJNWt> 25.assess material misstatement risks评估重大错报风险
*n"{J(Jt` #,v{Ihn 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
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8`<:{^Y 28.a more knowledge of—— 进一步了解的情况
W!(LF7_! 7o}J%z 29.the prior year‘s working papers 以前年度
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\.}c9*) |gY^)9ei 30.minutes of meeting 会议纪要
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23H 32.appropriateness 适当性
7IM@i>p% \lNN Msd& 33.accounting estimate 会计估计
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l9H!au= 34.management representations 管理层声明
+qdEq_m |sZHUf_ 35.going concern assumption 持续经营假设
BfiD9ka-z UR5`ue ; 36.audit plan 审计计划
H" 7u7l p{dj~ &v 37.significant audit areas 重点审计领域
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M$UYTTX 38.error 错误
h!9ei6 Srd4))2/0 39.fraud舞弊
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k$}fWR w@fi{H(R 42.transactions without substance 虚假交易
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"5$B>S(Q ht}wEvv 44.the suspected noncompliance 涉嫌存在违法行为
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fM& %vi83%$'4 45.materialiy 重要性
hehFEyx IMONgFBS 46.exceed the materiality level 超过重要性水平
0+b1vhQ FHI ;)wn= 47.approach the materiality level 接近重要性水平
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lks!w/yCF SMK_6?MZ 50.misstatements or omissions 错报或漏报
0#^v{DC "" ZQ/t\ 51.aggregate 总计
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X!g#T9kG sCHJ&>m5- 53.adjust the financial statements 调整财务报表
y:l\$pGC% $ L]lHji 54.perform additional audit procedures 实施追加的审计程序
DM>eVS3} S|+o-[e8O 55.audit risk 审计风险
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M\Kx'N 56.detection risk 检查风险
G,w(d@ JqiP>4Uwm^ 57.inappropriate audit opinion 不适当的审计意见
jo@J}`\Zt iAU@Yg`pt 58.material misstatement 重大的错报
UFuX@Lu0 *CHX 59.tolerable misstatement 可容忍错报
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'2^Q1{ :\ P7~ >mm+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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