G*BM'^0+ _u}v(!PI 1.audit
审计 @.kv",[{[ pooi8" G 2.attestation 鉴证
8 Oeg"d G;Y,C<)0k 3.credibility 可信赖程度
c%)uG _ ~0?p @8 4.audit of financial statements 财务报表
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R w0~iGr}P 5.agreed-upon procedures 执行商定程序
CzzG p'k stiB 6.high levels of assurance 高水平保证
17{]QuqNF :=~%& 7.compilation 编制
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K_`*ZV{r 8.reliability 可靠性
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z$G?J+?J Xkl^!, 10.professional skepticism 职业谨慎
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CPZj*|b 11.objectivity 客观性
~N[hY1}X[ $?Aez/ 12. professional competence 专业胜任能力
&X+V} LO.4sO 13.Senior/CPA-in-charge 项目经理
=[{Pw8[' G !1- 20 14.audit engagement letter 业务约定书
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/w| z9HQFRbo[ 15.recurring audit 连续审计
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[tMf KO %~p_bKd~ 17.change
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g9bK RU"w|Qu>pM 18.the existing CPA 现任注册
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会计师 xxkP4,(p #j-,#P@ 20.the preceding CPA前任
注册会计师 ?RpT_u {]<D"x; 21.issue the audit report 出具审计报告
phXVuQ A ws#>l< 22.expert 专家
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LQgK-z XOqpys 24.knowledge of the entity‘ s business 了解被审计单位情况
,;+\!'lS WKah$l 25.assess material misstatement risks评估重大错报风险
e!4akKw4wD ynOp7ZN$ 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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R1Pnj sx]?^KR: 29.the prior year‘s working papers 以前年度
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OK2{xCG l42m81x" 30.minutes of meeting 会议纪要
Z}NAH`V`:+ c4-&I"z 31.business risks 经营风险
J~_p2TZJ\3 |Y'$+[TE 32.appropriateness 适当性
?>%u[g xh-[]Jz( 33.accounting estimate 会计估计
g~B@=R 'oT}jI 34.management representations 管理层声明
K&)a3Z=(. ;*Rajq 35.going concern assumption 持续经营假设
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8fe"#^"s R (|[3/_!;v 38.error 错误
pM46I" VBH[aIW 39.fraud舞弊
O"#`i{^?2 .\d0lJSr 40.modified or additional procedures 修改或追加审计程序
'^/E2+ b]JN23IS2 41.misappropriation of assets 侵占资产
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8m1zL[.8g KPR{5 43.unusual pressures 异常压力
KbUX(9+B <oXsn.'\ 44.the suspected noncompliance 涉嫌存在违法行为
J,D{dYLDD gx6&'${=# 45.materialiy 重要性
I2W2B3D` c /7lkbL 46.exceed the materiality level 超过重要性水平
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[ DY07?x7 47.approach the materiality level 接近重要性水平
z9+94<J mCE})S 48.an acceptably low level 可接受水平
UpIf t=@P A N%.LK 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
U3V<ITZI8t TdE_\gEo/R 50.misstatements or omissions 错报或漏报
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RdDcMZ ZbrE m 53.adjust the financial statements 调整财务报表
l3afuD: P\AH9#XL 54.perform additional audit procedures 实施追加的审计程序
V8sY7QK= <=-\so( 55.audit risk 审计风险
62_$O" Orb(xLChJ 56.detection risk 检查风险
f2u2Ns0Ym YiJu48J 57.inappropriate audit opinion 不适当的审计意见
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-J30g\ Q|1bF!#(1 59.tolerable misstatement 可容忍错报
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Y o(B8}?0! \l2 s^7G_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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