$}* bZ~ { !;I4W%! 1.audit
审计 l[G&=/R@H .h0@Vs 2.attestation 鉴证
)fRZ}7k: }ob&d.XZ 3.credibility 可信赖程度
{[<o)k .A p;P"mp\' 4.audit of financial statements 财务报表
审计 _(R1En1 g<@P_^vo 5.agreed-upon procedures 执行商定程序
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rKtr&w7X 9;L5#/E 9.relevance 相关性
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mHiV};$ 6G^x%s 12. professional competence 专业胜任能力
g ss 3e& 3[RP:W@% 13.Senior/CPA-in-charge 项目经理
yqY nd<K4 C'_^DPzj 14.audit engagement letter 业务约定书
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"IjCuR;# T&ECGF;Y/ 16.the client 委托人
6ojEEM _gGI&0(VM 17.change
CPA 更换
注册会计师 -F-RWs{yS =}$YZuzmU 18.the existing CPA 现任注册
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h8ikM&fl swfcA\7R 19.the successor CPA 后任注册
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注册会计师 5Dhpcgq<< /F(wb_! 21.issue the audit report 出具审计报告
)}G?^rDH( 0B o7EV 22.expert 专家
;j#(%U]Vp |UGmIm% 23.the board of directors 董事会
iut[?#f^ JB_<Haj 24.knowledge of the entity‘ s business 了解被审计单位情况
':mw(` a/nKKhXaM 25.assess material misstatement risks评估重大错报风险
L,m'/}$ &gNb+z+ 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
XMR$I&;G8 i>]1E^yF 27.a general knowledge of —— 初步了解―――的情况
8Moe8X#3 )YKnFSm 28.a more knowledge of—— 进一步了解的情况
WT-BHB1 HP$GI 29.the prior year‘s working papers 以前年度
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yU e7o4Zm 6;O fh 30.minutes of meeting 会议纪要
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c7E|GZ2Hc GH6 HdZ 32.appropriateness 适当性
f>*D@TrU k2"DFXsv 33.accounting estimate 会计估计
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'aWrjfDy: 35.going concern assumption 持续经营假设
?yfw3s t#fbagTON 36.audit plan 审计计划
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lj U|9|v h()Ok9] 38.error 错误
b3h3$kIYN $$,/F 39.fraud舞弊
G$eA(GE L.E6~Rv 40.modified or additional procedures 修改或追加审计程序
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(oftq!X2 ]12ypcf 42.transactions without substance 虚假交易
oy;g;dtq Dc2U+U(J 43.unusual pressures 异常压力
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!xIK<H{* -$x5[6bN 45.materialiy 重要性
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)0eB: 46.exceed the materiality level 超过重要性水平
bzl-|+!yB z-J?x-< 47.approach the materiality level 接近重要性水平
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<r8sZrY 4@Q`8N. 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
[myIcLp^aP %6%QE'D 50.misstatements or omissions 错报或漏报
~ ~"qT vmY 88Kx&S 51.aggregate 总计
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1luRTI8^ jQV.U~25Q 54.perform additional audit procedures 实施追加的审计程序
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F|" 55.audit risk 审计风险
~+HZQv3Y kdam]L:9 56.detection risk 检查风险
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,drcJ Yu`KHvur 58.material misstatement 重大的错报
8iIz!l%O /`2t$71) 59.tolerable misstatement 可容忍错报
^wtr~D| l)d(N7HME 60.the acceptable level of detection risk 可接受的检查风险
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Ro@! _'.YC<; 查看《
注会考试《审计》中的128个英文单词(二) 》
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