v%RcwVt| j" wX7 1.audit
审计 H':dLR _nw=^zS 2.attestation 鉴证
i8R.Wl$l 'VA\dpa{J 3.credibility 可信赖程度
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审计 d{_tOj$ w)I!q&`Y 5.agreed-upon procedures 执行商定程序
jxA`RSY =L_L/"*rel 6.high levels of assurance 高水平保证
cgKK(-$ny ~F7 +R 7.compilation 编制
GCx1lm v~-z["=}! 8.reliability 可靠性
A#9@OWV5f !>XG$-$`Z 9.relevance 相关性
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KQsS)ju 10.professional skepticism 职业谨慎
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h==F: v=Ep 11.objectivity 客观性
$Yfm>4 `_{'qqRhe 12. professional competence 专业胜任能力
;)ffGg> ;u;Y fOr 13.Senior/CPA-in-charge 项目经理
@}@`lv65} 9vc3&r 14.audit engagement letter 业务约定书
}9T$ XF~ S-[]z* 15.recurring audit 连续审计
nA8]/r1k dR2#n 16.the client 委托人
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U$&O dP0!?J Y 17.change
CPA 更换
注册会计师 B.2F\ub g 9k.LV/Y 18.the existing CPA 现任注册
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?8wFT!J 75vd ]45as 19.the successor CPA 后任注册
会计师 e9r#r~Qq| uiq)?XUKv 20.the preceding CPA前任
注册会计师 vPuPSE%M FY"!%)TV 21.issue the audit report 出具审计报告
b;\qF&T w?kdM1T 22.expert 专家
*LJN2; (n7v $A 23.the board of directors 董事会
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ul6,w 4)Y=)#= 24.knowledge of the entity‘ s business 了解被审计单位情况
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bBZ )_!t9gn*wr 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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ji{V# UNLy{0tA 28.a more knowledge of—— 进一步了解的情况
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s$xctIbm?, vW6Pf^yJ 30.minutes of meeting 会议纪要
*1iJa ?b, eZ+t 31.business risks 经营风险
R:YX{Tq DV +DJcF 32.appropriateness 适当性
-WP_0 |;{^Mci% 33.accounting estimate 会计估计
ewB&PR h$|K vS 34.management representations 管理层声明
m<005_Z0Q 1vQf=t%lw 35.going concern assumption 持续经营假设
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B&|F9Z6D 36.audit plan 审计计划
4VLrl8$K y]eH@:MJ;A 37.significant audit areas 重点审计领域
P7d" E !I5_ln 38.error 错误
Lu}oC2 ~Bn#AkL 39.fraud舞弊
mJ0nyjX^ 1g{`1[.QO 40.modified or additional procedures 修改或追加审计程序
T#?KY 4\<[y]pv 41.misappropriation of assets 侵占资产
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{c|nIwdB oH!sJ&"#_ 43.unusual pressures 异常压力
\p1H" A ^dH#n~Wx0 44.the suspected noncompliance 涉嫌存在违法行为
95^w" [}4Q %stZ'IX 45.materialiy 重要性
ON _uu]= /Q5pAn -u 46.exceed the materiality level 超过重要性水平
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K)$.0S9d MGX %U6 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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$ t_s7 50.misstatements or omissions 错报或漏报
CF>k_\/Bj eSoOJ[&$ 51.aggregate 总计
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;Avd$&:: 2#C!40j&\ 53.adjust the financial statements 调整财务报表
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56.detection risk 检查风险
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E*>tFw&[ 57.inappropriate audit opinion 不适当的审计意见
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/&aC#'B 58.material misstatement 重大的错报
ui`xgR\6Rh xZPSoxu 59.tolerable misstatement 可容忍错报
`rW{zQYM ]ms#*IZ 60.the acceptable level of detection risk 可接受的检查风险
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xeo;4c#S5 查看《
注会考试《审计》中的128个英文单词(二) 》
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