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oh"O07 1.audit
审计 }]n$ %g( ~_IHaw$hg 2.attestation 鉴证
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B+C);WQ, 'bld,Do6 4.audit of financial statements 财务报表
审计 I+>%uShm 'Jf^`ZT} 5.agreed-upon procedures 执行商定程序
Y{v(p7pl 9Y>8=#.c 6.high levels of assurance 高水平保证
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6hZ@;Q=b P&m\1W( 8.reliability 可靠性
-[U1]R <<=WY_m} 9.relevance 相关性
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w.,Q1\*rPp LK6; ?m 11.objectivity 客观性
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.s+aZwTMT 322jR4QGr 13.Senior/CPA-in-charge 项目经理
U9D!GKVp k+I}PuG 14.audit engagement letter 业务约定书
>5s6u`\ H$G0`LP0/a 15.recurring audit 连续审计
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p.+ho~sC,. yV_4?nh 17.change
CPA 更换
注册会计师 p!k7C&]E lds-T 18.the existing CPA 现任注册
会计师
N2.AKH kJWN. 19.the successor CPA 后任注册
会计师 yG Wnod'
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注册会计师 ,`ZYvF^% Hwo$tVa:= 21.issue the audit report 出具审计报告
F(na{<g}; >#,G}xf 22.expert 专家
Ag F,aZU c@v{`d 23.the board of directors 董事会
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P!"&%d .U T@p 25.assess material misstatement risks评估重大错报风险
4C}bJzZ sdQkT# %y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
K&8dA0i2u2 s21wxu: 27.a general knowledge of —— 初步了解―――的情况
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ooUk O ,t\* ZTt$ 29.the prior year‘s working papers 以前年度
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('-JY E;<l(.Ar 30.minutes of meeting 会议纪要
$Y5)( hWH:wB 31.business risks 经营风险
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f4L`.~b'hb SM`w;?L:? 33.accounting estimate 会计估计
Ok n(pJ0 w`q%#qRk 34.management representations 管理层声明
D@!=d@V. _E@:O+K 35.going concern assumption 持续经营假设
u]vQ>Uu 'uq#ai[5I 36.audit plan 审计计划
q$aaA`E% R'S0 zp6 37.significant audit areas 重点审计领域
i\W/C MNSbtT*^ 38.error 错误
u%.$BD Hg <!pY$ 39.fraud舞弊
y#XbJuN/ ,_"AT!r 40.modified or additional procedures 修改或追加审计程序
{dmj/6Lc =zyC-;r! 41.misappropriation of assets 侵占资产
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.qXq. 42.transactions without substance 虚假交易
b$Vz2Fzx _6wFba@>/n 43.unusual pressures 异常压力
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-YsLd 9^4 'Y]mOD^p 46.exceed the materiality level 超过重要性水平
tO0!5#-VR +zy=50, 47.approach the materiality level 接近重要性水平
PG,_^QGCX wQRZ"ri, 48.an acceptably low level 可接受水平
4._(| .w]GWL 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
< P`u} 8jyG"%WO 50.misstatements or omissions 错报或漏报
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/tUy3myJ ` \+@Fwfx 53.adjust the financial statements 调整财务报表
B9wPU1 vBog0KD);s 54.perform additional audit procedures 实施追加的审计程序
hXA6D) x:QgjK 55.audit risk 审计风险
zD<or&6 f4BnX(1u 56.detection risk 检查风险
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NvW 57.inappropriate audit opinion 不适当的审计意见
SCz(5[MZJ ca>Z7qT! 58.material misstatement 重大的错报
mdw7}%5V lv]hTH 4T 59.tolerable misstatement 可容忍错报
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{6}eN|4~# IV)<5'v 查看《
注会考试《审计》中的128个英文单词(二) 》
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