UACWs3`s+ 7[ *,t 1.audit
审计 ;Rt?&&W VctAQ|h^ 2.attestation 鉴证
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^1Y0JQ ^+Ec}+ Q 4.audit of financial statements 财务报表
审计 ;HgV(d#X /0\m;& 5.agreed-upon procedures 执行商定程序
1j9 .Q;9 y!)Z ^u 6.high levels of assurance 高水平保证
(KK9/k a$l/N{<. 7.compilation 编制
t/#[At5p= b-;+&Rb 8.reliability 可靠性
X-e)w q_ykB8Ensa 9.relevance 相关性
t%/Y^N; pEw &i 10.professional skepticism 职业谨慎
vB#&XK.aW m+s^K{k} 11.objectivity 客观性
YJ_LD6PL9 Kisd.~u8j 12. professional competence 专业胜任能力
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M~1 oost}%WxN 13.Senior/CPA-in-charge 项目经理
Tmg~ZI:MW K#}DXq 14.audit engagement letter 业务约定书
+79?}| '&xv)tno 15.recurring audit 连续审计
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rH8w||S2U ?Xx,[Z& 17.change
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注册会计师 JD^(L~ n] mh2t ' O 18.the existing CPA 现任注册
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会计师 "nf.kj:> %S]H 20.the preceding CPA前任
注册会计师 `u3to{ U:M?Ji5CY 21.issue the audit report 出具审计报告
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%}MZWf{ 23.the board of directors 董事会
SYOND>E Vp.($ 24.knowledge of the entity‘ s business 了解被审计单位情况
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#Wey)DI loZJV M 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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f+ogLa= [k ZvBd 28.a more knowledge of—— 进一步了解的情况
)Fe-C G,FYj'<!7, 29.the prior year‘s working papers 以前年度
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lwOVX :<YcV#!P 30.minutes of meeting 会议纪要
hu%UEB 6] <~0{ 31.business risks 经营风险
7?:7}xb- ,[71,zs 32.appropriateness 适当性
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,Drd s"H 9[N+x2q 34.management representations 管理层声明
4&~ft 7SE\(K=<% 35.going concern assumption 持续经营假设
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T^x7w+ qsk8 # 37.significant audit areas 重点审计领域
(1T2?mO >:%i,K*AM 38.error 错误
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V1[io D^W6Cq5\ 40.modified or additional procedures 修改或追加审计程序
~'2)E/IeV U$@p"F@P 41.misappropriation of assets 侵占资产
<7fF9X 3<LG~HWST 42.transactions without substance 虚假交易
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n|dLK.Q #80DM 47.approach the materiality level 接近重要性水平
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?}\aG3_4 Y[k%<f 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
SUsD)!u_H e;\g[^U 50.misstatements or omissions 错报或漏报
#m{K /~)vma1< 51.aggregate 总计
9oKRnc Sh( 52.subsequent events 期后事项
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-fFM-gt^t ;A7HEx 54.perform additional audit procedures 实施追加的审计程序
Aq@_^mq1A r\Nf309~ 55.audit risk 审计风险
3CK4a,]Dm Is&z~Xy/ 56.detection risk 检查风险
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6Ko[[?Lf[ -fIX6 58.material misstatement 重大的错报
QNj hA '[T vY0C(jK 59.tolerable misstatement 可容忍错报
]`)50\pdw A ^@:Ps 60.the acceptable level of detection risk 可接受的检查风险
~9c?g(0 dmI,+hHtL 查看《
注会考试《审计》中的128个英文单词(二) 》
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