XT"- BH;7CK=7R 1.audit
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",O}{z 2.attestation 鉴证
(>)f#t[9J Lh_Q@>k 3.credibility 可信赖程度
L/+KY_b:* .dE2,9{Z 4.audit of financial statements 财务报表
审计 ;$FpxurX P}2waJe 5.agreed-upon procedures 执行商定程序
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M2oLU +k?0C?/T; 7.compilation 编制
VV%Q "0\ rn8#nQ>QZ% 8.reliability 可靠性
=QG0:z)K<v "d3qUk 9.relevance 相关性
lFZ}. vR*TW 10.professional skepticism 职业谨慎
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&pk&8_=f {E3329t|' 12. professional competence 专业胜任能力
QPZ|C{Ce 4UV6'X)V 13.Senior/CPA-in-charge 项目经理
WF&?OHf2 7j//x Tr}a 14.audit engagement letter 业务约定书
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N$soaUs B098/`r 15.recurring audit 连续审计
O9/7?"l" 15)y]N={^ 16.the client 委托人
Wf>P[6 wU $j/~L 17.change
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$p?TE8G HuRq0/" 19.the successor CPA 后任注册
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注册会计师 49Y_ze6L} P)k!#* 21.issue the audit report 出具审计报告
w1q` fEgwQ-] 22.expert 专家
3mCf>qj73 <5fb,@YN 23.the board of directors 董事会
'U|Tye i? g q`S` 24.knowledge of the entity‘ s business 了解被审计单位情况
wBaIN]Y, !7fL' 25.assess material misstatement risks评估重大错报风险
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<,\Op=$l3I OdWZYWj 27.a general knowledge of —— 初步了解―――的情况
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6.(L8.jv Q.zE}ZS 29.the prior year‘s working papers 以前年度
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^v+3qm@, 30.minutes of meeting 会议纪要
fZ7Ap3dmP Rg,]du u? 31.business risks 经营风险
83[gV@LW0m k&dLg5O 32.appropriateness 适当性
q wd7vYBc, KbicP< 33.accounting estimate 会计估计
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r_$%x9D 34.management representations 管理层声明
UU;U,q Dmq_jt 35.going concern assumption 持续经营假设
WNo",Vc vk>EFm8l 36.audit plan 审计计划
$(A LxC rV[/G#V>{ 37.significant audit areas 重点审计领域
>r8$vQ Gj S`?L\R.: 38.error 错误
m_;<7W&p] !L|PDGD 39.fraud舞弊
e4rhB"qQdn tY>_+)oi 40.modified or additional procedures 修改或追加审计程序
M tD{/.D> "gQA|NHwV 41.misappropriation of assets 侵占资产
G0^,@jF?b wLW[Vur[ 42.transactions without substance 虚假交易
8RE" xJMff %'vLkjI. 43.unusual pressures 异常压力
2n3g!M6~ .CY;- 44.the suspected noncompliance 涉嫌存在违法行为
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<=ktA48[ bayDdR4T 45.materialiy 重要性
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\[MQJX,dn {CH *?|t 47.approach the materiality level 接近重要性水平
Rk(2|I r{1xjAT 48.an acceptably low level 可接受水平
~P@6fK/M JA(M'&q4 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
jDKL}x CgxGvM4 50.misstatements or omissions 错报或漏报
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ckCb)r_ 2Ysl|xRo 52.subsequent events 期后事项
iF!r}fUU6 GDBxciv 53.adjust the financial statements 调整财务报表
`j1(GQt ?VaAVxd29 54.perform additional audit procedures 实施追加的审计程序
F?EAIL `^#V1kRmH 55.audit risk 审计风险
,LpG E>s ZlEH3-Zv 56.detection risk 检查风险
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>ngP\&\ LkA_M'G 59.tolerable misstatement 可容忍错报
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注会考试《审计》中的128个英文单词(二) 》
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