^{@![' XhU@W}} 1.audit
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{43yb_B( 3.credibility 可信赖程度
VU|dV\> jLg@FDb~ 4.audit of financial statements 财务报表
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Yz+3 5.agreed-upon procedures 执行商定程序
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w&&2H8 UnWW/]E 7.compilation 编制
#>;FUZuJr EEy$w1ec 8.reliability 可靠性
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dmrps+L 1nj(hg 10.professional skepticism 职业谨慎
~IVd vm7 {Ng oYl 11.objectivity 客观性
~K_Uq*dCE ]pA(K?Lbg 12. professional competence 专业胜任能力
pI`?(5iK6| yQS+P8x&|] 13.Senior/CPA-in-charge 项目经理
_=6 rE C@y8.#l 14.audit engagement letter 业务约定书
s)A<=)w/e RH0>ZZR 15.recurring audit 连续审计
USJ-e _K9VMczj 16.the client 委托人
z~6y+ qKS;x@ 17.change
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Y-w?'p?W 18.the existing CPA 现任注册
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会计师 4\t1mocCSN = iB,["s 20.the preceding CPA前任
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0|a; _gNz9$S 21.issue the audit report 出具审计报告
;|%dY{L- V2Q$g^X' 22.expert 专家
4S0>-?{ 2Tav;LKX 23.the board of directors 董事会
Id'RL2Kq*& dth&?/MERL 24.knowledge of the entity‘ s business 了解被审计单位情况
txql 2 mwv(j_ 25.assess material misstatement risks评估重大错报风险
.k{ j]{k I&9S;I$ 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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\/7i-B]G7 YKZrEP4^ 28.a more knowledge of—— 进一步了解的情况
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'2&H ~%u|[$ 29.the prior year‘s working papers 以前年度
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73A)lU. Rx36?/ 30.minutes of meeting 会议纪要
({0)@+V8 W)j|rz. 31.business risks 经营风险
57{oh") ^62|d 32.appropriateness 适当性
D-imL;| C8N{l:1f] 33.accounting estimate 会计估计
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y@bcYOh3 `7aDEzmJ 35.going concern assumption 持续经营假设
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M/D)".; fqz28aHh 40.modified or additional procedures 修改或追加审计程序
4W4kwU6D fHrt+_Zn| 41.misappropriation of assets 侵占资产
k?BJdg)xJ WlB'YL-`g 42.transactions without substance 虚假交易
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$$i.O} 43.unusual pressures 异常压力
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b/$km?R @4~=CV%j 45.materialiy 重要性
F1;lQA*7K. B(k=oXDF 46.exceed the materiality level 超过重要性水平
uD_v! ?q`0ZuAg\< 47.approach the materiality level 接近重要性水平
LL^q1)o zHWSE7! 48.an acceptably low level 可接受水平
LVIAF0kX js^ ,(CS 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
-${DW^txMZ 9DQ)cy 50.misstatements or omissions 错报或漏报
foF19_2 , S-+"@>{HJ 51.aggregate 总计
-kz4FS rr`;W}3 52.subsequent events 期后事项
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-1h{7 53.adjust the financial statements 调整财务报表
)CPM7> .@)mxC:\K9 54.perform additional audit procedures 实施追加的审计程序
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/& 56.detection risk 检查风险
4nfu6Dq M`,~ mU 57.inappropriate audit opinion 不适当的审计意见
MfF~8 qIUfPA=/_ 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
x} /,yaWZ |!|^ v 60.the acceptable level of detection risk 可接受的检查风险
#qU-j/Qf DF]9@{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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