F8w7N$/V", !~E/Rp 1.audit
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2.attestation 鉴证
$oW=N #eJfwc1JY 3.credibility 可信赖程度
"Da1BuX\ %wbdg&^ 4.audit of financial statements 财务报表
审计 q[Ai^79 <Y)14w% 5.agreed-upon procedures 执行商定程序
5X0ex. L\4rvZa 6.high levels of assurance 高水平保证
[4yHXZxza 1sXCu|\q 7.compilation 编制
:cA P{rSe !>Nlp,r&~ 8.reliability 可靠性
9':Ipf&x 7#)k-S!B 9.relevance 相关性
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|b\? 10.professional skepticism 职业谨慎
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8J,^O04< 12. professional competence 专业胜任能力
B>i%:[-e F.TIdkvp 13.Senior/CPA-in-charge 项目经理
Jz''UJY/O >.SO2w 14.audit engagement letter 业务约定书
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Ls2OnL9 *$7^.eHfdd 16.the client 委托人
~T}D#} :+YHj)mN 17.change
CPA 更换
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m [y8 @C-dCC? 18.the existing CPA 现任注册
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pKLcg"{[F 9?Bh8%$ 19.the successor CPA 后任注册
会计师 |e8A)xM]wC nWelM2 20.the preceding CPA前任
注册会计师 $U,]c $idToOkw 21.issue the audit report 出具审计报告
xDe^>(," M0m%S:2 22.expert 专家
L@MCB-@V azmeJpC 23.the board of directors 董事会
0^{Tq0Ri[ ,%yC4 24.knowledge of the entity‘ s business 了解被审计单位情况
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8+!G/p mTH[*Y, 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
C=c&.-Nb9 @{V`g8P> 27.a general knowledge of —— 初步了解―――的情况
a/E(GQ,, wPghgjF{ 28.a more knowledge of—— 进一步了解的情况
-)J*(7F(6^ TFbc@rfB 29.the prior year‘s working papers 以前年度
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'5$: #|- 1mgw0QO 30.minutes of meeting 会议纪要
6+sz4 h9Sf 31.business risks 经营风险
[GknE#p }Bh\N5G% 32.appropriateness 适当性
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[$M"} 33.accounting estimate 会计估计
Iv7BIK^0 bIt{kzuQC 34.management representations 管理层声明
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H|s Iw: 35.going concern assumption 持续经营假设
k5&}bj- 937<:zo: 36.audit plan 审计计划
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[9EL[} 7OZ0;fK 38.error 错误
L%7WHtU*# [Qk j} 39.fraud舞弊
4xx?x/q s/?(G L+Ae 40.modified or additional procedures 修改或追加审计程序
I-s$U T[p eJOo~HIWQ 41.misappropriation of assets 侵占资产
sC.cMZ e 9Lt3^MKa" 42.transactions without substance 虚假交易
_58&^:/^ };(2 na 43.unusual pressures 异常压力
09Oe-Bg #!z'R20PH 44.the suspected noncompliance 涉嫌存在违法行为
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#L\t)W }NQx2k0 46.exceed the materiality level 超过重要性水平
oYWcX9R LM_/: 47.approach the materiality level 接近重要性水平
Kgi| 7w !*8x>,/> 48.an acceptably low level 可接受水平
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7h?yAgDv~ ypxqW8Xe 50.misstatements or omissions 错报或漏报
(n{sp +cAN4 51.aggregate 总计
>m!l5/ FrSeR9b 52.subsequent events 期后事项
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G@Dw &lYKi3}x 55.audit risk 审计风险
]Y[8|HJ8 [0GM!3YJ7 56.detection risk 检查风险
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sQ 57.inappropriate audit opinion 不适当的审计意见
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LV 58.material misstatement 重大的错报
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+4emkDTdR DI=Nqa)r 60.the acceptable level of detection risk 可接受的检查风险
}z&P^p)R s(7'*`G"h 查看《
注会考试《审计》中的128个英文单词(二) 》
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