L+7L0LbNU ;'NB6[x 1.audit
审计 :o?On/ v1<3y~'f 2.attestation 鉴证
,]\L\ V s6%% /| 3.credibility 可信赖程度
R}>xpU1 XzgJ@ 4.audit of financial statements 财务报表
审计 b=horvs/! F\F_">5 5.agreed-upon procedures 执行商定程序
DX l3 e<6fe-g9; 6.high levels of assurance 高水平保证
"C&l7K;bp py VTA1 7.compilation 编制
wP8Wx~Q= d}j%.JJK 8.reliability 可靠性
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[Nbs{f^J= <SGO+1ztp 10.professional skepticism 职业谨慎
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"bZ%1)+ CtJ*:wF 13.Senior/CPA-in-charge 项目经理
?j9J6=2 q@8Jc[\d 14.audit engagement letter 业务约定书
P~`gWGC} ^0py 15.recurring audit 连续审计
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- W5PNp%+KE 16.the client 委托人
uMKO^D I },.U&r 17.change
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i0~y@- 18.the existing CPA 现任注册
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会计师 >uT,Z,7O 6RV42r^pf 20.the preceding CPA前任
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," 21.issue the audit report 出具审计报告
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'ol8l Ia.P {2 l35K= 23.the board of directors 董事会
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lxZ| 2-=Ov@y2k! 24.knowledge of the entity‘ s business 了解被审计单位情况
~SUrbRaY> '0q.zzv|_ 25.assess material misstatement risks评估重大错报风险
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zGgPW 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
S"hA@j ehCGu(= 27.a general knowledge of —— 初步了解―――的情况
-i93 Sv3O${B| 28.a more knowledge of—— 进一步了解的情况
AB(WK9o !jlLF:v|1A 29.the prior year‘s working papers 以前年度
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%d?.v_Hu0 kq|(t{@Rp 30.minutes of meeting 会议纪要
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`|kW%L4 Nl/^ga 32.appropriateness 适当性
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A1>fNilC9 En!X}Owh 34.management representations 管理层声明
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bmCp:6 (|O9L s7N 37.significant audit areas 重点审计领域
|ppG*ee NJ]AxFG 38.error 错误
@vyq?H$U;N IQZ/8UwB 39.fraud舞弊
phCItN; $?P 5A E 40.modified or additional procedures 修改或追加审计程序
Y#e,NN ya3k;j2C 41.misappropriation of assets 侵占资产
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bP M'gGoH}B+q 42.transactions without substance 虚假交易
KXrZ:4bg \-?0ab3Z 43.unusual pressures 异常压力
SG$V%z"e vJ,r}$H3 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
i,V,0{$ XXDLbT'J 46.exceed the materiality level 超过重要性水平
x-nO; L-2p s5s'[< 47.approach the materiality level 接近重要性水平
r7ebF JEf 'G>$W+lT^ 48.an acceptably low level 可接受水平
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}G/!9Zq <%4M\n 50.misstatements or omissions 错报或漏报
-UB XWl 6 2:FlW> 51.aggregate 总计
J?#Xy9dz h0.2^vM)R 52.subsequent events 期后事项
)L/0X40<. m?O~(6k@C 53.adjust the financial statements 调整财务报表
a^o'KN{ 9Bao~(j/k 54.perform additional audit procedures 实施追加的审计程序
`92P~Y~`W c/DK31K 55.audit risk 审计风险
(S~kNbIa gNHS:k\" 56.detection risk 检查风险
8IkmFXj lrjVD(R=g 57.inappropriate audit opinion 不适当的审计意见
5>6:#.f%!e oGRd ;hsF 58.material misstatement 重大的错报
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cp 9?iA~r|+ 59.tolerable misstatement 可容忍错报
${)oi:K@: R53^3"q~ 60.the acceptable level of detection risk 可接受的检查风险
riZ :#I h+R26lI1x 查看《
注会考试《审计》中的128个英文单词(二) 》
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