eVbaxL!Q^ }c*6|B@f 1.audit
审计 0sKY;( -|xyj2M 2.attestation 鉴证
t5pf4M7 ySwvjP7f 3.credibility 可信赖程度
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SDuByoi 4.audit of financial statements 财务报表
审计 ? k*s!YCZ ``mW\=fe 5.agreed-upon procedures 执行商定程序
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W.AN0N 3EKqXXzOB 8.reliability 可靠性
j5;eSL@/ 3YF*TxKx 9.relevance 相关性
t,K_!-HX+ !jxz2Q 10.professional skepticism 职业谨慎
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&Rx-zp&dJ sX,oJIt 13.Senior/CPA-in-charge 项目经理
(s`yMUC+ P=V=\T<4_ 14.audit engagement letter 业务约定书
k%Q>lf<e ;F;`y), 15.recurring audit 连续审计
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T7=~l)I wZm=h8d 17.change
CPA 更换
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c91rc> f|1GlUA{t 19.the successor CPA 后任注册
会计师 Py[Z9KLX 6 ztM(2[ 20.the preceding CPA前任
注册会计师 H}QOoXWkg L;0ZB=3n 21.issue the audit report 出具审计报告
KS/1ux4x dkC[Jt 22.expert 专家
Yl+r>+^ PZRm.vC)k 23.the board of directors 董事会
;m3SlP{F X#mp pMU 24.knowledge of the entity‘ s business 了解被审计单位情况
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^t=Hl ZgL4$% 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
eM*@zo<- 4w:_4qyb 27.a general knowledge of —— 初步了解―――的情况
!' No5 $*bd})y)I 28.a more knowledge of—— 进一步了解的情况
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/#P<9 ;Bo{.916 30.minutes of meeting 会议纪要
O>zM(I+p 9Kw4K#IqQ 31.business risks 经营风险
[g_Cg=J n)w@\Uyc 32.appropriateness 适当性
zF'{{7o /s>ZT8vaAs 33.accounting estimate 会计估计
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2yhtJ9/ Uc6BI$Fmz 35.going concern assumption 持续经营假设
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yG5T;O& Af:4 XSO6 37.significant audit areas 重点审计领域
!6ZkLE[XJ< nKJJ7'$'3 38.error 错误
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41.misappropriation of assets 侵占资产
`Y-uNJ'.N $WvI%r 42.transactions without substance 虚假交易
x"~F=jT pO$`(+q[ 43.unusual pressures 异常压力
|,j6cFNw XB-pOtVm 44.the suspected noncompliance 涉嫌存在违法行为
lcij}-z:%e ^9o;=!D!9 45.materialiy 重要性
>~I~!i3 KP7bU9odJ 46.exceed the materiality level 超过重要性水平
EVMhc"L TSmuNCR 47.approach the materiality level 接近重要性水平
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W# iLn)Z0<\o 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
JY#IeNL 0O?B!Jr]RM 50.misstatements or omissions 错报或漏报
b&A+`d *KF: 51.aggregate 总计
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YE4h8% 52.subsequent events 期后事项
l}%!&V0 g.X?wyg5 53.adjust the financial statements 调整财务报表
; )O)\__"- Y4}!9x 54.perform additional audit procedures 实施追加的审计程序
T{bM/?g <DiD8")4 55.audit risk 审计风险
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0]{h,W3]@[ ePK^v_vBD 57.inappropriate audit opinion 不适当的审计意见
M~;mamTP zWgNDYT~ 58.material misstatement 重大的错报
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E$x^P 59.tolerable misstatement 可容忍错报
w"bQxS~$y m>$+sMZE 60.the acceptable level of detection risk 可接受的检查风险
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%l 查看《
注会考试《审计》中的128个英文单词(二) 》
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