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^v DC$> 5FDv 1.audit
审计 biQ~q$E {K/xI 2.attestation 鉴证
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D42!# [Mv'*.7 4.audit of financial statements 财务报表
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-d [,z>msEB. 5.agreed-upon procedures 执行商定程序
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~ 6.high levels of assurance 高水平保证
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akgvV~5 {qS Ye!` 8.reliability 可靠性
N{!@M_C^%R j(_6.zf 9.relevance 相关性
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9&+ 10.professional skepticism 职业谨慎
U\YzE.G1]S 6WLq>Jo 11.objectivity 客观性
2>Kn'p D r6u0rx8 12. professional competence 专业胜任能力
}\ya6Gi8 *}ZKQ 13.Senior/CPA-in-charge 项目经理
dW|S\S'& h61BIc@> 14.audit engagement letter 业务约定书
6a{b%e` pr1>:0dg 15.recurring audit 连续审计
Rd1I$| Y oi^pU 16.the client 委托人
6bbzgULl If@%^'^ON= 17.change
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@Wb<+0 18.the existing CPA 现任注册
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会计师 ^JB5-EtL( dJmr!bN\; 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
hOcVxSc. \ 3l3,VYH 22.expert 专家
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!O/(._YB` 9Jf.Ls 25.assess material misstatement risks评估重大错报风险
/p[lO g f9b[0L 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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|z.Z='` ,Je9]XT 29.the prior year‘s working papers 以前年度
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.!h`(>+@ rp,PhS 30.minutes of meeting 会议纪要
@ u2P&|:{ ?h|w7/9 31.business risks 经营风险
':?MFkYC J[4IO 32.appropriateness 适当性
L ]Dl}z `F' >NNY 33.accounting estimate 会计估计
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#p|7\Y A>Oi9%OY: 35.going concern assumption 持续经营假设
^CQVqa${] Z3nmC-NE 36.audit plan 审计计划
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c4I`#_v 37.significant audit areas 重点审计领域
){ ,v&[ W .bJ.hO* 38.error 错误
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l6d ;kiL`K 41.misappropriation of assets 侵占资产
FaE,rzn)iD m}>#s3KPA 42.transactions without substance 虚假交易
4"y1M=he *Z=:?4u 43.unusual pressures 异常压力
t"L-9kCM P[bj{lo 44.the suspected noncompliance 涉嫌存在违法行为
q8e34Ly7 zXx)xIO 45.materialiy 重要性
bpWEF b'f ~xP4}gs1 46.exceed the materiality level 超过重要性水平
d(8X?k.S ]W>kbHImz 47.approach the materiality level 接近重要性水平
d#]XyN> zz~AoX7V6 48.an acceptably low level 可接受水平
r1QLSD]i6 O!#bM< * 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
mtg3}etA $bT<8:g 50.misstatements or omissions 错报或漏报
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CHX- 4-84{ F8%.-.l) 52.subsequent events 期后事项
7Eett)4 %nkP?gn"a 53.adjust the financial statements 调整财务报表
=]yzy:~ey NU?05sF 54.perform additional audit procedures 实施追加的审计程序
2wki21oY [N4#R 55.audit risk 审计风险
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56.detection risk 检查风险
DU>#eR0G ekx~svcC&A 57.inappropriate audit opinion 不适当的审计意见
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t=AY~ 58.material misstatement 重大的错报
JVgV,4 1 0qUBt9rA 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
+)eI8o0# G`1FD 查看《
注会考试《审计》中的128个英文单词(二) 》
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