%}+!%A.3 d}K"dr:W5 1.audit
审计 DiK@>$v <RmI)g>'_^ 2.attestation 鉴证
`~Eo;'( +^ *p;Fwj] 3.credibility 可信赖程度
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审计 NymS8hxR \(t.| 5.agreed-upon procedures 执行商定程序
6!} @vp![ AZ)H/#be 6.high levels of assurance 高水平保证
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8yV 15! 7.compilation 编制
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8.reliability 可靠性
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'>AOJaA t\nYUL-H 10.professional skepticism 职业谨慎
jX^uNmb ?[Od. 11.objectivity 客观性
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'rJkxU{ 13.Senior/CPA-in-charge 项目经理
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D5po#( MXY[t 14.audit engagement letter 业务约定书
+0mU) 4n/ cq`v8 15.recurring audit 连续审计
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n7`R+4/s ^)Xl7d|m+ 17.change
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会计师 S6gg(nNe OosxuAC( 20.the preceding CPA前任
注册会计师 ec/1Z8}p ~"89NVk" 21.issue the audit report 出具审计报告
:R+}[|FV ~=~|@K 22.expert 专家
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:@zz5MB5@ >%k:++b{ 25.assess material misstatement risks评估重大错报风险
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27.a general knowledge of —— 初步了解―――的情况
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d 6 t#4! !L4Vz7C 29.the prior year‘s working papers 以前年度
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,h,DB=!K< P!@b:.$ 30.minutes of meeting 会议纪要
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32.appropriateness 适当性
{/SUfXq oUrNz#U 33.accounting estimate 会计估计
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$'FPsoH \^O&){q(9 35.going concern assumption 持续经营假设
%fB]N w.w(*5[ 36.audit plan 审计计划
9<BC6M_/ (D5 dN\ 37.significant audit areas 重点审计领域
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c:(Xkzj 38.error 错误
: p# 5nYi yO\.dp 39.fraud舞弊
xwK{}==U ,.;q[s8 40.modified or additional procedures 修改或追加审计程序
A)"?GK{* ,@1rP 55 41.misappropriation of assets 侵占资产
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}pqnF53 Z4 y9d?g%b 43.unusual pressures 异常压力
KQGdV{VFs vz'/]E 44.the suspected noncompliance 涉嫌存在违法行为
}ZaZPB/_}P oD1rt>k 45.materialiy 重要性
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|6@s6]%X} }7)iLfi 47.approach the materiality level 接近重要性水平
WbF[4x =^a Ngq 48.an acceptably low level 可接受水平
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pjG/` <5).(MTa 51.aggregate 总计
`^_c&y K )wT@`p"4 52.subsequent events 期后事项
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56#U&> 54.perform additional audit procedures 实施追加的审计程序
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38 mO#62e4C 55.audit risk 审计风险
3Lg)237&j 2iX57-6Ub 56.detection risk 检查风险
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Tj(DdR#w 7bk=D~/nSg 58.material misstatement 重大的错报
u9c^:Op Cpg>5N~;L 59.tolerable misstatement 可容忍错报
J_-K"T|f qnO>F^itF 60.the acceptable level of detection risk 可接受的检查风险
$X\deJ1Hi |f+`FOliP 查看《
注会考试《审计》中的128个英文单词(二) 》
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