@y)fR.!)1$ v vOG]2z 1.audit
审计 mKn:EqA F~&bgl[YZ 2.attestation 鉴证
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; 3.credibility 可信赖程度
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l_? 4.audit of financial statements 财务报表
审计 ^ WidA- ^!?W!k!:V 5.agreed-upon procedures 执行商定程序
1VH7z He~)i)co 6.high levels of assurance 高水平保证
MejM(o_kk T =_Hd 7.compilation 编制
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/xE<h 9.relevance 相关性
m.Yj{u8zX W(Xb]t=19 10.professional skepticism 职业谨慎
SfEgmp-m 0LeR#l:I 11.objectivity 客观性
0%#ZupN ~*ST fyFw 12. professional competence 专业胜任能力
hZ[,. Gdb6 U{ 13.Senior/CPA-in-charge 项目经理
MB%yC]w8 tp7cc;0 14.audit engagement letter 业务约定书
Hj2E -RwG .T#h5[S2x 15.recurring audit 连续审计
&,JrhMr\ XE6sFU 16.the client 委托人
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CPA 更换
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4l_!OUvt 18.the existing CPA 现任注册
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& leR-oeSO 21.issue the audit report 出具审计报告
J2W#vFe\ {DlQTgP 22.expert 专家
/Ps/m! 9EHhVi 23.the board of directors 董事会
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~}Xd{afo VC~1QPC9 25.assess material misstatement risks评估重大错报风险
f=:ycd! S8>1l?UH 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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uC$!|I S*PcK> 28.a more knowledge of—— 进一步了解的情况
^hZZ5(</8P 6,Z.RT{5 29.the prior year‘s working papers 以前年度
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F)K&a V?t56n Y} 30.minutes of meeting 会议纪要
e\)r"!?H` `-Y8T\ 31.business risks 经营风险
uE E;~`G -,:^dxE' 32.appropriateness 适当性
Y(mnGaVn pz4lC=H%o 33.accounting estimate 会计估计
qL2!\zt>g +-2W{lX 34.management representations 管理层声明
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l@ D*0[7:NSO 35.going concern assumption 持续经营假设
]Xm+-{5?!R 9u?[{h.`B 36.audit plan 审计计划
wHuz~y6 80_}}op?8 37.significant audit areas 重点审计领域
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t4d^DZDh! v]h^0WU 39.fraud舞弊
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(g0{V 40.modified or additional procedures 修改或追加审计程序
\JLea$TM: ~~r7TPq 41.misappropriation of assets 侵占资产
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<P# 42.transactions without substance 虚假交易
*q-VY[2 M!R=&a=Z 43.unusual pressures 异常压力
X*w7q7\8-: !-HJ%(5:F 44.the suspected noncompliance 涉嫌存在违法行为
A<}nXHs- zFi)R }Ot 45.materialiy 重要性
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~e<^jhpJ O>y*u 8 47.approach the materiality level 接近重要性水平
]!>tP,<`' yz7Fe 48.an acceptably low level 可接受水平
'ws@I?!r y$8S+N?> 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
)">uI\bi sa?s[ 50.misstatements or omissions 错报或漏报
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6o.Dgt/f cv5+[;(b 52.subsequent events 期后事项
P"{yV?CNg fl8eNiE| 53.adjust the financial statements 调整财务报表
%bp'`B= rL,kDSLs 54.perform additional audit procedures 实施追加的审计程序
zI= 9 Q_6v3no1 55.audit risk 审计风险
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g;SK6t0 OUhlQq\ 56.detection risk 检查风险
T@xaa\bzg # AH gY. 57.inappropriate audit opinion 不适当的审计意见
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KK?R|1VK9 q*<FfO=eQ 60.the acceptable level of detection risk 可接受的检查风险
_"t"orD6 e7yn"kd 查看《
注会考试《审计》中的128个英文单词(二) 》
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