+DR{aX/ll >l/pwb@ 1.audit
审计 J#t8xL $J,$_O6 2.attestation 鉴证
-m mQ]'.0 q(L.i)w$ 3.credibility 可信赖程度
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ZP]; 4.audit of financial statements 财务报表
审计 C3~~h|: Ro<x#Uo 5.agreed-upon procedures 执行商定程序
f5l\3oL C8)Paop$ 6.high levels of assurance 高水平保证
]gm3|-EiY H\N}0^ea 7.compilation 编制
8G|?R#& wL^x9O|`p9 8.reliability 可靠性
3>73s}3 a?PH`5O 9.relevance 相关性
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'N$5 lN{>.q@V`r 10.professional skepticism 职业谨慎
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EM!S ;i NWQ7%~#k* 12. professional competence 专业胜任能力
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5k6 {4f%UnSz( 13.Senior/CPA-in-charge 项目经理
D`X<b4e8/ !M9mX%UQ 14.audit engagement letter 业务约定书
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h4MBw=Tz~ @~N"MsF3 16.the client 委托人
<w8H[y"c 6c/0OM# 17.change
CPA 更换
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注册会计师 Z?3B1o9 \yxGE+~P 21.issue the audit report 出具审计报告
)FIFf;r ^^tTA^ 22.expert 专家
K V?+9qa, W$J.B!O 23.the board of directors 董事会
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j yfR0vp<& 24.knowledge of the entity‘ s business 了解被审计单位情况
yv>uzb`N Pc5C*{C 25.assess material misstatement risks评估重大错报风险
B4+u/hkbh? *8yC6|wL? 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
>c5 b].U/=Hs 27.a general knowledge of —— 初步了解―――的情况
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a\Gd;C ^` P*PJ 29.the prior year‘s working papers 以前年度
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H$Pf$D$ R$`&g@P=" 30.minutes of meeting 会议纪要
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y \:q @I]2 31.business risks 经营风险
]iFW>N*a ;b=7m#5 32.appropriateness 适当性
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!,5qAGi0 )-}<}< oO 34.management representations 管理层声明
hjk]?MC n:s _2h(u 35.going concern assumption 持续经营假设
nKtRJ,> F J?]|S.?, 36.audit plan 审计计划
]rg-=Y k Lk^bzW>f 37.significant audit areas 重点审计领域
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7tU7] 'X/:TOk{W 38.error 错误
fLSDt(c', j/E(*Hv 39.fraud舞弊
/6\uBy"Xt Yc3\ 40.modified or additional procedures 修改或追加审计程序
_ |HA\! <dBz]W 41.misappropriation of assets 侵占资产
=>A}eR1Y Ip8:~Fl] 42.transactions without substance 虚假交易
p_apVm\t_ ]<q!pE;t 43.unusual pressures 异常压力
q%/.+g2-\ 4@a/k[, 44.the suspected noncompliance 涉嫌存在违法行为
uz=9L<$ 6ZjY-)h 45.materialiy 重要性
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I_`NjJ;61 4`RZ&w;1H2 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
9uX15a 0YoV`D,U 50.misstatements or omissions 错报或漏报
j[t2Bp WBzPSnS2 51.aggregate 总计
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$f3\B 5pHv5e 52.subsequent events 期后事项
"#f5jH b 1."mT!p 53.adjust the financial statements 调整财务报表
a^O>i#i 8e`HXU(A 54.perform additional audit procedures 实施追加的审计程序
6W;`}'ap Ggv*EsN/cC 55.audit risk 审计风险
u{l4O1k/c I:MrX 56.detection risk 检查风险
UvqnNA }ZiJHj'< 57.inappropriate audit opinion 不适当的审计意见
6IJ;od.\b$ =i/r: 58.material misstatement 重大的错报
%\!0*(8 N7X(gh2h 59.tolerable misstatement 可容忍错报
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9p4SxMMO 查看《
注会考试《审计》中的128个英文单词(二) 》
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