XLZ j ?""\ 1.audit
审计 AhvvuN$n% -@SOo"P 2.attestation 鉴证
uNe}"hs ,@Fgr(?'`> 3.credibility 可信赖程度
E kBae= CF|moc:; 4.audit of financial statements 财务报表
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8!=~K 5.agreed-upon procedures 执行商定程序
3}B5hht"D hdd>&?p3 6.high levels of assurance 高水平保证
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z;dcAdz9 K85_>C%g 8.reliability 可靠性
B2~f;zy` bQwdgc),s{ 9.relevance 相关性
+{xMIl_ Ap]4QqU 10.professional skepticism 职业谨慎
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\|2tTvW,0 12. professional competence 专业胜任能力
.pZ o(* H\^VqNK" 13.Senior/CPA-in-charge 项目经理
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sZ,|,ueD 14.audit engagement letter 业务约定书
;/@?6T" Hp\Ddx >Jd 15.recurring audit 连续审计
[_WI8~gY ^|wT_k\ 16.the client 委托人
f49"pTw7 ?"{QK:` 17.change
CPA 更换
注册会计师 },DyU \Okc5;kB2 18.the existing CPA 现任注册
会计师
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会计师 GAv)QZyV$ +0]'| t F> 20.the preceding CPA前任
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C u3 ]Uxy 21.issue the audit report 出具审计报告
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$1wr 3az$:[Und} 22.expert 专家
$^}[g9]1 QU:EY'2 23.the board of directors 董事会
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^:qD .h>& bH*@,EE 25.assess material misstatement risks评估重大错报风险
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}5 5 U%MoH 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
#2 \8?UPd Sv7 i! j 27.a general knowledge of —— 初步了解―――的情况
N~;*bvW{ bA}Z0a 28.a more knowledge of—— 进一步了解的情况
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Uz 0W <u3v [s~JceUyX 30.minutes of meeting 会议纪要
vYDSu.C@a ;SgD 5Ln} 31.business risks 经营风险
dFQo - %|P 32.appropriateness 适当性
UP\C"\ C\ vC?(n 33.accounting estimate 会计估计
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%JQ~!3 X~lZ OVmS 35.going concern assumption 持续经营假设
BRb\V42i; Y+g,pX 36.audit plan 审计计划
XYjcJ }|Uj"e 37.significant audit areas 重点审计领域
,yICNtP YZ+>\ x 38.error 错误
KbAR_T1n )u;JwFstX 39.fraud舞弊
wepwXy" e8,{|a 40.modified or additional procedures 修改或追加审计程序
2{-!E ^g -0$:|p?@^ 41.misappropriation of assets 侵占资产
#$FrFU;ZR A:eFd]E{( 42.transactions without substance 虚假交易
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9JPEj-3`g n#BvW,6J 44.the suspected noncompliance 涉嫌存在违法行为
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f-_D 45.materialiy 重要性
?6f7ld5 >SoO4i8 46.exceed the materiality level 超过重要性水平
~^&R#4J :?=Q39O9 47.approach the materiality level 接近重要性水平
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5;mRGY 3pSj kS|?> 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
#{$1z;i?f :=<0=JE# 50.misstatements or omissions 错报或漏报
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! Z;T-3^. _ 5"+Dv 52.subsequent events 期后事项
vT c7an6fy M+poB+K. 53.adjust the financial statements 调整财务报表
{~N3D4n^ nO{ x^b < 54.perform additional audit procedures 实施追加的审计程序
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bb;(gK;F qsI^oBD" 56.detection risk 检查风险
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rkDi+D6`q 6Ps.E 58.material misstatement 重大的错报
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~$<UE}qp E!J=8C.: 60.the acceptable level of detection risk 可接受的检查风险
PcC/_+2 Vr=OYI'A 查看《
注会考试《审计》中的128个英文单词(二) 》
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