PepR]ym GzaGTd.b 1.audit
审计
%nUN bxwwYSS 2.attestation 鉴证
cGm?F,/` V=&M\58 3.credibility 可信赖程度
czT2f }&L%c> 4.audit of financial statements 财务报表
审计 WZHw(BN{+ 2[=3-1c 5.agreed-upon procedures 执行商定程序
u{HO6s\S ZXo;E 6.high levels of assurance 高水平保证
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A4rMJ+!5 Tc"J(GWG 8.reliability 可靠性
,)dlL tUm G0Z5 h 9.relevance 相关性
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U8N X%*oW 3O-vO=D 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
{9{X\| Gt?l 2s 15.recurring audit 连续审计
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Z' ?M|1'`!c8 17.change
CPA 更换
注册会计师 }6.@ A/:_uqm4 18.the existing CPA 现任注册
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Fx.Ly]L <b *sn]l 19.the successor CPA 后任注册
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注册会计师 P%Vq#5 z k}AGw 21.issue the audit report 出具审计报告
'@@!lV 45wtl/^9 22.expert 专家
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ff R%@ -8FUR~WJ 24.knowledge of the entity‘ s business 了解被审计单位情况
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4sK z7AWWr=H 25.assess material misstatement risks评估重大错报风险
y9d"sqyh rq!*unJ 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
B K=w'1U $Z;/Sh 27.a general knowledge of —— 初步了解―――的情况
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z#o'' I_z(ft. 31.business risks 经营风险
EZ|v,1`e /; Bmh= 32.appropriateness 适当性
^s7!F.OC ~I+MuI[ 33.accounting estimate 会计估计
YcDKRyrt egG<"e*W}N 34.management representations 管理层声明
T#3@r0M xR3$sA2 35.going concern assumption 持续经营假设
bz#]>RD 37jxl+ 36.audit plan 审计计划
r*l3Hrho~K ^O+ (eA7E 37.significant audit areas 重点审计领域
]"{8"+x RM `qC 38.error 错误
L0!CHP/nRS S$Zi{bU`G 39.fraud舞弊
<OGG(dI -%yrs6 40.modified or additional procedures 修改或追加审计程序
qJdlZW< `2@.%s1o= 41.misappropriation of assets 侵占资产
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v}Ju2 }IK vsj4?0= 43.unusual pressures 异常压力
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F 45.materialiy 重要性
C{zp8 A(Dh s4"OsgP+ 46.exceed the materiality level 超过重要性水平
P$z_A8} \\FT.e6 47.approach the materiality level 接近重要性水平
/gZyl|kdy R);Hd1G 48.an acceptably low level 可接受水平
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ZKrLp8l\ 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
'V]&X.=zC rR#Ditn^ 50.misstatements or omissions 错报或漏报
>SK:b/i )?$[iu7 s 51.aggregate 总计
r!2U#rz ^'V :T Y 52.subsequent events 期后事项
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$mn0I69 =+!l8o&o, 54.perform additional audit procedures 实施追加的审计程序
cQK-Euum :D) (3U5 55.audit risk 审计风险
V]p{jLG cg MF?;V 56.detection risk 检查风险
tR|dnC4U jb.H[n,\ 57.inappropriate audit opinion 不适当的审计意见
wfmM`4Y =n5'~1?X? 58.material misstatement 重大的错报
i3,IEN Db,"Gl 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
i7Up AHd/ 5G f@n/M" 查看《
注会考试《审计》中的128个英文单词(二) 》
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