z'q~%1t _!03;zrO 1.audit
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X.fVbePxUU 2.attestation 鉴证
: ,l7e U**8^:*y#: 3.credibility 可信赖程度
J/je/PC 2LwJ%! 4.audit of financial statements 财务报表
审计 ?"x4u#x Ei4^__g\' 5.agreed-upon procedures 执行商定程序
d &#_t@% +:FXtO>n" 6.high levels of assurance 高水平保证
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d51lTGH7Z pDR~SxBXr 8.reliability 可靠性
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54_}9_g &6x(%o| 10.professional skepticism 职业谨慎
P(D>4/f3" cJ4My#w 11.objectivity 客观性
-zg*p&F a"vzC$Hxd 12. professional competence 专业胜任能力
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_Y.~ 13.Senior/CPA-in-charge 项目经理
F!vrvlD`s .zO^"mXjS 14.audit engagement letter 业务约定书
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$plk>Khg 15.recurring audit 连续审计
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DW ~E\Y hi8q?4jE 17.change
CPA 更换
注册会计师 :U?g']`Z## P6gkbtg 18.the existing CPA 现任注册
会计师
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4ff- 4S_f2P2J 19.the successor CPA 后任注册
会计师 ?qjdmB|w z$1RD)TQB 20.the preceding CPA前任
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3<Ci {3 21.issue the audit report 出具审计报告
=3bk=vy ^#_gk uyd! 22.expert 专家
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8Q 24.knowledge of the entity‘ s business 了解被审计单位情况
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&v4c 25.assess material misstatement risks评估重大错报风险
DsdM:u*s q%3VcR$J 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
@yTu/U Vl5r~+$| 27.a general knowledge of —— 初步了解―――的情况
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x?Sx cQP nDrRK 30.minutes of meeting 会议纪要
t#(NfzN fk}Raej g 31.business risks 经营风险
!.R-|<2|6 Sm/8VSY 32.appropriateness 适当性
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Q=Q+*oog i;HXz`vT7 34.management representations 管理层声明
/E6)>y66 UN?tn}`! 35.going concern assumption 持续经营假设
qZ<n\Mt #A>*pF 36.audit plan 审计计划
]D6<6OB HVM%B{( 37.significant audit areas 重点审计领域
B;bP~e>W +C=vuR 38.error 错误
}-[l)<F: 'bfxQ76@sa 39.fraud舞弊
Dk\%,[4( AG >D,6Y 40.modified or additional procedures 修改或追加审计程序
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q~qz^E\T (s'xO~p 42.transactions without substance 虚假交易
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b8a(.}8* {r&r^!K; 44.the suspected noncompliance 涉嫌存在违法行为
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l"8g9z 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
x.gz sd {:cGt2*~^ 47.approach the materiality level 接近重要性水平
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1\o #mH28UT 48.an acceptably low level 可接受水平
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3@F U-k,i }ll&EB 50.misstatements or omissions 错报或漏报
3B#fnj |TJ gH<I 51.aggregate 总计
#8d#Jw '(lsJY[-x 52.subsequent events 期后事项
xgOt%7sb mcwd 2) 53.adjust the financial statements 调整财务报表
NiG&Lw*8 ",YNphjAn 54.perform additional audit procedures 实施追加的审计程序
qA}l[:F+# :MDFTw~ | 55.audit risk 审计风险
^C,rN;mX' %4VM"C4[ 56.detection risk 检查风险
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3meZ]u FkMM>X 58.material misstatement 重大的错报
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CzB7x 59.tolerable misstatement 可容忍错报
*h?*RUQ VU\G49 60.the acceptable level of detection risk 可接受的检查风险
:4:U\k;QwA *"|f!t 查看《
注会考试《审计》中的128个英文单词(二) 》
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