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y V:l; 2rW 1.audit
审计 }*+ca>K UkeW2l`: 2.attestation 鉴证
)DoY*'Cl %=NqxF>> 3.credibility 可信赖程度
sg9ZYWcL Be}Cj(C 4.audit of financial statements 财务报表
审计 1FY^_dvH f5`exfdHE 5.agreed-upon procedures 执行商定程序
zJ@f {RWZa hS<x+|'l 6.high levels of assurance 高水平保证
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+n%WmRf6! N!btj,vx 8.reliability 可靠性
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,9q5jOnk m2\ZnC 10.professional skepticism 职业谨慎
"$m3xO bD49$N?> 11.objectivity 客观性
^8We}bs-c o>j3<#? 12. professional competence 专业胜任能力
<4Ujk8Zj R#Ss_y 13.Senior/CPA-in-charge 项目经理
3B;B#0g50 q}+9$v 14.audit engagement letter 业务约定书
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6h;$^3x$ qzV:N8+,` 16.the client 委托人
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CPA 更换
注册会计师 $'kIo*cZ L+d_+:w 18.the existing CPA 现任注册
会计师
_L&C4 <e' !9V_U 19.the successor CPA 后任注册
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注册会计师 UJlKw `4 .K:>`~<) 21.issue the audit report 出具审计报告
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-CxaOZG K{"(|~=U 23.the board of directors 董事会
l"O=x t`m{ W!+5}\? 24.knowledge of the entity‘ s business 了解被审计单位情况
}0qgvw Qv[@ioc 25.assess material misstatement risks评估重大错报风险
C3WqUf<8`{ 6XB9]it6 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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工作底稿
aq[kKS` LLV:E{`p 30.minutes of meeting 会议纪要
]6FpUF#<D x!gu&AA<* 31.business risks 经营风险
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o'r?^ *W XG_lyx%:E 33.accounting estimate 会计估计
-:>Mi5/ s =][[TH 34.management representations 管理层声明
\*a7DuVw ob-z-iDz 35.going concern assumption 持续经营假设
BWz*!( "J7=3$CA 36.audit plan 审计计划
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f2f7{b 37.significant audit areas 重点审计领域
,in`JM<o $)z(4Ev 38.error 错误
2VtiL^;5 I}$Y[Jve 39.fraud舞弊
m03;'Nj'7# RE7 I" 40.modified or additional procedures 修改或追加审计程序
E*j)gj9 WXaLKiA*( 41.misappropriation of assets 侵占资产
1kvBQ1+ ->$Do$ 42.transactions without substance 虚假交易
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x>Q\j>^ Pr<.ld\ 45.materialiy 重要性
0x[v)k9"0 ST] h NM 46.exceed the materiality level 超过重要性水平
W=%}~7* rp+&ax}Wh 47.approach the materiality level 接近重要性水平
iO>2#p8$NR $yLsuqB} 48.an acceptably low level 可接受水平
Vw<=& w #K *oKc4S+ 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
?tV $o,11 #-Ehg4W 50.misstatements or omissions 错报或漏报
%9uLxC; rp{q.fy'U 51.aggregate 总计
K;k&w; j nV@k}IJg:? 52.subsequent events 期后事项
IBo)fE\O <`+U B<K 53.adjust the financial statements 调整财务报表
+MvcW.W~ d [6[3B 54.perform additional audit procedures 实施追加的审计程序
bb}|"m. "+~La{POc 55.audit risk 审计风险
2dFC{US' D/5 ah_; 56.detection risk 检查风险
'n6D3Vse ;r B2Q H] 57.inappropriate audit opinion 不适当的审计意见
GNgPf"}K !Z3iu 58.material misstatement 重大的错报
T/X[q7O~~4 "6[fqW65 59.tolerable misstatement 可容忍错报
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Lf4c[[@%gd EuOrwmdj 查看《
注会考试《审计》中的128个英文单词(二) 》
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