!IrKou)/_ 34&$_0zn 1.audit
审计 A?<"^<A^ ;/]c^y 2.attestation 鉴证
'e8d["N ^9m^#"ZW` 3.credibility 可信赖程度
MYW 4@# Ts ?>"@ 4.audit of financial statements 财务报表
审计 -a#AE|` f+(w(~O 5.agreed-upon procedures 执行商定程序
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{ /Q? ]q\= 7.compilation 编制
%#;(]7Zq _jI)!rfb 8.reliability 可靠性
?f%DVK d ?}>B4Z) 9.relevance 相关性
^[,1+WS% d4rJ?qw 10.professional skepticism 职业谨慎
2QQYXJ^ Tx&qp#FS 11.objectivity 客观性
!D]6Cq T;vPR,]rz 12. professional competence 专业胜任能力
Ns] 9-D ;|e 0{Jrz 13.Senior/CPA-in-charge 项目经理
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b`%e{99\ %EhU!K#[ 15.recurring audit 连续审计
j~<iTLM ?p\II7 16.the client 委托人
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会计师 }u$aPS<$! 6xQe!d3>s3 20.the preceding CPA前任
注册会计师 XzwQ,+IAr Bd]DhPhJ 21.issue the audit report 出具审计报告
}qX&*DU_@ IpVwn Nj!} 22.expert 专家
rsj}hS$ 0BZOr-i 23.the board of directors 董事会
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j; r|P;g 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
\:^n-D*fX Y:Tt$EQ 27.a general knowledge of —— 初步了解―――的情况
Q`fA)6U &:{yf= 28.a more knowledge of—— 进一步了解的情况
[ESQD5& zEL[%(fnc 29.the prior year‘s working papers 以前年度
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K>~cY%3^i #NxvLW/ 30.minutes of meeting 会议纪要
@g5]w&o_ WmBnc#>gK 31.business risks 经营风险
#6Ph"\G/ ;SP3nU)) 32.appropriateness 适当性
R$3+ 01j| JO$]t|I 33.accounting estimate 会计估计
s+t eYL#Zi `6F8Kqltr 34.management representations 管理层声明
X-WvKH(=w yodrX&" 35.going concern assumption 持续经营假设
GM92yi!8 .-*nD8b 36.audit plan 审计计划
T$B4DQ ;a77YLTQ 37.significant audit areas 重点审计领域
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?Qp_4<(5 ^^(ZK 6 d 39.fraud舞弊
t`D@bzLC% Hs!CJ(0"y 40.modified or additional procedures 修改或追加审计程序
$f\-.7OD mTbPzZ4 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
|"*:ZSj OH~qJ< 43.unusual pressures 异常压力
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0Jif.< j>M%?Tw 45.materialiy 重要性
tq93 2M4 Z@umbyM 46.exceed the materiality level 超过重要性水平
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X;g|-< ,g.=vQm:? 48.an acceptably low level 可接受水平
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GDntGTE~sk k}gs;|_ 50.misstatements or omissions 错报或漏报
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?uv%E*TU 1(a\$Di 52.subsequent events 期后事项
a#$%xw r}bKVne 53.adjust the financial statements 调整财务报表
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~;` #{$/C& ybkN^OEJ 55.audit risk 审计风险
Ss}0.5Bq BW[K/l~"$: 56.detection risk 检查风险
#nz$RJsX bp_@e0 57.inappropriate audit opinion 不适当的审计意见
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W ,+91rup !9NAm?Fw 59.tolerable misstatement 可容忍错报
vA `.8U 0S =)LpMTz 60.the acceptable level of detection risk 可接受的检查风险
tDVdl^# c^%k1pae( 查看《
注会考试《审计》中的128个英文单词(二) 》
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