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审计 zQ<;3+* !nlr!+(fV 2.attestation 鉴证
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$Sa7N%D rS8\Vf]F 4.audit of financial statements 财务报表
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0,Ib74N'w ]cVDXLj$ 6.high levels of assurance 高水平保证
DiTpjk]c` lnm@DWhf 7.compilation 编制
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+{C)^!zBK lyyf&?2 10.professional skepticism 职业谨慎
'> n&3`r5 $R+gA{49% 11.objectivity 客观性
z%iPk'^ {2q0Ko< 12. professional competence 专业胜任能力
NffKK:HvBB 1i_%1Oip 13.Senior/CPA-in-charge 项目经理
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c h((u(G AO|1m$xf 15.recurring audit 连续审计
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11kyrv I,HtW ), 17.change
CPA 更换
注册会计师 " a,4E{7 +v:]#1 18.the existing CPA 现任注册
会计师
mH4u@aQ} svb7-.! 19.the successor CPA 后任注册
会计师 z!18Jh ~(huUW 20.the preceding CPA前任
注册会计师 uOy/c 8` ,S(s 21.issue the audit report 出具审计报告
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v 24.knowledge of the entity‘ s business 了解被审计单位情况
AI#.+PrC{/ h z{-- 25.assess material misstatement risks评估重大错报风险
}#%Ye CA? %7w8M{I R3 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
@TX@78fWz= aR('u:@jHi 27.a general knowledge of —— 初步了解―――的情况
Il(o[Q>jJ3 p@uHzu7 28.a more knowledge of—— 进一步了解的情况
'5[(QM5Gi& D %)L"5C 29.the prior year‘s working papers 以前年度
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G.R /x$JY\cq` 30.minutes of meeting 会议纪要
N5ZOpRH{ Dm8fcD 31.business risks 经营风险
}1~9i'o%Z ^Jq('@ 32.appropriateness 适当性
ls!A'@J 3o/f, }_ 33.accounting estimate 会计估计
J'7;+.s( XM*5I4V 34.management representations 管理层声明
v1X[/\;U b7I0R;Zj 35.going concern assumption 持续经营假设
9+s&|XS* L?N-uocT 36.audit plan 审计计划
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%O" Whe K%mR=u#%& 38.error 错误
qGEp 6b H q/ 54=8*h0 39.fraud舞弊
xS5 -m6/ l"nS+z 40.modified or additional procedures 修改或追加审计程序
lqJ92vi6Q ryh"/lu[B 41.misappropriation of assets 侵占资产
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km / aGi`(|shW 42.transactions without substance 虚假交易
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2y;vX|lX] PQSmBTs. 44.the suspected noncompliance 涉嫌存在违法行为
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1 Ga3[g tUc<ExvP, 47.approach the materiality level 接近重要性水平
S\A0gOL^ 6fo"k+S 48.an acceptably low level 可接受水平
'b}RFzEn d<Q%h?E 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
?#(LH\$l_ \ f+;X 50.misstatements or omissions 错报或漏报
U), HrI>; j8[U}~*^ 51.aggregate 总计
>Jx=k"Kv+ [w@S/K[_| 52.subsequent events 期后事项
!ae?EJm" 4}/gV) 53.adjust the financial statements 调整财务报表
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iz`>'wpC ~i?A! 56.detection risk 检查风险
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1@t.J> ~B"HI+:\L 58.material misstatement 重大的错报
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jf/ 8_HBcZWs 60.the acceptable level of detection risk 可接受的检查风险
r.zgLZ}3&V (P-^ PNz& 查看《
注会考试《审计》中的128个英文单词(二) 》
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