7lA:)a_!] v("wKHWTI@ 1.audit
审计 L0"~[zB]N eR;!(Oy=A 2.attestation 鉴证
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RN9;kB)c 3.credibility 可信赖程度
6q/?-Qcy PJ\0JR7a 4.audit of financial statements 财务报表
审计 OH'ea5xq %!|O.xxRR 5.agreed-upon procedures 执行商定程序
+ts0^;QO2{ <+tD z ( 6.high levels of assurance 高水平保证
s\3q!A?S3 wT_h!W 7.compilation 编制
.%}+R|g ~ ?^/u8 8.reliability 可靠性
lFq{O;q7} FHg0E++? 9.relevance 相关性
<<zI\+V r{K;|'d%h 10.professional skepticism 职业谨慎
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'i|rjW( }NCL>l;q 12. professional competence 专业胜任能力
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gM*d)X d)ahF[82 13.Senior/CPA-in-charge 项目经理
K5 KyG iiC!|`k" 14.audit engagement letter 业务约定书
yVJ%+d:6 Q[u6|jRt 15.recurring audit 连续审计
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iK;opA" 4. qtp` 17.change
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l ({AYB 3$/ 4wH^ 20.the preceding CPA前任
注册会计师 7hw .B'7 Jjm|9|C, 21.issue the audit report 出具审计报告
z\!K<d"Xv \2e0|)aF6 22.expert 专家
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\_BkY%a uGP(R=H 24.knowledge of the entity‘ s business 了解被审计单位情况
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Y]g?2N=E 5Fw - d 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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F7}-! }"s;\?a 30.minutes of meeting 会议纪要
WcUJhi^\C 1NLg _UBOK 31.business risks 经营风险
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R^&q-M=O[ 32.appropriateness 适当性
e@<?zS6 N"7]R[* 33.accounting estimate 会计估计
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qvsQ& V-yUJ#f8[ 34.management representations 管理层声明
t+ Bf#: t67Cv/r~ 35.going concern assumption 持续经营假设
]$iqa"{ &(pjqV 36.audit plan 审计计划
6<'K~1do: }j{!-& 37.significant audit areas 重点审计领域
)xU-;z0"~ 9J-b6, 38.error 错误
2 -+f1, 6dqsFns}e 39.fraud舞弊
'Prxocxq 0#p/A^\#7M 40.modified or additional procedures 修改或追加审计程序
V|D]M{O @z`@f"l 41.misappropriation of assets 侵占资产
-7qIToO. }?8uH/+ZA 42.transactions without substance 虚假交易
S=|@L<O V*[b}Xew 43.unusual pressures 异常压力
W8WXY_yJt pW\'ZRj 44.the suspected noncompliance 涉嫌存在违法行为
$4=f+ "z ?\=/$Gt 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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0ezYd S~o 47.approach the materiality level 接近重要性水平
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#;KsJb)N. 48.an acceptably low level 可接受水平
._Zt=jB W6c]-pc 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
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a}yXC<}$ 7;:#;YSha 51.aggregate 总计
+a@GHx4- lEjwgk { 52.subsequent events 期后事项
?X$,fQ#F| ~`MS~,, 53.adjust the financial statements 调整财务报表
jH;Du2w m` AK~O2 54.perform additional audit procedures 实施追加的审计程序
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h! 55.audit risk 审计风险
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