6fwNlC/9 J?4{#p 1.audit
审计 , 5'o>Y b#2)" V( 2.attestation 鉴证
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VatV[G RK# 6JfC3X 5.agreed-upon procedures 执行商定程序
whI{?NP GT>'|~e 6.high levels of assurance 高水平保证
wG3L+[, UG1<Xfu| 7.compilation 编制
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t]c<HDCK 10.professional skepticism 职业谨慎
IPot][ N> [o^$WL?c 11.objectivity 客观性
VO#rJ1J SX3'|'- 12. professional competence 专业胜任能力
EPo)7<|> 2:LUB)&i 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
I=`? 4% g&RpE41x 15.recurring audit 连续审计
hzD)yf o)Q4+njT@ 16.the client 委托人
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Cuvb v gW(l2,@ 18.the existing CPA 现任注册
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lM-\:Q! tqZ91QpW 19.the successor CPA 后任注册
会计师 _KRnx- >=k7#av 20.the preceding CPA前任
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G4&\0F 21.issue the audit report 出具审计报告
%<i sdvF @6UY4vq9 22.expert 专家
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B H4Bt.5O* 23.the board of directors 董事会
C&O8fNB_ <3Ftq= 24.knowledge of the entity‘ s business 了解被审计单位情况
[bLKjD ~B<\#oO 25.assess material misstatement risks评估重大错报风险
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&_)P)L 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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+m_.?V6 d%EdvM|) 29.the prior year‘s working papers 以前年度
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J~x]~}V& k_g@4x1y* 30.minutes of meeting 会议纪要
F"Dr(V tbQY&TO1 31.business risks 经营风险
x1=`Z@^ }#zL)+XI 32.appropriateness 适当性
m?-)SA '{`KYKLP+ 33.accounting estimate 会计估计
rEr=Mi2 l4gH]!/@ 34.management representations 管理层声明
f:j:L79} P IG,a~ 35.going concern assumption 持续经营假设
8YSvBy qMaO1cE\ 36.audit plan 审计计划
;v8TT}R hyxv+m[ 37.significant audit areas 重点审计领域
B"v*[p? 6@aH2+4+ 38.error 错误
l@4pZkdq DzC`yWstP 39.fraud舞弊
CXUF=IE W *0!Z:? 40.modified or additional procedures 修改或追加审计程序
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X&Oo[Z Ioe.[&o6B 42.transactions without substance 虚假交易
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Dm>Es 43.unusual pressures 异常压力
(R=ZI 7Kym|Zg 44.the suspected noncompliance 涉嫌存在违法行为
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{9J|\Zz3 7L+Wj }m 46.exceed the materiality level 超过重要性水平
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u%L6@M2 I'D 3~UIf 48.an acceptably low level 可接受水平
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9u~C?w [\F:NLjiUy 50.misstatements or omissions 错报或漏报
X6sZwb M"mvPr9 51.aggregate 总计
Zn1((J7 0MT?}D&TL 52.subsequent events 期后事项
=ZHN]PP t<`wK8) 53.adjust the financial statements 调整财务报表
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ko.%@Y(= *3^7'^j< 55.audit risk 审计风险
|yNyk7~ 4JBfA, 56.detection risk 检查风险
VK9E{~0= w2$ L;q 57.inappropriate audit opinion 不适当的审计意见
4PC'7V=S 0r@LA|P 58.material misstatement 重大的错报
UB] tKn JAW7Y:XB 59.tolerable misstatement 可容忍错报
HJr*\%D}1 ?@A@;`0Y 60.the acceptable level of detection risk 可接受的检查风险
~+\A4BW 5Bcmz'?! 查看《
注会考试《审计》中的128个英文单词(二) 》
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