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o._`"V 1.audit
审计 rKtr&w7X 9;L5#/E 2.attestation 鉴证
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$P{|^ou3a# A$H;2T5N 4.audit of financial statements 财务报表
审计 b#17N2xkT +kMVl_`V 5.agreed-upon procedures 执行商定程序
&"h 9Awn2 2!7)7wlj0 6.high levels of assurance 高水平保证
3[RP:W@% yqY nd<K4 7.compilation 编制
$CXMeY{tOo ixf~3Y8 8.reliability 可靠性
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OIqisQ7ZB h^)R}jy+f 10.professional skepticism 职业谨慎
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2Z3 12. professional competence 专业胜任能力
Xq"_^ Y%i=u:}fm 13.Senior/CPA-in-charge 项目经理
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nQ$4W "X.JD 15.recurring audit 连续审计
\h#,qTE 6rx%>\UkS 16.the client 委托人
m$bX;F}T MKnG:)T<?l 17.change
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注册会计师 aT]G&bR? y,i ~w |4 18.the existing CPA 现任注册
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w6PKr^ }Sxuc/%: 19.the successor CPA 后任注册
会计师 "<e<0:: :skNEY]. 20.the preceding CPA前任
注册会计师 kvdiDo &?#,rEw<x 21.issue the audit report 出具审计报告
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n O^m w;=fi}<G|e 24.knowledge of the entity‘ s business 了解被审计单位情况
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u*\P!$ 25.assess material misstatement risks评估重大错报风险
FR7DuH/f) &pL.hM^ 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
9i&(VzY[= $,/;QP} 27.a general knowledge of —— 初步了解―――的情况
HP$GI eplz5%< 28.a more knowledge of—— 进一步了解的情况
rzR=% > z vM=k-Ec 29.the prior year‘s working papers 以前年度
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,t2yw )@IDmz> 30.minutes of meeting 会议纪要
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y4V~fg; {.D^2mj| 33.accounting estimate 会计估计
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j,]KidDWm ]uikE2nn 37.significant audit areas 重点审计领域
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GG9YAu )\k({S 39.fraud舞弊
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mMz^I7$ ,y>%m;jL 41.misappropriation of assets 侵占资产
H*gX90{!2 2j*+^&M/ 42.transactions without substance 虚假交易
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E# U= Gw( 45.materialiy 重要性
L/YEW7M k3 YDnMRA9 46.exceed the materiality level 超过重要性水平
$=IJ-_'o fMRv:kNAt 47.approach the materiality level 接近重要性水平
M6j!_0j e"){B 48.an acceptably low level 可接受水平
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! U6 x_ Y`U[Y Hx 51.aggregate 总计
$*KM%M6 "1-gMob 52.subsequent events 期后事项
M9t`w-@_w 0m,3''Q5lO 53.adjust the financial statements 调整财务报表
zL%ruWNG HW@r1[Y 54.perform additional audit procedures 实施追加的审计程序
IwTAM9n w[/_ o,R 55.audit risk 审计风险
4U;Zs3 kT=KxS{ 56.detection risk 检查风险
#77p>zhY jNC@b>E?~ 57.inappropriate audit opinion 不适当的审计意见
(oUh:w.]Gw %VSjMZ 58.material misstatement 重大的错报
~+HZQv3Y ) ]y^RrD 59.tolerable misstatement 可容忍错报
d:_3V rRZ ]y**ZFA 60.the acceptable level of detection risk 可接受的检查风险
tn\PxT Hy*_4r 查看《
注会考试《审计》中的128个英文单词(二) 》
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