Q>/C*@ I?"q/Ub~h 1.audit
审计 &C_'p {G R<sJ^nx 2.attestation 鉴证
>y.%xK &07]LF$] 3.credibility 可信赖程度
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>^`G h.-@ F 4.audit of financial statements 财务报表
审计 uwa~-xX6 'a$Gv&fu 5.agreed-upon procedures 执行商定程序
/rq VB|M 70f Klp 6.high levels of assurance 高水平保证
^xh}I5 RY c!~Wh~Y 7.compilation 编制
xqC+0{]y }:u~K;O87 8.reliability 可靠性
p!sWYui [[>wB[w 9.relevance 相关性
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*+~9%8p 10.professional skepticism 职业谨慎
;3\3q1oX >=UF-xk; 11.objectivity 客观性
"*LD 3 ]xX$<@HR 12. professional competence 专业胜任能力
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>86oP& )Psb>'X 13.Senior/CPA-in-charge 项目经理
PZ{Dv'C e&>;*$) 14.audit engagement letter 业务约定书
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9:`(Q3Ei Kv.>Vf.T}_ 17.change
CPA 更换
注册会计师 wD68tG$ R,9[hNHWGs 18.the existing CPA 现任注册
会计师
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会计师 }?z@rt^ ([-|} 20.the preceding CPA前任
注册会计师 Ix(?fO#uNF $aN-Y?U% 21.issue the audit report 出具审计报告
1Ab>4UhD io#&o;M< 22.expert 专家
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C?i >.t ?t+5s] 25.assess material misstatement risks评估重大错报风险
wk6NG/< E<C&Cjz:H 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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&}?$i7x5 Y$Q|J4z 29.the prior year‘s working papers 以前年度
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^|/]( l5g$vh\aQ] 30.minutes of meeting 会议纪要
{dL?rQ>5L v.:3"<ur} 31.business risks 经营风险
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8F:e|\SB# }|5VRJA 33.accounting estimate 会计估计
W-.pmU e2 srYJp^sC 34.management representations 管理层声明
es>W$QKlo }';D]c 35.going concern assumption 持续经营假设
ithewup Mz1G5xcl 36.audit plan 审计计划
e"'#\tSG ] )F7) 37.significant audit areas 重点审计领域
H(Q.a=&4!p jL^](J> 38.error 错误
:.?gHF.? esHQoIhd 39.fraud舞弊
4'6`Ll|iq -0_d/'d 40.modified or additional procedures 修改或追加审计程序
?W0)nQU zH>hx5,k'X 41.misappropriation of assets 侵占资产
\EKU*5\Hp> B 9T!j]' 42.transactions without substance 虚假交易
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ZxlAk+<] k6Uc3O 44.the suspected noncompliance 涉嫌存在违法行为
'Fs)Rx}\0 <`jLY)sw 45.materialiy 重要性
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BW iSFuT7;% 47.approach the materiality level 接近重要性水平
8a_[B~ l3Lyea: 48.an acceptably low level 可接受水平
Up:<=Kgci WHAQu]{ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
eL4NB$Fb {tThy# 50.misstatements or omissions 错报或漏报
-F=v6N { R-Z~V 51.aggregate 总计
>yXN,5d[ R |f~>JUF 52.subsequent events 期后事项
C-8qj> `xz<>g9e 53.adjust the financial statements 调整财务报表
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$5v0m#[^ ^/5XZ} * 55.audit risk 审计风险
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57.inappropriate audit opinion 不适当的审计意见
_;4 [Q1 \`ZW* EtPI 58.material misstatement 重大的错报
U~W?s(Cy% >XOiu#kC 59.tolerable misstatement 可容忍错报
1yV: qp ?x^z]N|P 60.the acceptable level of detection risk 可接受的检查风险
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~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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