?# ,\, VF<{Qx* 1.audit
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F]M3/M 2.attestation 鉴证
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;Lg" 3.credibility 可信赖程度
Fe"0Hp+ n." j0kc7= 4.audit of financial statements 财务报表
审计 goRoi\z $ m4>v S 5.agreed-upon procedures 执行商定程序
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?#J~X\5 ~uzu*7U 7.compilation 编制
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w4 6CY_8/:zL 8.reliability 可靠性
b:Rl }"a ,i>5\Yl% 9.relevance 相关性
8QFY:.h& <:q]t6]$ 10.professional skepticism 职业谨慎
Gx'mVC"{ sAnStS=> 11.objectivity 客观性
Ev*HH+:b> vJl4.nk 12. professional competence 专业胜任能力
e0v&wSi OwSr`2'9 13.Senior/CPA-in-charge 项目经理
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swq 8Vl!&j0s^ 14.audit engagement letter 业务约定书
zVl(?b&CF 5OpK~f5 15.recurring audit 连续审计
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5eg9N 16.the client 委托人
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CPA 更换
注册会计师 Xa9G;J$ M;\K+, 18.the existing CPA 现任注册
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v,Ep2$ r4!zA-{ 19.the successor CPA 后任注册
会计师 gmJJ(}HVz l~ F,i n. 20.the preceding CPA前任
注册会计师 %S$P+B? CIO&VK 21.issue the audit report 出具审计报告
Nm#KHA='Z (Q#A Br8 22.expert 专家
k9yA# PuUqWW'^ 23.the board of directors 董事会
UL"JwqD PS(LD4mD 24.knowledge of the entity‘ s business 了解被审计单位情况
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QVzLf+R~ g>VkQos5" 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
`(*5yX C ew}C*4qH 27.a general knowledge of —— 初步了解―――的情况
~[ve?51 Y,>])R[4 28.a more knowledge of—— 进一步了解的情况
RX7,z.9@'O |_!xA/_U'T 29.the prior year‘s working papers 以前年度
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l$zo3[ |`:Uww+3 30.minutes of meeting 会议纪要
)WKe,:C 0($MN]oZa 31.business risks 经营风险
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de.!oY 33.accounting estimate 会计估计
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%1 35.going concern assumption 持续经营假设
N:"E%:wSbi -I\_v*nA 36.audit plan 审计计划
)1H]a'j )M'#l<9B 37.significant audit areas 重点审计领域
Z#"6&kv HYW+,ts' 38.error 错误
Z1^S;#v J^0co1Y0 39.fraud舞弊
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];zi3oS^ - DL/Hk_r 41.misappropriation of assets 侵占资产
-pa.-@ Q$Vxm+ 42.transactions without substance 虚假交易
:^J(%zy \*d@_oQ$ 43.unusual pressures 异常压力
63-`3R?; F}i rCi47c 44.the suspected noncompliance 涉嫌存在违法行为
pwU]r {l_R0 45.materialiy 重要性
>/$Q:92T :~U1JAs$ 46.exceed the materiality level 超过重要性水平
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&$vDC M4 X o{Ce%L 48.an acceptably low level 可接受水平
0&-!v?6) <[l2 ]"Q 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
h/eKVRGs" r `28fC 50.misstatements or omissions 错报或漏报
< ~x5{p ]#S.L' 51.aggregate 总计
6q6&N'We !=q {1\# 52.subsequent events 期后事项
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<~X=6 ^x:4%%Q]l 55.audit risk 审计风险
N-K.#5 6t/})Xv 56.detection risk 检查风险
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nV"[WngN *~2jP;$ 58.material misstatement 重大的错报
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