{P_.~0pc* 5\nAeP 1.audit
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E5i0 sPIn|d 2.attestation 鉴证
rey!{3U j#ab_3xH 3.credibility 可信赖程度
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审计 Dlvz) NzvXN1_% 5.agreed-upon procedures 执行商定程序
tR$NRMZ. 7%M_'P4 V 6.high levels of assurance 高水平保证
8":Q)9;% Q=$2c[Uk 7.compilation 编制
0g8NHkM:2a T>W,'H 8.reliability 可靠性
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BI@[\aRLQ |FRg\#kf% 11.objectivity 客观性
p!%pP}I OjA,]Gv6 12. professional competence 专业胜任能力
V0mn4sfs Ny/MJ#Lq 13.Senior/CPA-in-charge 项目经理
Q7CsJzk~) ;O,jUiQ 14.audit engagement letter 业务约定书
} Q+|W=2t C0Z=~Q% 15.recurring audit 连续审计
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注册会计师 E]r?{t`] BiBOr}ZQ 18.the existing CPA 现任注册
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会计师 WNc0W>*NE1 Tlr v={ 20.the preceding CPA前任
注册会计师 1o>xEWt:0K )+Pus~w 21.issue the audit report 出具审计报告
I]q% 2ie dj%!I:Q>u 22.expert 专家
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*VN6cSq k9F=8q 25.assess material misstatement risks评估重大错报风险
]]yO1x$Kk %&bY]w 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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oP.7/*p 1h5 Akq 29.the prior year‘s working papers 以前年度
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wz8yD8M kcxAd 31.business risks 经营风险
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|Q>IrT Z?z.?ar 34.management representations 管理层声明
vvOV2n.WD syK^<xa 35.going concern assumption 持续经营假设
4KrL{Z+} #$y?v%^ 36.audit plan 审计计划
?bu>r=oIO] LOJAWR9$^U 37.significant audit areas 重点审计领域
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"zy7C*)>r {VoHh_[5% 39.fraud舞弊
Du){rVY^d as=LIw}Q4 40.modified or additional procedures 修改或追加审计程序
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@s^-.z 7VI*N)OZ8 43.unusual pressures 异常压力
\uMLY<]P VLN_w$iEq 44.the suspected noncompliance 涉嫌存在违法行为
\nqS+on] t&DEb_"De 45.materialiy 重要性
&jr3B;g!C %u5]>]M+ 46.exceed the materiality level 超过重要性水平
s"?3]P 9~YMyg(Z 47.approach the materiality level 接近重要性水平
6S\8$ tklH@'q 48.an acceptably low level 可接受水平
HUO j0T xn|(9#1o 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
L&OwPd \5cpFj5% 50.misstatements or omissions 错报或漏报
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YT8F#t8 7j)8Djzp| 53.adjust the financial statements 调整财务报表
*HB-QIl 1g~R/*Jo 54.perform additional audit procedures 实施追加的审计程序
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:p6M= '$QB$2~V 56.detection risk 检查风险
Oz#{S:24M+ w)jISu;RG 57.inappropriate audit opinion 不适当的审计意见
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HLHz2-lI F1Bq$*'N$w 59.tolerable misstatement 可容忍错报
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8SS|a vgN&K@hJ 查看《
注会考试《审计》中的128个英文单词(二) 》
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