ZDD..j -zp0S*iP7 1.audit
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B3H|+ :(a]V"(&Eq 2.attestation 鉴证
y"6y! !).}u,*'no 3.credibility 可信赖程度
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B x? 4.audit of financial statements 财务报表
审计 $we]91(:: 7]x3!AlV 5.agreed-upon procedures 执行商定程序
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+$$$ yC3yij<oR 7.compilation 编制
L lw&& K lqowG!3H 8.reliability 可靠性
/0W9g JOb*-q|y 9.relevance 相关性
R*oXmuOsYA ew;ur? 10.professional skepticism 职业谨慎
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[:N0{v5 11.objectivity 客观性
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Q~MC7-n> $`8Ar,Xz` 13.Senior/CPA-in-charge 项目经理
9%iUG(DC WYIQE$SEv 14.audit engagement letter 业务约定书
j,t#B"hOnp Fi.aC;sx 15.recurring audit 连续审计
e/*$^i+S ?9HhG?_x 16.the client 委托人
Qd_Y\PzS h'i{&mS_b 17.change
CPA 更换
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]?&j $B#6tk~u 18.the existing CPA 现任注册
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Fhv2V,nZ< 4<lQwV6= 19.the successor CPA 后任注册
会计师 rrnNn' Zes+/.sA}] 20.the preceding CPA前任
注册会计师 2>]a) /Y&02L%\3s 21.issue the audit report 出具审计报告
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=?])['VaA \eGKkSy 23.the board of directors 董事会
=(EI~N f`8OM}un& 24.knowledge of the entity‘ s business 了解被审计单位情况
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.}k(L4T|= Q \]Xm> 27.a general knowledge of —— 初步了解―――的情况
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b[n|^wS PSRzrv$l 28.a more knowledge of—— 进一步了解的情况
4Hb $0l Uw/l>\ 29.the prior year‘s working papers 以前年度
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EQIUSh)M "o&HE@t 30.minutes of meeting 会议纪要
Sf/q2/r?6[ Jz:r7w{4eB 31.business risks 经营风险
`_5GG3@Ff 1|ZhPsD.}g 32.appropriateness 适当性
mmEp'E Q<6P. PTya 33.accounting estimate 会计估计
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n F52B~@. 34.management representations 管理层声明
>Z Ke 85|fyX 35.going concern assumption 持续经营假设
p<`+sf}A: NQ|xM"MqD 36.audit plan 审计计划
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`@`1pOb Qn:kz*: 40.modified or additional procedures 修改或追加审计程序
V&Mf:@y V5D2\n3A 41.misappropriation of assets 侵占资产
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?@R")$ yPu4T6Vv 43.unusual pressures 异常压力
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IeF keE x.$1<w64t 46.exceed the materiality level 超过重要性水平
!asqr1/ ~^N]yb 47.approach the materiality level 接近重要性水平
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h4fLl3%H >_X/[< 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
ad n|N >O]s&34 50.misstatements or omissions 错报或漏报
z,*:x4}F Zv qn%K], 51.aggregate 总计
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V*65b(q) ^m7~:=K7WG 53.adjust the financial statements 调整财务报表
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)QY![&k}1z kJ=L2g>W<. 55.audit risk 审计风险
])y{BlZ Sl~x$9` 56.detection risk 检查风险
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`Y3( ~~YGn ~!+h?[miV 58.material misstatement 重大的错报
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$W!]fcZlB hSqMaX%G 60.the acceptable level of detection risk 可接受的检查风险
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e1oT) 5n:71$6[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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