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V m,5m'9dj 1.audit
审计 SP=8v0 Cs]\3R|D` 2.attestation 鉴证
Ayw {I#" $W;r S7b 3.credibility 可信赖程度
f#38QP-T DBfq9%J _ 4.audit of financial statements 财务报表
审计 aB&a#^5CI }!kvoV)]1 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
7CU<R9Kl ;Uypv|xX 7.compilation 编制
M&(0n?R"R Q9X+H4`}y 8.reliability 可靠性
^6UE/4x!y Ta8lc %0w3 9.relevance 相关性
06af{FXsGb TY+Rol;! 10.professional skepticism 职业谨慎
#cl|5jm+m# :2t?0YR 11.objectivity 客观性
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Re;[S[D7 /u"K`y/*j\ 13.Senior/CPA-in-charge 项目经理
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0VgsV; AhVV 15.recurring audit 连续审计
wx/*un%2 x1+ V 16.the client 委托人
x50ZwV&j G7#<Jo<8 17.change
CPA 更换
注册会计师 |3EKK:RE X5)].[d 18.the existing CPA 现任注册
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tiic>j\D !5zj+N 19.the successor CPA 后任注册
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注册会计师 L# .vbf d-UQc2r 21.issue the audit report 出具审计报告
I(Q3YDdb %vWh1- 22.expert 专家
>s%m\"|oh %\!3tN 23.the board of directors 董事会
35#"]l" C/z 0/mk 24.knowledge of the entity‘ s business 了解被审计单位情况
)K0rPnYV kSqMI'89 25.assess material misstatement risks评估重大错报风险
$gcC}tX x1.yi- 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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s+]6X*) lDtl6r/ 29.the prior year‘s working papers 以前年度
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WaDdZIz4 ";/,FUJJ 30.minutes of meeting 会议纪要
{r[g.@ L%[b6< 31.business risks 经营风险
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V!B& 32.appropriateness 适当性
5uvFCY./c $mDlS 33.accounting estimate 会计估计
iy,jq5uw g5hMZPOmP 34.management representations 管理层声明
/HM0p "D/\&1.& 35.going concern assumption 持续经营假设
!L55S03 E<4'4)FHuQ 36.audit plan 审计计划
kiR+ Dsl A:Kit_A 37.significant audit areas 重点审计领域
\oV g(J&o W"H*Ad(V 38.error 错误
$r/tVu2!W %b3s|o3An 39.fraud舞弊
b#{[Pk,w9 C1SCV^# 40.modified or additional procedures 修改或追加审计程序
47^R S5xum_Dq 41.misappropriation of assets 侵占资产
@6z]Xb ]w9\q*S] 42.transactions without substance 虚假交易
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~BD 80s:f 20k@!BNq 44.the suspected noncompliance 涉嫌存在违法行为
;=E!xfp5U }*M>gvPo 45.materialiy 重要性
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$D }E](NvCq 46.exceed the materiality level 超过重要性水平
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.Fn7yTQ% uO}UvMW 48.an acceptably low level 可接受水平
{G4{4D } Ga#5xAI{a 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
!p|d[ ;*409P 50.misstatements or omissions 错报或漏报
9w( Wtw' 6]5e(J{Fz 51.aggregate 总计
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}2~$"L,_ zTvGku[3 54.perform additional audit procedures 实施追加的审计程序
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W]=$0' U%E364;F 56.detection risk 检查风险
4-veO3&.h ;7w4BJcq'] 57.inappropriate audit opinion 不适当的审计意见
cfA)Ui !f!HVna 58.material misstatement 重大的错报
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IIIP<nyc t}q\. 查看《
注会考试《审计》中的128个英文单词(二) 》
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