$#Mew:J t<`h(RczHI 1.audit
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iC U[X& iQ[0d.(A 3.credibility 可信赖程度
w8~J5XS $`nKq4Y 4.audit of financial statements 财务报表
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9ICC2%j| iz|mJUx 5.agreed-upon procedures 执行商定程序
&p?Oo^ lHYu-}TNP 6.high levels of assurance 高水平保证
= mnjIp fVR:m`'Iq_ 7.compilation 编制
V<} ^n $Cu/!GA4.> 8.reliability 可靠性
%}z/_QZ !*46@sb: 9.relevance 相关性
A<6V$e$:2 C:tA|<b| 10.professional skepticism 职业谨慎
KR \L#BAB6z 11.objectivity 客观性
1'|6IR1' +mBJvrI 12. professional competence 专业胜任能力
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/Vpd*obMB !g? ~<` 14.audit engagement letter 业务约定书
gbc^Lb r#{r]q_E* 15.recurring audit 连续审计
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{Y5h*BD> =goZI6 7 17.change
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V:42\b7x t\2myR3 19.the successor CPA 后任注册
会计师 ~A0E4UJgq <$liWAGX\ 20.the preceding CPA前任
注册会计师 6'C!Au @S~'m; 21.issue the audit report 出具审计报告
X.0/F6U wAHb5>! 22.expert 专家
Fqzk/m #SY8Zv 23.the board of directors 董事会
)Jx!VJ^Y VGcl)fIqw? 24.knowledge of the entity‘ s business 了解被审计单位情况
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[BhpfZNKRA T[))ful 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
Ja-D}|; .<Z7K @ 27.a general knowledge of —— 初步了解―――的情况
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hvBuQuk) BO\l>\)Ir 29.the prior year‘s working papers 以前年度
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'$)Wp_ >Z^7=5K"O 30.minutes of meeting 会议纪要
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9\)NFZ3Mz 31.business risks 经营风险
e:[Kp6J HZQ I | 32.appropriateness 适当性
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33.accounting estimate 会计估计
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wXySq 34.management representations 管理层声明
kSNVI-Wzu mUy/lo'4 35.going concern assumption 持续经营假设
*Oz5I 17D167\X 36.audit plan 审计计划
:&)RK~1m_ xSb/98; 37.significant audit areas 重点审计领域
.WL507*"Ce "4"\tM( 38.error 错误
tBBN62^X `@.YyPxX\ 39.fraud舞弊
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l%Sz6 @=wAk5[IN 41.misappropriation of assets 侵占资产
O8u"Y0$*w 8Z3+S)6 42.transactions without substance 虚假交易
cDs#5, >\DXA)nc 43.unusual pressures 异常压力
RAE|eTnna #<'/sqL 44.the suspected noncompliance 涉嫌存在违法行为
!.t'3~dUf$ .h+<m7 45.materialiy 重要性
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q=?"0i&V !y] Y'j 47.approach the materiality level 接近重要性水平
Wq{' ZN Kg](kP 48.an acceptably low level 可接受水平
qE,%$0g G|O"Kv6 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
%\b5)p %oor7 -l 50.misstatements or omissions 错报或漏报
B8s|VI 3al5Vu2: 51.aggregate 总计
"\_}"0H >a4Bfnf"eI 52.subsequent events 期后事项
+^69>L2V 1~`gfHI4 53.adjust the financial statements 调整财务报表
]hf4= gm gwqK`ww 54.perform additional audit procedures 实施追加的审计程序
_^'k_a ptDA))7M/ 55.audit risk 审计风险
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O3BU.X1'% Mvcl9 57.inappropriate audit opinion 不适当的审计意见
g<lX Xj2 wUV%NZB 58.material misstatement 重大的错报
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Rw\DJJrz #&5\1Qu 查看《
注会考试《审计》中的128个英文单词(二) 》
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