m#'9)%t!J ZVU)@[s 1.audit
审计 k{62UaL. *A`^ C 2.attestation 鉴证
XW:(FzF -+/| 3.credibility 可信赖程度
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审计 >=Veu; A r$zXb9a|< 5.agreed-upon procedures 执行商定程序
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t-/^ O 6.high levels of assurance 高水平保证
c7_b^7h1 u}_q'=<\ 7.compilation 编制
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St<\qC ERplDSfO- 9.relevance 相关性
uc8>B&B% Uz_{jAhW] 10.professional skepticism 职业谨慎
0c)19Ig _qfdk@@g 11.objectivity 客观性
d"a`?+(Q 4 @h6|= 12. professional competence 专业胜任能力
_G`aI*rKsy lM]7@A 13.Senior/CPA-in-charge 项目经理
0)#I5tEre de[_T%A 14.audit engagement letter 业务约定书
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nS#;<p$\ 15.recurring audit 连续审计
ezeGw?/ y|ZJ-[qg 16.the client 委托人
S5vJC-" =n!8>8d 17.change
CPA 更换
注册会计师 ~QXNOtVsN SBA;p7^" 18.the existing CPA 现任注册
会计师
h2y@xnn #0tM88Wi 19.the successor CPA 后任注册
会计师 z^]nP87 <?eZ9eB 20.the preceding CPA前任
注册会计师 hLF@'ln ?*g]27f11 21.issue the audit report 出具审计报告
bbnAmZ 3 D3K:K!FK 22.expert 专家
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quR':=S5f \y=,=;yv 25.assess material misstatement risks评估重大错报风险
;X>KP,/r$ ~![R\gps 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
VrDv d ^,50]uX_ 27.a general knowledge of —— 初步了解―――的情况
wTLHg2'y^ >13= 4S 28.a more knowledge of—— 进一步了解的情况
N4r`czoj 2w%1\TcB$ 29.the prior year‘s working papers 以前年度
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[Gu]p& r\yj$Gu>( 31.business risks 经营风险
zOcMc{w0 }9'rTLM 32.appropriateness 适当性
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dM)fr +`ZcYLg)# 34.management representations 管理层声明
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6w5 4+n N$.''D?7D 36.audit plan 审计计划
?/O+5rjA 15870xS 37.significant audit areas 重点审计领域
FT=w`NE,+ "<kmiK/ 38.error 错误
,ihTEw,t( ms~ mg: 39.fraud舞弊
4aGHks8Z,\ ?qdG)jo= 40.modified or additional procedures 修改或追加审计程序
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y- g5`@ 1=s%.0 42.transactions without substance 虚假交易
-.xs=NwB.| qsJo)SA 43.unusual pressures 异常压力
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5B"on EF}Z+7A 45.materialiy 重要性
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cS|fG >%xJ e' 46.exceed the materiality level 超过重要性水平
<53~Y M6?* \9E 47.approach the materiality level 接近重要性水平
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~$+9L2gz |n0 )s% 8` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
2;A].5>l W"$'$h 50.misstatements or omissions 错报或漏报
{>Zc#U' }F-W OQ 51.aggregate 总计
ms<?BgCSz Y6V56pOS 52.subsequent events 期后事项
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55.audit risk 审计风险
8JGt|, T-eeYw?Yf 56.detection risk 检查风险
}9jy)gF*e 0F)Y[{h< 57.inappropriate audit opinion 不适当的审计意见
:o=[Zp~B4d u=A&n6Q[Vo 58.material misstatement 重大的错报
><dSwwu ZY=x$($f 59.tolerable misstatement 可容忍错报
jg#%h` (eSa{C\ 60.the acceptable level of detection risk 可接受的检查风险
x# 0(CcKK -k=02?0p+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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