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E6-^F 1.audit
审计 d-_93 3oNt]2w/' 2.attestation 鉴证
]c~ rPi `zV-1)= 3.credibility 可信赖程度
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zuRM^5 4.audit of financial statements 财务报表
审计 iIC9rso"Q1 eN7yjd'Y6 5.agreed-upon procedures 执行商定程序
QjT#GvHY UVvt&=+4 6.high levels of assurance 高水平保证
j2C^1:s@m 3mnL V*aRt 7.compilation 编制
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+&@l{x(, 4'u|L&ow 9.relevance 相关性
b~N|DKj R?FtncL%D 10.professional skepticism 职业谨慎
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>(+ N'q/7jOy 11.objectivity 客观性
}9fV[zO 9Y*Vz QE 12. professional competence 专业胜任能力
T<_1|eH ;Ef)7GE@\[ 13.Senior/CPA-in-charge 项目经理
iJ~iJ'vf +HVG5l 14.audit engagement letter 业务约定书
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HB9S 15.recurring audit 连续审计
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l.LFlwt }F9?*2\/ 17.change
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注册会计师 EJiF_ ~S<F 18.the existing CPA 现任注册
会计师
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会计师 h;h,dx Q(eQZx{ 20.the preceding CPA前任
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~@ 0.,&B5) 21.issue the audit report 出具审计报告
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nV6g]#~@ bJ5z?? 23.the board of directors 董事会
ry<}DK<u 0GLB3I > 24.knowledge of the entity‘ s business 了解被审计单位情况
h4xf%vA(; )^a#Xn3z 25.assess material misstatement risks评估重大错报风险
n"VE!`B *d*;M> 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
"VOWV3Z p!5JO4F$ 27.a general knowledge of —— 初步了解―――的情况
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Ih0>]h-7 5~TA(cb5 29.the prior year‘s working papers 以前年度
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:4 d}G."wnG9, 30.minutes of meeting 会议纪要
pzp"NKxi HK4`@jYQ 31.business risks 经营风险
~k_zMU-1 ,lG wW8$R 32.appropriateness 适当性
YedipYG9; W}i$f -K 33.accounting estimate 会计估计
;eSf4_~ i!-sbwd7 34.management representations 管理层声明
ktJLpZ<0O h 7P?n.K 35.going concern assumption 持续经营假设
,oVBgCf * =N6_ 36.audit plan 审计计划
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38.error 错误
,#FH8%Yf *y@]zNPD 39.fraud舞弊
PqeQe5 F476"WF 40.modified or additional procedures 修改或追加审计程序
N.cRZm% :fQ*'m, 41.misappropriation of assets 侵占资产
B_G7F[/K ~a|Q[tiV] 42.transactions without substance 虚假交易
~Q\uP(!D T1TZ+\ 43.unusual pressures 异常压力
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>R0j<:p : mM%BO(X{= 45.materialiy 重要性
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=!Cvu.~}, a{6|[aR 48.an acceptably low level 可接受水平
tHo/uW_~I ?5M2DLh~ 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
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7b +N!{(R:"v} 50.misstatements or omissions 错报或漏报
OH~qJ< =l_"M 51.aggregate 总计
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>b${rgCvQ mw%_yDZ{ 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
MM7gMAA.mz 7dW&|U 55.audit risk 审计风险
t`{Fnf <H#K `|Ag 56.detection risk 检查风险
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D (J#3+I 57.inappropriate audit opinion 不适当的审计意见
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YiMecu s os& 59.tolerable misstatement 可容忍错报
.;s4T?j@w "+_0idpF 60.the acceptable level of detection risk 可接受的检查风险
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1 查看《
注会考试《审计》中的128个英文单词(二) 》
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