KEfN!6 =)b!M^=X-a 1.audit
审计 !U::kr=t '_ZiZ4O 2.attestation 鉴证
L;RHshTy {:;6 *W 3.credibility 可信赖程度
'k'"+ V_\9t8 4.audit of financial statements 财务报表
审计 ~t+T5`K ~aBf. 5.agreed-upon procedures 执行商定程序
2o)8 'Lp 'Nkd * 6.high levels of assurance 高水平保证
ibP IT!5c /aV;EkyO, 7.compilation 编制
VEsIhjQ L`3;9rO 8.reliability 可靠性
CH9Psr78 (jmF7XfU 9.relevance 相关性
MD9 8N{+[| mP*Ct6628n 10.professional skepticism 职业谨慎
)WNw0cV}J> g{6FpuA|0 11.objectivity 客观性
PQj 'D<G :_8Nf1B+T 12. professional competence 专业胜任能力
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nIKkQ" N 13.Senior/CPA-in-charge 项目经理
]Z IreI t7-6A 14.audit engagement letter 业务约定书
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CPA 更换
注册会计师 x?7z15\ 0fJz[;dV>n 18.the existing CPA 现任注册
会计师
0gRm LX ^>/~MCyM. 19.the successor CPA 后任注册
会计师 8|L;y[v i&
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注册会计师 =28ZSo^ sTS/]"l 21.issue the audit report 出具审计报告
lFtH;h,==v 6bDizS} 22.expert 专家
B ({g|}|G+ M3G ecjR 23.the board of directors 董事会
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p%R+ c Q h{P>} 25.assess material misstatement risks评估重大错报风险
:85QwN]\ 0qq>(K[ 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
EQtY b"_ a9u2Wlz 27.a general knowledge of —— 初步了解―――的情况
|%oI,d=ycv Tb:6IC7=" 28.a more knowledge of—— 进一步了解的情况
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"$/1.SX;] iA<'i8$P 30.minutes of meeting 会议纪要
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a`!Q 31.business risks 经营风险
xO^lE@a o ]O>AD6P 32.appropriateness 适当性
'|<r[K 2bOl`{x 33.accounting estimate 会计估计
h1H$3TpP 6zi 5#23 34.management representations 管理层声明
9k~%HN-[ "ql$Rz8 35.going concern assumption 持续经营假设
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d erKi*GssZ 36.audit plan 审计计划
g[*"LOw OIK46D6?. 37.significant audit areas 重点审计领域
|c>.xt~ /'/i?9: 38.error 错误
^/VnRpU X~cdM1z? 39.fraud舞弊
f@gvDo]Y =W&m{F96 40.modified or additional procedures 修改或追加审计程序
jK".iqx2L {1_<\~J 41.misappropriation of assets 侵占资产
+|x{?%.O )~Gn7 42.transactions without substance 虚假交易
A2ufET *\@RBJGF 43.unusual pressures 异常压力
~MP |L?my ?6]B6 44.the suspected noncompliance 涉嫌存在违法行为
G3 |x%/Fbp UM`{V5NG# 45.materialiy 重要性
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Fv*QcB9K u0]u"T&N! 47.approach the materiality level 接近重要性水平
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WNZYs N:CQ$7T{ j 51.aggregate 总计
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52.subsequent events 期后事项
MN8>I=p ][b|^V 53.adjust the financial statements 调整财务报表
GXIzAB( ;aj;(Z.p) 54.perform additional audit procedures 实施追加的审计程序
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x.4z)2MO 55.audit risk 审计风险
//;(KmU9 {F2Rv 56.detection risk 检查风险
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}6BXa 1r};cY6 58.material misstatement 重大的错报
SO.u0! z9g ++]rkJ 59.tolerable misstatement 可容忍错报
W~2,J4= 8zpzVizDG 60.the acceptable level of detection risk 可接受的检查风险
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& 6PYm?i=p? 查看《
注会考试《审计》中的128个英文单词(二) 》
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