s kvGU(G} b`(}.r?W 1.audit
审计 ]"r&]qx7 ^pxX]G] 2.attestation 鉴证
y?rPlA_ RW|`nL 3.credibility 可信赖程度
x`U^OLV oxC[F*mD 4.audit of financial statements 财务报表
审计 Ut*`:]la 6O|@xvg 5.agreed-upon procedures 执行商定程序
Z|%_&M [I0:=yJ+ 6.high levels of assurance 高水平保证
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VX].3=T8 z[LNf.)} 8.reliability 可靠性
?TM,Q PZ2;v< 9.relevance 相关性
nR7d4) eS{!)j_^ 10.professional skepticism 职业谨慎
I+BHstF5um t!* ?dr 11.objectivity 客观性
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+:8fC$vVfC I*%-cA%l 13.Senior/CPA-in-charge 项目经理
:Uz| 3gq c*(bO3 b 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
b $'FvZbk J{'>uD.@ 16.the client 委托人
;>#wU' W_||6LbZy 17.change
CPA 更换
注册会计师 !\"EFVH #G.ulX 18.the existing CPA 现任注册
会计师
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会计师 0f~C#/[t7 ,kF1T, 20.the preceding CPA前任
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mi O#b6mKPt;t 21.issue the audit report 出具审计报告
+$u$<z3Q 2gc/3*F8 22.expert 专家
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Fa?~0H/DL :S.9eFfa 24.knowledge of the entity‘ s business 了解被审计单位情况
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:1- 25.assess material misstatement risks评估重大错报风险
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B&\IGWG( mIurA?&7! 27.a general knowledge of —— 初步了解―――的情况
N2B|SO'' !5.8]v 28.a more knowledge of—— 进一步了解的情况
FQm`~rA~zt Uhe=h&e2k@ 29.the prior year‘s working papers 以前年度
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"k/;[ Wt] ?/BqD;{?I 30.minutes of meeting 会议纪要
RzBF~2 >i ?a8^1: 31.business risks 经营风险
gMY1ts}Z l%[EXZ 32.appropriateness 适当性
Q7*SE%H }&/o'w2wY 33.accounting estimate 会计估计
rv&<{@AS~ I2TaT(e\ 34.management representations 管理层声明
%oq{L]C(rf |*:'TKzNS 35.going concern assumption 持续经营假设
$@"l#vJPfc Gnf~u[T6 36.audit plan 审计计划
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1HXjN~XF K!:azP,bZ 39.fraud舞弊
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u6T+Cg W=vG$ 41.misappropriation of assets 侵占资产
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_]yn"p Px$/ _`H 43.unusual pressures 异常压力
" 7!;KHc F5?m6`g? 44.the suspected noncompliance 涉嫌存在违法行为
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t?q@H8 s}j{#xT 46.exceed the materiality level 超过重要性水平
uZc`jNc\ .P;*D ws 47.approach the materiality level 接近重要性水平
WP?TX b`5 _jJPbKz 48.an acceptably low level 可接受水平
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p2 F iTFdN}U 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
)Gj8X}DM v\!Be[ ? 50.misstatements or omissions 错报或漏报
2r!s*b\Ix <0H"|:W>I] 51.aggregate 总计
\n{qsf: ]e^c=O`$ 52.subsequent events 期后事项
'ixwD^x =; ^%(%Y{m 53.adjust the financial statements 调整财务报表
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?3%`bY+3; #cnq(S=. 55.audit risk 审计风险
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K <pV {k>Ca 58.material misstatement 重大的错报
qR(\5} I|>^1kr8w 59.tolerable misstatement 可容忍错报
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NFb^8+ R#2 t)y 60.the acceptable level of detection risk 可接受的检查风险
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D77 查看《
注会考试《审计》中的128个英文单词(二) 》
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