vlyNQ7"% vCo}-b-j 1.audit
审计 3:Egqw ] "vdC} 2.attestation 鉴证
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F7Yuky I}0- 4.audit of financial statements 财务报表
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8Hv7* ywtDz8!^u 5.agreed-upon procedures 执行商定程序
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{&hb 6.high levels of assurance 高水平保证
Jpnp' 3lgyX/?o 7.compilation 编制
/!8:/7r+W {73DnC~N 8.reliability 可靠性
xW )8mv?4n ^o<Nz8 9.relevance 相关性
dM.Ow!j <sG> [\i 10.professional skepticism 职业谨慎
8k% :w0H 2YEn)A@8 11.objectivity 客观性
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$}o,7xAn \aRB 13.Senior/CPA-in-charge 项目经理
OVK(:{PwS hrxASAfg6 14.audit engagement letter 业务约定书
l%w|f`B: ~%q e, 15.recurring audit 连续审计
L7="! I 3CL:VwoW 16.the client 委托人
goWt!,&f KA[Su0 17.change
CPA 更换
注册会计师 F&Z>B}; JsdEA 18.the existing CPA 现任注册
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>CA1Ub&ls Qd=/e pkm 19.the successor CPA 后任注册
会计师 SK2pOZN %tjEVQa 20.the preceding CPA前任
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1O{67Pf 21.issue the audit report 出具审计报告
PSvRO%& wIPDeC4 22.expert 专家
sbb{VV`I Jx,s.Z0@7, 23.the board of directors 董事会
zy5bDL - e=C,`&sz 24.knowledge of the entity‘ s business 了解被审计单位情况
5PySCGv RR9s%>^ 25.assess material misstatement risks评估重大错报风险
C_;6-Q%V |1$X`|S 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
d@~)Wlje WV5R$IqY 27.a general knowledge of —— 初步了解―――的情况
riQ?'!a7 R``qQ;cc 28.a more knowledge of—— 进一步了解的情况
#]a0 51Y DenCD9 f 29.the prior year‘s working papers 以前年度
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JaTW/~ TU Z%{2/mQ 31.business risks 经营风险
f:>jH+o.S @:8|tJu8b 32.appropriateness 适当性
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;* Jd#O qz):YHxT]n 34.management representations 管理层声明
=^{+h>#s@ ZGBcy}U(k 35.going concern assumption 持续经营假设
p^3d1H3 P=GM7 36.audit plan 审计计划
6y5~Kh6 "5FeP; 37.significant audit areas 重点审计领域
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MDZb|1.AT #-O4x`W> 39.fraud舞弊
$$w 1%#F= mNzZ/*n: 40.modified or additional procedures 修改或追加审计程序
aeIR}'H| "O{sdVS 41.misappropriation of assets 侵占资产
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o@-cT`HP 42.transactions without substance 虚假交易
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Ex{]<6UAu ?M);wBe( 45.materialiy 重要性
p_D)=Ef|& \ U_DTI 46.exceed the materiality level 超过重要性水平
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NoT oLt\ b?l\QMvi 50.misstatements or omissions 错报或漏报
qp8;=Nfa ^B7Aam 51.aggregate 总计
kBkhuKd)V X|:O`b$G 52.subsequent events 期后事项
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: s35{K sj1x> 54.perform additional audit procedures 实施追加的审计程序
8w4.|h5FP oz QL2 55.audit risk 审计风险
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3z#16* .*+&>m7 57.inappropriate audit opinion 不适当的审计意见
W NCd k$ >dO^pDSs 58.material misstatement 重大的错报
6N^FJCs V*)gJg 59.tolerable misstatement 可容忍错报
MC3{LVNK :D EZ$gi 60.the acceptable level of detection risk 可接受的检查风险
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OX(eXF> 查看《
注会考试《审计》中的128个英文单词(二) 》
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