P|E| $)m FVbb2Y?R 1.audit
审计 pE0Sw}A:9 _6hQ %hv8 2.attestation 鉴证
i9|Sa6vuI 7Q9 w?y~c 3.credibility 可信赖程度
b. '-?Nn 4e7-0}0 4.audit of financial statements 财务报表
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V)k4:H 7xlkZF 6.high levels of assurance 高水平保证
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ET*SB )2o?#8J 8.reliability 可靠性
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|>^JRx |YWD8 + 10.professional skepticism 职业谨慎
^z*t%<@[Q Gb6 'n$g 11.objectivity 客观性
LonxT&"!D RbnVL$c 12. professional competence 专业胜任能力
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8dA~\a 13.Senior/CPA-in-charge 项目经理
nR~@#P\ ;igIZ$& 14.audit engagement letter 业务约定书
_jVN&\A]mC 'H>^2C iM 15.recurring audit 连续审计
C{rcs' 0#hlsfc]\ 16.the client 委托人
!f[_+CD \gaw6S>n} 17.change
CPA 更换
注册会计师 ]%H`_8<gc V}CG:9; 18.the existing CPA 现任注册
会计师
cV6D<,) B9z?mt'|r) 19.the successor CPA 后任注册
会计师 (?c"$|^J C<tl/NC 20.the preceding CPA前任
注册会计师 p]TAELy (w3YvG. 21.issue the audit report 出具审计报告
wwZ ,;\ b8UO,fY q 22.expert 专家
v\ )W?i*l ~36!?&eA8 23.the board of directors 董事会
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B% 24.knowledge of the entity‘ s business 了解被审计单位情况
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k y7Gwc r#a=@ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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S,UDezxg +r2-S~f3N 28.a more knowledge of—— 进一步了解的情况
XRi8Gpg lymCH 29.the prior year‘s working papers 以前年度
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Y:[u1~a V)25$aKW7 30.minutes of meeting 会议纪要
)ez9"# MH' $U~]=.n 31.business risks 经营风险
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f]CXu3w(J 33.accounting estimate 会计估计
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57c8xk[.2 4tBYR9| 35.going concern assumption 持续经营假设
Q![@c O\r0bUPE 36.audit plan 审计计划
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7a)Z] )SGq[B6@I 37.significant audit areas 重点审计领域
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XSLFPTDEc a:w#s}bL 39.fraud舞弊
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tWcHb # Dlvz) 41.misappropriation of assets 侵占资产
NzvXN1_% f@!.mDm] 42.transactions without substance 虚假交易
(sZ"iGn% 3Y$GsN4ln 43.unusual pressures 异常压力
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+ZP7{% p`qgrI` 46.exceed the materiality level 超过重要性水平
R:qW;n%AF f!X[c?Xy" 47.approach the materiality level 接近重要性水平
Z%UP6% v]UwJz3< 48.an acceptably low level 可接受水平
|[8Th4*n `R^g U]Z, 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
QMm%@zH ;O,jUiQ 50.misstatements or omissions 错报或漏报
J{G?-+` d<Tc7vg4|U 51.aggregate 总计
!&E-}}< om>KU$g 52.subsequent events 期后事项
OY({.uV dX T)_hpt. 53.adjust the financial statements 调整财务报表
)4 ;`^]F 8u]2xB=K 54.perform additional audit procedures 实施追加的审计程序
YS_;OFsd "m>81-0 55.audit risk 审计风险
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)+Pus~w x,'!gT:j 57.inappropriate audit opinion 不适当的审计意见
K*d Cc}:` <1!O1ab 58.material misstatement 重大的错报
>yDZw!C |y!A&d=xYn 59.tolerable misstatement 可容忍错报
d #wVLmKZ }Y4qS 60.the acceptable level of detection risk 可接受的检查风险
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ht 查看《
注会考试《审计》中的128个英文单词(二) 》
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