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J?1 uKR ^ogt+6c 3.credibility 可信赖程度
P6`u._mX BO;tCEV? 4.audit of financial statements 财务报表
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.2 3{64 @s 5.agreed-upon procedures 执行商定程序
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KeB"D!={; HYZ5EV 7.compilation 编制
CS5?Ti6 / }X1W 8.reliability 可靠性
Id'-&tYG d#Y^>"|$. 9.relevance 相关性
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WIT>!|w_ ~9]hV7y5C 11.objectivity 客观性
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7! AaOuL,l 13.Senior/CPA-in-charge 项目经理
*uf'zQ<9 0B/,/KX 14.audit engagement letter 业务约定书
jDfC=a]) &*,#5. 15.recurring audit 连续审计
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u#$]?($}d H>IMf/%5N- 17.change
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注册会计师 y/cvQY0pU ?k&Vy 18.the existing CPA 现任注册
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)e+>w=t Xll}x+'uZK 19.the successor CPA 后任注册
会计师 O!#g<`r{K 4#xDgxg\f 20.the preceding CPA前任
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)2p@j59A 21.issue the audit report 出具审计报告
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/<=u\e'rE :'-/NtV)o? 24.knowledge of the entity‘ s business 了解被审计单位情况
^e _hLX\SW feDlH[$ 25.assess material misstatement risks评估重大错报风险
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{d[eX {OkV%Q< 27.a general knowledge of —— 初步了解―――的情况
.+3g*Dv{& *=/ { HvJ 28.a more knowledge of—— 进一步了解的情况
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30#s aGV 2^[`e g 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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A5I)^B<( 32.appropriateness 适当性
eCDev} {tuYs: 33.accounting estimate 会计估计
h6D<go-b56 kzQ+j8.,U 34.management representations 管理层声明
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\+<LE y1eWpPJa 35.going concern assumption 持续经营假设
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u^+7hkk 58tARL Dr 37.significant audit areas 重点审计领域
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<sGVR5NR gZ3u=uME 39.fraud舞弊
ah4N|zJ>v 17%,7P9pg 40.modified or additional procedures 修改或追加审计程序
]3],r ?-tJ wtQ++l%{G 41.misappropriation of assets 侵占资产
c \J:![x #?U}&Bd 42.transactions without substance 虚假交易
jP$a_hW [[Ls_ZL!= 43.unusual pressures 异常压力
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W fN2bsx> Uou1mZz/ 45.materialiy 重要性
<SAzxo:I ?|\ER#z 46.exceed the materiality level 超过重要性水平
O-0x8 O^B #_ ;lf1x! 47.approach the materiality level 接近重要性水平
5FPM`hLT 4<w.8rR:A 48.an acceptably low level 可接受水平
Af~$TyX t:x\kp 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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\$~|ZwV{ #1A.?p 51.aggregate 总计
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^qvZXb $lfn(b, 53.adjust the financial statements 调整财务报表
$D~0~gn~ 6m/r+?' 54.perform additional audit procedures 实施追加的审计程序
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Fo (fWvz 4$HhP,gL= 56.detection risk 检查风险
+5g_KS ^,lIK+#Elz 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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