PY7j uS[+ *44^M{ti< 1.audit
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)+;(Vd }{;m:Iia_ 3.credibility 可信赖程度
\(Z'@5vC ]CyWL6z 4.audit of financial statements 财务报表
审计 +^$FA4<~ E>~DlL% 5.agreed-upon procedures 执行商定程序
W 0^.Dx =fa!"$J3 6.high levels of assurance 高水平保证
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P<{ t 7.compilation 编制
yQb^]|XG Unev[! 8.reliability 可靠性
}.O,P'k @? 4- 9.relevance 相关性
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d& i/;Ql, gm 12. professional competence 专业胜任能力
y7aBF13Kl nxH=Ut7{ 13.Senior/CPA-in-charge 项目经理
HSHY0 Wr"-~PP 14.audit engagement letter 业务约定书
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tKz*9 15.recurring audit 连续审计
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,Cx @]] [#$: X+lw 17.change
CPA 更换
注册会计师 F9(*MP| nDx}6}5) 18.the existing CPA 现任注册
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.s-X%%e\ M]&F1< 19.the successor CPA 后任注册
会计师 $%9.qy\8 \zioIfHm 20.the preceding CPA前任
注册会计师 t-_~jZ< @q0\oG4L 21.issue the audit report 出具审计报告
M qq/k J `tKrTq> 22.expert 专家
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bFIt 23.the board of directors 董事会
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m-jh 24.knowledge of the entity‘ s business 了解被审计单位情况
sd|5oz) ^hPREbD+f 25.assess material misstatement risks评估重大错报风险
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+| !4p 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
)U0`?kD O ;,BzA-n 27.a general knowledge of —— 初步了解―――的情况
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,e\'Y!' OxGKtnAjf 31.business risks 经营风险
)/VhkSXbG! It$'6HV~Sb 32.appropriateness 适当性
:l~^un|<2Y 7,0^|P 33.accounting estimate 会计估计
&&Ruy(&]I KLVkPix;$ 34.management representations 管理层声明
t){})nZ/4 $80TRB# 35.going concern assumption 持续经营假设
rH@{[~p z7B>7}i- 36.audit plan 审计计划
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}6zo1" {')L* 38.error 错误
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s|*0cK!K^ N|t!G^rP 40.modified or additional procedures 修改或追加审计程序
88%7 OU2.d7 41.misappropriation of assets 侵占资产
LIzdP,^pc )F_0('=t 42.transactions without substance 虚假交易
nymF`0HYe1 e5\/:HpI 43.unusual pressures 异常压力
@)[Q6w`x SrlTwcD 44.the suspected noncompliance 涉嫌存在违法行为
@\{L%y%a0 PeD>mCvL" 45.materialiy 重要性
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AT@m_d `" BFvF# 47.approach the materiality level 接近重要性水平
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ab921-n 48.an acceptably low level 可接受水平
b)+nNqY| eBUexxBY 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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Ka\ha Ep>} S 52.subsequent events 期后事项
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~F#vt 53.adjust the financial statements 调整财务报表
j@g`Pm%u` S F:>dneB 54.perform additional audit procedures 实施追加的审计程序
+pcGxje\ ^/'zU, 55.audit risk 审计风险
Jd]kg,/ CGyw '0S 56.detection risk 检查风险
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3g SSr#MIS? 57.inappropriate audit opinion 不适当的审计意见
\kN?7b^ B/Jz$D 58.material misstatement 重大的错报
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w.7pD ?nf !sJ'm 60.the acceptable level of detection risk 可接受的检查风险
-hd@<+;E rXh*nC 查看《
注会考试《审计》中的128个英文单词(二) 》
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