Qbt>}?- NG W{Z~l 1.audit
审计 $No>-^) *2C79hi1 2.attestation 鉴证
GGQ(|?w k+GK1Yl 3.credibility 可信赖程度
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审计 F t8h= 2gR_1*| 5.agreed-upon procedures 执行商定程序
O+Lb***b" [tK:y[nk 6.high levels of assurance 高水平保证
I4X+'fW, U1!2nJ] 7.compilation 编制
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Gs_> a;owG/\p 8.reliability 可靠性
+P)[|y +e }xlmsOHuI 9.relevance 相关性
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M "P Csm!\I 11.objectivity 客观性
4N=Ie}_` {s'_zSz 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
glX2L~ =y]b|"s~2 14.audit engagement letter 业务约定书
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2bxMIr A;`U{7IST 16.the client 委托人
Zy3&Zt YYr&r.6 17.change
CPA 更换
注册会计师 GfPz^F=ie. ^JVP2L>o* 18.the existing CPA 现任注册
会计师
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会计师 GJ_)Cl+5E A.x}%v,E 20.the preceding CPA前任
注册会计师 ^? xJpr%) vFC=qLz: 21.issue the audit report 出具审计报告
+Q]'kJ<s i/Lq2n3 ) 22.expert 专家
T*~)9o ^o\p|f>f 23.the board of directors 董事会
:k/U7 2 mqT0^TNPcl 24.knowledge of the entity‘ s business 了解被审计单位情况
RW^ v {'o %FFm[[nxI 25.assess material misstatement risks评估重大错报风险
.eXA.9|jm v4~Xv5|w^F 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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27.a general knowledge of —— 初步了解―――的情况
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}lpm Hvs W@C tF U9 30.minutes of meeting 会议纪要
6="&K_Q7 Y8{1?LO 31.business risks 经营风险
=>%%]0 "Am0.c/ 32.appropriateness 适当性
}v,P3 % peb{i 33.accounting estimate 会计估计
ByvqwJY )nxIxr0d- 34.management representations 管理层声明
iB`]Z@ZC H).5xx[` 35.going concern assumption 持续经营假设
O t<%gj;^ :FpBz~!a 36.audit plan 审计计划
B4&pBiG&f6 #e2 69FwN 37.significant audit areas 重点审计领域
5mVu]T` 6mpUk.M" 38.error 错误
bXL a~r4\ >g0@ Bk 39.fraud舞弊
OBQ!0NM_b $KHDS:& 40.modified or additional procedures 修改或追加审计程序
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}0),b ?*e 5B/\vLHg4 43.unusual pressures 异常压力
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B4Oa7$M/U )!-'S H 45.materialiy 重要性
`.WKU"To 1*b%C"C 46.exceed the materiality level 超过重要性水平
)/N! {`.9 g``4U3T%X 47.approach the materiality level 接近重要性水平
1V?)zp ofCP>Z- 48.an acceptably low level 可接受水平
ur7a%NH B*N 8: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
~J:lCu /*HSAjv 50.misstatements or omissions 错报或漏报
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>I}-=.(Q 51.aggregate 总计
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YWFHiB7x x^BBK' 53.adjust the financial statements 调整财务报表
H`@7o8oj1 M!'tD!NWc 54.perform additional audit procedures 实施追加的审计程序
>UH=]$0N j<?4N*S 55.audit risk 审计风险
3I(H.u c[q3O** 56.detection risk 检查风险
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Qz;"b! ljmHX2p 58.material misstatement 重大的错报
VEm[F/' PeaD] 59.tolerable misstatement 可容忍错报
Elx bHQj6 2c]O Mtk 60.the acceptable level of detection risk 可接受的检查风险
ly+7klQ;. rtz(Jt{< 查看《
注会考试《审计》中的128个英文单词(二) 》
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