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Vcj Z|t`}lK 1.audit
审计 -q&K9ZCl` p"'knZG 2.attestation 鉴证
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wWY*C 3.credibility 可信赖程度
Chso]N.1 ~-J!WC==U 4.audit of financial statements 财务报表
审计 W{@,DQ m[>pv1o 5.agreed-upon procedures 执行商定程序
K$1(HbL 5u5-:#sLy 6.high levels of assurance 高水平保证
$V/Hr/0 '?gF9: 7.compilation 编制
eE=}^6)(* v.Vdjs 8.reliability 可靠性
":I@>t{H* #B$r|rqamq 9.relevance 相关性
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-f&m4J} E +hZ{/ 11.objectivity 客观性
+sY8<y@% 6P$jMjs 12. professional competence 专业胜任能力
JLz.lk*. Vb57B.I 13.Senior/CPA-in-charge 项目经理
w/49O;r V >?L)+*^ 14.audit engagement letter 业务约定书
jtH>&O >2^|r8l5 15.recurring audit 连续审计
|a|##/ <(E9U. 16.the client 委托人
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CPA 更换
注册会计师 Dug{)h_2 NScUlR"nE 18.the existing CPA 现任注册
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F'^y?UP[ hY(q@_s 19.the successor CPA 后任注册
会计师 V\m51H1mqo O>c2*9PM 20.the preceding CPA前任
注册会计师 @{ CP18~: i6-&$< 21.issue the audit report 出具审计报告
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Z~{0x#?4% 9Od|R"aS| 23.the board of directors 董事会
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&!z $5r1Si) 24.knowledge of the entity‘ s business 了解被审计单位情况
k:yrh:JhB rvUJK,oE 25.assess material misstatement risks评估重大错报风险
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+ab#2~,) (GJX[$@ 27.a general knowledge of —— 初步了解―――的情况
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+01bjM6F_1 w:|YOeP 29.the prior year‘s working papers 以前年度
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~&7 *<`7{ Egm-PoPe 30.minutes of meeting 会议纪要
Y{`hRz` 3FQXp 31.business risks 经营风险
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Sg oFDJwOJ'Bj 32.appropriateness 适当性
q+1SU6x'm j\%m6\{n| 33.accounting estimate 会计估计
0 >:RFCo {^N90,! 34.management representations 管理层声明
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5cZKk/"Ad} Y{c+/n3d 36.audit plan 审计计划
3BK_$Fy FX&)~) 37.significant audit areas 重点审计领域
[W--%=Ou _>/OqYR_jQ 38.error 错误
tK LAA+Z 1vL$k[^&d 39.fraud舞弊
yiAusl; &aWY{ ?_ 40.modified or additional procedures 修改或追加审计程序
*OR(8; v>'mW 41.misappropriation of assets 侵占资产
-z?O^:e#x U\`yLsKvH` 42.transactions without substance 虚假交易
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6$n: 43.unusual pressures 异常压力
n,o;:c #e5*Dr8 44.the suspected noncompliance 涉嫌存在违法行为
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EcmS#> ("rIz8b 48.an acceptably low level 可接受水平
t.]c44RY Oo`b#!L 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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[k_ d$*SVd: 51.aggregate 总计
%{K6 G[[NDK 52.subsequent events 期后事项
)`gE-udR Bl8&g]dk 53.adjust the financial statements 调整财务报表
"Qxn}$6- :>GT<PPD; 54.perform additional audit procedures 实施追加的审计程序
C@q&0\HN Co^a$K 55.audit risk 审计风险
&m>txzo `<kV)d%xEF 56.detection risk 检查风险
;3k6_ub p!w}hB598 57.inappropriate audit opinion 不适当的审计意见
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X>6VucH{\ OJ\rT.{ 59.tolerable misstatement 可容忍错报
M"$TXXe iWNTI 60.the acceptable level of detection risk 可接受的检查风险
j[o5fr)L )B'U_* 查看《
注会考试《审计》中的128个英文单词(二) 》
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