rZF*q2? SIllU 1.audit
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[%yXj Kgv T"s. 2.attestation 鉴证
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Z.WW(C. 4.audit of financial statements 财务报表
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Ll9K /mHqurB 5.agreed-upon procedures 执行商定程序
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Rah .N3mb6#[R 6.high levels of assurance 高水平保证
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dveiQ lk!@? 8.reliability 可靠性
.6> w'F{> j+!v}*I![ 9.relevance 相关性
G)YcJv7 @c#(.= 10.professional skepticism 职业谨慎
B1gR5p 0 @L`jk+Y0vF 11.objectivity 客观性
>sF)BoLc b'y%n 12. professional competence 专业胜任能力
lFkR=!?= bLL2 13.Senior/CPA-in-charge 项目经理
us.~G KXrjqqXs 14.audit engagement letter 业务约定书
"|NI]Kv #z(]xI)" 15.recurring audit 连续审计
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NRuNKl.v }b}m3i1 17.change
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注册会计师 jCY%| z{543~Og59 18.the existing CPA 现任注册
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会计师 FwK]$4* *Ly6`HZ9 20.the preceding CPA前任
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[;N'=]` h;Qk@F 21.issue the audit report 出具审计报告
7=uj2.J6 JC"z&ka 22.expert 专家
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23.the board of directors 董事会
y7{?Ip4[ AX INThJ 24.knowledge of the entity‘ s business 了解被审计单位情况
cNrg#Asen& /1 dT+> 25.assess material misstatement risks评估重大错报风险
xk5]^yDp bD^owa 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
=wJX0A| K"6vXv4QO 27.a general knowledge of —— 初步了解―――的情况
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]GS bjHsO Ef\-VKh 29.the prior year‘s working papers 以前年度
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V#HuIgf- "Q<MS'a 30.minutes of meeting 会议纪要
PnTu =I<R! ZSN 31.business risks 经营风险
,uvRi)O>a bcyzhK= 32.appropriateness 适当性
dr(*T 9$t(&z= 33.accounting estimate 会计估计
hgmCRC #cJ@uqR 34.management representations 管理层声明
=l6mL+C }k0_5S 35.going concern assumption 持续经营假设
H}!r|nG wY#E?, 36.audit plan 审计计划
`uFdwO'DD _$'ashF 37.significant audit areas 重点审计领域
}C:r9?T \zY!qpX< 38.error 错误
9x8fhAy}4 Q8NX)R 39.fraud舞弊
XX@ZQcN dG{A~Z z 40.modified or additional procedures 修改或追加审计程序
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$ _w{Qtj~s| 41.misappropriation of assets 侵占资产
.H|-_~Yx| *hx 42.transactions without substance 虚假交易
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hLV }6# 44.the suspected noncompliance 涉嫌存在违法行为
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,U2o \G[$:nS 45.materialiy 重要性
=&]L00u. BLttb 46.exceed the materiality level 超过重要性水平
]'}L 1r Sf'CN8 47.approach the materiality level 接近重要性水平
A<{{iBEI` WY/}1X9.% 48.an acceptably low level 可接受水平
&HW9Jn Ie_wHcM< 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
t!XwW$@ n[z+<VGwC 50.misstatements or omissions 错报或漏报
'NmRR]Q9 $]d^-{| 51.aggregate 总计
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53.adjust the financial statements 调整财务报表
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AKD# wj,=$RX 54.perform additional audit procedures 实施追加的审计程序
f8~_E wp_0+$?s 55.audit risk 审计风险
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QV!up^Zso T[gv0|+ 57.inappropriate audit opinion 不适当的审计意见
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n S=W 1zf \D4:Nt# 查看《
注会考试《审计》中的128个英文单词(二) 》
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