ONy\/lu| GQd[7j[sh 1.audit
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,2i) Hy,""Py 2.attestation 鉴证
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|_7k*:#q: >#l:]T 4.audit of financial statements 财务报表
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iAngF' 5.agreed-upon procedures 执行商定程序
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xVX:kDX FeO1%#2<y 7.compilation 编制
.8%b;b y0&vsoT 8.reliability 可靠性
UF }[%Sa Qy[S~D_ 9.relevance 相关性
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,[ 10.professional skepticism 职业谨慎
KfZb=v;-l ANM=:EtP 11.objectivity 客观性
>b=."i w{2CV\^>5 12. professional competence 专业胜任能力
kTI5CoXzq .oT'(6# 13.Senior/CPA-in-charge 项目经理
2QAP$f0Ln fc<y(uX 14.audit engagement letter 业务约定书
FPF$~ sX >qr/1mW 15.recurring audit 连续审计
o,c}L9nvt N|>JLZ> 16.the client 委托人
Tbv w?3 rWDD$4y 17.change
CPA 更换
注册会计师 *l"CIG' ~x<?Pj 18.the existing CPA 现任注册
会计师
4pQf*l8e Ok{1{EmP 19.the successor CPA 后任注册
会计师 2fu<s^9dh .`*]nN{ 20.the preceding CPA前任
注册会计师 ~I;x_0iY4 Ev7v,7`z 21.issue the audit report 出具审计报告
uPr!;'J= G}+@C] 22.expert 专家
p'%S{v@5(( ]d7A|)q 23.the board of directors 董事会
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#]qY oA7DhU5n 24.knowledge of the entity‘ s business 了解被审计单位情况
1i~q~O, /d:hW4}<}. 25.assess material misstatement risks评估重大错报风险
hxM{}}.E 4Otq3s34FT 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
L97 ~ma gt(p%~ 27.a general knowledge of —— 初步了解―――的情况
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8 30.minutes of meeting 会议纪要
"JLE n^l*oEl 31.business risks 经营风险
!uIY , a@|H6:| 32.appropriateness 适当性
K\fD'; ty"L&$bf 33.accounting estimate 会计估计
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0#8, (6 4;AQ12<[1 35.going concern assumption 持续经营假设
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37.significant audit areas 重点审计领域
'kC#GTZi fKr_u<| 38.error 错误
X`WS&!C< Qb>("j~Z 39.fraud舞弊
ED79a: YsVKdh 40.modified or additional procedures 修改或追加审计程序
XxdD)I 41Q)w=hoN 41.misappropriation of assets 侵占资产
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G7+ {O7 Al8Dw)uG{ 43.unusual pressures 异常压力
SG\ /m'F >]gB@tn[ 44.the suspected noncompliance 涉嫌存在违法行为
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2}/r>]9^- 3gVU#T[[ 47.approach the materiality level 接近重要性水平
WTl0}wi a*D<J}xe 48.an acceptably low level 可接受水平
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B]<N7NYn1 XP}5i!}}7= 50.misstatements or omissions 错报或漏报
dz/fSA M!!vr8} 51.aggregate 总计
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CPcUB4a%# L/WRVc6 53.adjust the financial statements 调整财务报表
?f'`b<o DA>nYj-s 54.perform additional audit procedures 实施追加的审计程序
aBY&]6^- nXb_\9E 55.audit risk 审计风险
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W|rAn2H 4f8XO"k7t= 57.inappropriate audit opinion 不适当的审计意见
<zvtQ^{] -@#],s7 58.material misstatement 重大的错报
;Wk3>\nT- Rc4=zimr+ 59.tolerable misstatement 可容忍错报
2h*aWBLk Bd=K40Z: 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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