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t0i. /q4<ZS# 1.audit
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2.attestation 鉴证
H|4O`I;~( 'AX/?Srd 3.credibility 可信赖程度
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审计 5MH\Gqe7 Kr!(<i 5.agreed-upon procedures 执行商定程序
C>q,c3s5 I3QK~ V*j) 6.high levels of assurance 高水平保证
5!r?U x8Rmap@L. 7.compilation 编制
6,sZo!G GJ=<~S" 8.reliability 可靠性
0/d+26lR LL+ROX^M 9.relevance 相关性
CPVR sO~:e?F 10.professional skepticism 职业谨慎
gaaW:* *y 7z'l}*FRD 11.objectivity 客观性
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K#S `MAluu+b 12. professional competence 专业胜任能力
,v$gWA!l U+t|wK 13.Senior/CPA-in-charge 项目经理
@Iz vObK =j]us?5 14.audit engagement letter 业务约定书
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2]n"7Z8(v8 ~9JU_R^%m 17.change
CPA 更换
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[vkz<sL" `#&pB0.y 19.the successor CPA 后任注册
会计师 a;J{'PHu N.OC _H& 20.the preceding CPA前任
注册会计师 1>OfJc(K m5lMh14E 21.issue the audit report 出具审计报告
rK W<kQT \TSt 22.expert 专家
+2!J 3{[J LC/9)Sh_n 23.the board of directors 董事会
/T`L;YE nj99!"_ 24.knowledge of the entity‘ s business 了解被审计单位情况
GUJ[2/V~A 2Q`@lTUv 25.assess material misstatement risks评估重大错报风险
JX,&im*BG R{.5Z/Vp6E 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
#/zPAcV: Ml)~%ZbF 27.a general knowledge of —— 初步了解―――的情况
OI"vC1.5 _IJPZ'Hr 28.a more knowledge of—— 进一步了解的情况
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\7N R qepsR/0M 30.minutes of meeting 会议纪要
^D 8YF deSrs:. 31.business risks 经营风险
3+_? /}< y*A#}b*0 32.appropriateness 适当性
}:C4T*| )NJD+yQ% 33.accounting estimate 会计估计
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[uP_F,Y/ ~TCz1UWV 35.going concern assumption 持续经营假设
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PLR[nB7K RWtD81(oC' 37.significant audit areas 重点审计领域
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= M^4T?{T '" LrGvkZ 39.fraud舞弊
pASNiH698 J<Di2b+ 40.modified or additional procedures 修改或追加审计程序
`9rwu:3i "M5P-l$p} 41.misappropriation of assets 侵占资产
!qPVC\l 7UvfXzDNC 42.transactions without substance 虚假交易
y&Sl#IQ L ez_qG=J . 43.unusual pressures 异常压力
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b=v z/u;afB9q 45.materialiy 重要性
,-^Grmr4M 8<ZxE(v 46.exceed the materiality level 超过重要性水平
An cmSi rLO1Sv 47.approach the materiality level 接近重要性水平
xWlj.Tjt} :5hKE(3Q 48.an acceptably low level 可接受水平
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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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x1y#Q 50.misstatements or omissions 错报或漏报
4hdxqI!y2 j+AAhn 51.aggregate 总计
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KB49~7XjQ@ ogQY"c8 53.adjust the financial statements 调整财务报表
]TQ2PVN2 (@*[^@ipV 54.perform additional audit procedures 实施追加的审计程序
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P F#+G;q; Q!8AFLff4 56.detection risk 检查风险
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Tl-N 57.inappropriate audit opinion 不适当的审计意见
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PjZsMHW% JVbR5"+. 59.tolerable misstatement 可容忍错报
m UY+v>F Qa@b-v'by 60.the acceptable level of detection risk 可接受的检查风险
>+y[HTf- p>Dv&fX 查看《
注会考试《审计》中的128个英文单词(二) 》
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