bT,]=h"0 Ra&HzK? 1.audit
审计 ;XSV}eLu `]_#_ 2.attestation 鉴证
H5S>|"`e`e h35x'`g7+r 3.credibility 可信赖程度
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审计 F4M<5Yi ` fu( 5.agreed-upon procedures 执行商定程序
8GN0487H QB'-`GwL 6.high levels of assurance 高水平保证
-i:Zi}f P7&a~N$T6W 7.compilation 编制
~4.Tq{ I{;s.2 8.reliability 可靠性
&7,Kv0j} 320Wm)u>: 9.relevance 相关性
]BP"$rs xv]P-q0 10.professional skepticism 职业谨慎
iSUn}%YFz! _=3H!b = 11.objectivity 客观性
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,u-i9`B 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
-d[9mS 8RVNRV@g% 14.audit engagement letter 业务约定书
Vx;f/CH3! QY8I_VF 15.recurring audit 连续审计
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1t+]r:{ @C0{m7q 17.change
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注册会计师 HB\<nK UtIwrR[ 18.the existing CPA 现任注册
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Nj1vB;4Nx |fYNkD8z1 19.the successor CPA 后任注册
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>(ku* eG72=l)Mz 20.the preceding CPA前任
注册会计师 yd]W',c "pa5+N&2- 21.issue the audit report 出具审计报告
#*BcO-N GC?\GV 22.expert 专家
j/TsHJ= YT+fOndjaF 23.the board of directors 董事会
gG1%.q w}zl=w{G 24.knowledge of the entity‘ s business 了解被审计单位情况
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?;On5 0t*JP 25.assess material misstatement risks评估重大错报风险
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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
n,hHh=.Fu %a<N[H3NV@ 27.a general knowledge of —— 初步了解―――的情况
*>n<7T0 3;Kv9i<~LE 28.a more knowledge of—— 进一步了解的情况
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[?r`8K2!, $xNM^O 30.minutes of meeting 会议纪要
1"RO)& PaP47>( 31.business risks 经营风险
~=aD*v<3d |k$[+53A 32.appropriateness 适当性
!R-M:| 3kx/Q# 33.accounting estimate 会计估计
Qv(}*iq] 4.$<o/M 34.management representations 管理层声明
hC4##pAa vQ2kL`@ 35.going concern assumption 持续经营假设
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wo5"f}vd# dX-{75o5P 37.significant audit areas 重点审计领域
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8#f& >KH.~Jfy 38.error 错误
L(XGD SL zL/5s 39.fraud舞弊
R(@B4M2 >0~|iRySi 40.modified or additional procedures 修改或追加审计程序
JaoRkl?F NVU @m+m~ 41.misappropriation of assets 侵占资产
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2Vas`/~u~ k(+EY% 43.unusual pressures 异常压力
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Y*/:IYr` ``kiAKMy 47.approach the materiality level 接近重要性水平
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`% k9@k. |b7v(Hx 50.misstatements or omissions 错报或漏报
|Wd]:ijJ :0|]cHm 51.aggregate 总计
Tqz{{]%j~$ :akEl7/& 52.subsequent events 期后事项
9\ZlRYnc= ^2%_AP0= 53.adjust the financial statements 调整财务报表
(JHzwI8+ 92!1I$zi 54.perform additional audit procedures 实施追加的审计程序
_+[;NBz 0O<g)%Vz> 55.audit risk 审计风险
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rCU f,) T;K@3]FbX 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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60.the acceptable level of detection risk 可接受的检查风险
Bd jo3eX 7s@%LS 查看《
注会考试《审计》中的128个英文单词(二) 》
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