vAcxca">S "pMx( 1.audit
审计 oY<R[NYKu z,K;GZuP 2.attestation 鉴证
yFY:D2 'Da*MGu9 3.credibility 可信赖程度
G7NRpr C8W4~~1S 4.audit of financial statements 财务报表
审计 ;"w?@ELE ZwOX ,D 5.agreed-upon procedures 执行商定程序
B>UF dj]- eufGU)M 6.high levels of assurance 高水平保证
E+z"m|G W,fXHYst 7.compilation 编制
d:8c}t2X D^)?*( 8.reliability 可靠性
DIBoIWSuR P$#{a2 9.relevance 相关性
.K`EflN rsn^YC 10.professional skepticism 职业谨慎
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`?V:};Q 11.objectivity 客观性
&w%--!T _lMSW6 12. professional competence 专业胜任能力
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`e4gneQY 13.Senior/CPA-in-charge 项目经理
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*!MMl]gU? :r4o:@N' 15.recurring audit 连续审计
@@V{W)rl O)$Pvll 16.the client 委托人
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注册会计师 O9ar|8y 'YvRkWf:KC 18.the existing CPA 现任注册
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会计师 .]YTS 7 g|EqJ7 20.the preceding CPA前任
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JV$EY, 21.issue the audit report 出具审计报告
YY4q99^K K~6u5 a9s 22.expert 专家
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z\`tnz7>$ 722:2 { 24.knowledge of the entity‘ s business 了解被审计单位情况
W1_.wN$,5 <DZ$"t 25.assess material misstatement risks评估重大错报风险
TW6F9}'f& t76B0L{ 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
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~L4L|q 7 ,lcSJ^yr 28.a more knowledge of—— 进一步了解的情况
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?DC .Ta (v3om% 30.minutes of meeting 会议纪要
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$`[TIyA9! x c]#8K 32.appropriateness 适当性
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{fJCj152. /2'l=R5# 34.management representations 管理层声明
VWc)AfKe Eh*(N(` 35.going concern assumption 持续经营假设
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HR;I}J 9 hp`ZmLq/[ 37.significant audit areas 重点审计领域
l5#SOo\ wC?$P 38.error 错误
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!A=YXB @H8DGeM 40.modified or additional procedures 修改或追加审计程序
OT0IGsJ"' [HI$[:[ 41.misappropriation of assets 侵占资产
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!;;7:!)P L2=:Nac 44.the suspected noncompliance 涉嫌存在违法行为
&?$mS'P ]!j%Ad 45.materialiy 重要性
Cu!]-c{ _+.JTk 46.exceed the materiality level 超过重要性水平
3m| C8: p| ?FA@ 3 47.approach the materiality level 接近重要性水平
l0U23i "n_X4e+18P 48.an acceptably low level 可接受水平
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:Iv bjo}95 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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50.misstatements or omissions 错报或漏报
[X91nUz# \!xCmQ 51.aggregate 总计
eC94rcb}i{ <PiO %w{ 52.subsequent events 期后事项
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w2 r U(LLIyZv 54.perform additional audit procedures 实施追加的审计程序
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wUX?`6jX 57.inappropriate audit opinion 不适当的审计意见
+H28 F_# uaz!ze+ 58.material misstatement 重大的错报
|-;VnC&UY uuxVVgWp{ 59.tolerable misstatement 可容忍错报
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注会考试《审计》中的128个英文单词(二) 》
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