UUKP" `!:q;i]} 1.audit
审计 3nZ9m AsS$C&^ 2.attestation 鉴证
mME4 l iI@jZVk 3.credibility 可信赖程度
-!;l~#K= /yz=Cj oz 4.audit of financial statements 财务报表
审计 8[CB>-9 n,HE0Zn]Y_ 5.agreed-upon procedures 执行商定程序
5ercD /&& 2u7* 6.high levels of assurance 高水平保证
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Q-Ux<# &Cim!I 8.reliability 可靠性
93+"D` $WYbm}j 9.relevance 相关性
fJ\sguZ R+q"_90_ 10.professional skepticism 职业谨慎
oRKEJNps v%k9M{ 11.objectivity 客观性
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I1X/Lj= =1I#f 13.Senior/CPA-in-charge 项目经理
i&njqK!wS Y={&5Mir 14.audit engagement letter 业务约定书
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$@d9<83= 4Wy<?O2 16.the client 委托人
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CPA 更换
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会计师 Q'+MFld BQcE9~H 20.the preceding CPA前任
注册会计师 {GvTfZfp |9"p|6G?B 21.issue the audit report 出具审计报告
Zh5RwQNE~ fP3_d 22.expert 专家
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+lQ i{!T&8 24.knowledge of the entity‘ s business 了解被审计单位情况
`28};B> )!g{Sbl 25.assess material misstatement risks评估重大错报风险
KZ!3j_pKy =X?\MVWB 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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_Ja +(xeT+J 27.a general knowledge of —— 初步了解―――的情况
1h*)@ 2([2Pb3<" 28.a more knowledge of—— 进一步了解的情况
r1ws1 rr= !R*-R.% 29.the prior year‘s working papers 以前年度
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Ggh.dZI4 \MxoZ 30.minutes of meeting 会议纪要
QDpEb=|S Oz|K8p 31.business risks 经营风险
k OvDl!^ iX'rU@C 32.appropriateness 适当性
Z5c~^jL$- awvDe 33.accounting estimate 会计估计
:Rs^0F8)c Ca%g_B0t 34.management representations 管理层声明
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fzjU<?} R*|LI 36.audit plan 审计计划
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SuZ&vqS Cf B.ZT 41.misappropriation of assets 侵占资产
0&ByEN99 R<i38/ ~G 42.transactions without substance 虚假交易
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E;21?`x5 X(jVRr_m9 44.the suspected noncompliance 涉嫌存在违法行为
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'j: H:p Z-v* 45.materialiy 重要性
2,aPr:] y~IuP c 46.exceed the materiality level 超过重要性水平
!_2n z} '! eCl 47.approach the materiality level 接近重要性水平
v(OBXa9 K78rg/` 48.an acceptably low level 可接受水平
[ofqGwpDG #_mi `7!B# 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
nA?Hxos m]*Bx%-1c 50.misstatements or omissions 错报或漏报
$D31Q[p=+ T0)"1D<l 51.aggregate 总计
qyHZ M}/ eMRar<)+#* 52.subsequent events 期后事项
>;z<j$;F< fF*`'i=! 53.adjust the financial statements 调整财务报表
LQnkcV IlX$YOf4 54.perform additional audit procedures 实施追加的审计程序
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W#<1LE 55.audit risk 审计风险
"U.^lkN &D%(~|' 56.detection risk 检查风险
V|)>{Xdn ]d[ge6 57.inappropriate audit opinion 不适当的审计意见
fjnT e `>DP,D)w( 58.material misstatement 重大的错报
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E&Qi@Ty 59.tolerable misstatement 可容忍错报
>=iy2~Fz , !L5jj#0 60.the acceptable level of detection risk 可接受的检查风险
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+[ I8OD$`~*U6 查看《
注会考试《审计》中的128个英文单词(二) 》
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