j H.Ju|nO K+@eH#Cv,( 1.audit
审计 r ctSS:1 u2-@?yt 2.attestation 鉴证
leES YSY: wL-ydMIx 3.credibility 可信赖程度
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审计 -M:hlwha J(EaE2 5.agreed-upon procedures 执行商定程序
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?wLdW1&PpX _D>as\dP 7.compilation 编制
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xdL/0 N3 lbB.*oQ 9.relevance 相关性
T1(j l) (~ ]g,*+ 10.professional skepticism 职业谨慎
%[Zqr;~l V/3 {^Fcr 11.objectivity 客观性
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rmPne8D=c( i!Dh&XT 13.Senior/CPA-in-charge 项目经理
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:vYtMp 14.audit engagement letter 业务约定书
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IpPL8a [;?"R-V"z 15.recurring audit 连续审计
msc 1^2 \6SMn6a4 16.the client 委托人
,pyQP^u- b8N[."~: 17.change
CPA 更换
注册会计师 (!ZQ <H5n>3#pH 18.the existing CPA 现任注册
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G Sz @rDGY y Y>-MoF/t 19.the successor CPA 后任注册
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注册会计师 Yzj%{fkh ;RWW+x8IB 21.issue the audit report 出具审计报告
/~i.\^HX jDlA<1 22.expert 专家
p!+L JsmbW|t^ 23.the board of directors 董事会
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|H ^w>mk F+ffl^BQ 25.assess material misstatement risks评估重大错报风险
ta&Q4v&- 9?uqQ 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
|Du,UY/ Mjb 1 27.a general knowledge of —— 初步了解―――的情况
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:Po%Z%{ 28.a more knowledge of—— 进一步了解的情况
5ZnSA9? B/jrYT$;m 29.the prior year‘s working papers 以前年度
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W>l 30.minutes of meeting 会议纪要
;"1/#CY773 zzX<?6MS 31.business risks 经营风险
g-."sniP$g /@&(P#h 32.appropriateness 适当性
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<O ;&qT*b oG!6}5 34.management representations 管理层声明
'.pgXsC:=? j7f5|^/x3 35.going concern assumption 持续经营假设
$zdd=.!KiK GF&_~48GD 36.audit plan 审计计划
1{^CfamF y'^F,WTM 37.significant audit areas 重点审计领域
9*' &5F= ;:P7}v fz! 38.error 错误
R0{Qy*YQ` zei6S 39.fraud舞弊
^Sw2xT$p{j veV_be{i 40.modified or additional procedures 修改或追加审计程序
^[#=L4 k!&:(] 41.misappropriation of assets 侵占资产
jDkm:X}: JRq3>P 42.transactions without substance 虚假交易
yx2z%E DE%fF,Hk3 43.unusual pressures 异常压力
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E30Ln_^o NddO*`8+) 45.materialiy 重要性
rS4%$p" [,rn3C A 46.exceed the materiality level 超过重要性水平
6(Vhtr2(* =5?.'XMk 47.approach the materiality level 接近重要性水平
44~hw: ;,k=<] 48.an acceptably low level 可接受水平
dq(E&`SzK ?pqU3-knH 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Ps3~{zH` ytiyF2Kp 50.misstatements or omissions 错报或漏报
4@h;5 "TNVD"RLY 51.aggregate 总计
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b1xpz1 T cJ$[ 54.perform additional audit procedures 实施追加的审计程序
^&Q<tN7 &<Zdyf?[Ou 55.audit risk 审计风险
)S*1C@ s1bU 56.detection risk 检查风险
<bP#H doR4nRl9 57.inappropriate audit opinion 不适当的审计意见
CW p#^1F /P:EWUf' 58.material misstatement 重大的错报
:RiF3h( F?BS717qS% 59.tolerable misstatement 可容忍错报
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`U. 查看《
注会考试《审计》中的128个英文单词(二) 》
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