z$d<ep{6 Ndb7>"W 1.audit
审计 Ac*J;fI E^c*x^ 2.attestation 鉴证
9;\mq'v% Rrl 3.credibility 可信赖程度
\G)F* ":s_O. 4.audit of financial statements 财务报表
审计 `$6~QLUf Z^'\()3t 5.agreed-upon procedures 执行商定程序
7Nk|9t u^JsKG+,: 6.high levels of assurance 高水平保证
rev*G: 4$ihnb`DQN 7.compilation 编制
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wsH _pF 1kUlQ*[<| 9.relevance 相关性
`]@=Hx( mW{> 10.professional skepticism 职业谨慎
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7OG:G z+)x [Y@>,B!V 12. professional competence 专业胜任能力
1 JIU5u) 9^8OIv?m8 13.Senior/CPA-in-charge 项目经理
rcMf1\ 5E~^-wX 14.audit engagement letter 业务约定书
G-RDQ -MTYtw( 15.recurring audit 连续审计
%OO}0OW -y+>^45 16.the client 委托人
}bjZeh. {G:y?q'z 17.change
CPA 更换
注册会计师 YS9RfK/ ,94<j," 18.the existing CPA 现任注册
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注册会计师 ^QRg9s,T< }6c>BU}DF 21.issue the audit report 出具审计报告
~-BF7f6C // o.+?S 22.expert 专家
hJ'H@L7 kW g.-$pp 23.the board of directors 董事会
?0VR2Yb${b ~.m<`~u 24.knowledge of the entity‘ s business 了解被审计单位情况
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w/QO9 25.assess material misstatement risks评估重大错报风险
0Z9DewwP =^nb+}Nz( 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_8VP'S= }~XWtWbd- 27.a general knowledge of —— 初步了解―――的情况
z*eBjHbF zN4OrG0 28.a more knowledge of—— 进一步了解的情况
Nz,yd%ua pIJXP$v3 29.the prior year‘s working papers 以前年度
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Dh;N k&]nF,f 30.minutes of meeting 会议纪要
_>;Wz7 _/s"VYFZ 31.business risks 经营风险
B[t^u\Fk !+T1kMP+l 32.appropriateness 适当性
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$@W~).! 35.going concern assumption 持续经营假设
-Aj)<KNx[ V2YK T,5 36.audit plan 审计计划
|cPHl+$nh. Ej(Jj\ 37.significant audit areas 重点审计领域
+&Ld`d!n d8j1L/e 38.error 错误
m~ tvuz I "s*-dZO 39.fraud舞弊
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Jg6Lr~!i 1j<(?MT- 41.misappropriation of assets 侵占资产
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gV_/t+jI mP(3[a_Q 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
(B7G'h.? 0J)s2&H 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
Lpchla$ IP~!E_e}\ 52.subsequent events 期后事项
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N+-Tp&:wY INZVe(z 55.audit risk 审计风险
Q M,!-~t ~}/Dl#9R! 56.detection risk 检查风险
S)rZE*~2 h`fVQN.3 57.inappropriate audit opinion 不适当的审计意见
+jN}d=N- |m19fg3u 58.material misstatement 重大的错报
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}kbSbRH43 D7ex{SVA) 60.the acceptable level of detection risk 可接受的检查风险
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;& >PFmq o9?@jjqH 查看《
注会考试《审计》中的128个英文单词(二) 》
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