/p~gm\5Z rQU;?[y 1.audit
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HA| YLj?|g |VIBSty2d 3.credibility 可信赖程度
R ~#\gMs Ef69]{E 4.audit of financial statements 财务报表
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Rh iiQ {A{=RPL 6.high levels of assurance 高水平保证
^b'[81% }{s<!b 7.compilation 编制
0e&Vvl4DK H'GyWG|Wx 8.reliability 可靠性
]w({5i dF"Sz4DY# 9.relevance 相关性
W,:*` F]xo * 10.professional skepticism 职业谨慎
,u/GA<'#M El,p}Bi. 11.objectivity 客观性
+v/_R{ M '~2;WF0h 12. professional competence 专业胜任能力
:Fm)<VN" Iq MXd K| 13.Senior/CPA-in-charge 项目经理
Ji gc@@B. -W2 !_ 14.audit engagement letter 业务约定书
R["_Mff )=#QTiJ 15.recurring audit 连续审计
5P [b/.n J"# o #~ 16.the client 委托人
4 QD.'+L __OD^?qa 17.change
CPA 更换
注册会计师 !q mnMY$ 5\lOZYHX 18.the existing CPA 现任注册
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Mz_*`lRN ZBi|BD 19.the successor CPA 后任注册
会计师 VU 9w2/cM X0O@, 20.the preceding CPA前任
注册会计师 ewN!7 '7 SFa]tH 21.issue the audit report 出具审计报告
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?*){%eE EA8K*>'pv 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
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0j@gC0xu)| FMhSHa/B 27.a general knowledge of —— 初步了解―――的情况
gmd-$%" ;rC)*=4# 28.a more knowledge of—— 进一步了解的情况
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!*5vXN 29.the prior year‘s working papers 以前年度
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2|8e7q: +* *z&m=G\ 30.minutes of meeting 会议纪要
D-JG0.@ ~H`~&? 31.business risks 经营风险
))JbROBU, b\&|030+ 32.appropriateness 适当性
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{]ie|>'=C U 51C /A 34.management representations 管理层声明
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WR 8&+m5xS 35.going concern assumption 持续经营假设
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apFY//(yu `IN/1=]5 39.fraud舞弊
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e!BablG[ t{A/Lq9AM 41.misappropriation of assets 侵占资产
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;]/>n:[E A|Z'\D0 43.unusual pressures 异常压力
?2LRMh")$ n_ORD@$] 44.the suspected noncompliance 涉嫌存在违法行为
dB`3"aSN7 5BWO7F0v" 45.materialiy 重要性
{[Sd[P `GGACH3# s 46.exceed the materiality level 超过重要性水平
[3&Y* W mV\QZfoF 47.approach the materiality level 接近重要性水平
>U?U;i 0C3s 48.an acceptably low level 可接受水平
^dc~hD X}UR\8g 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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? dD<KCbP, iobL6SUZ 51.aggregate 总计
AL(YQ)-Cg !+Ia#( 52.subsequent events 期后事项
UBN^dbP* /d<"{\o 53.adjust the financial statements 调整财务报表
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\(m_3 H b ] W^_ 55.audit risk 审计风险
">?ocJ\9 vO2I"Y*\ 56.detection risk 检查风险
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;a]Lxx;- }M9R5!=q 59.tolerable misstatement 可容忍错报
!`S`%\" GoVB1) 60.the acceptable level of detection risk 可接受的检查风险
ve#*qz Y w>RBth^p 查看《
注会考试《审计》中的128个英文单词(二) 》
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