#V]8FW _b-g^#L% 1.audit
审计 r2'K'?T3 U!c+i#:t 2.attestation 鉴证
LAlX|b MaY_*[ 3.credibility 可信赖程度
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审计 w+*rbJ $ ~%Y}Xt* 5.agreed-upon procedures 执行商定程序
C R?}* >]gB@tn[ 6.high levels of assurance 高水平保证
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%r.C9 8.reliability 可靠性
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p=> +3 SC4jKm2 10.professional skepticism 职业谨慎
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vf<Dqy <M. 2YWO'PL 12. professional competence 专业胜任能力
kv2o.q m,q)lbRl 13.Senior/CPA-in-charge 项目经理
,P`G IGvkA ts@$* 14.audit engagement letter 业务约定书
%@)q=*=y h>[ qXz 15.recurring audit 连续审计
Et-|[ eL "a'I^B/ 16.the client 委托人
SC2LY Vraz}JV 17.change
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注册会计师 Ps\4k#aOv Nv;'Ys P 18.the existing CPA 现任注册
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1EQ:@1 P{`fav 19.the successor CPA 后任注册
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注册会计师 t5K#nRd Z: H\<0{#F 21.issue the audit report 出具审计报告
Ph.RWy") 4h--x~ @ 22.expert 专家
md18q:AG) O_th/hl 23.the board of directors 董事会
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|r;>2b/ x '" &*7)+g* 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
'w72i/ :]Om4Q\-# 27.a general knowledge of —— 初步了解―――的情况
gYGoJH1 UCj+V@{ 28.a more knowledge of—— 进一步了解的情况
RN@)nc_ udr|6EjD. 29.the prior year‘s working papers 以前年度
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rZ-< Ryg ~.U\Y 30.minutes of meeting 会议纪要
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yTkZ`M28 31.business risks 经营风险
Bt$,=k ]K>bSK^TX 32.appropriateness 适当性
Bv3B|D&+ BSd.7W;cS= 33.accounting estimate 会计估计
$kmY[FWu? "o u{bKe 34.management representations 管理层声明
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a+k3wzJ 35.going concern assumption 持续经营假设
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rGXC ..'"kX:5 36.audit plan 审计计划
Zj ^e8u=T xmC5uT6L3M 37.significant audit areas 重点审计领域
7MJ\*+T|03 KY%qzq,n 38.error 错误
LqJV f61vE 39.fraud舞弊
Qu8=zI>t ,`a8@ 40.modified or additional procedures 修改或追加审计程序
e F}KOOfC DXO'MZon3 41.misappropriation of assets 侵占资产
>zfx2wh\a N;!!*3a9= 42.transactions without substance 虚假交易
i7 YUyU u`(yT<>H 43.unusual pressures 异常压力
FoZI0p?L)9 J[S!<\_! 44.the suspected noncompliance 涉嫌存在违法行为
z}$.A9yn I*cb\eU8Y 45.materialiy 重要性
&><b/,] TEj"G7]1$A 46.exceed the materiality level 超过重要性水平
v6L]3O1 >nvK{6xR: 47.approach the materiality level 接近重要性水平
eIlovq/X r_tt~|s,> 48.an acceptably low level 可接受水平
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0q=Z], 50.misstatements or omissions 错报或漏报
wr,+9uK 3tkCmB 51.aggregate 总计
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4N7|LxNNl_ TA:#K 54.perform additional audit procedures 实施追加的审计程序
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'`W6U]7> c_.Fe'E 56.detection risk 检查风险
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Q~' \oWz M&9urOa` 58.material misstatement 重大的错报
01RW|rN eC6wrpZO 59.tolerable misstatement 可容忍错报
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[MH[ 2<w vO 9 60.the acceptable level of detection risk 可接受的检查风险
AqaMi 3QdCu<eBZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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