=TNFAt 4V4S5V 1.audit
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xBc|rqge 8g!79q\c4 3.credibility 可信赖程度
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审计 Miw=2F I50LysM 5.agreed-upon procedures 执行商定程序
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~cW? 6.high levels of assurance 高水平保证
=,;$d*h P HOngn 7.compilation 编制
f!yl&ulKU #~/9cVm$ 8.reliability 可靠性
*9r(lmrfj h7fytO 9.relevance 相关性
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drG ElpZzGj+ 10.professional skepticism 职业谨慎
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$ 11.objectivity 客观性
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({ 13.Senior/CPA-in-charge 项目经理
HAI)+J 1G12FV>M 14.audit engagement letter 业务约定书
OAs>F" eq%cRd]u 15.recurring audit 连续审计
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CPA 更换
注册会计师 /D^ g" 5lD`qY 18.the existing CPA 现任注册
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uwI"V|g%a& Ih.)iTs~% 22.expert 专家
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m%})H"5 m?yztm~u 24.knowledge of the entity‘ s business 了解被审计单位情况
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0=E*} 25.assess material misstatement risks评估重大错报风险
Ig?9"{9p HU/4K7e` 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
9]ZfSn) b49h @G 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
:d35?[ zQ,M795@EA 29.the prior year‘s working papers 以前年度
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U_'M9g{,< Ws0)B8y,| 30.minutes of meeting 会议纪要
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31.business risks 经营风险
EX!`Zejf QA^FP8!j 32.appropriateness 适当性
$Lbamg->E G?b*e|@S 33.accounting estimate 会计估计
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4RU'9M A:y^9+Da 34.management representations 管理层声明
?8s$RYp14 W+8s> 35.going concern assumption 持续经营假设
bM?29cs 2#yDVN$ 36.audit plan 审计计划
s{7bu|0 vpT\CjXHZ 37.significant audit areas 重点审计领域
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%zY5'$v ` 38.error 错误
|N6.:K[` `5(F'o 39.fraud舞弊
]gnEo.R ~;]zEq-hG 40.modified or additional procedures 修改或追加审计程序
hg<[@Q%$o *fj]L?, 41.misappropriation of assets 侵占资产
^^!G{*F 9* 3;v;F 42.transactions without substance 虚假交易
{"$[MYi: Vh=U/{Rp1 43.unusual pressures 异常压力
UEx<;P8rP Z 1wtOL 44.the suspected noncompliance 涉嫌存在违法行为
OJA_OqVp$K `s+kYWg'Z 45.materialiy 重要性
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O<|pw 46.exceed the materiality level 超过重要性水平
W?wt$' jy>?+hm? 47.approach the materiality level 接近重要性水平
@T L|\T @x!+_z 48.an acceptably low level 可接受水平
-O1$jBQS FVL{KNW~i 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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2v@B7r4} gxUa-R 51.aggregate 总计
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Wk1 bd}[X'4d 52.subsequent events 期后事项
z>y#^f)r 2T?Y 53.adjust the financial statements 调整财务报表
Val"vUZ 2,g4yXws5 54.perform additional audit procedures 实施追加的审计程序
,g0t&jITo \ %MsG 55.audit risk 审计风险
8*#$3e 1\aTA, 56.detection risk 检查风险
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S [N9yWuc 57.inappropriate audit opinion 不适当的审计意见
I#;dS!W"' R6;#+ 1D 58.material misstatement 重大的错报
f2M*]{N :IJ<Mmb 59.tolerable misstatement 可容忍错报
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L.!jo :HY =^$\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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