rs_h}+6"s `2e_ L 1.audit
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u2Ny&6w 2.attestation 鉴证
}*Zo6{B- Wc\+x1 :8 3.credibility 可信赖程度
}I'^./za Qsji0ikG 4.audit of financial statements 财务报表
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JCsK| 5.agreed-upon procedures 执行商定程序
2LZS|fB9o S (tEwXy 6.high levels of assurance 高水平保证
=x#&\ui `M0YAiG 7.compilation 编制
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u>}zm_ HzEGq,. 9.relevance 相关性
3.FR C ONfyYM? 10.professional skepticism 职业谨慎
4m\([EO QoseS/ 11.objectivity 客观性
I=5dYq4 l ib; yu_ 12. professional competence 专业胜任能力
3a^)u-9,x r&Qt_ 13.Senior/CPA-in-charge 项目经理
j.B>v\b_3 2rmNdvvrk 14.audit engagement letter 业务约定书
BUDGyl/= !t%Q{`p 15.recurring audit 连续审计
.R\p[rv& qy&\Xgn;GA 16.the client 委托人
W0|_]"K- Y$+QNi 17.change
CPA 更换
注册会计师 eo ?Oir) BjvdnbJg 18.the existing CPA 现任注册
会计师
om>VQ3 9t0Cj/w} 19.the successor CPA 后任注册
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:$2Yg[Zc3 dE GX3 - 20.the preceding CPA前任
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&MST?i 21.issue the audit report 出具审计报告
l1DI*0@ V]m^7^m3 22.expert 专家
yf?W^{^| 1w17L]4 23.the board of directors 董事会
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]$fQ' C#h76fpH 25.assess material misstatement risks评估重大错报风险
W} Zb~[, =Sa~\k+ 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
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0mVuD\#=! 1\IZcJ { 28.a more knowledge of—— 进一步了解的情况
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qh H+m 7JS#a=D# 30.minutes of meeting 会议纪要
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WAv@F[ 31.business risks 经营风险
qsTq*G i(P>Y2s 32.appropriateness 适当性
v4D!7t&v" U&X. 33.accounting estimate 会计估计
0R*}QXph K#@K"N= 34.management representations 管理层声明
jzQ I>u m|mG;8}pI 35.going concern assumption 持续经营假设
WkP|4&-< xY+A]Up|w 36.audit plan 审计计划
4rm87/u*0 M&OsRrq 37.significant audit areas 重点审计领域
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HwM/}-t g4Bg6<; 39.fraud舞弊
X tR`? E}t-N 40.modified or additional procedures 修改或追加审计程序
ah>Dqb* gsi<S6DQ8 41.misappropriation of assets 侵占资产
Fos1WH?\ z30= ay1 42.transactions without substance 虚假交易
jWhD5k@v Q6xgLx[ 43.unusual pressures 异常压力
aC4m{F[ q4 $sc_0i 44.the suspected noncompliance 涉嫌存在违法行为
I'P!,Y/> ]Px:d+wX: 45.materialiy 重要性
ypxC1E Sw[=S '(l 46.exceed the materiality level 超过重要性水平
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nMeS CX 47.approach the materiality level 接近重要性水平
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?Xy R+C+$?4NG 50.misstatements or omissions 错报或漏报
3EO#EYAHiM 7~:>WMv9 51.aggregate 总计
E#m76]vkCU f7K8m| 52.subsequent events 期后事项
cz$c)It @i;L Za 53.adjust the financial statements 调整财务报表
Fv<]mu O$YJku 54.perform additional audit procedures 实施追加的审计程序
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zp}yiE!bl J*/$ywI 57.inappropriate audit opinion 不适当的审计意见
<ihhV e l@(t^68OD 58.material misstatement 重大的错报
1i ?gvzrq 1V#B]x: 59.tolerable misstatement 可容忍错报
Uzy;#q ^a: Saq-} 60.the acceptable level of detection risk 可接受的检查风险
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+*WUH513 查看《
注会考试《审计》中的128个英文单词(二) 》
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