s|=lKa]d!" :gVUk\) 1.audit
审计 K d&/9<{> E }L Hp 2.attestation 鉴证
Q+:y M5dYcCDE 3.credibility 可信赖程度
uYh!04u V;M_Y$`Lh 4.audit of financial statements 财务报表
审计 A;oHji#* =rjU=3!&( 5.agreed-upon procedures 执行商定程序
VD;*UkapZx ^_2c\mw_I 6.high levels of assurance 高水平保证
@!8aZB3odt rB>ge]$. 7.compilation 编制
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MmF&jd-= PL/g| ; 9.relevance 相关性
[Vd$FDki )U/jD 10.professional skepticism 职业谨慎
a<cwrDZ ;%tFi 11.objectivity 客观性
Aoe\\'O|V G|6qL 12. professional competence 专业胜任能力
7^L VkQ@c;C 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
9YzV48su# ejN/U{)jK' 15.recurring audit 连续审计
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h-#,O9B 16.the client 委托人
,9&cIUH w~lH2U'k} 17.change
CPA 更换
注册会计师 n`Q@<op O1c%XwMn^ 18.the existing CPA 现任注册
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DAn2Pqf .9~j%]q 19.the successor CPA 后任注册
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4fLRl-) !~#zd]0x; 22.expert 专家
vsGKCrLwh L2H 23.the board of directors 董事会
Z.VKG1e} A3]A5s6 24.knowledge of the entity‘ s business 了解被审计单位情况
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MB% 25.assess material misstatement risks评估重大错报风险
O(^h_ Yy *=@qu>g 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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Z?)g'n ?=1eHnP!R 28.a more knowledge of—— 进一步了解的情况
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$/wm k7T *,\v|]fc 30.minutes of meeting 会议纪要
I&-r^6Yx 2B_|"J 31.business risks 经营风险
">}6i9o -^_2{i 32.appropriateness 适当性
v,w af`)J YR?Y:?( 33.accounting estimate 会计估计
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@KQ>DBWQM U1 _"D+XB 35.going concern assumption 持续经营假设
sT^R0Q'> u/=hueR<^ 36.audit plan 审计计划
H/o_? qK 'f( CN3.! 37.significant audit areas 重点审计领域
kL8rqv^ Am,{Fj 38.error 错误
.S//T/3O]Q 4*X Nk;Dx 39.fraud舞弊
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?+zFa2J {4g'; 41.misappropriation of assets 侵占资产
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\F|)w|v {H)7K.hQN 43.unusual pressures 异常压力
r#zcl)rbU -06G.;W\^ 44.the suspected noncompliance 涉嫌存在违法行为
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w)7y{ya$ ;@Zuet 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
gX"-3w B_[efM<R$ 48.an acceptably low level 可接受水平
k8?._1t m7^f%<l 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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D?/ia ;"M6}5dQ4 50.misstatements or omissions 错报或漏报
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+jhzE% 0/v]YK. 52.subsequent events 期后事项
3dN`Q:1R9 t=B1yvE" 53.adjust the financial statements 调整财务报表
|R.yuSL)( e]VW\6J& 54.perform additional audit procedures 实施追加的审计程序
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'vNju1sfk Krae^z9R 56.detection risk 检查风险
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{&+M.Xn .2&L. 58.material misstatement 重大的错报
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Sd1_= xf&[QG+Ef 59.tolerable misstatement 可容忍错报
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/0}Z>iK !=eNr<:V. 查看《
注会考试《审计》中的128个英文单词(二) 》
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