yYTiAvN )@Yr HS4 1.audit
审计 D#9W [6 0 g(hY: 2.attestation 鉴证
hMs}r,* ]+S.#x`# 3.credibility 可信赖程度
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审计 Uz!cVs?- WS0RvBvb 5.agreed-upon procedures 执行商定程序
cYTX)]^u dTP$7nfe 6.high levels of assurance 高水平保证
l>9ZAI\^ }FRyG% 7.compilation 编制
yyHr. C 0) lG~_q 8.reliability 可靠性
o' DXd[y tL4xHa6v] 9.relevance 相关性
4d3PF`,H` Z5{M_^ 10.professional skepticism 职业谨慎
qx/GioPU F3a"SKMW 11.objectivity 客观性
S,v9\wN. VL<)d- 12. professional competence 专业胜任能力
`}u~nu< C`x>)wm: 13.Senior/CPA-in-charge 项目经理
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cj<j*(ZZ 14.audit engagement letter 业务约定书
TM':G9n @ B3@M 15.recurring audit 连续审计
gGdZ}9 6q8qq/h) 16.the client 委托人
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CPA 更换
注册会计师 HWGlC < !/$BXUrd 18.the existing CPA 现任注册
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p<6pmW3 sM~|}|p 19.the successor CPA 后任注册
会计师 QTK{JZf s 4}}MV3X 20.the preceding CPA前任
注册会计师 hD l+ uBs[[9je( 21.issue the audit report 出具审计报告
<OW` )0UX ou-5iH? 22.expert 专家
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e$tKKcj0T G#CWl),= 25.assess material misstatement risks评估重大错报风险
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fi#o>tVyJ 2&!G@5 27.a general knowledge of —— 初步了解―――的情况
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'J<KL#og JT<Ia 29.the prior year‘s working papers 以前年度
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d }kXF*cVg 30.minutes of meeting 会议纪要
5'>(|7~%\ ?^IM2}(p 31.business risks 经营风险
)kgy L,9 9}2I'7] 32.appropriateness 适当性
*+qXXCA o *I-~k 33.accounting estimate 会计估计
WFN5&7$ W l=EIbh 34.management representations 管理层声明
7,jh44(\= (g~&$&pa 35.going concern assumption 持续经营假设
tp*AA@~ wTIOCj 36.audit plan 审计计划
iAWPE`u4 {u46m 37.significant audit areas 重点审计领域
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$o1Gxz %t%+;(M9 39.fraud舞弊
R4QXX7h! ;U}lh~e11 40.modified or additional procedures 修改或追加审计程序
|'=R`@w~0 se$GE:hC1Q 41.misappropriation of assets 侵占资产
d:=5y) tq>QZEg 42.transactions without substance 虚假交易
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`<Zp!Hl(j yZA}WTGe 44.the suspected noncompliance 涉嫌存在违法行为
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\\x``* `Nu3s<O7CF 46.exceed the materiality level 超过重要性水平
o& $Fc8bH 1c+[S]7rY 47.approach the materiality level 接近重要性水平
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9)T;.O J0lTp / 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Kv!CL9^LX7 ) <^9` 50.misstatements or omissions 错报或漏报
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#$X_,P|D 2Wq)y1R<T 52.subsequent events 期后事项
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=f{V<i~q m[Px|A5{ 54.perform additional audit procedures 实施追加的审计程序
4 K{4=uU p?=rQte([ 55.audit risk 审计风险
tX&Dum $ US0)^TKrj 56.detection risk 检查风险
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JTQ$p*2] 57.inappropriate audit opinion 不适当的审计意见
&D>e>]E|P TQ.d|{B[ 58.material misstatement 重大的错报
E,u@,= j 4vW:xK 59.tolerable misstatement 可容忍错报
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P0DvZV8 kOx2P(UAEx 查看《
注会考试《审计》中的128个英文单词(二) 》
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