2QUZBrs s V_)G=#6Dy 1.audit
审计 x d9+P d#Hl3]wT 2.attestation 鉴证
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3.credibility 可信赖程度
2;!,:bFb "t[9EbFL 4.audit of financial statements 财务报表
审计 u1@&o9 /&PRw<}>_o 5.agreed-upon procedures 执行商定程序
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+>v3&[lGv A"yiXc-N~\ 7.compilation 编制
5"5tY 2h_XfY'3pX 8.reliability 可靠性
w+,Kpb<x[0 y;'yob 9.relevance 相关性
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:UJj} @/(\YzQvp] 10.professional skepticism 职业谨慎
MM+x}g.? HUP~ 11.objectivity 客观性
PTt#Ixn, X`,=tM 12. professional competence 专业胜任能力
FabDK : o8PK,!Pl 13.Senior/CPA-in-charge 项目经理
4Lg!54P8 df85g 14.audit engagement letter 业务约定书
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TEn o#p{0y 15.recurring audit 连续审计
$oPx2sb C'Gj\ 16.the client 委托人
@ )bCh(u %S'gDCwq 17.change
CPA 更换
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D7X8yv1 d*}dM" 19.the successor CPA 后任注册
会计师 %a'Nf/9=: 4@qHS0$ 20.the preceding CPA前任
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H}ie D"T_ C>}@"eK 22.expert 专家
[Yi;k,F: u0o}rA 23.the board of directors 董事会
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?KB+2]7m6 >'/KOK" 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
6I<^wS9j_ qcmf*Yl:v 27.a general knowledge of —— 初步了解―――的情况
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?"+g6II B(eC|:w[z 29.the prior year‘s working papers 以前年度
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E"/r*C+T @ P'("qb~ 30.minutes of meeting 会议纪要
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#;+ABV X2[d15!9 32.appropriateness 适当性
o/J2BZ<_< ]ChGi[B~9 33.accounting estimate 会计估计
ji&%'h ,E._A(Z 34.management representations 管理层声明
3*v&6/K i&di}x 35.going concern assumption 持续经营假设
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EqYBT 36.audit plan 审计计划
`[(.Q I{8sLzA03S 37.significant audit areas 重点审计领域
m4m,-}KNi F7"v}K]X 38.error 错误
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us,~<e0 Qt~QJJN?oF 41.misappropriation of assets 侵占资产
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al 42.transactions without substance 虚假交易
{L#+v~d^'n &Sr7?u`k 43.unusual pressures 异常压力
ExW3LM9( A`I ;m0< 44.the suspected noncompliance 涉嫌存在违法行为
V."qxKsz >hFg,5 _l3 45.materialiy 重要性
D| gI3i |bM?Q$>~ 46.exceed the materiality level 超过重要性水平
.B? J@, ssUm1F\ 47.approach the materiality level 接近重要性水平
Ij_h #f I7-6|J@#^ 48.an acceptably low level 可接受水平
*ak"}s uJ:SN; 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
!]l!I9 bpaS(nBy 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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:dML+R#Ymh (RM;T @` 53.adjust the financial statements 调整财务报表
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ln&9WF\I 8)m 55.audit risk 审计风险
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"l7))>lL 92pl#Igt 57.inappropriate audit opinion 不适当的审计意见
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H]a@"gO bKb}VP 60.the acceptable level of detection risk 可接受的检查风险
wx*)7Y* +}-Ecr 查看《
注会考试《审计》中的128个英文单词(二) 》
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