+uR|0Jo8X `x;8,7W;B 1.audit
审计 g=eYl_P6 Izrf42 >k 2.attestation 鉴证
e&&;"^@- W}+f}/&l 3.credibility 可信赖程度
x;H#-^LxW= |||uTfrJ 4.audit of financial statements 财务报表
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>FtW~J"X ;K[ G]8 6.high levels of assurance 高水平保证
KM$5ZbCF: ZLA&<]Ad"$ 7.compilation 编制
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CbK&.a /m,0H)w1 10.professional skepticism 职业谨慎
!\{&^,y k;V4%O 11.objectivity 客观性
'&L ;y 6T%5vg_};' 12. professional competence 专业胜任能力
nJ/ wtw 2N]u!S ;d 13.Senior/CPA-in-charge 项目经理
3#>;h =~r?(u6d 14.audit engagement letter 业务约定书
wv,,#P "cerg?ix 15.recurring audit 连续审计
4}{S8fGk% \=+s3p5N 16.the client 委托人
33d86H%; G?-27Jk8 17.change
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会计师 '"}|'J # k+Ggw 20.the preceding CPA前任
注册会计师 ld1t1'I' .%+`e 21.issue the audit report 出具审计报告
oF/5mh__(K NLDmZra 22.expert 专家
p},6W,f 7>-y,?& 23.the board of directors 董事会
2,Y8ML< G'XlsyaWrb 24.knowledge of the entity‘ s business 了解被审计单位情况
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]UnZc %hU8ycI*h 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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8VvoPlo fys@%PZq 28.a more knowledge of—— 进一步了解的情况
owe362q AqVTHyCu 29.the prior year‘s working papers 以前年度
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x8p#WB E0=-6j 30.minutes of meeting 会议纪要
puS'9Lpp HzB&+c?Z 31.business risks 经营风险
<FH3ePz ]?,47,[< 32.appropriateness 适当性
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)4$6 CAY^ `K! 33.accounting estimate 会计估计
&0TOJ:RP k]x64hgm 34.management representations 管理层声明
!B?/6XRUx \s;]Tg 35.going concern assumption 持续经营假设
c=H(*# [ (tgoh/ 36.audit plan 审计计划
P,!W\N%3 wP1dPl_j:0 37.significant audit areas 重点审计领域
TQK>w'L GFvZdP`s4 38.error 错误
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n6WSTh ,*0>CBJvv 40.modified or additional procedures 修改或追加审计程序
-;T>4B= ltt%X].[ 41.misappropriation of assets 侵占资产
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[7]p\'j p<'mc|hGq 43.unusual pressures 异常压力
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po"M$4`9 =(*Eh=Pw 45.materialiy 重要性
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@okC":Fw, 46.exceed the materiality level 超过重要性水平
E?z 3&C Y,WcHE 47.approach the materiality level 接近重要性水平
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.EH^1.|v H1|X0a(j 50.misstatements or omissions 错报或漏报
8nES=<rz yqlkf$? 51.aggregate 总计
9{ i6g+ dz5bW> 52.subsequent events 期后事项
>?M:oUVDU i1vBg}WHN 53.adjust the financial statements 调整财务报表
S=[K/Kf- 3w{4G<I 54.perform additional audit procedures 实施追加的审计程序
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|kV,B_qz ..<(HH2 56.detection risk 检查风险
O:r<es1 \I#lLP 57.inappropriate audit opinion 不适当的审计意见
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a<siA{ xi;SKv;p 58.material misstatement 重大的错报
#zrD i 2|EHNy! 59.tolerable misstatement 可容忍错报
~u%9@}Oo> QEUg=*3W= 60.the acceptable level of detection risk 可接受的检查风险
GOH@|2N E3,Z(dpX! 查看《
注会考试《审计》中的128个英文单词(二) 》
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