{V8Pn2mlo {JgN^R<5<f 1.audit
审计 Kf4z*5Veqr [oj"Tn( 2.attestation 鉴证
4=Ey\Px >g&`g}xZQ 3.credibility 可信赖程度
v`&Z.9!Tz^ 'gGB-=yvbO 4.audit of financial statements 财务报表
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Nt8( Sx2j~(pOr 5.agreed-upon procedures 执行商定程序
l_c?q"X @2gMtf?< 6.high levels of assurance 高水平保证
tp<V OUa y#+o*(=fRE 7.compilation 编制
F?=u: 0pFHE> 8.reliability 可靠性
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.D.Rn/ 9.relevance 相关性
lNb\^b ZAZCvN@5 10.professional skepticism 职业谨慎
7,TWCVap 3p4?-Dd|_$ 11.objectivity 客观性
~<aB-.d u$#7W>R 12. professional competence 专业胜任能力
3U)8P6Fz e`r;`a& 13.Senior/CPA-in-charge 项目经理
9f\8oJQ Kcl$|T 14.audit engagement letter 业务约定书
&pm{7nH YW<2:1A| 15.recurring audit 连续审计
d]EvC> <Z'hZ 16.the client 委托人
iC-ABOOu{l p( *3U[1 17.change
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注册会计师 {O)&5 >U?Bka! 18.the existing CPA 现任注册
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会计师 5>)jNtZ d&`j8O 20.the preceding CPA前任
注册会计师 Tm52=+u f$ I0K!Kcu5Iu 21.issue the audit report 出具审计报告
9eiBj *a!!(cZZ 22.expert 专家
)/"7$2Aoy :N*T2mP 23.the board of directors 董事会
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*K'ej4"u 25.assess material misstatement risks评估重大错报风险
!T#y r) +o]BjgG 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
E]U0CwFtr ?(yFwR,( 27.a general knowledge of —— 初步了解―――的情况
gqRTv_ ; acQNpT 28.a more knowledge of—— 进一步了解的情况
+f!,K b6&NzUt34V 29.the prior year‘s working papers 以前年度
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D^55:\4( v&2@<I> 30.minutes of meeting 会议纪要
mwH!:f $?AA"Nz 31.business risks 经营风险
JyC&L6[]Z <0)ud)~u 32.appropriateness 适当性
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[P=[hj; 2Fg t)`{! 34.management representations 管理层声明
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Lo5@zNt%W 36.audit plan 审计计划
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2L puN=OX}C 38.error 错误
(%y c5+f! 5;8B!%b 39.fraud舞弊
<3=qLm P3tG#cJ 40.modified or additional procedures 修改或追加审计程序
_iJXp0g dyiEK)$h 41.misappropriation of assets 侵占资产
s%[GQQ-N l@rwf$- 42.transactions without substance 虚假交易
igBrmaY' !{tiTA 43.unusual pressures 异常压力
F] ?@X q%k(M[ 44.the suspected noncompliance 涉嫌存在违法行为
I9un $KWYe{# 45.materialiy 重要性
}?]yxa ~ 6$s0-{^ 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
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!Nl.Vb N1N{Ol' 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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J4v0O=" !\-4gr?`! 51.aggregate 总计
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sCtw30BL VP%i1|XZJ 54.perform additional audit procedures 实施追加的审计程序
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(tYU 55.audit risk 审计风险
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/}$T38 ]oeuIRyQ 57.inappropriate audit opinion 不适当的审计意见
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{KS a 58.material misstatement 重大的错报
}B=qH7u.K r%F(?gKXkd 59.tolerable misstatement 可容忍错报
wD6!#t k lH)em.# 60.the acceptable level of detection risk 可接受的检查风险
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a@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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