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审计 ,!_ q+2yp&zF 2.attestation 鉴证
*u.6,jw |eL&hwqzG 3.credibility 可信赖程度
`C"Slz:: Bmuf[-}QW 4.audit of financial statements 财务报表
审计 s mub> V [o8a(oC 5.agreed-upon procedures 执行商定程序
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tdg.vYMDPC R_J=x 7.compilation 编制
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wAU 8.reliability 可靠性
.CFaBwj 4S|! iOY 9.relevance 相关性
Im%|9g;P 8[5%l7's 10.professional skepticism 职业谨慎
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*>%34m93 11.objectivity 客观性
=BJ/ZM TuY{c%qQ: 12. professional competence 专业胜任能力
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; iQ@wOL] 2{c ;ELq 16.the client 委托人
#EtS9D'd+ `Yp\.K z 17.change
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注册会计师 g6EdCG.V d$)'?Sf]h 18.the existing CPA 现任注册
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!3Fj`Oh 6u/3"A]' 19.the successor CPA 后任注册
会计师 EAo7(d@ wqBGJ 20.the preceding CPA前任
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f]"][!e!, 22.expert 专家
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k6rX/ocu 23.the board of directors 董事会
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udB:ys L5%~H?K( 25.assess material misstatement risks评估重大错报风险
[,Ts;Hy6Q R0+v5E 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
h*)spwF- g.f!Uc{ 27.a general knowledge of —— 初步了解―――的情况
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3?Y%|ZVM kM]:~b2 29.the prior year‘s working papers 以前年度
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oV 30.minutes of meeting 会议纪要
isHa4 D0 mB;W9[ 31.business risks 经营风险
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{ xXH%7%W'f 32.appropriateness 适当性
% Z&[wU~ f[ GH 33.accounting estimate 会计估计
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34.management representations 管理层声明
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` 35.going concern assumption 持续经营假设
1Y@6oT ih2H~c>O 36.audit plan 审计计划
U/,`xA;v> +OK.[ji? 37.significant audit areas 重点审计领域
h0Acpd2 >!A&@1[M 38.error 错误
/7|u2!#Ui 8gJ"7,}-' 39.fraud舞弊
JO5~Vj_" gd.P%KC!g 40.modified or additional procedures 修改或追加审计程序
/YHBhoat 65N;PH59D 41.misappropriation of assets 侵占资产
x ' 3<F ^SxB b,\ 42.transactions without substance 虚假交易
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Ia)wlA02S r$;DA<<|<c 44.the suspected noncompliance 涉嫌存在违法行为
1mL--m'r $J[h(>-X 45.materialiy 重要性
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({Fus@/ 9/D+6hJ]: 47.approach the materiality level 接近重要性水平
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eL^,-3JA(] Qz{:m 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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V;=SncUb [[JwHM8H& 51.aggregate 总计
8_U*_I7( %,a.431gi 52.subsequent events 期后事项
T9{94Ra VyCBJK 53.adjust the financial statements 调整财务报表
~yt+xWV $]\N/}1v 54.perform additional audit procedures 实施追加的审计程序
{\`#,[ |=l;UqB 55.audit risk 审计风险
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("~[3 Hh$D:ZO 56.detection risk 检查风险
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+H/^RvUjF 3?Bq(( 58.material misstatement 重大的错报
-[`,MZf U;;vNzcn 59.tolerable misstatement 可容忍错报
$>OWGueq64 +?*,J=/ 60.the acceptable level of detection risk 可接受的检查风险
DDN#w<# /V46:`V 查看《
注会考试《审计》中的128个英文单词(二) 》
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