Mb]rY>B4 8HP6+c% 1.audit
审计 9k 6r_G" 3YZs+d.;ib 2.attestation 鉴证
Ud!4"<C_ eQ&ZX3*} 3.credibility 可信赖程度
HcqfB NM LGl2$#x 4.audit of financial statements 财务报表
审计 TY Qwy* 1Uqu>' 5.agreed-upon procedures 执行商定程序
F}=aBV|- Ovj^IjG-` 6.high levels of assurance 高水平保证
#b~JDO( W>O~-2 7.compilation 编制
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VP6ZiQ| }oNhl^JC 10.professional skepticism 职业谨慎
OD5m9XS 8)4P Ll 11.objectivity 客观性
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{\(L%\sV@ 12. professional competence 专业胜任能力
WH= EPOR, %wSj%>&-R 13.Senior/CPA-in-charge 项目经理
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K ma((2My'H 14.audit engagement letter 业务约定书
pbU!dOU~e -*XCxU' 15.recurring audit 连续审计
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}5(Ho$S( #cCL.p"] 17.change
CPA 更换
注册会计师 ]X^rU`": s%W<dDINl 18.the existing CPA 现任注册
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,eIm P<f5*L#HD 20.the preceding CPA前任
注册会计师 ^/U|2'$'>E :Cp'm'omb 21.issue the audit report 出具审计报告
YxP@!U9dE, :at$HCaK 22.expert 专家
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d-Tv`L# 23.the board of directors 董事会
ivW(*c YE9,KVV;$n 24.knowledge of the entity‘ s business 了解被审计单位情况
iV eC=^1 %!PM&zV 25.assess material misstatement risks评估重大错报风险
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L_K=g_] 1rDqa(7 29.the prior year‘s working papers 以前年度
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g'|MA~4yB WuZ/C_ 30.minutes of meeting 会议纪要
gw}Mw f`&dQ,; 31.business risks 经营风险
LK@lpkX 6A=8+R'`F 32.appropriateness 适当性
|USX[jm\ ^J\~XYg{7 33.accounting estimate 会计估计
PK4iuU`vh _X'"w|0 34.management representations 管理层声明
h@LHRMO F<(i.o( 35.going concern assumption 持续经营假设
P'O#I}Dmw< h`H,a7 36.audit plan 审计计划
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z$kenhFG/ 37.significant audit areas 重点审计领域
P';?YV0 oI#a_/w 38.error 错误
HuVJ\%. w&x!,yd; 39.fraud舞弊
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u3o#{~E/# &|`C)6[C 41.misappropriation of assets 侵占资产
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@v) V}zEK0n(6 42.transactions without substance 虚假交易
5e fpeu w/IZDMBf| 43.unusual pressures 异常压力
Q(\4]i< S leQT-l2Bk 44.the suspected noncompliance 涉嫌存在违法行为
`3Uj{w/Q:L hsw9(D>jp 45.materialiy 重要性
H/"lAXfb -Fn}4M 46.exceed the materiality level 超过重要性水平
4DOK4{4?5 ]$,UPR/3 47.approach the materiality level 接近重要性水平
9,^_<O@Q bN3#{l-` 48.an acceptably low level 可接受水平
&RTX6%'KY =k oSUVO0 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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$/7pYl\n 50.misstatements or omissions 错报或漏报
pm6>_Kz A.5i"Ci[ie 51.aggregate 总计
RTFZPq84 +L5\; 52.subsequent events 期后事项
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yZWoN& HdLH2+|P;D 54.perform additional audit procedures 实施追加的审计程序
C*G=cs\i A3ZY~s#Iv 55.audit risk 审计风险
# (- Qx Hp(D);0+) 56.detection risk 检查风险
}`NU@O# MG?0>^F 57.inappropriate audit opinion 不适当的审计意见
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ts8+V<g TET`b7G 59.tolerable misstatement 可容忍错报
_fwb!T}$ 36n>jS& 60.the acceptable level of detection risk 可接受的检查风险
e*.b3z ,<Q~b%(3 查看《
注会考试《审计》中的128个英文单词(二) 》
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