nh!a)]c[ :[hgxJu+ 1.audit
审计 BA%pY|"Q (K)] qNH 2.attestation 鉴证
?C&z]f3(: h3z{(-~y 3.credibility 可信赖程度
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5.agreed-upon procedures 执行商定程序
g!+|I (}EB2V9Hh 6.high levels of assurance 高水平保证
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'Pn3%&O$ 7:)n$,31FW 8.reliability 可靠性
RH O( ?8"_ [`c^4E 9.relevance 相关性
A<qTg`gA MBhWMCN2 10.professional skepticism 职业谨慎
OVhE??# q(.:9A*0 11.objectivity 客观性
"F.;Dv9V[0 1>E<8&2[L 12. professional competence 专业胜任能力
c%'RR?Tl CJJzCVj 13.Senior/CPA-in-charge 项目经理
m6[0Kws& }5}.lJ: 14.audit engagement letter 业务约定书
n3D;"a3 o8-^cP1 15.recurring audit 连续审计
QUQu^p F=a<~EpZ 16.the client 委托人
Ct=-4 _PlKhv} 17.change
CPA 更换
注册会计师 Xt@Z}B))pu 7[5.> h 18.the existing CPA 现任注册
会计师
qCqFy#Ms\ Q^e}?v%=%3 19.the successor CPA 后任注册
会计师 V&\[)D'c gm[z[~X@ 20.the preceding CPA前任
注册会计师 4bn(zyP ` M3w]qJ<} 21.issue the audit report 出具审计报告
zN"J}r: +L9Eqll 22.expert 专家
elFtBnL' '-"/ =j&d[ 23.the board of directors 董事会
A3iFI9Iv I$0)Px%z 24.knowledge of the entity‘ s business 了解被审计单位情况
<F=xtyl7 +i2}/s@JJ 25.assess material misstatement risks评估重大错报风险
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NwG= <U* ek}a}.3 { 27.a general knowledge of —— 初步了解―――的情况
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OC<5E121>Y mM-8+H?~b 29.the prior year‘s working papers 以前年度
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y10h#&k dRaNzK)M 30.minutes of meeting 会议纪要
/O^RF } 2g>SHS@1> 31.business risks 经营风险
qycI(5S, Hqn#yInA7~ 32.appropriateness 适当性
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+[tE ^`-F [.S#rGYk 34.management representations 管理层声明
-OA?BEQ=I ,J{ei7TN 35.going concern assumption 持续经营假设
cvfr)K[0 Qe5U<3{JZ 36.audit plan 审计计划
N0=ac5 !cAyTl(_ 37.significant audit areas 重点审计领域
D6Goa(!9d [zlN!.Z 38.error 错误
isZA oYVu |<.lW 39.fraud舞弊
P5#r,:zL /U"CO 8Da 40.modified or additional procedures 修改或追加审计程序
vL\&6n~M> :h&fbBH 41.misappropriation of assets 侵占资产
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P3nb2. B,@c;K 43.unusual pressures 异常压力
N%"Y g)_e]& 44.the suspected noncompliance 涉嫌存在违法行为
Yl#Rib k'IYA#T6 45.materialiy 重要性
,>eMG=C; g , 'ZD=4_ 46.exceed the materiality level 超过重要性水平
8rMX9qTO@ aP8H`^DFX> 47.approach the materiality level 接近重要性水平
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7"w2$*4 '0 !\"5rNy 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
`}lJH i "(3BvMA&!9 50.misstatements or omissions 错报或漏报
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Q`QX`# 51.aggregate 总计
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mi)LP?q 52.subsequent events 期后事项
;M_o)OS3 zSSB>D 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
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C#t'Y* FFH_d <q 57.inappropriate audit opinion 不适当的审计意见
F^5?\ $P(v{W) 58.material misstatement 重大的错报
(q4),y<:[ 72X0Tq 4 59.tolerable misstatement 可容忍错报
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$`wMX{ Pj4/xX 查看《
注会考试《审计》中的128个英文单词(二) 》
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