8ncgTCH: |`yzH$,F 1.audit
审计 ;Z(~;D 4yu ^cix( 2.attestation 鉴证
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s snCr ^XQr`CqI 3.credibility 可信赖程度
M=aWL!nJ 'L0{Ed+9 4.audit of financial statements 财务报表
审计 !rMl" Y[ =#c?g Wb56 5.agreed-upon procedures 执行商定程序
CF k^(V" OY/sCx+c 6.high levels of assurance 高水平保证
_Ak?i\ d^<a)>5h 7.compilation 编制
KU}HVM{ ]Ak@!&hyak 8.reliability 可靠性
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I=3e@aTZ, H21\6 GY 10.professional skepticism 职业谨慎
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(gl/NH! wGC)gW 13.Senior/CPA-in-charge 项目经理
cn4CK.? Gv,0{DVX< 14.audit engagement letter 业务约定书
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O}!L;? {A2SG#} 16.the client 委托人
M7(vI4V 6_wf $(im 17.change
CPA 更换
注册会计师 bTn7$EG Z Tx~+'( 18.the existing CPA 现任注册
会计师
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会计师 t?0D* !D g&*pk5V> 20.the preceding CPA前任
注册会计师 >_biiW~x : ZL`G<Mo;. 21.issue the audit report 出具审计报告
`1NxS35u ,Jf)A/_ 22.expert 专家
t/bDDV" qYW{$K 23.the board of directors 董事会
gq6C6 eYurg6Ob~ 24.knowledge of the entity‘ s business 了解被审计单位情况
cf|<~7 In0kP" 25.assess material misstatement risks评估重大错报风险
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1@Bq-2OD4 ! G%LYHx 28.a more knowledge of—— 进一步了解的情况
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@\_tS H 30.minutes of meeting 会议纪要
?rQMOJR *_$%Tv.] 31.business risks 经营风险
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Ho?+?YJ#P qoMYiF}/e 33.accounting estimate 会计估计
:YB:)wV,P QJo) 34.management representations 管理层声明
`OnN12` ";j/k9DE 35.going concern assumption 持续经营假设
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%OQd?MhL 36.audit plan 审计计划
{W}.z &{* [7Ad 37.significant audit areas 重点审计领域
,SJB3if 0K,*FdA 38.error 错误
T IPb ] :>'^l?b'WX 39.fraud舞弊
9c806>]U^ ,:-S<]fS{_ 40.modified or additional procedures 修改或追加审计程序
b^PYA_k-Xn e(BF=gesgp 41.misappropriation of assets 侵占资产
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_"J-P={= K3?7Hndf2 43.unusual pressures 异常压力
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WB5[! <!&nyuSz 45.materialiy 重要性
anA>' 63 i}RxTmG< 46.exceed the materiality level 超过重要性水平
J']1^"_' GfY!~J 47.approach the materiality level 接近重要性水平
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}Fyf?TZ$T ^o|igyS9 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
aD3'gc,l PR~ho&! 50.misstatements or omissions 错报或漏报
-U"(CGb5 FgQd7p 51.aggregate 总计
A;w,m{9< LKxyj@Eq 52.subsequent events 期后事项
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?bQ~+M\ +=Crfvt 54.perform additional audit procedures 实施追加的审计程序
j,Qp*b#Qo w^NE`4 - 55.audit risk 审计风险
sju. `f>-r Oh~JyrZy 56.detection risk 检查风险
#+QwRmJdT! ^{-J Y 57.inappropriate audit opinion 不适当的审计意见
N4}/n hI;tB6 58.material misstatement 重大的错报
2>.B*P ,#UaWq@7 59.tolerable misstatement 可容忍错报
xgL*O>l) <y \>[7Y 60.the acceptable level of detection risk 可接受的检查风险
LnxJFc:1K lEANN u 查看《
注会考试《审计》中的128个英文单词(二) 》
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