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yy3`E}vX7 1.audit
审计 Q yQ[H eOZ~p 2.attestation 鉴证
tWTC'Gx-J e?]HNy 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
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!y2yS/ 4>Nig.# 8.reliability 可靠性
@TzUcE AthR|I|8 9.relevance 相关性
._.Qf<7 z 5~X3k7 10.professional skepticism 职业谨慎
~BnmAv$m[ a5w E{K 11.objectivity 客观性
'RV wxd sc rss 12. professional competence 专业胜任能力
\vW'\} lg^Lk\Y+re 13.Senior/CPA-in-charge 项目经理
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MGDg} 14.audit engagement letter 业务约定书
NZwi3 J DOs.w 15.recurring audit 连续审计
!4YmaijeN )|Ka'\xr 16.the client 委托人
)2:U]d%pk 9h6siK(F 17.change
CPA 更换
注册会计师 ,z+n@sUR: 1{qG?1<zZ6 18.the existing CPA 现任注册
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4:kDBV;v U\[b qw 19.the successor CPA 后任注册
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*9Xy "!D,9AkZS 20.the preceding CPA前任
注册会计师 zIU6bMMT3u ykxAm\O 21.issue the audit report 出具审计报告
$]^Io)}f@ LftGA7uGJ) 22.expert 专家
fvA167\ xi)M8\K 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
mZjP;6 vJb/.)gh] 25.assess material misstatement risks评估重大错报风险
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Sa:;j4 J d,9<m$ 27.a general knowledge of —— 初步了解―――的情况
F$O$Y[ D\pX@Sx,v[ 28.a more knowledge of—— 进一步了解的情况
Z07n>|WF- q$}gQ9'z' 29.the prior year‘s working papers 以前年度
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xb&,9Lxd| NK%Ok 30.minutes of meeting 会议纪要
MK!Aq^Jz 1I8<6pi- 31.business risks 经营风险
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|jcIn[)= 32.appropriateness 适当性
y%<CkgZS (!9+QXb' 33.accounting estimate 会计估计
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34.management representations 管理层声明
0*AXd=)"* O! _d5r&, 35.going concern assumption 持续经营假设
nB4+*=$E+- lLU8eHf\ 36.audit plan 审计计划
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3XNk*Y[5 8cuI-Swz 38.error 错误
?R4%z2rcW EWOa2^%}Z\ 39.fraud舞弊
(N`GvB7; *0<)PJ T 40.modified or additional procedures 修改或追加审计程序
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43ha 41.misappropriation of assets 侵占资产
^S!;snhn 8U!$()^? 42.transactions without substance 虚假交易
Hk=HO|&<XB T*'WS!z 43.unusual pressures 异常压力
(]zi; >G As&\4hs 44.the suspected noncompliance 涉嫌存在违法行为
o1uM( [c v!YE 45.materialiy 重要性
2)-4?uz~ Tf('iZ2+ 46.exceed the materiality level 超过重要性水平
2W#^^4^+ ACpecG 47.approach the materiality level 接近重要性水平
-x|!?u5F amWKykVS5 48.an acceptably low level 可接受水平
Gz(l~!n~a ~Bi%8G 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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1X9J[5|ll UKPr[ 51.aggregate 总计
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j-ob7(v)*] ]ZNFrpq 53.adjust the financial statements 调整财务报表
zMd><UQP{ L$y~\1- 54.perform additional audit procedures 实施追加的审计程序
_CBMU'V </aQ 55.audit risk 审计风险
SwM=?< Hx!eCTO:* 56.detection risk 检查风险
n^*,JL9@ @jrxbo;5 57.inappropriate audit opinion 不适当的审计意见
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"bQi+@ *kcc]*6@s 59.tolerable misstatement 可容忍错报
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!YZKa- 查看《
注会考试《审计》中的128个英文单词(二) 》
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