RtCkV xaEx CXO2N1~(J 1.audit
审计 x)JOClLr ,uPJ_oZs 2.attestation 鉴证
'/$d0`3B> ]miy/V }5 3.credibility 可信赖程度
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} 4.audit of financial statements 财务报表
审计 Ai/b\:V9S w1Ec_y { 5.agreed-upon procedures 执行商定程序
*0}3t<5 Cxcr/9 6.high levels of assurance 高水平保证
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0q*r r)1'ePI" 8.reliability 可靠性
oXDN+4ge Y)$ ;Ax-D 9.relevance 相关性
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(C\hVy2X?N 10.professional skepticism 职业谨慎
,i0b)=!o BA:yQ 11.objectivity 客观性
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13.Senior/CPA-in-charge 项目经理
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lg-H, 14.audit engagement letter 业务约定书
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u a=0 15.recurring audit 连续审计
X5]TY] `zR+ tbm 16.the client 委托人
3 AHY| !bD@aVf?5 17.change
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注册会计师 R@*O!bD LFZiPu 21.issue the audit report 出具审计报告
R.s^o]vT $%%os6y2v 22.expert 专家
+hRmO yCXrVN:`, 23.the board of directors 董事会
4:sjH.u< Rm5Kkzd0o 24.knowledge of the entity‘ s business 了解被审计单位情况
"iM~Hy %+F"QI1~0 25.assess material misstatement risks评估重大错报风险
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ooj~&fu mCz,2K|^~ 27.a general knowledge of —— 初步了解―――的情况
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X>I)~z}9# IF +i3#$ 29.the prior year‘s working papers 以前年度
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20TCG0%x 3loY qeP 30.minutes of meeting 会议纪要
]=EM@ e8EfQ1 Ar 31.business risks 经营风险
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d[ 32.appropriateness 适当性
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;c-3g] ,zQOZ'^ 34.management representations 管理层声明
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5 #]4YI; DOQc"+ 36.audit plan 审计计划
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O3N_\B: :+%Zh@u\ 38.error 错误
\]Dt4o*yZ =pIy 39.fraud舞弊
9]>iSG^H f{lZKfrp 40.modified or additional procedures 修改或追加审计程序
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K/z6XGy 41.misappropriation of assets 侵占资产
#Rew [\$ =6=_/q2 42.transactions without substance 虚假交易
tehUD& kzq29S 43.unusual pressures 异常压力
@ 2_<,;$ 6e25V4e?I 44.the suspected noncompliance 涉嫌存在违法行为
^# A.@ nPkZHIxuD 45.materialiy 重要性
~JuKV&&}K X8<2L2: 46.exceed the materiality level 超过重要性水平
t/Z:)4Z R[1BfZ 6s 47.approach the materiality level 接近重要性水平
&s)0z)mR8& eX2<}'W< 48.an acceptably low level 可接受水平
pGIe=Um0W 8@M'[jT 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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S*)o)34U n~Szf 52.subsequent events 期后事项
|z^pL1Z]5 b>~RSO* 53.adjust the financial statements 调整财务报表
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?A7Yk4Y.?N \,sg)^w@ 55.audit risk 审计风险
C;a@Jjor' ,vG<*|pn 56.detection risk 检查风险
ewB!IJxh '5};M)w 57.inappropriate audit opinion 不适当的审计意见
=V|Nn0E "]t>ZT:OJ 58.material misstatement 重大的错报
*+8%kn`c [.q(h/b 59.tolerable misstatement 可容忍错报
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y67uH4&Vm (3md:r<- 查看《
注会考试《审计》中的128个英文单词(二) 》
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