w*F[[*j@. .shi?aWm 1.audit
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z`{sD] /K:r4Kw 3.credibility 可信赖程度
FZ"n6hWA F&d!fEHU 4.audit of financial statements 财务报表
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eh86-tQI~( 5.agreed-upon procedures 执行商定程序
$vs],C"pX +A}t_u3< 6.high levels of assurance 高水平保证
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3&hR#;,"X cl& w/OJ# 8.reliability 可靠性
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9.relevance 相关性
x[0T$ z|#*c5Y9w 10.professional skepticism 职业谨慎
1&w%TRC2x f:>y'#P 11.objectivity 客观性
)U&9d Z/Rp?Jz\j/ 12. professional competence 专业胜任能力
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dbf<k%i6 (xfc_h*xA 14.audit engagement letter 业务约定书
btW#ebm jSI1tW8 15.recurring audit 连续审计
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N%O 16.the client 委托人
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CPA 更换
注册会计师 #C9f?fnM MBWoPK 18.the existing CPA 现任注册
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会计师 kWr1>})' XGa8tI[:X 20.the preceding CPA前任
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(? f"Sp.'@ 21.issue the audit report 出具审计报告
%\JGDM*m ,rB(WKU 22.expert 专家
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#}7T$Va <"3q5ic/Z 24.knowledge of the entity‘ s business 了解被审计单位情况
J!C \R5\ |"*P`C= 25.assess material misstatement risks评估重大错报风险
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|$p\;/ pwo$qs(p 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
M5I`i{Gw 7KgaXi3r 27.a general knowledge of —— 初步了解―――的情况
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cH_qHXi[G |f_'(-v`E 29.the prior year‘s working papers 以前年度
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*7AB0y0k [N,+mX 30.minutes of meeting 会议纪要
#9GfMxH $0V+< 31.business risks 经营风险
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6ALjM-t=V 6u_i>z 33.accounting estimate 会计估计
6,q0F*q N@thewt| 34.management representations 管理层声明
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Y -it3q'Z |k}<Zz1UM 36.audit plan 审计计划
{V7mpVTX. "`M~=RiI 37.significant audit areas 重点审计领域
xP\s^]e []>rYZ9bv 38.error 错误
wR_mJMk_ a;[\ nCK 39.fraud舞弊
Do4hg $:40 #Us<#"fC 40.modified or additional procedures 修改或追加审计程序
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ZX/FIxpy 4b<|jVl\ 42.transactions without substance 虚假交易
#M!u';bZ 4q.;\n 43.unusual pressures 异常压力
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x<I[?GT= y A5h^I 46.exceed the materiality level 超过重要性水平
& %/p;::A w10~IP 47.approach the materiality level 接近重要性水平
/ /NV_^$y 7 7bwYKIn 48.an acceptably low level 可接受水平
'`^~Zy?c GP+=b:C{E 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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gw)z*3]~s c&PsT4Wh 51.aggregate 总计
cn}15JHdR ;?q(8^A 52.subsequent events 期后事项
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{aA6b +C\79,r 54.perform additional audit procedures 实施追加的审计程序
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.4]XR/I$ u>;aQtK~ 56.detection risk 检查风险
q25p3 OGcdv{,P 57.inappropriate audit opinion 不适当的审计意见
L4^/O29 f\5w@nX 58.material misstatement 重大的错报
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Ch{6=k bK qJF'KHyU{l 60.the acceptable level of detection risk 可接受的检查风险
2{RRaUoRb yl?LXc[) 查看《
注会考试《审计》中的128个英文单词(二) 》
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