,4tuWO)" 0<C]9[l 1.audit
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;Wu6f"+Y# )D"E] 3.credibility 可信赖程度
E\Et,l#|LY xaG( 3 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
`}Z`aK dF<GuS;l5 6.high levels of assurance 高水平保证
T@)|0M 3"HW{= 7.compilation 编制
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M4`.[P4 Uop`) 9.relevance 相关性
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\k%Vj 10.professional skepticism 职业谨慎
gJC~$/2 ;bhD:$NB X 11.objectivity 客观性
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;] A5[iFT> 12. professional competence 专业胜任能力
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fS#I?!*} _aj,tz 14.audit engagement letter 业务约定书
JRYCM}C] 9H#;i]t & 15.recurring audit 连续审计
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16.the client 委托人
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BDNk Hru~Y}V 18.the existing CPA 现任注册
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gql^Inx< :'0. 19.the successor CPA 后任注册
会计师 x@*!MC# 1@S(v L3a 20.the preceding CPA前任
注册会计师 s5cY> b[s=FH]#N 21.issue the audit report 出具审计报告
T1[B*RwC k(23Zt] 22.expert 专家
A$o7<Hx dlJc~| 23.the board of directors 董事会
P4{!/&/ |\3X7)^8D 24.knowledge of the entity‘ s business 了解被审计单位情况
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d |lN:B 25.assess material misstatement risks评估重大错报风险
I:Q3r"1 6O0CF}B* 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
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3EO:Uk5< ki=]#]rg 29.the prior year‘s working papers 以前年度
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LzGSN gO%oA} !i 30.minutes of meeting 会议纪要
TKs l.| $;VY`n 31.business risks 经营风险
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=s/UF _JN WinwPn+9 34.management representations 管理层声明
-a\[`JHi ag{cm'. 35.going concern assumption 持续经营假设
/:-Y7M* nv'YtmR 36.audit plan 审计计划
U#>K( Gk-49|qIV 37.significant audit areas 重点审计领域
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4D=^24f`0 8d1r#sILI 39.fraud舞弊
`RHhc{ _MxKfah' 40.modified or additional procedures 修改或追加审计程序
0f9*=c 1WUlBr/k 41.misappropriation of assets 侵占资产
MN<uIqG :sA$LNj} 42.transactions without substance 虚假交易
d<_#Q7]I4 BRTCo,i 43.unusual pressures 异常压力
J7FzOwd1h 6x iCTs0@ 44.the suspected noncompliance 涉嫌存在违法行为
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$iMbtA5aQ ')zf8>, 47.approach the materiality level 接近重要性水平
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"|nh=!L Ng|c13A= 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
12LGWhDp EZJ[+ -Q; 50.misstatements or omissions 错报或漏报
;i-<dAV8B * _@t$W 51.aggregate 总计
"Ta"5XW ~djHtd> 52.subsequent events 期后事项
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Jk}Dj0o |3P dlIbO 54.perform additional audit procedures 实施追加的审计程序
A;Av0@w =58:e7(df 55.audit risk 审计风险
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cm17hPe`}n d7P'c!@+ 57.inappropriate audit opinion 不适当的审计意见
XOT|: Rj!9pwvT 58.material misstatement 重大的错报
`h='FJ/! cI (} 59.tolerable misstatement 可容忍错报
UH`cWV Lpr ]S7>=S 60.the acceptable level of detection risk 可接受的检查风险
fb?YDM 9o+e3TXp# 查看《
注会考试《审计》中的128个英文单词(二) 》
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