D.!~dyI.,$ ,M !tm7 1.audit
审计 6"T['6:j C@y8.#l 2.attestation 鉴证
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}Dh UsVMoX^ 3.credibility 可信赖程度
z:Sigo_z[ QA!_} N4n 4.audit of financial statements 财务报表
审计 xk~IN%\ 1xyU 5.agreed-upon procedures 执行商定程序
D,l,`jv* R 6.high levels of assurance 高水平保证
!X>=l vZ7gS 7.compilation 编制
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;E2>Ovv [a[/_Sf{ 10.professional skepticism 职业谨慎
F7m?xy pVp:@0h 11.objectivity 客观性
8cx=#Me Is<"OQ 12. professional competence 专业胜任能力
=`n]/L"Q f67NWFX 13.Senior/CPA-in-charge 项目经理
oj,lz? Yx'res4e 14.audit engagement letter 业务约定书
Wx'Kp+9' NMO-u3<6. 15.recurring audit 连续审计
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Gm`}(;(A W|k0R4K]] 17.change
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注册会计师 k#TYKft >Y 1{rSk 18.the existing CPA 现任注册
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会计师 {@}?k s5 `pZs T
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注册会计师 Dz=k7zRg" +Z2MIC|Ud 21.issue the audit report 出具审计报告
<|O^>s; 8qi+IGRg 22.expert 专家
kyh_9K1 Ax3W2s 23.the board of directors 董事会
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?7#MWe& I7 QCYB| 24.knowledge of the entity‘ s business 了解被审计单位情况
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9n]|PEoAB bok.j 28.a more knowledge of—— 进一步了解的情况
?zJpD8e PMs z` 29.the prior year‘s working papers 以前年度
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\ A1uhHP! Mkp/0|Q* 30.minutes of meeting 会议纪要
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kTq 31.business risks 经营风险
;cQW sTfT /z7VNkD 32.appropriateness 适当性
{cK^,?x I|oT0y& 33.accounting estimate 会计估计
Q0?\]2eet9 a~h:qpgc 34.management representations 管理层声明
F1;lQA*7K. <[aDo%,A 35.going concern assumption 持续经营假设
U;_[b"SW% 8GPIZh'0h 36.audit plan 审计计划
LL^q1)o zHWSE7! 37.significant audit areas 重点审计领域
LVIAF0kX js^ ,(CS 38.error 错误
-${DW^txMZ e[u?_h 39.fraud舞弊
>$67 7 @YvOoTyb 40.modified or additional procedures 修改或追加审计程序
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QZAB=rR %OR|^M 42.transactions without substance 虚假交易
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_3iHkQr &hHW3Q(1 44.the suspected noncompliance 涉嫌存在违法行为
%\O#&=$E XKL3RMF9r 45.materialiy 重要性
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LBvGZ<9 ,ea^,H6 46.exceed the materiality level 超过重要性水平
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/gcEw!JS 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
DF]9@{ KAA-G2%M 50.misstatements or omissions 错报或漏报
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F+ <Z<q vD/NgRBww 52.subsequent events 期后事项
DDT_kK; c:S] R" 53.adjust the financial statements 调整财务报表
0|xIBg) ;DA8B'^> 54.perform additional audit procedures 实施追加的审计程序
[97:4. %)jxW{ 55.audit risk 审计风险
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9Gy Mj-vgn&/ 58.material misstatement 重大的错报
DBLk!~IF ~I/@i 59.tolerable misstatement 可容忍错报
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TSnlPq 查看《
注会考试《审计》中的128个英文单词(二) 》
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