Wgs6}1bg EZ>(} 1.audit
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T18u\ x~uDCbL 2.attestation 鉴证
O*/%zr ;o)'dK 3.credibility 可信赖程度
I*j~5fsS' ~-NSIV:f 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
@C^x&Sjm !YpH\wUyvP 6.high levels of assurance 高水平保证
Pc&dU1 prt(xr4@ 7.compilation 编制
@f"[*7Q`/ _\yR/W~ 8.reliability 可靠性
L<oQKe7Q: A`M-N<T 9.relevance 相关性
!"<rlB,J /2d>nj 10.professional skepticism 职业谨慎
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FZ%h7Oe L'a+1O1q&i 12. professional competence 专业胜任能力
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ldg#P 13.Senior/CPA-in-charge 项目经理
a_/4 ^+ i,"Xw[H*s 14.audit engagement letter 业务约定书
|AE{rvP{@ qZE3T:S 15.recurring audit 连续审计
LH}9&FfjU F{QOu0$cA4 16.the client 委托人
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wT19m 17.change
CPA 更换
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\"RCJadK Jlb{1B$7 19.the successor CPA 后任注册
会计师 l]D$QT3 Wtw,YFT 20.the preceding CPA前任
注册会计师 %{IgY{X f U=P$s 21.issue the audit report 出具审计报告
>&e=0@?+G PfU\.[l$ 22.expert 专家
&QD)1b[U 2 <OU)rVE4 23.the board of directors 董事会
i"n_oO w^zqYGxG) 24.knowledge of the entity‘ s business 了解被审计单位情况
GPGPteC ZY7-. 25.assess material misstatement risks评估重大错报风险
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W+u,[_ u59l)8= 27.a general knowledge of —— 初步了解―――的情况
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WY>$.e 29.the prior year‘s working papers 以前年度
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Z2g<"M />8A?+g9u 30.minutes of meeting 会议纪要
z]hRc8g}d X%<qHbKB, 31.business risks 经营风险
G na%|tUz| u/|@iWK: 32.appropriateness 适当性
?5ZvvAi 3^&`E}r 33.accounting estimate 会计估计
(||qFu9a ipMSMk7gx 34.management representations 管理层声明
IQC[ewk mE{QT ZS 35.going concern assumption 持续经营假设
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R0#scr @+zWLq!1pB 37.significant audit areas 重点审计领域
@}Ry7H0O W3Ee3 38.error 错误
P}a$#a'! A)!W VT&2A 39.fraud舞弊
nG5\vj,zB F~E)w5?\O 40.modified or additional procedures 修改或追加审计程序
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ZRc^}5}WA %=2sz>M+ 42.transactions without substance 虚假交易
g8'8"9:xC `{K-eHlrM9 43.unusual pressures 异常压力
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S]FpM6 `EMGrw_ 44.the suspected noncompliance 涉嫌存在违法行为
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OSUiS`k $ eL-fg 46.exceed the materiality level 超过重要性水平
e~)4v W!.FnM5x 47.approach the materiality level 接近重要性水平
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