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审计 j~*Z7iu NVqC|uEAF 2.attestation 鉴证
kok^4VV Z;~[@7` 3.credibility 可信赖程度
~)a;59<$ n=o'ocdS) 4.audit of financial statements 财务报表
审计 =&VXn{e :t{vgi D9 5.agreed-upon procedures 执行商定程序
Qb't*2c% i;hc]fYb=K 6.high levels of assurance 高水平保证
lJzy)ne B4:l*P' 7.compilation 编制
1 j^c 5J+V:Xu{ 8.reliability 可靠性
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:6j :9lYL2 7Jx-W| 10.professional skepticism 职业谨慎
#H6g&)Z_ ?6iatI ! 11.objectivity 客观性
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^nC2 12. professional competence 专业胜任能力
ki~y@@3I Pb8Z))9j 13.Senior/CPA-in-charge 项目经理
"8muMa8Q% 4SffP/ 14.audit engagement letter 业务约定书
/uE^H%9h u[i7:V% 15.recurring audit 连续审计
z34>,0 L=HVdeE 16.the client 委托人
fQ36Hd?(5 ?S&w0}R 17.change
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会计师 ft/^4QcyAM fcE)V#c"g 20.the preceding CPA前任
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w$ u.kYp 21.issue the audit report 出具审计报告
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k?HrD" k" YXzZ-28,< 23.the board of directors 董事会
{x|kg; >WGP{ 24.knowledge of the entity‘ s business 了解被审计单位情况
.'S^&M/$ iTLW<wG 25.assess material misstatement risks评估重大错报风险
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27.a general knowledge of —— 初步了解―――的情况
G;Wkm| ?]W~ qgA 28.a more knowledge of—— 进一步了解的情况
L-z;:Ztk ^S#\O>GHP 29.the prior year‘s working papers 以前年度
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#]r l *"5N>F[L 30.minutes of meeting 会议纪要
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jJUGZVM6) 31.business risks 经营风险
wHtJ_Y ,!I?)hwOC 32.appropriateness 适当性
m4"N+_j %GX uuE}mX 33.accounting estimate 会计估计
g8I!E$ l`b1%0y 34.management representations 管理层声明
>I4p9y(u W-z90k4Z5 35.going concern assumption 持续经营假设
cq,v1Y< gMs+?SNHAh 36.audit plan 审计计划
zJ;>.0 1yBt/U2 37.significant audit areas 重点审计领域
D0/DI X(k{-|9] 38.error 错误
6Wpxp\ Xnv@H:$mxk 39.fraud舞弊
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]*N:;J OXHvT/L` 41.misappropriation of assets 侵占资产
7G5y)Qb jzs.+dAg 42.transactions without substance 虚假交易
e}42/>}#D +T0op4 43.unusual pressures 异常压力
bauA}3 u8YB)kG 44.the suspected noncompliance 涉嫌存在违法行为
90/vJN "z^(dF| 45.materialiy 重要性
7]Al*) mn]-rTr 46.exceed the materiality level 超过重要性水平
I^~=,D w6T[hZ 9 47.approach the materiality level 接近重要性水平
AGOx@;w jn-QKdqM 48.an acceptably low level 可接受水平
z %x7fe &]P"48NT 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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VeZey)Q R?cUy8?'S 52.subsequent events 期后事项
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zfhTc=(/ *q0`})IQ 54.perform additional audit procedures 实施追加的审计程序
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FigR1/3o'6 6*IpAIh 58.material misstatement 重大的错报
~e P [,=d7*b(l 59.tolerable misstatement 可容忍错报
AoBoFZLl3 Sw)i1S9 60.the acceptable level of detection risk 可接受的检查风险
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