D0%Ug> (4dhuT 1.audit
审计 / ;,Md,p \ytJ=0r 2.attestation 鉴证
ecCr6) (?(zH3 3.credibility 可信赖程度
:"xzj<( (}EB2V9Hh 4.audit of financial statements 财务报表
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|>b> xx{PespNt 5.agreed-upon procedures 执行商定程序
'Pn3%&O$ vA]W|sLF9 6.high levels of assurance 高水平保证
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A<qTg`gA MBhWMCN2 8.reliability 可靠性
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5`gQ~ a6WI170^1 10.professional skepticism 职业谨慎
X@LRsg 37|&?|| 11.objectivity 客观性
3P^sM1 5[YDZ7g"~ 12. professional competence 专业胜任能力
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b#hDHSdZ, fi$-;Gz 14.audit engagement letter 业务约定书
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bS"fkf9 O2f-5Y$@ 16.the client 委托人
j{9D{ INi]R^- 17.change
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_qNq{ 0^RXGN 18.the existing CPA 现任注册
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注册会计师 _q{c##Kf jg\Z;_!W 21.issue the audit report 出具审计报告
@)4]b+8Z MgNU`` 22.expert 专家
HFaj-~b &qr;IL7' 23.the board of directors 董事会
Gch[Otq]% yGPS`S 24.knowledge of the entity‘ s business 了解被审计单位情况
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e#[ < VSA 25.assess material misstatement risks评估重大错报风险
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tf78 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
kZerKP %^>ju;i^O 27.a general knowledge of —— 初步了解―――的情况
}t%!9hr5D ~ y;6W0x 28.a more knowledge of—— 进一步了解的情况
NF0%}II&xK HO}Hh[{V9 29.the prior year‘s working papers 以前年度
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(Yis:%c\! x"{'&J[hx 30.minutes of meeting 会议纪要
o17ekML O2BDL1o 31.business risks 经营风险
FTQ%JTgT fI~Xmw+}} 32.appropriateness 适当性
pn.T~"% S&\L-@ 33.accounting estimate 会计估计
:C65-[PSdO Bxfc}vC. 34.management representations 管理层声明
uec!RKE ZO)S`W 35.going concern assumption 持续经营假设
N0=ac5 KFvQ 36.audit plan 审计计划
- qy6Un+ =IW?WIXk 37.significant audit areas 重点审计领域
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F>-B3x eL\;Nf+Zp 39.fraud舞弊
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]jaQ[g$F 75T7+:p 41.misappropriation of assets 侵占资产
[-;_ZFS{ Qkd<sxL 42.transactions without substance 虚假交易
YJ;j x0 zOqn<Y@ 43.unusual pressures 异常压力
kMOpi =Z1 v%s`~~u%^ 44.the suspected noncompliance 涉嫌存在违法行为
>9(hUH we;G]`@? 45.materialiy 重要性
lq> +~zX{ =|%Cu& 46.exceed the materiality level 超过重要性水平
x-AZ%)N9 ]zQo>W$ 47.approach the materiality level 接近重要性水平
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}f8Uc+ ?F6pEt4 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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1QU:?_\6@t 5K<5kHpvJ{ 51.aggregate 总计
hvuIxqv !y B]Y}Hu 52.subsequent events 期后事项
&znQ;NH# lm xr oHE 53.adjust the financial statements 调整财务报表
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839IRM@'5 ZP;j9T! 55.audit risk 审计风险
}p!HT6 tZ =ZDAeVz3w 56.detection risk 检查风险
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q@@T]V6 "ajjJ"x A 58.material misstatement 重大的错报
eOXHQjuj T.We: ,{ 59.tolerable misstatement 可容忍错报
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=9z[[dQ|L P#_sg0oJF 查看《
注会考试《审计》中的128个英文单词(二) 》
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