9+:SS1_ vY 0EffZ 1.audit
审计 F$L2bgQR?' OQlmzg 2.attestation 鉴证
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~s:f5S> :;Lt~:0b~ 3.credibility 可信赖程度
NCW<~ Q6Ay$*y=D 4.audit of financial statements 财务报表
审计 jeKqS Ro}7ERA 5.agreed-upon procedures 执行商定程序
#$5"&SM Sb2hM~ 6.high levels of assurance 高水平保证
/ @v V^!#1 KT5amct 7.compilation 编制
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>r (1Q 1c5+XCr 8.reliability 可靠性
Tu!2lHK; a&^HvXO(>( 9.relevance 相关性
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fL^$G;_?3 ~Q+E" " 11.objectivity 客观性
yH=Hrz:<eM ~FP4JM,y6 12. professional competence 专业胜任能力
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F"-u8in` ABx< Ep6 14.audit engagement letter 业务约定书
I cJy$+ OLH[F 15.recurring audit 连续审计
&i(\g7%U qjBF]3%t% 16.the client 委托人
>(?}'pS8 Sg &0a$ 17.change
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1"\^@qRv# ,`pUz[wl 19.the successor CPA 后任注册
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vOH*K' 21.issue the audit report 出具审计报告
5cUz^ > 9ZD>_a 22.expert 专家
}'KHF0 KgH_-REN 23.the board of directors 董事会
.OM^@V~T 3wYhDxY1 24.knowledge of the entity‘ s business 了解被审计单位情况
.5^7Jwh YigDrW 25.assess material misstatement risks评估重大错报风险
~D0e\Q(A *Cj<Vy 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
N,3 )`Vm MaS-*;BY, 27.a general knowledge of —— 初步了解―――的情况
g`Kh&|GU <"hq}B 28.a more knowledge of—— 进一步了解的情况
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fx6:~h kgb:<{pJ 29.the prior year‘s working papers 以前年度
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qNuBK6E#4 uFUVcWt 30.minutes of meeting 会议纪要
\H4$9lPk Ajm 31.business risks 经营风险
]as+gZ8 9Ro7xSeD 32.appropriateness 适当性
T;M4NGmvd vNDf1B5z 33.accounting estimate 会计估计
=h>jo&=Wad ==Ah& ){4^ 34.management representations 管理层声明
'QdDXw5o 1YtbV3 35.going concern assumption 持续经营假设
:^En\YcU ?:Sqh1-z 36.audit plan 审计计划
]<BT+6L I_s* pT 37.significant audit areas 重点审计领域
adn2&7H v.6K;TY. 38.error 错误
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8zO;=R A7% 8b:GyC5L 40.modified or additional procedures 修改或追加审计程序
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c6Z"6-}$ 41.misappropriation of assets 侵占资产
l+#uQo6cqQ *5KDu$'(e 42.transactions without substance 虚假交易
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IMSLHwZ q\G7T{t$. 45.materialiy 重要性
?&JKq^9\I O?f?{Jsx 46.exceed the materiality level 超过重要性水平
$EnBigb! 6Qn};tbnD 47.approach the materiality level 接近重要性水平
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> ofWHl[- Ys>Z=Eky 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
(&1565 ?/fC"MJq? 50.misstatements or omissions 错报或漏报
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gn:&akg x3l~k Z( 52.subsequent events 期后事项
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}_oQg_-7e VQI[J 54.perform additional audit procedures 实施追加的审计程序
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O$7r)B6Cs +yxL}=4s 56.detection risk 检查风险
98*C/=^TH{ "..I$R 57.inappropriate audit opinion 不适当的审计意见
Z=beki] 'F^1)Ga$ 58.material misstatement 重大的错报
PU-L,]K q4SEvP}fLx 59.tolerable misstatement 可容忍错报
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+ZR>ul-c MxqIB(5k 查看《
注会考试《审计》中的128个英文单词(二) 》
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