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aMT&}3 1.audit
审计 KrG$W/<tg W)o-aX!P 2.attestation 鉴证
cLX~NPD/ }KJ/WyYW 3.credibility 可信赖程度
7(ZI]< .,-t}5(VSq 4.audit of financial statements 财务报表
审计 _^Rf*G ! z9E*Mh(NE 5.agreed-upon procedures 执行商定程序
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R$wo{{KX ig3uY# 7.compilation 编制
zPZy#7/A `2 Z 8.reliability 可靠性
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>|mmJ4T WY #pzBA 10.professional skepticism 职业谨慎
!y `wAm>n ,}F{V>dhn 11.objectivity 客观性
Y[@$1{YS H"].G^V\6 12. professional competence 专业胜任能力
8+Oyhd*| bv-s}UP0 13.Senior/CPA-in-charge 项目经理
XoL9:s(m~ %E,s*=j 14.audit engagement letter 业务约定书
?tg(X[h{S |-=^5q5 15.recurring audit 连续审计
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PG+ICg d%\en&:la 17.change
CPA 更换
注册会计师 Tgc)'8A;BN 44]/rP_m 18.the existing CPA 现任注册
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会计师 ?3k;Yg/ r^q@rL> 20.the preceding CPA前任
注册会计师 I~gU3( [r<lAS{ . 21.issue the audit report 出具审计报告
_/ ]4:(" 1s"6 22.expert 专家
ZQZ>{K lt`#or"o 23.the board of directors 董事会
Xq` '^) R^{Ow 24.knowledge of the entity‘ s business 了解被审计单位情况
ix [aS ,=.& 25.assess material misstatement risks评估重大错报风险
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A"2dh uwU;glT 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
"at*G>+ %D:Mt| 27.a general knowledge of —— 初步了解―――的情况
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]9pK^< 5~5d%C^3k 29.the prior year‘s working papers 以前年度
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k}(C.`. Z^zUb 31.business risks 经营风险
0sD"Hu 0hp*(, L 32.appropriateness 适当性
-U`]/ Ml@,xJ/aia 33.accounting estimate 会计估计
0B7cpw>_J }lvD 5 34.management representations 管理层声明
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"R/EE( 38.error 错误
IxNY%&* ` zUF%`CR 39.fraud舞弊
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Hpo7diBE 3GqvL_ 42.transactions without substance 虚假交易
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'mx_]b^O Z#0hh%E"|y 46.exceed the materiality level 超过重要性水平
vs]#?3+ d}#G~O+y3v 47.approach the materiality level 接近重要性水平
Xk8+ vu-QyPnS|w 48.an acceptably low level 可接受水平
X2^`Znq9 gb:)t}| 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
P4@<`Eb Pp.qDkT 50.misstatements or omissions 错报或漏报
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rWzw7T~ 52.subsequent events 期后事项
ozv:$>v@" o0t/ 53.adjust the financial statements 调整财务报表
|a/1mUxQ& 8JvF4'zx 54.perform additional audit procedures 实施追加的审计程序
Twi:BI`. `hJSo?G> 55.audit risk 审计风险
rN* ,U\q OY$P8y3MY 56.detection risk 检查风险
}H2<w-,+ q):Ph&'r 57.inappropriate audit opinion 不适当的审计意见
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xi f-5 58.material misstatement 重大的错报
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"e9 a:nMW '! 59.tolerable misstatement 可容忍错报
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wVr V0y Q 查看《
注会考试《审计》中的128个英文单词(二) 》
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