#T3dfVWv *YO^+]nmY 1.audit
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hm \`U=pZJ 2.attestation 鉴证
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g@ pt$\pQ 3.credibility 可信赖程度
Q&]f9j_ (|9t+KP 4.audit of financial statements 财务报表
审计 sXaudT W\Df:P {< 5.agreed-upon procedures 执行商定程序
L.?QZN%cN [jEZ5]% 6.high levels of assurance 高水平保证
xQ,My L+.&e4f'oj 7.compilation 编制
h<<uef9 A@<a')#>) 8.reliability 可靠性
YN}vAFR` giYlLJA*} 9.relevance 相关性
8_Nyy/K#F <BiSx 10.professional skepticism 职业谨慎
?>s[B7wMp `nrw[M? 11.objectivity 客观性
]_(J8v dt|| nF 12. professional competence 专业胜任能力
B",;z)(% Fs(FI\^ 13.Senior/CPA-in-charge 项目经理
~JQ6V?fucD lG5KZ[/Or 14.audit engagement letter 业务约定书
0,whTnH| $a'}7Q_ 15.recurring audit 连续审计
?[<#>,W cDIZkni= 16.the client 委托人
43?uTnX/ Ggk#>O G 17.change
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注册会计师 19b@QgfWpb 9?
y&/D5O 18.the existing CPA 现任注册
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>@)p*y.K 4;*jE ( 19.the successor CPA 后任注册
会计师 &u2H^ j |*$0~mA 20.the preceding CPA前任
注册会计师 7epil -v! ; 21.issue the audit report 出具审计报告
0bG#'.- hVIv-> 22.expert 专家
R} X"di ON9L+"vqv0 23.the board of directors 董事会
#y-R*4G F0kdwN4; 24.knowledge of the entity‘ s business 了解被审计单位情况
;pj,U!{%s\ :s*t\09V7 25.assess material misstatement risks评估重大错报风险
xzHb+1+p Ae\:{[c_D 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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d$^@$E2f $0R5 ]]db) 28.a more knowledge of—— 进一步了解的情况
q P0UcG @ZRg9M:N 29.the prior year‘s working papers 以前年度
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="Er[g} bFhZSk) 30.minutes of meeting 会议纪要
U(gYx@ 8<Pi}RH 31.business risks 经营风险
_(-i46x} tA]u=-_h 32.appropriateness 适当性
@/,0()* dL w75Ro6y 33.accounting estimate 会计估计
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W_6gV fr'DV/T 35.going concern assumption 持续经营假设
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g/(BV7V ]ddH>y&o 37.significant audit areas 重点审计领域
<0;G4fE7[H *mH&Gn1 38.error 错误
YYL3a=;`a #"8'y 39.fraud舞弊
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k!bG![Ie| Cn0s?3Fm 41.misappropriation of assets 侵占资产
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VI%0C@ 42.transactions without substance 虚假交易
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ig.z|A 43.unusual pressures 异常压力
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W$cV [kTckZv 45.materialiy 重要性
[+8*}03 _DAqL@5n 46.exceed the materiality level 超过重要性水平
65nK1W`i 2'@D0L 47.approach the materiality level 接近重要性水平
Nf)SR#; =J"c'Z>. 48.an acceptably low level 可接受水平
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\%B7M]P Al]*iw{ 50.misstatements or omissions 错报或漏报
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)c?nh3D JNT|h zV 52.subsequent events 期后事项
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f3imkZ( -knP5"TB 54.perform additional audit procedures 实施追加的审计程序
\%9QE F(ZczwvR 55.audit risk 审计风险
]826k pq_ _k;HhLj` 56.detection risk 检查风险
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m=Gb<)Y tK?XU9o 58.material misstatement 重大的错报
a]Y9;( \.+:yV<$ 59.tolerable misstatement 可容忍错报
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=diGuIB 7z&$\qu2 查看《
注会考试《审计》中的128个英文单词(二) 》
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