aNEah z;>$["t]6 1.audit
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i 2.attestation 鉴证
qX-ptsQ U<w8jVE 3.credibility 可信赖程度
ZX:rqc _J!^iJ 4.audit of financial statements 财务报表
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Y 3ApW vS *yRsFC{, 6.high levels of assurance 高水平保证
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pNb2t/8%% 7.compilation 编制
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8.reliability 可靠性
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zsWM Y.Zd_,qy 10.professional skepticism 职业谨慎
"V>}-G& tr<fii3< 11.objectivity 客观性
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cb9-~*1 Z&n[6aV'F 13.Senior/CPA-in-charge 项目经理
y8~OkdlN# n>ui'}L 14.audit engagement letter 业务约定书
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(I}owr 5: .kBkYK8*t 16.the client 委托人
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CPA 更换
注册会计师 ,>-D xS AabQ)23R2 18.the existing CPA 现任注册
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注册会计师 _Z0 .c@0 .#QE*<T)] 21.issue the audit report 出具审计报告
dBXiLrEbs 05LkLB 22.expert 专家
"u^Erj# / ?wB_fDb} 23.the board of directors 董事会
a* cWj}u 1VgGF^cYR 24.knowledge of the entity‘ s business 了解被审计单位情况
/q IQE&V- ;W?#l$R 25.assess material misstatement risks评估重大错报风险
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g5nJ0=9 Fe0M2%e;| 28.a more knowledge of—— 进一步了解的情况
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QOXo(S KHAc!4lA 30.minutes of meeting 会议纪要
1cK'B<5">] \}jA1oy 31.business risks 经营风险
D0\>E}Y E TTVmm{6 32.appropriateness 适当性
qk<jvha K KB+o)*W 33.accounting estimate 会计估计
=>;&M)+q 9)oi_U. 34.management representations 管理层声明
zQyI4RHG[ &gp&i?%X9b 35.going concern assumption 持续经营假设
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w,p'$WC* H'k}/<%Q 38.error 错误
'SXHq>#gA sE[`x^1'8 39.fraud舞弊
o`iA& G3Dg B! 40.modified or additional procedures 修改或追加审计程序
t<UJR*R=L M^Sa{S*? 41.misappropriation of assets 侵占资产
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Ey:68yU Vc9rc} 43.unusual pressures 异常压力
9G/!18 X?f MZV$YD^S 44.the suspected noncompliance 涉嫌存在违法行为
Og 1-LP|X ]6e(-v!U 45.materialiy 重要性
|]9@JdmV hW#^H5? 46.exceed the materiality level 超过重要性水平
4Fft[S( 1Vu#:6% 47.approach the materiality level 接近重要性水平
xF[%R{Mn' +*8su5:[&@ 48.an acceptably low level 可接受水平
,>-j Ztm ~q3O,bb{ 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
76 !LMNf w-n}&f 50.misstatements or omissions 错报或漏报
y >=Y "Wj{+|f 51.aggregate 总计
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"J"=<_? TaRPMKk 54.perform additional audit procedures 实施追加的审计程序
8%K{l g" )95k3xo 55.audit risk 审计风险
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:(A&8<}-6 nB`|VYmOP1 57.inappropriate audit opinion 不适当的审计意见
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E<jajYj @S@VsgQ%3Z 查看《
注会考试《审计》中的128个英文单词(二) 》
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