\|blRm; ' 4,y 1.audit
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kBNOr k]t,q$Vd 2.attestation 鉴证
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mA aXX,Zu^ 3.credibility 可信赖程度
5[nmP95YK akMJ4EF/ 4.audit of financial statements 财务报表
审计 axOi5 3xP~~j;7 5.agreed-upon procedures 执行商定程序
o1Ne+Jt s%5Uj} 6.high levels of assurance 高水平保证
*3!(*F@M, N`f!D>b:dn 7.compilation 编制
DE'Xq6#PK y2U/$%B)G 8.reliability 可靠性
[+y&HNf tsck|;v 9.relevance 相关性
O5ucI$s zMbfV%b 10.professional skepticism 职业谨慎
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dUI3erO pi|\0lH6W 13.Senior/CPA-in-charge 项目经理
W&HF?w}s G!nl'5|y 14.audit engagement letter 业务约定书
<_=JMA5 a:=q8Qy 15.recurring audit 连续审计
GVeL~Q lQ+Ru8I 16.the client 委托人
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V?s,U o^8*aH)I>Y 17.change
CPA 更换
注册会计师 Vp|2w lFE- O'"YJ, 18.the existing CPA 现任注册
会计师
@P*ylB}?Q ~&t!$ 19.the successor CPA 后任注册
会计师 bjuYA/w< &,^mM'
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注册会计师 O5g}2 &\JK%X.Jlt 21.issue the audit report 出具审计报告
_TtX`b_Z g7.7E6%H 22.expert 专家
mk#>Dpy? AmP#'U5 23.the board of directors 董事会
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E~'q?LJOB 98X!uh' 25.assess material misstatement risks评估重大错报风险
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3 %z FgXu1- 27.a general knowledge of —— 初步了解―――的情况
='7er.~\ d\v$%0 28.a more knowledge of—— 进一步了解的情况
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z-5GH| 29.the prior year‘s working papers 以前年度
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4,3 Ll008.# 30.minutes of meeting 会议纪要
D2Vb{ %(4. %M|Z}2qv 31.business risks 经营风险
AM>Yj *jYHd#UZx4 32.appropriateness 适当性
~%olCxfO qzuQq94k 33.accounting estimate 会计估计
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-:8jA? /X(@|tk: 35.going concern assumption 持续经营假设
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m%>:}o 43vGgGW 36.audit plan 审计计划
( rA\_FOJ jlYD~) 37.significant audit areas 重点审计领域
fG:PdIJ7_ W,QnU d'N 38.error 错误
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\(.nPW]9 39.fraud舞弊
BNAguAxWo 08<k'Oi] 40.modified or additional procedures 修改或追加审计程序
t/l! KdY$ AyQS4A.s[ 41.misappropriation of assets 侵占资产
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XNc"kp? z o0,UXBx 43.unusual pressures 异常压力
b&\3ps oUW)H 44.the suspected noncompliance 涉嫌存在违法行为
tIz<+T_ aukk|/3Ih 45.materialiy 重要性
hQgk.$g $nUd\B$.= 46.exceed the materiality level 超过重要性水平
8m#}S\m GM)\)\kNF 47.approach the materiality level 接近重要性水平
#6Efev /'8*aUa 48.an acceptably low level 可接受水平
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K'OIo LK'S)Jk 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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uM6CG0 /|4Q9= 52.subsequent events 期后事项
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Ns+)Y^(5 Nz(c"3T; 54.perform additional audit procedures 实施追加的审计程序
QLn5#x~xb Jcwh|w9D8 55.audit risk 审计风险
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xk'a,!S 57.inappropriate audit opinion 不适当的审计意见
RZ#alFL, 2ru*#Z#( 58.material misstatement 重大的错报
VfL]O 8P> E%wV 59.tolerable misstatement 可容忍错报
8]cv &d1f 2]of SdM 60.the acceptable level of detection risk 可接受的检查风险
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"?2 查看《
注会考试《审计》中的128个英文单词(二) 》
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