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YwB\kN 1.audit
审计 2 BwpxV8 @L^30>?l 2.attestation 鉴证
>Gxu8,_; *_yp]z" 3.credibility 可信赖程度
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审计 fbW#6:Y HmEU;UbO- 5.agreed-upon procedures 执行商定程序
?DJ,YY9P LZ~$=< 6.high levels of assurance 高水平保证
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nHL(v 7.compilation 编制
d4-cZw}+ ~E7=c3:" 8.reliability 可靠性
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gMZ?MG 8c'E 10.professional skepticism 职业谨慎
YPav5<{a C[(Exe 11.objectivity 客观性
v~HfA)#JK 5fa_L'L# 12. professional competence 专业胜任能力
})r[qsv $yg}HS7HC 13.Senior/CPA-in-charge 项目经理
[kq+a]q %(wa~:m+S- 14.audit engagement letter 业务约定书
{mV,bg,}~ y3C$%yv0 15.recurring audit 连续审计
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;-65~i0Iu !~k-Sexh 17.change
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<:BhV82l [&FWR 19.the successor CPA 后任注册
会计师 qu/59D dmD':1 20.the preceding CPA前任
注册会计师 D8Vb@5MW 8>K2[cPD 21.issue the audit report 出具审计报告
j^Z3 H\<C@OkJS} 22.expert 专家
. RNQlh3 8aD4wc 23.the board of directors 董事会
&wZ:$lK#o SNd]c 24.knowledge of the entity‘ s business 了解被审计单位情况
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s/0iw Fu (I<o+T- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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hQgi--Msw' -K)P|'-?m 29.the prior year‘s working papers 以前年度
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N*My2t_+E |nj%G< 30.minutes of meeting 会议纪要
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- 31.business risks 经营风险
o^},L? .yF7{/ 32.appropriateness 适当性
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vV|u+v{ Y0U<l1(| 34.management representations 管理层声明
4jrY3gyBX Bf F$ 35.going concern assumption 持续经营假设
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:A" 36.audit plan 审计计划
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nQvv'%v0 H6*d#! 38.error 错误
y4Plm. -q\1Tlc]3 39.fraud舞弊
-`B|$ W A=|&N%lP' 40.modified or additional procedures 修改或追加审计程序
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0=&Hm). (3"V5r`*; 42.transactions without substance 虚假交易
\ey3i((L Y9 ,KOs 43.unusual pressures 异常压力
F\&R nDJ 5"6Y=AuQ6 44.the suspected noncompliance 涉嫌存在违法行为
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#IyxH$ kL,AY-Iu{@ 46.exceed the materiality level 超过重要性水平
6`{Y#2T !["WnF{5eC 47.approach the materiality level 接近重要性水平
Qg9 N?e{z N/mTG2'< 48.an acceptably low level 可接受水平
c ++tk4 qv=i eU 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
Z@ *^4Ve *^Wx=#w$V 50.misstatements or omissions 错报或漏报
ED @9,W0 $AUC#<*C 51.aggregate 总计
BD9W-mF +PY LKyS> 52.subsequent events 期后事项
/e6\F7 Y_)!U`>N? 53.adjust the financial statements 调整财务报表
,Rk;*MEMJ zVYX#- nv 54.perform additional audit procedures 实施追加的审计程序
8AVM(d@ ; 7[5%xM 55.audit risk 审计风险
CbA! }i./, 56.detection risk 检查风险
!iA0u \L(~50{( 57.inappropriate audit opinion 不适当的审计意见
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DXM`Y 58.material misstatement 重大的错报
:03w k) noC]&4b 59.tolerable misstatement 可容忍错报
Y'`w.+9 U`D/~KJ{Y 60.the acceptable level of detection risk 可接受的检查风险
Tz]t.]!&E _K3?0<=4 查看《
注会考试《审计》中的128个英文单词(二) 》
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