PP>6 / of K7/ 1.audit
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e,MsF4' -Ou.C7ol 3.credibility 可信赖程度
n P]!{J] c38XM]Jeq 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
v{fcQb XclTyUGoK+ 6.high levels of assurance 高水平保证
~rJG4U #mA(x@:* 7.compilation 编制
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8.reliability 可靠性
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JcA+ztPU DQm%=ON7 10.professional skepticism 职业谨慎
<.B+&3') _gI1rXI 11.objectivity 客观性
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=/: eY5mwJ0K 14.audit engagement letter 业务约定书
U/QgO h%Nd89// 15.recurring audit 连续审计
"8{A4N1B5 f,KB BBbG 16.the client 委托人
.t5.(0Xk[A )J}v.8 17.change
CPA 更换
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oDz|%N2s| K+F"V W*? 19.the successor CPA 后任注册
会计师 wG3b{0 "J 1A9| 20.the preceding CPA前任
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Bgn 21.issue the audit report 出具审计报告
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/= 22.expert 专家
:Kwu{<rJ!( uK2HtRY1 23.the board of directors 董事会
Gl1XRNyC ]VRa4ZB{u 24.knowledge of the entity‘ s business 了解被审计单位情况
:_~.Nt Og/aTR<;= 25.assess material misstatement risks评估重大错报风险
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+{=##'0 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
~Ld5WEp k3 49~d6fH 27.a general knowledge of —— 初步了解―――的情况
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/I=|;FGq _SAM8!q4, 29.the prior year‘s working papers 以前年度
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j|k/&q[St Mw/9DrE7/ 30.minutes of meeting 会议纪要
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6/} hul,Yd) Z 31.business risks 经营风险
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zM o utJ/~9; 32.appropriateness 适当性
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zjQ746<&)i 33.accounting estimate 会计估计
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)!2@v@SQ D_DwP$wSo 35.going concern assumption 持续经营假设
L,[Q/$S8 1;ttwF>G7 36.audit plan 审计计划
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TTz=*t+D >GGM76vB=, 40.modified or additional procedures 修改或追加审计程序
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O )QE6X67i 42.transactions without substance 虚假交易
&Hb%Q! ^Kb d`^3fr'.4A 43.unusual pressures 异常压力
7g\v (P ;llPM`) 44.the suspected noncompliance 涉嫌存在违法行为
#n>U7j9`O L 4j#0I]lq 45.materialiy 重要性
.q9Sg8G \f9WpAY 46.exceed the materiality level 超过重要性水平
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48.an acceptably low level 可接受水平
_J1\c~ke" wpK1nA+7N 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
Ei!Z]jeK >v+1v 50.misstatements or omissions 错报或漏报
Hr?lRaV QLY;@-jF$ 51.aggregate 总计
^Ps! tbS hSbj 52.subsequent events 期后事项
?b]zsku8 9O;Sn + 53.adjust the financial statements 调整财务报表
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[2c \3JCFor/ 54.perform additional audit procedures 实施追加的审计程序
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Z@zo~*o !Cr3>tA 56.detection risk 检查风险
R-Edht|{ \s)MNs 57.inappropriate audit opinion 不适当的审计意见
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[7I:Dm 58.material misstatement 重大的错报
qO>UN[Y wn[)/*(,$( 59.tolerable misstatement 可容忍错报
##jJaSxG h#YO;m2wd 60.the acceptable level of detection risk 可接受的检查风险
5A0]+)5E8 Q!l(2nva 查看《
注会考试《审计》中的128个英文单词(二) 》
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