F!K>K z R4d=S4i 1.audit
审计 (QB2T2x f|(M.U- 2.attestation 鉴证
)V9bI( v tZo} ;|~' 3.credibility 可信赖程度
fc>L K7M G3v5KmT 4.audit of financial statements 财务报表
审计 %;!.n{X _q^E,P 5.agreed-upon procedures 执行商定程序
_@/8gPT*i q5S9C%b 6.high levels of assurance 高水平保证
],].zlN yB6?`3A: 7.compilation 编制
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2|VH V(*(F7+ 9.relevance 相关性
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P!k{u^$L akQ7K 12. professional competence 专业胜任能力
hpk7 Anp SgOheN- 13.Senior/CPA-in-charge 项目经理
bZV/l4TU 1BEHw?dLU 14.audit engagement letter 业务约定书
tLmTjX .6 T[j,UkgGo 15.recurring audit 连续审计
&+R?_Ooibk Aiea\jBv 16.the client 委托人
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CPA 更换
注册会计师 e(G|;a A5w6]: f2 18.the existing CPA 现任注册
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0ZO2#>gh$ sx<%2 19.the successor CPA 后任注册
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~_3+K ;A!BVq 21.issue the audit report 出具审计报告
ete.!*= #3d(M 22.expert 专家
h)nG)|c S21,VpW\ 23.the board of directors 董事会
mj@13$= VLN_w$iEq 24.knowledge of the entity‘ s business 了解被审计单位情况
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94!S4z t&DEb_"De 25.assess material misstatement risks评估重大错报风险
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N,U8YO sn>~O4" 27.a general knowledge of —— 初步了解―――的情况
>yh2Lri HUO j0T 28.a more knowledge of—— 进一步了解的情况
'A[dCc8O \5cpFj5% 29.the prior year‘s working papers 以前年度
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^/q7 30.minutes of meeting 会议纪要
uSBaDYg 7j)8Djzp| 31.business risks 经营风险
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lB[kbJ 32.appropriateness 适当性
.w,q0<} t );/'3| 33.accounting estimate 会计估计
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-s'-eQF J @AuO`I@p= 35.going concern assumption 持续经营假设
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5[l 4 36.audit plan 审计计划
VOh4#%Vj qb` \)X]9 37.significant audit areas 重点审计领域
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EW:~y 38.error 错误
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##4HYQ%E m9}P9? 40.modified or additional procedures 修改或追加审计程序
7i1q wRv t@+}8^M 41.misappropriation of assets 侵占资产
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W'u># G;XxBA 43.unusual pressures 异常压力
R,=fv &XUiKnNW 44.the suspected noncompliance 涉嫌存在违法行为
>~+ELVB& %C_HXr@ 45.materialiy 重要性
%BB%pC 1]/.` ]1 46.exceed the materiality level 超过重要性水平
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DkAAV9* @49S` 48.an acceptably low level 可接受水平
VBcPu r0 uwPf 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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I ?.^ho }|5Pr(I 51.aggregate 总计
b9dLt6d "i W"NFO 52.subsequent events 期后事项
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? `&6dnSC},P 53.adjust the financial statements 调整财务报表
.y:U&Rw4 2P{Gxz<# 54.perform additional audit procedures 实施追加的审计程序
R]*K:~DM )p%E%6p 55.audit risk 审计风险
PXNh&N 2WYPO"q 56.detection risk 检查风险
<dhM\^[ (Px OE 57.inappropriate audit opinion 不适当的审计意见
-v|qZ' UU0,!?o4 58.material misstatement 重大的错报
A1zjPG&] G+\GaY[ 59.tolerable misstatement 可容忍错报
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c=.(!qdH 60.the acceptable level of detection risk 可接受的检查风险
))'<_nD f^XOUh 查看《
注会考试《审计》中的128个英文单词(二) 》
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