M(C">L]8 q1rj!7 1.audit
审计 pT,8E(*l2 zH1;h 2.attestation 鉴证
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{ N@|<3R!N*e 3.credibility 可信赖程度
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<zQ2m 5.agreed-upon procedures 执行商定程序
`rn/H;r!Z `CWhjL8^ 6.high levels of assurance 高水平保证
_[[0rn$ -E}X`?WhD 7.compilation 编制
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aU6l>G`w gKb,Vrt 9.relevance 相关性
t'2A)S bSe\d~{ 10.professional skepticism 职业谨慎
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*,'hvY 11.objectivity 客观性
#Vum |^1g*fy? 12. professional competence 专业胜任能力
xKu#OH c'Z=uL<Rm 13.Senior/CPA-in-charge 项目经理
Mxl;Im]!`. Tx}Nr^ 14.audit engagement letter 业务约定书
XZ%[;[ (u tP@d^ 15.recurring audit 连续审计
)%^l+w+& ,=+t2Bn 16.the client 委托人
v?."`,e i8?oe%9l 17.change
CPA 更换
注册会计师 k^cZePqE6d \ ITd\)F%N 18.the existing CPA 现任注册
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xN*k&!1& yy3x]%KK 19.the successor CPA 后任注册
会计师 1@Jp3wW 4`8s]X 20.the preceding CPA前任
注册会计师 "mQp#d/' W.^zN' a 21.issue the audit report 出具审计报告
uF<34 ~u%$ 9IhM 22.expert 专家
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vb^fx$V 93*d:W8Vr 25.assess material misstatement risks评估重大错报风险
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$k 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
T^4 dHG-( dU9;sx 27.a general knowledge of —— 初步了解―――的情况
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w1I07 ( 28.a more knowledge of—— 进一步了解的情况
PE5*]+lW. '1D$ ; 29.the prior year‘s working papers 以前年度
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&.E/%pQ` ;j9%D`u< 30.minutes of meeting 会议纪要
W(]A^C=/ x\'3UKQP+^ 31.business risks 经营风险
H5 z1_O_+ wn@~80)$ 32.appropriateness 适当性
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g%}P/ E2M<I;:EA 34.management representations 管理层声明
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%.d.h;^T 35.going concern assumption 持续经营假设
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:h(RS ; oaQW~R`_ 37.significant audit areas 重点审计领域
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9C)VW oh-EEo4, 39.fraud舞弊
EPJ>@A>;D *f 7rLM* 40.modified or additional procedures 修改或追加审计程序
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'Y @yW3K hrnE5=iY 44.the suspected noncompliance 涉嫌存在违法行为
/ckkqk" ^1~lnD~0 45.materialiy 重要性
' ds2\gN k.b=EX| 46.exceed the materiality level 超过重要性水平
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j5D Cc,s 47.approach the materiality level 接近重要性水平
MhA4C 8 mn03KF=n] 48.an acceptably low level 可接受水平
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s7n7u7$j 50.misstatements or omissions 错报或漏报
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K !ILO L{VnsY V 53.adjust the financial statements 调整财务报表
EC5= 2w< I(AlRh 54.perform additional audit procedures 实施追加的审计程序
z2{y<a9;? lusUmFm'* 55.audit risk 审计风险
>yKz8SV# OIj.K@Kr 56.detection risk 检查风险
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l<5 EUs9BJFP 57.inappropriate audit opinion 不适当的审计意见
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ilQ}{p6I 58.material misstatement 重大的错报
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g)K eCR^$z=c 59.tolerable misstatement 可容忍错报
{St- U2?R&c;b 60.the acceptable level of detection risk 可接受的检查风险
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3O;H& 查看《
注会考试《审计》中的128个英文单词(二) 》
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