Zqam Iq /Zv }u 1.audit
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86}^=-5 2.attestation 鉴证
5jjJQ' * 5P/&*c| 3.credibility 可信赖程度
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b$gDFNa 4.audit of financial statements 财务报表
审计 HmX(=Y I|R9@ 5.agreed-upon procedures 执行商定程序
8:M~m]Z+| oN _%oc 6.high levels of assurance 高水平保证
q(uu;l[ 'mmyzsQ\6 7.compilation 编制
)0d3sJ8 *2@q=R-1 8.reliability 可靠性
t<: XY 6(ja5)sn* 9.relevance 相关性
D% 50 VNytK_F0P 10.professional skepticism 职业谨慎
uNx3us- mfx'Yw*{ 11.objectivity 客观性
vk#xCggK 3d,|26I 7f 12. professional competence 专业胜任能力
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w 92} ,A`= 13.Senior/CPA-in-charge 项目经理
!Sw7!h.ut V25u'.'v 14.audit engagement letter 业务约定书
;2X1 qw> $!fz87-p> 15.recurring audit 连续审计
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0 &_-~kU1K^ 17.change
CPA 更换
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F'N[ 18.the existing CPA 现任注册
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* |,V$ +"d{P,[3J 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 Wxg|jP$~ e1'_] 21.issue the audit report 出具审计报告
8`*`4m n$~RgCf 22.expert 专家
Y*7.3 +# _ :][{W# 23.the board of directors 董事会
L:%h]- OY@/18D<> 24.knowledge of the entity‘ s business 了解被审计单位情况
Z~P5SEg q=6M3OnS> 25.assess material misstatement risks评估重大错报风险
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g/T`4"p[H ]p$fEW g 28.a more knowledge of—— 进一步了解的情况
HF0J>Clq UDxfS4yI 29.the prior year‘s working papers 以前年度
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e+&/Tq'2 KWd]?e) 30.minutes of meeting 会议纪要
#%E~IA% E7 7Au;TL 31.business risks 经营风险
[z Y9"B<3 7DT9\BT 32.appropriateness 适当性
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R2r0'Yx *DU86JL` 34.management representations 管理层声明
a7M8sZ?" 1 "4AS_Q 35.going concern assumption 持续经营假设
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_|s 36.audit plan 审计计划
K{"+eA>CU zR]l2zL3 37.significant audit areas 重点审计领域
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3 ;i 38.error 错误
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WJ/&Ag1 39.fraud舞弊
_%.atW7 C/lpSe 40.modified or additional procedures 修改或追加审计程序
ek3/`]V: mGoUF$9 k 41.misappropriation of assets 侵占资产
Pc1vf] UXe @c@3 42.transactions without substance 虚假交易
QDLtilf : Uv.{=H: 43.unusual pressures 异常压力
Xo$(zGb +AXui|mn 44.the suspected noncompliance 涉嫌存在违法行为
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9D-PmSnv 91[(K'=& 46.exceed the materiality level 超过重要性水平
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J4=~.&6 "y#$| TMB 48.an acceptably low level 可接受水平
NouT~K`' ys09W+B7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
wR\%tumk Br;1kQ%e C 50.misstatements or omissions 错报或漏报
!$Nh:(>: UG 9uNgzQ/ 51.aggregate 总计
/_>S0 a$"3T 52.subsequent events 期后事项
PWmFY'= P;][i| x 53.adjust the financial statements 调整财务报表
51l : #sN]6 54.perform additional audit procedures 实施追加的审计程序
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FAo\`x 55.audit risk 审计风险
=`99ez+y lfK sqe" 56.detection risk 检查风险
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c7,p5[ 57.inappropriate audit opinion 不适当的审计意见
$CRu?WUS]' "V}WV!w 58.material misstatement 重大的错报
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(gQP_Oa( RG0kOw0 查看《
注会考试《审计》中的128个英文单词(二) 》
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