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审计 GtpBd40" r!y3VmJ'm 2.attestation 鉴证
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4{CeV7 b&2N7% 4.audit of financial statements 财务报表
审计 kB-]SD# x|GkXD3 5.agreed-upon procedures 执行商定程序
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1Ms_2 bO+]1nZ. 7.compilation 编制
\t?rHB3" i>%A0.9 8.reliability 可靠性
k\KI#.> *~Sv\L 9.relevance 相关性
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/[ @|EWif| 10.professional skepticism 职业谨慎
G|.6%- BD?u|Fd,i: 11.objectivity 客观性
(Q}ByX UM:]QbaIn 12. professional competence 专业胜任能力
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AW8Y6o mKuY=#R P 13.Senior/CPA-in-charge 项目经理
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@Io@1[k j kc/" 15.recurring audit 连续审计
7\[)5j r -$VPW 16.the client 委托人
@K1'Q!S* t 09-y 17.change
CPA 更换
注册会计师 aW_Pv~ !nL>Ly 18.the existing CPA 现任注册
会计师
BKKW3PT xq&r|el 19.the successor CPA 后任注册
会计师 [,sm]/Xlc 6o&ZS @ 20.the preceding CPA前任
注册会计师 2hsRYh W5Vh+'3 21.issue the audit report 出具审计报告
NK6~qWsu Scfe6+\EW 22.expert 专家
%>Mcme>(W .S*VYt%K7 23.the board of directors 董事会
OM?FpRVU8 mwO9`AU; 24.knowledge of the entity‘ s business 了解被审计单位情况
?D;7ut$~ B["jndyr 25.assess material misstatement risks评估重大错报风险
Tly*i"[& Pye/o 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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Og7^7)) 27.a general knowledge of —— 初步了解―――的情况
Y 2[ik< S4VM(~,o 28.a more knowledge of—— 进一步了解的情况
rlY n"3% eI98J"h%? 29.the prior year‘s working papers 以前年度
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%qrK? 30.minutes of meeting 会议纪要
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UJ><B" |k#EYf#Y 34.management representations 管理层声明
$}B&u ) <[vsGUbc 35.going concern assumption 持续经营假设
g%okYH? .rQcg.8/B 36.audit plan 审计计划
;gLOd5*0 .EZ8yJj1Q 37.significant audit areas 重点审计领域
ySHpN>U qtuT%?wT@Z 38.error 错误
d2fiPI7lg ki|OowP 39.fraud舞弊
rJ(A O'= q);oO\< 40.modified or additional procedures 修改或追加审计程序
NIHcX6Nw Tnas$=J 41.misappropriation of assets 侵占资产
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']N\y6=fn9 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
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m[v%Qe|~ Y$_^f*sFn 45.materialiy 重要性
KQ0f2? F~/~_9RJ 46.exceed the materiality level 超过重要性水平
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nfh<3v|kvR ,YRBYK: 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
!Wj`U$]; /#j)GlNp: 50.misstatements or omissions 错报或漏报
l!": s:/' SNf~%B?`L 51.aggregate 总计
<pM6fI6BD 2OjU3z<J 52.subsequent events 期后事项
iLN O}EUL y5 X FJj 53.adjust the financial statements 调整财务报表
?;A\>sP +0%Y.O/{ 54.perform additional audit procedures 实施追加的审计程序
n`!6EaD Wu/:ES)C 55.audit risk 审计风险
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*VUJ);7k kx;7/fH 58.material misstatement 重大的错报
)1 QOA `l %,4qR 59.tolerable misstatement 可容忍错报
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np _|{Z850AS 60.the acceptable level of detection risk 可接受的检查风险
[fY7| -j1]H"- 查看《
注会考试《审计》中的128个英文单词(二) 》
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