QXb2jWz 0x<ASfka 1.audit
审计 |.)LZP, -DkD*64wu 2.attestation 鉴证
<@Q27oEuA HTL6;87w+] 3.credibility 可信赖程度
&qbEF3p^@ `0Udg,KOs 4.audit of financial statements 财务报表
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&GLDoLk6[ ek&~A0k_o 6.high levels of assurance 高水平保证
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7.compilation 编制
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ASnh 8.reliability 可靠性
=f~<*wQ :'T+`( 9.relevance 相关性
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}#m9Q[ 10.professional skepticism 职业谨慎
x'L=p01 "1,*6(;: 11.objectivity 客观性
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KO(Q{" 12. professional competence 专业胜任能力
nL?P/ \ /NQrE#pb 13.Senior/CPA-in-charge 项目经理
KtaoOe as@8L|i* 14.audit engagement letter 业务约定书
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E`j' <#V! 15.recurring audit 连续审计
$+80V{J# X(tx8~z 16.the client 委托人
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Y\_A> myj/93p}`b 17.change
CPA 更换
注册会计师 Un]wP` 6) i-S<( 18.the existing CPA 现任注册
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N}5 ~lV#- m* 19.the successor CPA 后任注册
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注册会计师 Q>$B.z wNUT0 + 21.issue the audit report 出具审计报告
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? 22.expert 专家
syr0|K[ x{;{fMN1 23.the board of directors 董事会
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y[5'J` 24.knowledge of the entity‘ s business 了解被审计单位情况
!\#Wq{p>W* gs1yWnSv5 25.assess material misstatement risks评估重大错报风险
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$TK*w8@: 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
N'y<<tTA FF#Aq 27.a general knowledge of —— 初步了解―――的情况
(wL$h5SG eZ:iW#YF 28.a more knowledge of—— 进一步了解的情况
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V%4P.y v(;yy{>8" 30.minutes of meeting 会议纪要
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}`f& 31.business risks 经营风险
~+{*KPiD )bg |l? 32.appropriateness 适当性
s O#cJAfuu .iV=ybMT 33.accounting estimate 会计估计
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pmP~1=3 Do(G;D`h+_ 35.going concern assumption 持续经营假设
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g#i~^4-1 36.audit plan 审计计划
gE #|eiu V06*qQ[ 37.significant audit areas 重点审计领域
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07SW$INb 6)sKg{H 39.fraud舞弊
J,,VKA& 2W0nA t 40.modified or additional procedures 修改或追加审计程序
P]m{\K 2@bOy~$A 41.misappropriation of assets 侵占资产
T%.Yso{ 7[=G;2< 42.transactions without substance 虚假交易
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NUM!'+H_h !r.-7hR $ 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
f-#:3k*7S l'm|** 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
)-X8RRw' .pZYPKMaE 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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52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
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8\C #O_%!7M{4 54.perform additional audit procedures 实施追加的审计程序
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<CO 55.audit risk 审计风险
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b{#dhV 3_G0eIE"u 56.detection risk 检查风险
!DA4q3-U>> ;fV"5H)U\ 57.inappropriate audit opinion 不适当的审计意见
w)J-e gc 'r=2f6G>cP 58.material misstatement 重大的错报
Wk^{Tn/] 'O 7:=l 59.tolerable misstatement 可容忍错报
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I@ A%EhRAy 查看《
注会考试《审计》中的128个英文单词(二) 》
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