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1d 1.audit
审计 <Y%km[Mh 9N1Uv,OtB 2.attestation 鉴证
"&h{+DHS '-9B`O,& 3.credibility 可信赖程度
~,#zdm1r@ $sF'Sr{)y 4.audit of financial statements 财务报表
审计 ogD 8qrZ6J Y9V%eFY5E 5.agreed-upon procedures 执行商定程序
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r~f*aD QuFzj`( 7.compilation 编制
O3ij/8f r?cDyQE 8.reliability 可靠性
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@r|o:I 10.professional skepticism 职业谨慎
<'(O0 LPuc&8lGWf 11.objectivity 客观性
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/hrVnki* VtM:~|v 13.Senior/CPA-in-charge 项目经理
Buxn!s w4:|Z@ I 14.audit engagement letter 业务约定书
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/jfpV 15.recurring audit 连续审计
S"-q*!AhK >.sdLA Si 16.the client 委托人
=yT3#A~<G ^wnlZ09J 17.change
CPA 更换
注册会计师 6Bv!t2 pTzwyj!SD 18.the existing CPA 现任注册
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|A .U~P): .>X0 $# 19.the successor CPA 后任注册
会计师 WA'4y\ N !V%h0OE\ 20.the preceding CPA前任
注册会计师 a"ct"g= tr[(,kX 21.issue the audit report 出具审计报告
i sK_t* /R/\>'{E&c 22.expert 专家
2il)@&^ f{i~hVF 23.the board of directors 董事会
5yA1<&z _1>Xk_ 24.knowledge of the entity‘ s business 了解被审计单位情况
G`;YB Wi;wu* 25.assess material misstatement risks评估重大错报风险
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hIXA. 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
?$chO|QY @%FLT6MY 27.a general knowledge of —— 初步了解―――的情况
w(,K K^zu{`S 28.a more knowledge of—— 进一步了解的情况
HQ187IwpTm #1,"^k^ 29.the prior year‘s working papers 以前年度
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NA :_yA" ,0pCc< 30.minutes of meeting 会议纪要
Sa8KCWgWh {fd/:B 7T 31.business risks 经营风险
e7O9q8b ;nSOeAF)Q 32.appropriateness 适当性
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hRU5CH/! Q<c{$o 34.management representations 管理层声明
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` 35.going concern assumption 持续经营假设
(GCe D- >b1#dEY 36.audit plan 审计计划
c4Leh"ry x$SxGc~4gb 37.significant audit areas 重点审计领域
Y^Y1re+} $~;h}I 38.error 错误
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i46 40.modified or additional procedures 修改或追加审计程序
)%zOq:{\5 HxAN&g*: 41.misappropriation of assets 侵占资产
7{BTtUMAC Au\j6mB 42.transactions without substance 虚假交易
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W'xJh0o Iq?#kV9) 45.materialiy 重要性
2=%R>&]* NZQl#ZJH: 46.exceed the materiality level 超过重要性水平
L,/(^0; [Yyb)Qf 47.approach the materiality level 接近重要性水平
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w=Yc(Y:h ll^#I/ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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|Yz5)* 50.misstatements or omissions 错报或漏报
n5U-D0/Q V4CL%i 51.aggregate 总计
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%>z)Q X~VJO|k pz 53.adjust the financial statements 调整财务报表
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8WP|cF] 54.perform additional audit procedures 实施追加的审计程序
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~gi,ky^! P 5_l& 56.detection risk 检查风险
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9`FPV`/ )Kbz gmLr 58.material misstatement 重大的错报
Oh'C[ 50R&;+b 59.tolerable misstatement 可容忍错报
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\\(3gB.Gd x@Ze%$' 查看《
注会考试《审计》中的128个英文单词(二) 》
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