q_t4OrLr= aGoE,5 1.audit
审计 -iN.Iuc{b_ .}`hCt08 2.attestation 鉴证
#T3h}= d,cN( 3.credibility 可信赖程度
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,z 4.audit of financial statements 财务报表
审计 Z|*!y]We I021p5h| 5.agreed-upon procedures 执行商定程序
Q-eCHr) pq!%?m] 6.high levels of assurance 高水平保证
*xs!5|n+ Of[;Qn 7.compilation 编制
q/gB<p9 {`"#yl6" 8.reliability 可靠性
f CcD&<% 'Kbl3fUF 9.relevance 相关性
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$+5@+Zz 10.professional skepticism 职业谨慎
XFqJ 'R eon!CE0 11.objectivity 客观性
*"{&FEV ,FQK;BU!lh 12. professional competence 专业胜任能力
O'DW5hBL0 b~0N^p[&% 13.Senior/CPA-in-charge 项目经理
7Z,/g|s}z L;6.r3bL 14.audit engagement letter 业务约定书
E]} n( l{WjDed 15.recurring audit 连续审计
lmCZ8 j(FF Ufid%T' 16.the client 委托人
NgZUnh3{ /Cr/RG:OX 17.change
CPA 更换
注册会计师 s8gU7pT49 JXU2CyMY 18.the existing CPA 现任注册
会计师
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会计师 =XY]x \fLvw 20.the preceding CPA前任
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1Lj O8u3y 21.issue the audit report 出具审计报告
0E/:|k XvGA|Ekf< 22.expert 专家
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:?.># 24.knowledge of the entity‘ s business 了解被审计单位情况
SZ!=`a] -_^c6!i 25.assess material misstatement risks评估重大错报风险
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eE8ULtO bE\,}DTy 27.a general knowledge of —— 初步了解―――的情况
b"j|Bb yJJ4~j){l 28.a more knowledge of—— 进一步了解的情况
mDMt5(. j|(Z#3J 29.the prior year‘s working papers 以前年度
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YNloU 8<#U9] 30.minutes of meeting 会议纪要
3:CO{=`\7B n&XGBwgW 31.business risks 经营风险
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m}Y0xV9 +|RB0}hFS- 33.accounting estimate 会计估计
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~P f5ORoe ":;@Hnb/ 35.going concern assumption 持续经营假设
V64L,u#`l _D!g4" 36.audit plan 审计计划
8HErE<_( V6a``i] 37.significant audit areas 重点审计领域
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c+' =hR[ MtmOUI&' 39.fraud舞弊
'\ DSTr:N z4U9n'{ 40.modified or additional procedures 修改或追加审计程序
%1U`@0 h#}YKWL 41.misappropriation of assets 侵占资产
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fEO> fQLax 42.transactions without substance 虚假交易
yfNX7 773/#c 43.unusual pressures 异常压力
wsfd8T4 Cpl;vQ 44.the suspected noncompliance 涉嫌存在违法行为
!dcwq;Ea |$lwkC)O 45.materialiy 重要性
ZU&"73 BN_7Ay/k 46.exceed the materiality level 超过重要性水平
:Ao!ls'= y }2F9= 47.approach the materiality level 接近重要性水平
F@<0s&)1 b'@we0V@S 48.an acceptably low level 可接受水平
JC;^--0(z OyG"1F 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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C'mL& Vy)hDa[& 51.aggregate 总计
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I*[tMzE 72db[ 55.audit risk 审计风险
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95<QI 56.detection risk 检查风险
v6a]1B GJ(d&o8 57.inappropriate audit opinion 不适当的审计意见
`cB_.& xl4=++pu) 58.material misstatement 重大的错报
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exs@ <&!]K?Q9i 59.tolerable misstatement 可容忍错报
,K9f_bv ,t$,idcT+ 60.the acceptable level of detection risk 可接受的检查风险
dWRrG-' 5"Kx9n| 查看《
注会考试《审计》中的128个英文单词(二) 》
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