~b$z\|Y \p@nH%@v 1.audit
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mWN1Q<vn,l WrHgF*[ 3.credibility 可信赖程度
4-d99|mv g=oeS%>E 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
*<.WL"Qhl B=q)}aWc 6.high levels of assurance 高水平保证
r>Qyc w*6!?=jP 7.compilation 编制
6Y>,e;R J]|6l/i 8.reliability 可靠性
xu"94y+ iB}LnC: 9.relevance 相关性
:rTKqX&"j }/7.+yD 10.professional skepticism 职业谨慎
!4 4mT'Y zqvRkMWc M 11.objectivity 客观性
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XC7Ty'#"KX <(#xOe 13.Senior/CPA-in-charge 项目经理
+;:aG6q+ EvSnZB1 y 14.audit engagement letter 业务约定书
wv7p,9Z[ J:g<RZZ1 15.recurring audit 连续审计
B~V<n&< i)@U.-*5m 16.the client 委托人
i3M?D}(Bs KD%xo/Z. 17.change
CPA 更换
注册会计师 \'s$ZN$k ]5o0 18.the existing CPA 现任注册
会计师
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会计师 M9(ez7Z E'&OOEMN- 20.the preceding CPA前任
注册会计师 [D<RV3x9 k7yv>iN 21.issue the audit report 出具审计报告
&prdlh=UE ]/ZA/:Oa+ 22.expert 专家
]HJ{dcF _XY`UZ 23.the board of directors 董事会
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Sv9S 24.knowledge of the entity‘ s business 了解被审计单位情况
5eiZs 1EC -e|M. 25.assess material misstatement risks评估重大错报风险
l5ZADK4 &jXca| wAR 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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>@R 27.a general knowledge of —— 初步了解―――的情况
g{g`YvLu^ + AcKB82 28.a more knowledge of—— 进一步了解的情况
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-\%_J_( 30.minutes of meeting 会议纪要
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L?=#*4t avu*>SB 32.appropriateness 适当性
Qa,NGP. Ph(]?MG\_ 33.accounting estimate 会计估计
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e={k.y}x} JwN}Jm 35.going concern assumption 持续经营假设
_-4n~( io1S9a(y 36.audit plan 审计计划
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%Xv< 37.significant audit areas 重点审计领域
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8fJR{jD(s ]%gp?9wy 39.fraud舞弊
3[MdUj1y[ ePV-yy 40.modified or additional procedures 修改或追加审计程序
R'*<A3^ :.C+?$iuX 41.misappropriation of assets 侵占资产
JfI aOhKs] tP}Xhn` 42.transactions without substance 虚假交易
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AC9{*K[ <T(s\N5B= 44.the suspected noncompliance 涉嫌存在违法行为
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47.approach the materiality level 接近重要性水平
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rDs- J)-T:.i|0 48.an acceptably low level 可接受水平
' oBo| Z6 t E{/ 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
M%7`8KQ 9uuta4&uI 50.misstatements or omissions 错报或漏报
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n"(7dl? A;odVaH7 53.adjust the financial statements 调整财务报表
x$~3$E 4uFIpS|rq 54.perform additional audit procedures 实施追加的审计程序
?g5iok { )J;ny!^2 55.audit risk 审计风险
[m~b[ZwES ^Y$QR] 56.detection risk 检查风险
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LEWa6'0rq ^&C&~}Zv 58.material misstatement 重大的错报
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| @uq() ,Qat 60.the acceptable level of detection risk 可接受的检查风险
'P+f|d[ #]@9qPyn 查看《
注会考试《审计》中的128个英文单词(二) 》
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