_qa]T'8 ;stjqTd 1.audit
审计 -P}A26qB Y1h)aQ5{ 2.attestation 鉴证
MDlH[PJ@i uHKEt[PS$ 3.credibility 可信赖程度
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审计 i% 1UUI(W BEOPZ[Q|c 5.agreed-upon procedures 执行商定程序
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~2Wus8X- 8%K{l g" 7.compilation 编制
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8.reliability 可靠性
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+dvu* 9.relevance 相关性
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L bny5e:= d 10.professional skepticism 职业谨慎
vxZ'-&;t ?b+Y])SJK 11.objectivity 客观性
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12. professional competence 专业胜任能力
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4 eLZ y$%oR6K7- 14.audit engagement letter 业务约定书
o ks;G([ BzfR8mD 15.recurring audit 连续审计
Q'n+K5&p "%Ok3Rvv 16.the client 委托人
`^[k8Z( d3c.lD)L9 17.change
CPA 更换
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&U'^ 18.the existing CPA 现任注册
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会计师 g!}]FQBb 56)!&MF 20.the preceding CPA前任
注册会计师 ` Tap0V vi}16V84l 21.issue the audit report 出具审计报告
`-{l$Hn9|~ +bE{g@%@+ 22.expert 专家
1\fx57a\ V| V9. 23.the board of directors 董事会
oE+P= !An?<Sv$ 24.knowledge of the entity‘ s business 了解被审计单位情况
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4MPy}yT* mFTuqujO 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
bN/8 ~! `D(V_WZ 27.a general knowledge of —— 初步了解―――的情况
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nms[No? j;`pAN(' 29.the prior year‘s working papers 以前年度
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*lR) 30.minutes of meeting 会议纪要
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?^Aj\z> 31.business risks 经营风险
B<I(t"s RyK~"CWT 32.appropriateness 适当性
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q7lC}'2fu xmnBG4,f 34.management representations 管理层声明
=;-C;gn:w hM]Z T5;< 35.going concern assumption 持续经营假设
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6#Z]yk+p B/l^=u+- 37.significant audit areas 重点审计领域
\H .Cmm^I nx%A s 38.error 错误
5)< Y3nU~ %JBLp xnq 39.fraud舞弊
$\ZWQct ~u$cX1M 40.modified or additional procedures 修改或追加审计程序
7R6B}B?/ lPR^~&/ 41.misappropriation of assets 侵占资产
kS_#8I ufk2zL8y 42.transactions without substance 虚假交易
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SLEOcOAmD Tl yyJ{~ 46.exceed the materiality level 超过重要性水平
|?J57( Lx>[`QT 47.approach the materiality level 接近重要性水平
?jz\[0)s EHq;eF 48.an acceptably low level 可接受水平
]*=!lfrV 9]+zZP_# 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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564L.^$@| Eb~vNdPo 52.subsequent events 期后事项
*g*"bi* B~]6[Z 53.adjust the financial statements 调整财务报表
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g"" 1\rc= f|(9+~K/7& 55.audit risk 审计风险
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nGWy4rY2S Vaf, 58.material misstatement 重大的错报
z*.G0DFw s@$0!8sxm 59.tolerable misstatement 可容忍错报
q !9;JrX s@&3;{F6D 60.the acceptable level of detection risk 可接受的检查风险
?i_/f} .K 68GH$ji 查看《
注会考试《审计》中的128个英文单词(二) 》
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