k5@d! }#c J='W+=N 1.audit
审计 W<NmsG})_g #XI"@pD 2.attestation 鉴证
h~w4, T 5@ foxI 3.credibility 可信赖程度
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kJk xx*:u 5.agreed-upon procedures 执行商定程序
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YUscz!rM <qhBc:kc 8.reliability 可靠性
Pdw#o^Iq^ 3sFeP& 9.relevance 相关性
"!H@k%eAM| BDe]18X 10.professional skepticism 职业谨慎
Q2/.6O8 nJJs%@y 11.objectivity 客观性
o9Sn*p-. iCTQ]H3 12. professional competence 专业胜任能力
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uR M{Bs K;U39ofW 13.Senior/CPA-in-charge 项目经理
?z/Vgk+9| 0Q~@F3N-\> 14.audit engagement letter 业务约定书
.0|=[| ]` ]g@v 15.recurring audit 连续审计
)`8pd 7<. &[@\ f^~ 16.the client 委托人
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A nxaT.uFd1 18.the existing CPA 现任注册
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Bf]$X>d 1$ML #5+, 19.the successor CPA 后任注册
会计师 "&lN\&: 9s` /~ a@ 20.the preceding CPA前任
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d:v7+_ W#XG; 21.issue the audit report 出具审计报告
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}B q^3?,#{ 22.expert 专家
f vLC_'M *Oo &}oAj 23.the board of directors 董事会
6;oe=Q:Q F9H~k"_ZJR 24.knowledge of the entity‘ s business 了解被审计单位情况
~]WVG@- ],lV}Mlg* 25.assess material misstatement risks评估重大错报风险
0oU=RbC !e3YnlE 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
X=~V6m `cr(wdvI 27.a general knowledge of —— 初步了解―――的情况
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8)xt(~qF otr>3a*' 29.the prior year‘s working papers 以前年度
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1ktj ](K0Fwo`;" 30.minutes of meeting 会议纪要
&ZJgQ-Pc(m Ip?]K*sq 31.business risks 经营风险
C3VLV&wF Yck~xt&] 32.appropriateness 适当性
]gEhE >UHa 33.accounting estimate 会计估计
eW8[I'v_& ?KWj}|% 34.management representations 管理层声明
}$gmK 4MW ]EQ- 35.going concern assumption 持续经营假设
[!"XcFY:a 2 x4= 36.audit plan 审计计划
$'"8QOnJ?k *'ZN:5%H 37.significant audit areas 重点审计领域
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0ys~2Y!eH RT*5d;l0 39.fraud舞弊
!.Zt[ g} \#dl6:" 40.modified or additional procedures 修改或追加审计程序
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4]&<?"LSK 41.misappropriation of assets 侵占资产
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K7`YJp`i =_pwA:z"A 43.unusual pressures 异常压力
&ak6zM {3edTu 44.the suspected noncompliance 涉嫌存在违法行为
.FP$ IWt/1 &35|16z%@ 45.materialiy 重要性
!3}deY8;# SR7j\1a/2A 46.exceed the materiality level 超过重要性水平
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t})$lM 6s xz_f 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
O/OiQ^T `l]j#qshTm 50.misstatements or omissions 错报或漏报
k%Vv?{g raB+,Oi$G 51.aggregate 总计
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