UDcr5u eKn ZZ!6O /M 1.audit
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l&] %APL Y@ ;/Sf$Q 3.credibility 可信赖程度
[!KsAsmk &V&beq4)p 4.audit of financial statements 财务报表
审计 5>1c4u`x '{JMWNY 5.agreed-upon procedures 执行商定程序
T DPQ+Kg_ /-@F|,O)$n 6.high levels of assurance 高水平保证
5 8U[IGs( #z_.!E 7.compilation 编制
r`)'Kd v,rKuvc' 8.reliability 可靠性
OaN"6Ge# V*%><r 9.relevance 相关性
2Z^p) yg|yoL'g 10.professional skepticism 职业谨慎
Vn/FW?d7 tg/!=g 11.objectivity 客观性
ZL!5dT&@W iY sQ:3s 12. professional competence 专业胜任能力
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~k"Ice @WKJ7pt`'N 13.Senior/CPA-in-charge 项目经理
cUi6 On1C |w_l~xYV) 14.audit engagement letter 业务约定书
^q}phj3E m5?t<H~ 15.recurring audit 连续审计
(h@~0S +y-3tcI) 16.the client 委托人
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t}m 9I1`* 0A 18.the existing CPA 现任注册
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KlwBoC/{K rXGaav9 19.the successor CPA 后任注册
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b#FW [NGq$5 20.the preceding CPA前任
注册会计师 J6zU# e]:(.Wb- 9 21.issue the audit report 出具审计报告
iNL>TVUM te>Op 1R 22.expert 专家
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X4bZ4U* sa"!ckh 25.assess material misstatement risks评估重大错报风险
cS#| _ $D*Yhv!/ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Ivq|-LDNc Z+Fh I^ 27.a general knowledge of —— 初步了解―――的情况
N;cSR\Ng ZzT"u1,& 28.a more knowledge of—— 进一步了解的情况
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> mP([] y(**F8>?xE 33.accounting estimate 会计估计
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5%fR9?) V67<Ky> 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
.`h:1FP8 qD}O_<_1ym 38.error 错误
n=h!V$X sFRQFX0XoY 39.fraud舞弊
~/Kqkhq+c %/K;!'7 40.modified or additional procedures 修改或追加审计程序
:rN5HOg^9 M9(Kxux# 41.misappropriation of assets 侵占资产
<'P+2(Oi &WVRh=R 42.transactions without substance 虚假交易
,Mu"r!MK Qy'-3GB 43.unusual pressures 异常压力
kE{-h'xADD 6[]O3Aa 44.the suspected noncompliance 涉嫌存在违法行为
0(|36;x 9E 45.materialiy 重要性
11-?M t,yMO 46.exceed the materiality level 超过重要性水平
^ Mq8jw(2 JjBlje 47.approach the materiality level 接近重要性水平
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'# J/e0o@ l]geQl:7`r 50.misstatements or omissions 错报或漏报
lUM-~ #D8u#8Dz 51.aggregate 总计
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I- WR6s= (fC U+ 53.adjust the financial statements 调整财务报表
WeS$$:ro O['5/:- 54.perform additional audit procedures 实施追加的审计程序
M}!E :bv' )9V8&, 55.audit risk 审计风险
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^vVc) 56.detection risk 检查风险
Ccy0!re Vg1MA 57.inappropriate audit opinion 不适当的审计意见
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q}SUev W0N*c*k 58.material misstatement 重大的错报
xayd_RB 9 a^Lo;kHY 59.tolerable misstatement 可容忍错报
.Gnzu"lod Hu7WU;w 60.the acceptable level of detection risk 可接受的检查风险
uBxs`'C $ud\CU:r 查看《
注会考试《审计》中的128个英文单词(二) 》
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