ZD'mwj+K Yj>4*C9 1.audit
审计 3<+ZA-2 ^67}&O^1 , 2.attestation 鉴证
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`|>]P"9yp WZn;u3,R 4.audit of financial statements 财务报表
审计 )Sb-e(sl A+8)VlE\ 5.agreed-upon procedures 执行商定程序
z9 Ch %A{ L(K 5f7\ 6.high levels of assurance 高水平保证
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! J<Xel{ RV_I&HD! 9.relevance 相关性
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10.professional skepticism 职业谨慎
^pd7nr~Y 4gC(zJ 11.objectivity 客观性
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JW2F_ 12. professional competence 专业胜任能力
]s0wJD= poW%F zj 13.Senior/CPA-in-charge 项目经理
><D2of| 9ghzK?Yc 14.audit engagement letter 业务约定书
XXn3K BIf M0xhcU_ 15.recurring audit 连续审计
y[85eM qMVuFwPhi 16.the client 委托人
BRM `/s (?8i^T?WP= 17.change
CPA 更换
注册会计师 _,60pr3D' {+_p?8X 18.the existing CPA 现任注册
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会计师 IMbF]6%p( O.X;w<F/V 20.the preceding CPA前任
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BYw6{L I50LysM 21.issue the audit report 出具审计报告
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P HOngn f!yl&ulKU 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
qOy(dG g }"WovU{*s 25.assess material misstatement risks评估重大错报风险
tjRwbnT" H!7?#tRU 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
*,CJ 3<> 7glf?oE 27.a general knowledge of —— 初步了解―――的情况
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HAI)+J 1G12FV>M 30.minutes of meeting 会议纪要
OAs>F" eq%cRd]u 31.business risks 经营风险
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P.q7rk< 32.appropriateness 适当性
GqsV6kH ~D}fy 33.accounting estimate 会计估计
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?'a>?al%> kG5+kwV=: 35.going concern assumption 持续经营假设
B.od{@I(Xp fA<os+*9i 36.audit plan 审计计划
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ZG1TRF " z7XI`MZN^ 38.error 错误
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k=kkF" q:M'|5P 40.modified or additional procedures 修改或追加审计程序
{aV,h@> LNR1YC1c 41.misappropriation of assets 侵占资产
R"HV|Dm|m r*mSnPz\q 42.transactions without substance 虚假交易
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Lz_.m Ws0)B8y,| 44.the suspected noncompliance 涉嫌存在违法行为
zi`q([ X=f %! 45.materialiy 重要性
Bf y XSN=0N!GB 46.exceed the materiality level 超过重要性水平
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C:sgT6 ?MSwr_eZH 48.an acceptably low level 可接受水平
A9]&w tMP"9JE, 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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CF-tod -{Ar5) ?=' 51.aggregate 总计
tj*0Y-F~ N$t<&5+ 52.subsequent events 期后事项
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%zY5'$v ` 54.perform additional audit procedures 实施追加的审计程序
|N6.:K[` `5(F'o 55.audit risk 审计风险
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BUsxgs"), YZ:C9:S6X 57.inappropriate audit opinion 不适当的审计意见
:eL[nyQr -~JYfj@ 58.material misstatement 重大的错报
JJg;X :p Ylu\]pr9|C 59.tolerable misstatement 可容忍错报
^C~R)M:C 3Ur_?PM+C 60.the acceptable level of detection risk 可接受的检查风险
ojm IEzsz \5j}6Wj 查看《
注会考试《审计》中的128个英文单词(二) 》
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