-kWO2 ~D<7W4c 1.audit
审计 E~'q?LJOB 98X!uh' 2.attestation 鉴证
CW.&Y?>Tv Mr$# e 3.credibility 可信赖程度
hfJrQhmE FgXu1- 4.audit of financial statements 财务报表
审计 ='7er.~\ d\v$%0 5.agreed-upon procedures 执行商定程序
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z-5GH| 6.high levels of assurance 高水平保证
JQ~y- lt $Sp*)A]E` 7.compilation 编制
yTzY? ^>3tYg&7 8.reliability 可靠性
b7?U8/#' ck(CA(_ 9.relevance 相关性
|^YzFrc \;nD)<)J 10.professional skepticism 职业谨慎
s/r5,IFR JoZqLy!@ 11.objectivity 客观性
Fg_?!zR>6 %4bO_vb<9 12. professional competence 专业胜任能力
vpZu.#5c hB|H9+ 13.Senior/CPA-in-charge 项目经理
v[0DE*p s-QM6* 14.audit engagement letter 业务约定书
6a "VCE] ^VSt9& 15.recurring audit 连续审计
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'"!z$i~G= 16.the client 委托人
lcu( "^{3 Q%M'[L?[ 17.change
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8QkWgd7y 8[6ny=S` 19.the successor CPA 后任注册
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vBKjf 8@Egy%_ 21.issue the audit report 出具审计报告
oUW)H CL)1Q 22.expert 专家
ET >S .V5q$5j 23.the board of directors 董事会
pFpQ\xc9$ ^CowJ(y( 24.knowledge of the entity‘ s business 了解被审计单位情况
tIn7(C MgJ%26TZ 25.assess material misstatement risks评估重大错报风险
DFt=%aV[ Sqp;/&Ji 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
Ze[g0" mQwk!* U 27.a general knowledge of —— 初步了解―――的情况
yt/20a sDLVYD 28.a more knowledge of—— 进一步了解的情况
ua]\xBWx 4A\BGD*5 29.the prior year‘s working papers 以前年度
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(PCimT=5 { ()p%#* 30.minutes of meeting 会议纪要
4kW30Ma e67c:Z 31.business risks 经营风险
J6@(X8w{j KKx&UKjV 32.appropriateness 适当性
p56KS5duI. R9b/?*%=9 33.accounting estimate 会计估计
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u4b3bH9U Yv#J`b@y 35.going concern assumption 持续经营假设
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?6gDbE% A%NK0j$;} 38.error 错误
,XWay%8{E ZI2K-z'e 39.fraud舞弊
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w%i+>\tO _1w.B8Lyz@ 41.misappropriation of assets 侵占资产
p^pQZ6- )1ZJ 42.transactions without substance 虚假交易
5t"bCzp ugIm:bg& 43.unusual pressures 异常压力
.G5NGB pz*/4 44.the suspected noncompliance 涉嫌存在违法行为
)V[w:= * ,mO(!D 45.materialiy 重要性
"v\ bMuS "W?l R4 46.exceed the materiality level 超过重要性水平
@!L@UP0 Ak\D6eHcB 47.approach the materiality level 接近重要性水平
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M(.uu`B u):%5F/ 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
{a+Fx}W `'G),{ j 50.misstatements or omissions 错报或漏报
|!4BWt A:8FJ 3' 51.aggregate 总计
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jt'Y(u]2 55.audit risk 审计风险
3&a*] $+!}Vtb 56.detection risk 检查风险
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&dZ.+#8r T(sG.% 58.material misstatement 重大的错报
?FY@fO?es H649J)v+m 59.tolerable misstatement 可容忍错报
;H m-,W ~$y#(YbH 60.the acceptable level of detection risk 可接受的检查风险
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&3HFf "EOk^1,y 查看《
注会考试《审计》中的128个英文单词(二) 》
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