V*xo3hU <c`+ fPW 1.audit
审计 ( (.b& /INjP~C 2.attestation 鉴证
MK"p~b0-> Ue:LKK1Gsr 3.credibility 可信赖程度
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fP+RuZ 4.audit of financial statements 财务报表
审计 bl8zcpdL 29a~B<e7s 5.agreed-upon procedures 执行商定程序
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h/'b(9fS b-)m'B}` 8.reliability 可靠性
j ^Tb= *Sd}cDCO% 9.relevance 相关性
LS"_-4I} y\a@'LFL 10.professional skepticism 职业谨慎
SRU}- [-ONs 11.objectivity 客观性
Th\w#%'N _*K=Z,a;\ 12. professional competence 专业胜任能力
fGZZ['E %-lilo 13.Senior/CPA-in-charge 项目经理
<0EVq8h Zqo 14.audit engagement letter 业务约定书
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m'r=Z 15.recurring audit 连续审计
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注册会计师 ^ gy"$F3{` 8;%F-? 18.the existing CPA 现任注册
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会计师 Kia34 ~W "dkDT7 20.the preceding CPA前任
注册会计师 %qycxEVP zl]Ic' _i 21.issue the audit report 出具审计报告
a)o-6 !#NGGIp; 22.expert 专家
EDDld6O, R!+_mPb=Q* 23.the board of directors 董事会
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5~R1KjjvA M?gc&2Y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Ye=c;0V(w IYG,nt! 27.a general knowledge of —— 初步了解―――的情况
h,*-V 'X.k (kY wD 28.a more knowledge of—— 进一步了解的情况
>;sz(F3) 'NAC4to;; 29.the prior year‘s working papers 以前年度
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g -f-@[; D 30.minutes of meeting 会议纪要
yq=rv$.s BJDSk#!J!{ 31.business risks 经营风险
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IaHu$` v 6k=*O|r 34.management representations 管理层声明
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EyDH-}Y fG,)`[eD!_ 36.audit plan 审计计划
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r.ib"W#4 Hp(wR'(g& 38.error 错误
7L4~yazmK Qn!KL0w 39.fraud舞弊
Q`zW[Y&] .At^b4#( 40.modified or additional procedures 修改或追加审计程序
-Q MO*PY ]Vm:iF#5P 41.misappropriation of assets 侵占资产
"nA~/t= gWGh:.*T 42.transactions without substance 虚假交易
U3^3nL-M9 8#ZF<BY 43.unusual pressures 异常压力
Koi-b s= bP@[Gj 44.the suspected noncompliance 涉嫌存在违法行为
%0_}usrsk ?'^dYQ4 45.materialiy 重要性
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oU/{<gs (7A- cC 47.approach the materiality level 接近重要性水平
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~N]pB]/][ L#`Vr$ 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
y[DS$>E % pQi}x 50.misstatements or omissions 错报或漏报
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jAxrU uhvn1" 52.subsequent events 期后事项
oqa8v6yG' `&jG8lHa 53.adjust the financial statements 调整财务报表
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YZZog 6% kLe{3>}j 56.detection risk 检查风险
6){nu rDBG &l~9FE* 57.inappropriate audit opinion 不适当的审计意见
rAZ~R PrW M-/2{F[ 58.material misstatement 重大的错报
j_0xE;g"] Wg=q lux- 59.tolerable misstatement 可容忍错报
?>DwNz^.! i}/Het+( 60.the acceptable level of detection risk 可接受的检查风险
T-y5U}, `4-m$ab 查看《
注会考试《审计》中的128个英文单词(二) 》
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