WGZ9B^A f\sQO& 1.audit
审计 CU@Rob} s D!Pq4'd( 2.attestation 鉴证
9\mLW" r\-uJ~8N 3.credibility 可信赖程度
n%.7h3 E^/t$M|H 4.audit of financial statements 财务报表
审计 'R'*kxf >\P@^ h] 5.agreed-upon procedures 执行商定程序
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TE7nJ gm eo?;`7 7.compilation 编制
fY51:0{ Kzm+GW3o[ 8.reliability 可靠性
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fPR1f~r 5A3xVN= 10.professional skepticism 职业谨慎
jD<{t Uyg5i[&X@ 11.objectivity 客观性
NflD/q/ L R6kD=JY/! 12. professional competence 专业胜任能力
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fN&8E 13.Senior/CPA-in-charge 项目经理
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lb0[ 14.audit engagement letter 业务约定书
9.gXzPH p93r'&Q 15.recurring audit 连续审计
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CPA 更换
注册会计师 8pIP ~=6xyc/c 18.the existing CPA 现任注册
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注册会计师 `1$@|FgyC DEG[Z7Ju 21.issue the audit report 出具审计报告
.f%fHj bpJ(XN}E 22.expert 专家
7Bzq,2s c[wla<dO* 23.the board of directors 董事会
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"GMBjT8 JQ8fdP A 25.assess material misstatement risks评估重大错报风险
;c-(ObSm 1 d}Z(My 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
8<S~Z:JK WM7oM~&{6 27.a general knowledge of —— 初步了解―――的情况
B(LWdap~ |[<_GQl 28.a more knowledge of—— 进一步了解的情况
rzhWw-GY QdH\LL^8R4 29.the prior year‘s working papers 以前年度
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-3t7* 3G,Oba[$< 30.minutes of meeting 会议纪要
M -cTRd-i f9t6q*a`% 31.business risks 经营风险
I5 o)_nc +7D|4 32.appropriateness 适当性
QRc{vUR& *}F3M\ 33.accounting estimate 会计估计
E4`N-3 "CSsCA$/ 34.management representations 管理层声明
2,$8icM xu/cq9 35.going concern assumption 持续经营假设
R]}}$R`j 3oGt3F{gZ 36.audit plan 审计计划
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2h|MXI\g `18qbot 38.error 错误
:1cV;gJ f2Klt6"9 39.fraud舞弊
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41.misappropriation of assets 侵占资产
6}gls}[0{e 1->dMm}G[ 42.transactions without substance 虚假交易
.*@;@06? QwNly4 43.unusual pressures 异常压力
kw>v:F<M lGV0*Cji 44.the suspected noncompliance 涉嫌存在违法行为
x[wq]q#* 3 R=,1< 45.materialiy 重要性
]e"=$2d$ ''q@> 46.exceed the materiality level 超过重要性水平
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^1S!F-H4\ Jj>?GAir 48.an acceptably low level 可接受水平
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'-r).Xk mC4zactv 51.aggregate 总计
)JDs\fUE iqC|G/ 52.subsequent events 期后事项
;X8yFq AsQ)q 53.adjust the financial statements 调整财务报表
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Z\b 54.perform additional audit procedures 实施追加的审计程序
AYt%`Y.! v6=RY<l"m 55.audit risk 审计风险
MuYk};f K#%&0D! 56.detection risk 检查风险
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]9YJ,d@J @GBxL*e 58.material misstatement 重大的错报
3VsW@SG7N M`. tf_x 59.tolerable misstatement 可容忍错报
R}G4rO-J o>).Cj 60.the acceptable level of detection risk 可接受的检查风险
$*SW8'],` [=E 查看《
注会考试《审计》中的128个英文单词(二) 》
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