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注会《审计》英语常用词汇 7F]Hq
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1.audit 审计 P*%P"g
2.attestation 鉴证 20haA0s
3.credibility 可信赖程度 cUd>ahv
4.audit of financial statements 财务报表审计 2u5\tp?8
5.agreed-upon procedures 执行商定程序 3fX_XH1Q
6.high levels of assurance 高水平保证 eTw9c }[
7.compilation 编制 3QVUWhJ
8.reliability 可靠性 UA]T7r@
9.relevance 相关性 U1fqs{>
10.professional skepticism 职业谨慎 S1~K.<B
11.objectivity 客观性 3 m-g-
12. professional competence 专业胜任能力 -`z%<)!Y
13.Senior/CPA-in-charge 项目经理 ]mNsG0r6
14.audit engagement letter 业务约定书 zLg$|@E&
15.recurring audit 连续审计 (~5]1S}F
16.the client 委托人 0Y0`$
17.change CPA 更换注册会计师 aMkuyqPf{
18.the existing CPA 现任注册会计师 xI#rnx*
19.the successor CPA 后任注册会计师 L\bcR
20.the preceding CPA前任注册会计师 m
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21.issue the audit report 出具审计报告 (JjxrZ+L
22.expert 专家 HFFr
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23.the board of directors 董事会 B`3z(a92S
24.knowledge of the entity‘ s business 了解被审计单位情况 7Lj:m.0O^
25.assess material misstatement risks评估重大错报风险 ^'Rs`e
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 @8aV*zjB
27.a general knowledge of —— 初步了解―――的情况 1P'L<z
28.a more knowledge of—— 进一步了解的情况 g3Hi5[-H
29.the prior year‘s working papers 以前年度工作底稿 y@2"[fo3~
30.minutes of meeting 会议纪要 U,fPG/9
31.business risks 经营风险 xb9^WvV
32.appropriateness 适当性 Lc]hwMGR*
33.accounting estimate 会计估计 H,GnF
34.management representations 管理层声明 &t_TLV 8T
35.going concern assumption 持续经营假设 =`N 0
36.audit plan 审计计划 v^p* l0r6:
37.significant audit areas 重点审计领域 `C-8zA
38.error 错误 -'WR9M?fq
39.fraud舞弊 $83Qd
40.modified or additional procedures 修改或追加审计程序 cG@Wo8+
41.misappropriation of assets 侵占资产 Nr)DU.f
42.transactions without substance 虚假交易 `fJ;4$4
43.unusual pressures 异常压力 RF
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44.the suspected noncompliance 涉嫌存在违法行为 )#hR}|
45.materialiy 重要性 on5\rY<I:@
46.exceed the materiality level 超过重要性水平 Iue=\qUK^
47.approach the materiality level 接近重要性水平 yzL9Ic
48.an acceptably low level 可接受水平 Ky8,HdAq
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 z-"P raP
50.misstatements or omissions 错报或漏报 /!6 VP |
51.aggregate 总计 )Wt&*WMFXl
52.subsequent events 期后事项 8NE[L#k
53.adjust the financial statements 调整财务报表 O ]-8 %
54.perform additional audit procedures 实施追加的审计程序 ~+Cl9:4T
55.audit risk 审计风险 v/$<#2|
56.detection risk 检查风险 | "M1+(k7
57.inappropriate audit opinion 不适当的审计意见 j
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58.material misstatement 重大的错报 R6z *!W{
59.tolerable misstatement 可容忍错报 R `ob;>[Q
60.the acceptable level of detection risk 可接受的检查风险 {3K]Q=
61.assessed level of material misstatement risk 重大错报风险的评估水平 b`DPlQHj
62.simall business 小规模企业 i\.(6hf+
63.accounting system 会计系统 ~]<VEji
64.test of control 控制测试 !B9Yw/Ba
65.walk-through test 穿行测试 gOE?
66.communication 沟通 *g:Dg I 2
67.flow chart 流程图 GN5*
68.reperformance of internal control 重新执行 9ku|w#%I
69.audit evidence 审计证据 .>_%12>
70.substantive procedures 实质性程序 *] >R
71.assertions 认定 ^ AZv4H*~
72.esistence 存在 V@gG
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73.occurrence 发生 R]>0A3P
74.completeness 完整性 -sDl[
75.rights and obligations 权利和义务 !Bg^-F:N
76.valuation and allocation 计价和分摊 E\9HZ;}G
77.cutoff 截止 ={6vShG)m
78.accuracy 准确性
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79.classification 分类 .]<gm9l
80.inspection 检查 =W"
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81.supervision of counting 监盘 *Csxf[O
82.observation 观察 KMl3`+i
83.confirmation 函证 :zO
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84.computation 计算 ggfCfn
85.analytical procedures 分析程序 YETGq-
86.vouch 核对 Y$|KY/)H)
87.trace 追查 v=&xiw