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注会《审计》英语常用词汇 BYS>"
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1.audit 审计 xi\uLu?i
2.attestation 鉴证 6d 8n1_
3.credibility 可信赖程度 ~b4fk^u`+
4.audit of financial statements 财务报表审计 J_|>rfW
5.agreed-upon procedures 执行商定程序 qn\>(&
6.high levels of assurance 高水平保证 Ox/va]e7"
7.compilation 编制 8J9o$S
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8.reliability 可靠性 z#&qWO
9.relevance 相关性 ^h|'\-d\
10.professional skepticism 职业谨慎 ,%m$_wA$
11.objectivity 客观性 ]Otl(\v(h
12. professional competence 专业胜任能力 |@)ij c4i
13.Senior/CPA-in-charge 项目经理 naB[0I&
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14.audit engagement letter 业务约定书 L/cbq*L
15.recurring audit 连续审计 `V0]t_*D
16.the client 委托人 U(qM( E
17.change CPA 更换注册会计师 0$49X
18.the existing CPA 现任注册会计师 a-DE-V Uls
19.the successor CPA 后任注册会计师 0MzHr2?'P
20.the preceding CPA前任注册会计师 V'?nS&,i
21.issue the audit report 出具审计报告 gzdgnF2
22.expert 专家 WI'csM;M#
23.the board of directors 董事会 N=L
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24.knowledge of the entity‘ s business 了解被审计单位情况 EA>$t\z
25.assess material misstatement risks评估重大错报风险
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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 oq<#
27.a general knowledge of —— 初步了解―――的情况 .g&BA15<F6
28.a more knowledge of—— 进一步了解的情况 Kd,m;S\
29.the prior year‘s working papers 以前年度工作底稿 bmddh2
30.minutes of meeting 会议纪要 ZNA?`Z)f
31.business risks 经营风险 DwTZ<H4
32.appropriateness 适当性 !p9F'7;Y<
33.accounting estimate 会计估计 eaiz
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34.management representations 管理层声明 Cw^)}23R
35.going concern assumption 持续经营假设 T
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36.audit plan 审计计划 s^v,i
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37.significant audit areas 重点审计领域 If#7SF)n'
38.error 错误 XJ NKM~
39.fraud舞弊 *'t`;m~
40.modified or additional procedures 修改或追加审计程序 9hp0wi@W}
41.misappropriation of assets 侵占资产 Ul@'z|
42.transactions without substance 虚假交易 3i$AR
43.unusual pressures 异常压力 p9sxA|O=y
44.the suspected noncompliance 涉嫌存在违法行为 Vis?cuU/
45.materialiy 重要性 ,zyrBO0 Eq
46.exceed the materiality level 超过重要性水平 ;~q)^.K3
47.approach the materiality level 接近重要性水平 NAocmbfNz
48.an acceptably low level 可接受水平 |)_<