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注会《审计》英语常用词汇 'Zqt~5=5
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1.audit 审计 CZ%KC$l.5
2.attestation 鉴证 $-<yX<.
3.credibility 可信赖程度 \g v-2.,
4.audit of financial statements 财务报表审计 -iFFXESVX
5.agreed-upon procedures 执行商定程序 =`
Ky N/
6.high levels of assurance 高水平保证 Yq:/dpA_
7.compilation 编制 /q/^B>]
8.reliability 可靠性 z]=Ks_7
9.relevance 相关性 UF@.
10.professional skepticism 职业谨慎 A;f)`i0l,
11.objectivity 客观性 S&;)F|-q
12. professional competence 专业胜任能力 8:uh0
13.Senior/CPA-in-charge 项目经理 7nM<P4\
14.audit engagement letter 业务约定书 |:u5R%
15.recurring audit 连续审计 g;:3I\ L
16.the client 委托人 u;b 6uE
17.change CPA 更换注册会计师 KvI/!hl\
18.the existing CPA 现任注册会计师 Ki%)LQAg
19.the successor CPA 后任注册会计师 B}aW y &D
20.the preceding CPA前任注册会计师 {96NtR0Z
21.issue the audit report 出具审计报告 T~4HeEG>uH
22.expert 专家 `wSoa#U"@
23.the board of directors 董事会 Wul8ej:
24.knowledge of the entity‘ s business 了解被审计单位情况 ?q0a^c?A^
25.assess material misstatement risks评估重大错报风险 {xP-p"?p
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jP<6Q|5F
27.a general knowledge of —— 初步了解―――的情况 VP7LKfv
28.a more knowledge of—— 进一步了解的情况 -W:@3\{
29.the prior year‘s working papers 以前年度工作底稿 dkg+_V!
30.minutes of meeting 会议纪要 VRHS 4
31.business risks 经营风险 &?']EcU5h9
32.appropriateness 适当性 `}8)P#
33.accounting estimate 会计估计 ?wjk=hM2
34.management representations 管理层声明 R1.Y
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35.going concern assumption 持续经营假设 #;m^DX QZn
36.audit plan 审计计划 [G[{?{
37.significant audit areas 重点审计领域 */vid(P77
38.error 错误 P8tCzjrV
39.fraud舞弊 -vt6n1A&b
40.modified or additional procedures 修改或追加审计程序 2Ns<lh
41.misappropriation of assets 侵占资产 ONc#d'-L
42.transactions without substance 虚假交易 O_5;?$[m
43.unusual pressures 异常压力 xx?0F
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44.the suspected noncompliance 涉嫌存在违法行为 e`5:46k|
45.materialiy 重要性 U)3?&9H
46.exceed the materiality level 超过重要性水平 kjSzuqB
47.approach the materiality level 接近重要性水平 t=[/
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48.an acceptably low level 可接受水平 =sS=
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 <