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注会《审计》英语常用词汇 i
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1.audit 审计 IvHh4DU3Z
2.attestation 鉴证 26 I
3.credibility 可信赖程度 p =(@3%k
4.audit of financial statements 财务报表审计 R'}95S<
5.agreed-upon procedures 执行商定程序 HDVW0QaMu
6.high levels of assurance 高水平保证 cc}Key@D
7.compilation 编制 q5x[~]?
8.reliability 可靠性 t23'x0l
9.relevance 相关性 2f>PO +4S{
10.professional skepticism 职业谨慎 2 PqS%`XiS
11.objectivity 客观性 $P z`$~
12. professional competence 专业胜任能力 31WC=ur5
13.Senior/CPA-in-charge 项目经理 -d+aV1n
14.audit engagement letter 业务约定书 5%zXAQD=<
15.recurring audit 连续审计 omSM:f_~
16.the client 委托人 s 5WqR8
17.change CPA 更换注册会计师 R=Zn -q
18.the existing CPA 现任注册会计师 rH8@69,B
19.the successor CPA 后任注册会计师 y [#pC<^
20.the preceding CPA前任注册会计师 Rk6deI]
21.issue the audit report 出具审计报告 Cx<0 H
22.expert 专家 N8tox
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23.the board of directors 董事会 "_|oW n
24.knowledge of the entity‘ s business 了解被审计单位情况 2P#=a?~[
25.assess material misstatement risks评估重大错报风险 6%,C_7j
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 hRC
27.a general knowledge of —— 初步了解―――的情况 );V2?G`/
28.a more knowledge of—— 进一步了解的情况 _"@CGXu
29.the prior year‘s working papers 以前年度工作底稿 P{OAV+cG
30.minutes of meeting 会议纪要 o*WY=
31.business risks 经营风险 ({r*=wAP
32.appropriateness 适当性 a"N4~
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33.accounting estimate 会计估计 &;yH@@Z
34.management representations 管理层声明 54lu2
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35.going concern assumption 持续经营假设 U>Ld~cw
36.audit plan 审计计划 k
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37.significant audit areas 重点审计领域 Zxr!:t7
38.error 错误 :W#rhuzC
39.fraud舞弊 E`int?
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40.modified or additional procedures 修改或追加审计程序 5r~#0Zf*
41.misappropriation of assets 侵占资产 KWAb-yB
42.transactions without substance 虚假交易 YHNR3
43.unusual pressures 异常压力 ^d}gpin
44.the suspected noncompliance 涉嫌存在违法行为 z]B]QB
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45.materialiy 重要性 Od+6 -J
46.exceed the materiality level 超过重要性水平 r{\1w
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47.approach the materiality level 接近重要性水平 "Z
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48.an acceptably low level 可接受水平 @NhvnfZ
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 U,#yqER'r
50.misstatements or omissions 错报或漏报 4iAZ+l5&
51.aggregate 总计 &Z(K6U#.
52.subsequent events 期后事项 6+r$t#
53.adjust the financial statements 调整财务报表 L86n}+
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54.perform additional audit procedures 实施追加的审计程序 dQoYCS}IaV
55.audit risk 审计风险 j',W 64
56.detection risk 检查风险 1b=lpw1}
57.inappropriate audit opinion 不适当的审计意见 Z;9>S=w!
58.material misstatement 重大的错报 --;@
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59.tolerable misstatement 可容忍错报 ;g{qYj_
60.the acceptable level of detection risk 可接受的检查风险 X%z }VA
61.assessed level of material misstatement risk 重大错报风险的评估水平 ojYbR<jn9
62.simall business 小规模企业 mxor1P#|
63.accounting system 会计系统 #^m0aB7r
64.test of control 控制测试 B9p?8.[
65.walk-through test 穿行测试 zp\8_ U@
66.communication 沟通 S$KFf=0
67.flow chart 流程图 P96pm6H_;
68.reperformance of internal control 重新执行 U*90m~)
69.audit evidence 审计证据 HeBcT^a
70.substantive procedures 实质性程序 F,
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71.assertions 认定 l/;X?g5+
72.esistence 存在 %ZHP2j
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73.occurrence 发生 KiG p[eb
74.completeness 完整性
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75.rights and obligations 权利和义务 :#dE:L;T
76.valuation and allocation 计价和分摊 f{SB1M
77.cutoff 截止 YK|bXSA[
78.accuracy 准确性 $kR N
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79.classification 分类 f0Bto/,>~
80.inspection 检查 &zs'/xv]
81.supervision of counting 监盘 U
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82.observation 观察 !9 fz(9
83.confirmation 函证 3?Y 2L
84.computation 计算 Gy=B&bo