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注会《审计》英语常用词汇 W
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1.audit 审计 &X=7b@r
2.attestation 鉴证 "Ms;sdjg}&
3.credibility 可信赖程度 E}@C4pS
4.audit of financial statements 财务报表审计 g.lTNQm$u
5.agreed-upon procedures 执行商定程序 T] zEcx+e
6.high levels of assurance 高水平保证 %;PpwI
7.compilation 编制 v}G^+
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8.reliability 可靠性 i5 '&u:
9.relevance 相关性 b)LT[>f
10.professional skepticism 职业谨慎 BVQy@:K/
11.objectivity 客观性 !+l'<*8V
12. professional competence 专业胜任能力 D|]BFu)F
13.Senior/CPA-in-charge 项目经理 YuX JT*
14.audit engagement letter 业务约定书 Nwvlv{k'
15.recurring audit 连续审计 BR,-:?z
16.the client 委托人 Harg<l
17.change CPA 更换注册会计师 j[>cv;h
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18.the existing CPA 现任注册会计师 "y1Iu
19.the successor CPA 后任注册会计师 j4.wd
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20.the preceding CPA前任注册会计师 ,,H "?VO
21.issue the audit report 出具审计报告 3/G^V'Yu
22.expert 专家 ,YYEn^:>
23.the board of directors 董事会 zWHq4@K
24.knowledge of the entity‘ s business 了解被审计单位情况 x9_
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25.assess material misstatement risks评估重大错报风险 Z_d"<k}I
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 uO?+vYAN
27.a general knowledge of —— 初步了解―――的情况 B`*,L\LZ*
28.a more knowledge of—— 进一步了解的情况 $ghZ<Y2}9
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 NYm"I`5w
31.business risks 经营风险
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32.appropriateness 适当性 ^h(wi`i
33.accounting estimate 会计估计 !
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34.management representations 管理层声明 ZnG.::&:
35.going concern assumption 持续经营假设 9!FX*}dC
36.audit plan 审计计划 >Vuvbo
37.significant audit areas 重点审计领域 "M I';6
38.error 错误 hW^,' m
39.fraud舞弊 %uW=kr
40.modified or additional procedures 修改或追加审计程序 t@q'm.:uw<
41.misappropriation of assets 侵占资产 &!!*xv-z
42.transactions without substance 虚假交易 8{ zX=
43.unusual pressures 异常压力 Fn4v/)*H
44.the suspected noncompliance 涉嫌存在违法行为 vOQ%f?%G\
45.materialiy 重要性 80x
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46.exceed the materiality level 超过重要性水平 k+<945kC
47.approach the materiality level 接近重要性水平 Gp"GTP
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48.an acceptably low level 可接受水平 L@}PW)#
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9}573M
50.misstatements or omissions 错报或漏报 _fAgp_)
51.aggregate 总计 v4$/LUJZp
52.subsequent events 期后事项 @6u/)>rI
53.adjust the financial statements 调整财务报表 &q