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注会《审计》英语常用词汇 u/xP$
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1.audit 审计 !e+Sa{X
2.attestation 鉴证 Nw%^Gs<~
3.credibility 可信赖程度 \\{78WDA
4.audit of financial statements 财务报表审计 |nU%H=Rs/
5.agreed-upon procedures 执行商定程序 V0n8fez
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6.high levels of assurance 高水平保证 |W*2L]&
7.compilation 编制 XANJ A
8.reliability 可靠性 ;u<F,o(
9.relevance 相关性 cQ3p|a `
10.professional skepticism 职业谨慎 JURg=r]LI
11.objectivity 客观性 ZgmK~iJ
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 ,^jQBD4={
14.audit engagement letter 业务约定书 ry+|gCZ
15.recurring audit 连续审计 w
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16.the client 委托人 .(s@{=
17.change CPA 更换注册会计师 *2/6fhI[p
18.the existing CPA 现任注册会计师 TQOJN
19.the successor CPA 后任注册会计师 hl2|Ec
20.the preceding CPA前任注册会计师 =@nW;PUZ
21.issue the audit report 出具审计报告 @P h'!
22.expert 专家 O#<S\66
23.the board of directors 董事会 gx2v(1?S
24.knowledge of the entity‘ s business 了解被审计单位情况 3f:]*U+O
25.assess material misstatement risks评估重大错报风险 |w -s{L3@+
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 ?OGs+G
27.a general knowledge of —— 初步了解―――的情况 .~a8\6
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28.a more knowledge of—— 进一步了解的情况 4-9cp=\PE
29.the prior year‘s working papers 以前年度工作底稿 [hqat'Vj,
30.minutes of meeting 会议纪要 !:~C/B{
31.business risks 经营风险 )&-n-m@E
32.appropriateness 适当性 S+?*l4QK
33.accounting estimate 会计估计 rLbFaLeQ
34.management representations 管理层声明 -L2?T
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35.going concern assumption 持续经营假设 g^U-^f
36.audit plan 审计计划 H~:g=Zw
37.significant audit areas 重点审计领域 }IQ! [T5
38.error 错误 mXu";?2
39.fraud舞弊 swMR+F#u*
40.modified or additional procedures 修改或追加审计程序 !Wy&+H*0
41.misappropriation of assets 侵占资产 T,B%iZ gCh
42.transactions without substance 虚假交易 @[1,i~H
43.unusual pressures 异常压力 X.rbJyKe
44.the suspected noncompliance 涉嫌存在违法行为 c~6ywuq+M`
45.materialiy 重要性 3Q,p,
46.exceed the materiality level 超过重要性水平 L l,nt
47.approach the materiality level 接近重要性水平 uL^X$8K;(
48.an acceptably low level 可接受水平 BJqb'Hjd
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 v'Up& /(
50.misstatements or omissions 错报或漏报 Ey_mK\'
51.aggregate 总计 7e{w,.ny!
52.subsequent events 期后事项 N8!e(YK_
53.adjust the financial statements 调整财务报表 S Z &[o&H
54.perform additional audit procedures 实施追加的审计程序 YT@N$kOg_
55.audit risk 审计风险 fQw|SW
56.detection risk 检查风险 @s\}ER3
57.inappropriate audit opinion 不适当的审计意见 rWBgYh
58.material misstatement 重大的错报 3 >^B%qg6
59.tolerable misstatement 可容忍错报 ^SS9BQ*m
60.the acceptable level of detection risk 可接受的检查风险 QdIoK7J 9
61.assessed level of material misstatement risk 重大错报风险的评估水平 oJI+c+e"
62.simall business 小规模企业 2XeN E[
63.accounting system 会计系统 Y1BxRd?D
64.test of control 控制测试 0b2;
65.walk-through test 穿行测试 /|<0,oz oJ
66.communication 沟通 `$/M\aM%
67.flow chart 流程图 _$v$v$74^
68.reperformance of internal control 重新执行 d"+ _`d=`
69.audit evidence 审计证据 3W3d $
70.substantive procedures 实质性程序 ]`}EOS-Q
71.assertions 认定 ],wzZhA
72.esistence 存在 l_2YPon
73.occurrence 发生 n>%TIoY
74.completeness 完整性 |^GN<