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注会《审计》英语常用词汇
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1.audit 审计 V8=Y@T,
2.attestation 鉴证 nS()u}c;r
3.credibility 可信赖程度 EL3|u64GO
4.audit of financial statements 财务报表审计 B7\k< Nit0
5.agreed-upon procedures 执行商定程序 *`(
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6.high levels of assurance 高水平保证 61U<5:#l
7.compilation 编制 {%w!
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8.reliability 可靠性
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9.relevance 相关性 BF{w)=@/'
10.professional skepticism 职业谨慎 2/,0iwj-
11.objectivity 客观性 7j5f ;O^+
12. professional competence 专业胜任能力 E2GGEKrW
13.Senior/CPA-in-charge 项目经理 4Ij-Ilg)%
14.audit engagement letter 业务约定书 {;2i.m1
15.recurring audit 连续审计 )o!XWh
16.the client 委托人 0=w K:Ex
17.change CPA 更换注册会计师 k
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18.the existing CPA 现任注册会计师 {F&-7u0
19.the successor CPA 后任注册会计师 79zJ\B_
20.the preceding CPA前任注册会计师 *zO&N^X.4
21.issue the audit report 出具审计报告 \qsw"B*tv`
22.expert 专家 -
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23.the board of directors 董事会 i`
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24.knowledge of the entity‘ s business 了解被审计单位情况 bg|!'1bD`5
25.assess material misstatement risks评估重大错报风险 Gf8s?l
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 TG
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27.a general knowledge of —— 初步了解―――的情况 5>9Y|UU
28.a more knowledge of—— 进一步了解的情况 g%[n4
29.the prior year‘s working papers 以前年度工作底稿 NGYyn`Lx
30.minutes of meeting 会议纪要 zr76_~B1u
31.business risks 经营风险 Dc~,D1xWj
32.appropriateness 适当性 #G9 adK5
33.accounting estimate 会计估计 V+?]S
34.management representations 管理层声明 ^EVc 95|Z
35.going concern assumption 持续经营假设 T~sTBGcv
36.audit plan 审计计划 gPS&^EdxA
37.significant audit areas 重点审计领域 ]L2Oz
38.error 错误 S)He$B$pp
39.fraud舞弊 `h;k2Se5
40.modified or additional procedures 修改或追加审计程序 A`O <6
41.misappropriation of assets 侵占资产 a)*6gf<