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注会《审计》英语常用词汇 6H#:rM
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1.audit 审计 .UK0bxoa
2.attestation 鉴证 Xaz "!
3.credibility 可信赖程度 y0%@^^-Ru
4.audit of financial statements 财务报表审计 %
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5.agreed-upon procedures 执行商定程序 +Mj6.X
6.high levels of assurance 高水平保证 8JLf @C:
7.compilation 编制 -]3 K#M)s
8.reliability 可靠性 o/AG9|()4
9.relevance 相关性 oO2DPcK
10.professional skepticism 职业谨慎 :6Ri%
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11.objectivity 客观性 |rx5O5p
12. professional competence 专业胜任能力 {&1L &f<
13.Senior/CPA-in-charge 项目经理 Wa;N(zw0h
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 M9"Bx/
16.the client 委托人 ]E9iaq6Z
17.change CPA 更换注册会计师 +d,
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18.the existing CPA 现任注册会计师 J6 ~Sr
19.the successor CPA 后任注册会计师 b4L7M1l
20.the preceding CPA前任注册会计师 := V?;
21.issue the audit report 出具审计报告 ?P9a
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22.expert 专家 PT>b%7Of
23.the board of directors 董事会 BMp'
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24.knowledge of the entity‘ s business 了解被审计单位情况 J/]%zwDwS
25.assess material misstatement risks评估重大错报风险 BM :x`JY
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 d1~#@6CIz
27.a general knowledge of —— 初步了解―――的情况 yi$
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28.a more knowledge of—— 进一步了解的情况 Bii'^^I;?
29.the prior year‘s working papers 以前年度工作底稿 @IG's-
30.minutes of meeting 会议纪要 - %fQr5
31.business risks 经营风险 WwmYJl0
32.appropriateness 适当性 rm-d),Zt
33.accounting estimate 会计估计 1/$PxQ
34.management representations 管理层声明 :Xw|v2z%3
35.going concern assumption 持续经营假设 z5@XFaQ
36.audit plan 审计计划 k_pv6YrE
37.significant audit areas 重点审计领域 :zL)O
38.error 错误 Sca"LaW1
39.fraud舞弊 3lF"nv
40.modified or additional procedures 修改或追加审计程序 +C%6jGGh
41.misappropriation of assets 侵占资产 oidZWy
42.transactions without substance 虚假交易 +n1!xv]
43.unusual pressures 异常压力 1l-5H7^w2?
44.the suspected noncompliance 涉嫌存在违法行为 KjGu !B
45.materialiy 重要性 BA\aV
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46.exceed the materiality level 超过重要性水平 .`D'eS6b
47.approach the materiality level 接近重要性水平 ,dRaV</2
48.an acceptably low level 可接受水平 VMah3T!
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 N[Z`tk?-
50.misstatements or omissions 错报或漏报 sH6;__e
51.aggregate 总计 gWj-@o\
52.subsequent events 期后事项 [Uup5+MCv
53.adjust the financial statements 调整财务报表 Zc7;&cz
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 1EU4/6!C
56.detection risk 检查风险 '!m6^*m|c
57.inappropriate audit opinion 不适当的审计意见 }UyQGRZ=
58.material misstatement 重大的错报 ZSf &M
59.tolerable misstatement 可容忍错报 joY7Vk!<