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注会《审计》英语常用词汇 @Tq-3Um
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1.audit 审计 3A[<LnKR^E
2.attestation 鉴证 HS
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3.credibility 可信赖程度 _x3=i\O,
4.audit of financial statements 财务报表审计 0sH~yvM5
5.agreed-upon procedures 执行商定程序 S
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6.high levels of assurance 高水平保证 NWPT89@ l
7.compilation 编制 g6P^ JW}.
8.reliability 可靠性 QG~6mvD
9.relevance 相关性 IbL'Z
10.professional skepticism 职业谨慎 vr{|ubG]d
11.objectivity 客观性 qsXkm4
12. professional competence 专业胜任能力 TU2oQ1
13.Senior/CPA-in-charge 项目经理 /Z!$bD
14.audit engagement letter 业务约定书 r\F2X J^
15.recurring audit 连续审计 dT% eq7=
16.the client 委托人 E8"&gblg
17.change CPA 更换注册会计师 O"EL3$9V
18.the existing CPA 现任注册会计师 }$L1A
19.the successor CPA 后任注册会计师 rPyjr(I"_
20.the preceding CPA前任注册会计师 0vX6n6G}
21.issue the audit report 出具审计报告 1cMLl6Bp>
22.expert 专家 ai1;v@1
23.the board of directors 董事会 1%R${Qhr
24.knowledge of the entity‘ s business 了解被审计单位情况 :A!EjIL`#
25.assess material misstatement risks评估重大错报风险 ^ <`SUBI
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 o#1Ta7Ro
27.a general knowledge of —— 初步了解―――的情况 k\;D;e{
28.a more knowledge of—— 进一步了解的情况 K5T1dBl,0
29.the prior year‘s working papers 以前年度工作底稿 67&Q<`V1*q
30.minutes of meeting 会议纪要 ~6Fh
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31.business risks 经营风险 '0)`.
32.appropriateness 适当性 DEhR\Z!
33.accounting estimate 会计估计 %e0X-tXcmX
34.management representations 管理层声明 UR=s=G|
35.going concern assumption 持续经营假设 rP2h9Cb
36.audit plan 审计计划 ;S$
37.significant audit areas 重点审计领域 7][fciZN
38.error 错误 WQ.{Ag?1
39.fraud舞弊 km5gO|V>m
40.modified or additional procedures 修改或追加审计程序 <ta{)}IN^
41.misappropriation of assets 侵占资产 P]y{3y:XxM
42.transactions without substance 虚假交易 &08dW9H
43.unusual pressures 异常压力 AB,(%JT/2{
44.the suspected noncompliance 涉嫌存在违法行为 ub9[!}r't
45.materialiy 重要性 N~IAm:G}[
46.exceed the materiality level 超过重要性水平 z"\w9 @W
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 }` H{;A
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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 C9MK3vtD.
50.misstatements or omissions 错报或漏报 !jU{ }RCR
51.aggregate 总计 b
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52.subsequent events 期后事项 *y7Yf7
53.adjust the financial statements 调整财务报表 @M-Q|
54.perform additional audit procedures 实施追加的审计程序 yHC[8
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55.audit risk 审计风险 0F![<5X
56.detection risk 检查风险 I3r")}P
57.inappropriate audit opinion 不适当的审计意见 lX2:8$?X
58.material misstatement 重大的错报 &=M4Z/Ao
59.tolerable misstatement 可容忍错报 tWzB Qx
60.the acceptable level of detection risk 可接受的检查风险 xr@;w8X`^
61.assessed level of material misstatement risk 重大错报风险的评估水平 iRkUL]H@&
62.simall business 小规模企业 u$zRm(!RB
63.accounting system 会计系统 fJ5mKN
64.test of control 控制测试 \?Z7|
65.walk-through test 穿行测试 QJVB:
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66.communication 沟通 v?6*n>R
67.flow chart 流程图 pV(Mh[ }P
68.reperformance of internal control 重新执行 CMbID1M3
69.audit evidence 审计证据 7BwR ].
70.substantive procedures 实质性程序 $8 &Y(`
71.assertions 认定 /AOGn?Z3
72.esistence 存在 DCLu^:|C"
73.occurrence 发生 E
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74.completeness 完整性 b&4JHyleF
75.rights and obligations 权利和义务 Bfo#N31F}
76.valuation and allocation 计价和分摊 +$VDV4l
77.cutoff 截止 Akc
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78.accuracy 准确性 FW;}S9u3
79.classification 分类 Hf1b&8&:K
80.inspection 检查 Yq
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81.supervision of counting 监盘 0m.`$nlV-
82.observation 观察 V9Mr&8{S4
83.confirmation 函证 us1$
84.computation 计算 "x$L2>9
85.analytical procedures 分析程序 "[fPzIP9
86.vouch 核对 R<Mp$K^b
87.trace 追查 :%Iv<d<