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1.audit 审计 0z`a1 %U
2.attestation 鉴证 Y@;CF
3.credibility 可信赖程度 8H%;WU9-
4.audit of financial statements 财务报表审计 3atBX5
5.agreed-upon procedures 执行商定程序 QE^$=\l0
6.high levels of assurance 高水平保证 :NhO2L
7.compilation 编制 iowTLq!?
8.reliability 可靠性 $.Qkb@
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9.relevance 相关性 GSoX<*i
10.professional skepticism 职业谨慎 !O\82d1P
11.objectivity 客观性 3U<cWl@
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 ~8PZ5;g
14.audit engagement letter 业务约定书 M,j U}yD3
15.recurring audit 连续审计 h1j!IG
16.the client 委托人 K?6jXJseb
17.change CPA 更换注册会计师 GoJ.&aH $
18.the existing CPA 现任注册会计师 TJ2=m9Z
19.the successor CPA 后任注册会计师 Cz9xZA{[M
20.the preceding CPA前任注册会计师 T`9lV2x*P
21.issue the audit report 出具审计报告 g{7.r-uu
22.expert 专家 fW{(lPx
23.the board of directors 董事会 (o 5s"b
24.knowledge of the entity‘ s business 了解被审计单位情况 :">!r.Q
25.assess material misstatement risks评估重大错报风险 %vn|k[nD
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 ~k"=4j9
27.a general knowledge of —— 初步了解―――的情况 R"-mKT}
28.a more knowledge of—— 进一步了解的情况 `{f}3bO7C
29.the prior year‘s working papers 以前年度工作底稿 G0CW}e@)
30.minutes of meeting 会议纪要 .UQzPnK
31.business risks 经营风险 Jz\%%C
32.appropriateness 适当性 1jx:;j
33.accounting estimate 会计估计
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34.management representations 管理层声明 ?j'7l=94A
35.going concern assumption 持续经营假设 ?fQ'^agq
36.audit plan 审计计划 pI1-cV,`
37.significant audit areas 重点审计领域 evya7^,F
38.error 错误 6O7'!@@
39.fraud舞弊 )cW#Rwu_A4
40.modified or additional procedures 修改或追加审计程序 ~IY%
41.misappropriation of assets 侵占资产 +G$4pt|=
42.transactions without substance 虚假交易 j%Y#(Q>
43.unusual pressures 异常压力 7!$Q;A
44.the suspected noncompliance 涉嫌存在违法行为 ?1*cO:O
45.materialiy 重要性 B?OFe'*
46.exceed the materiality level 超过重要性水平 Giid~e33
47.approach the materiality level 接近重要性水平 R8Wr^s>'
48.an acceptably low level 可接受水平 F3y9@dA]
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 46}g7skD
50.misstatements or omissions 错报或漏报 L 8c0lx}Nn
51.aggregate 总计 Q1T$k$n
52.subsequent events 期后事项 2A']y
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53.adjust the financial statements 调整财务报表 WEw6He;
54.perform additional audit procedures 实施追加的审计程序 ntu5{L'8
55.audit risk 审计风险 5 )A1\
56.detection risk 检查风险 Z|&MKG24
57.inappropriate audit opinion 不适当的审计意见 t*=CZE -
58.material misstatement 重大的错报 w_ akn t T
59.tolerable misstatement 可容忍错报 m~w[~flgZ
60.the acceptable level of detection risk 可接受的检查风险 I
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61.assessed level of material misstatement risk 重大错报风险的评估水平 E`kG-Q5Dw
62.simall business 小规模企业 ZFA`s
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63.accounting system 会计系统 -{KQr1{5UM
64.test of control 控制测试 C+*d8_L
65.walk-through test 穿行测试 To\QjP-
66.communication 沟通 hnffz95
67.flow chart 流程图 48J@CvU
68.reperformance of internal control 重新执行 nB_?ckj,
69.audit evidence 审计证据 l94b^W}1)W
70.substantive procedures 实质性程序 t^UxR@l<K|
71.assertions 认定
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72.esistence 存在 ^dI424
73.occurrence 发生 I~[F|d>
74.completeness 完整性 `A,-@`p
75.rights and obligations 权利和义务 %gInje
76.valuation and allocation 计价和分摊 %{7|1>8
77.cutoff 截止 'I`&Yo~c9
78.accuracy 准确性 &r[`>B{tP
79.classification 分类 D+#E-8
80.inspection 检查 'HO$C,1]
81.supervision of counting 监盘 SDC4L <!
82.observation 观察 # nc
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83.confirmation 函证 dydc}n
84.computation 计算 ~b(i&DVK
85.analytical procedures 分析程序 xn?a. 3b'
86.vouch 核对 d}Xr}
87.trace 追查 M5i%jZk
88.audit sampling 审计抽样 W1WYej"
89.error 误差 #F:p-nOq
90.expected error 预期误差 I^* Nqqq
91.population 总体 %9
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92.sampling risk 抽样风险 3_C|z,\:
93.non- sampling risk 非抽样风险 &]Q@7Nl7:l
94.sampling unit 抽样单位 ['b}QW@Fx
95.statistical sampling 统计抽样 CYt?,qk-r
96.tolerable error 可容忍误差 G5{T5#
97.the risk of under reliance 信赖不足风险 ;Y)w@
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98.the risk of over reliance 信赖过度风险 &PL8