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注会《审计》英语常用词汇 ZJJl944
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1.audit 审计 }'M1(W
2.attestation 鉴证 qytGs@p_
3.credibility 可信赖程度 Qak@~b
4.audit of financial statements 财务报表审计 dXcMysRc%&
5.agreed-upon procedures 执行商定程序 3YNkT"~T
6.high levels of assurance 高水平保证 Xrzh*sp
7.compilation 编制 {G*:N[pJp
8.reliability 可靠性 1Mhc1MU
9.relevance 相关性 h ?qY y$
10.professional skepticism 职业谨慎 ?jM7C}
11.objectivity 客观性 Exo`Z`m`U
12. professional competence 专业胜任能力 A#07Ly8kXn
13.Senior/CPA-in-charge 项目经理 #5"<.z
14.audit engagement letter 业务约定书 e4_aKuA
15.recurring audit 连续审计
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16.the client 委托人 +cOI`4`$
17.change CPA 更换注册会计师 TH}ycue
18.the existing CPA 现任注册会计师 JSZj0_B
19.the successor CPA 后任注册会计师 (P!reYyM
20.the preceding CPA前任注册会计师 `?|]: 7'<
21.issue the audit report 出具审计报告 UDi3dH=
22.expert 专家 fkUH]CdaB
23.the board of directors 董事会 &CP@]
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24.knowledge of the entity‘ s business 了解被审计单位情况 8`*9jr
25.assess material misstatement risks评估重大错报风险 m
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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 gm8Tm$fY
27.a general knowledge of —— 初步了解―――的情况 e~~k}2
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28.a more knowledge of—— 进一步了解的情况 hO@v\@;r
29.the prior year‘s working papers 以前年度工作底稿 /gy:#-2Gy
30.minutes of meeting 会议纪要 tMk>Bx9[
31.business risks 经营风险 a} fS2He
32.appropriateness 适当性 qQRYHo>/e
33.accounting estimate 会计估计 u2\qg;dP
34.management representations 管理层声明 |JQP7z6j]
35.going concern assumption 持续经营假设 <"Cwy0V kp
36.audit plan 审计计划 9@EnmtR
37.significant audit areas 重点审计领域 _"Ke=v_5
38.error 错误 \6
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39.fraud舞弊 4J$f
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40.modified or additional procedures 修改或追加审计程序 5dEO_1q
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41.misappropriation of assets 侵占资产 }AfPBfgC1z
42.transactions without substance 虚假交易 I; }%k;v6
43.unusual pressures 异常压力 vo<#sa^,j
44.the suspected noncompliance 涉嫌存在违法行为 F`}w0=-*(
45.materialiy 重要性 78BuD[<X-
46.exceed the materiality level 超过重要性水平 ovo I~k'
47.approach the materiality level 接近重要性水平 -&$%m)wN
48.an acceptably low level 可接受水平 #i=^WN<V
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 `hf9rjy4
50.misstatements or omissions 错报或漏报 5GxM?%\
51.aggregate 总计 <ORz`^27o
52.subsequent events 期后事项 67:<X(u+!
53.adjust the financial statements 调整财务报表 tU2;Wb!Y
54.perform additional audit procedures 实施追加的审计程序 K}(n;6\
55.audit risk 审计风险 Llc|j&yHQ
56.detection risk 检查风险 $i]
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57.inappropriate audit opinion 不适当的审计意见 qtwmTT)
58.material misstatement 重大的错报 F+9`G[
59.tolerable misstatement 可容忍错报 <%f%e4
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60.the acceptable level of detection risk 可接受的检查风险 )g<qEyJR
61.assessed level of material misstatement risk 重大错报风险的评估水平 :DpK{$eCb
62.simall business 小规模企业 s;f u
63.accounting system 会计系统 ~{!!=@6
64.test of control 控制测试 Cx'=2Y 7
65.walk-through test 穿行测试 L
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66.communication 沟通 hQxe0Pdt
67.flow chart 流程图 sU!q~`; J
68.reperformance of internal control 重新执行 R~(.uV`#j
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 I~6 ;9TlQ
71.assertions 认定 \>dG'
72.esistence 存在 &