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注会《审计》英语常用词汇 R4rm>zisVX
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1.audit 审计 6^z\;,p
2.attestation 鉴证 g,GbaaXH
3.credibility 可信赖程度 7)6Yfa]I%
4.audit of financial statements 财务报表审计 l1|,Lr
5.agreed-upon procedures 执行商定程序 G*wW&R)
6.high levels of assurance 高水平保证 aSj1P/A
7.compilation 编制 ?GD?J(S
8.reliability 可靠性 bCx
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9.relevance 相关性 j7HlvoZV
10.professional skepticism 职业谨慎 6x zR*~7
11.objectivity 客观性 'rq#q)1MT
12. professional competence 专业胜任能力 H6 f;
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13.Senior/CPA-in-charge 项目经理 P@S;>t{TD
14.audit engagement letter 业务约定书 cPBy(5^
15.recurring audit 连续审计 Wj{Rp{}3
16.the client 委托人 He_(JXTP
17.change CPA 更换注册会计师 q?]@' ^:;
18.the existing CPA 现任注册会计师 ~1]2A[`s!
19.the successor CPA 后任注册会计师 ~FCSq
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20.the preceding CPA前任注册会计师 ?`*-QG}
21.issue the audit report 出具审计报告 )s7 Tv#[
22.expert 专家 dK(%u9v
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 JW.&uV1Z
25.assess material misstatement risks评估重大错报风险 OFL+Q~~C
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 Jc#)T;#6
27.a general knowledge of —— 初步了解―――的情况 Xgth|C}k
28.a more knowledge of—— 进一步了解的情况 !m:PBl5
29.the prior year‘s working papers 以前年度工作底稿 gwB>oi*OE
30.minutes of meeting 会议纪要 W;}u 2GH
31.business risks 经营风险 0}7Rm>
32.appropriateness 适当性 {$TB#=G
33.accounting estimate 会计估计 {F9Qy0.*u
34.management representations 管理层声明 {S:3
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35.going concern assumption 持续经营假设 6l]?%0[*
36.audit plan 审计计划 IEr`6|X
37.significant audit areas 重点审计领域 cyP*QW[
38.error 错误 5!
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39.fraud舞弊 kkBV;v%a
40.modified or additional procedures 修改或追加审计程序 V7'x?
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41.misappropriation of assets 侵占资产 Cy> +j{%!
42.transactions without substance 虚假交易 9n\#s~,
43.unusual pressures 异常压力 \ui~n:aWJ
44.the suspected noncompliance 涉嫌存在违法行为 T2PFE4+Dp
45.materialiy 重要性 e4H0<h
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46.exceed the materiality level 超过重要性水平 j%y+W{
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47.approach the materiality level 接近重要性水平 Iybpk?,M+
48.an acceptably low level 可接受水平 /ZN5WK
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 j#>![km Mu
50.misstatements or omissions 错报或漏报 h \cK
51.aggregate 总计 pC.4AkEO
52.subsequent events 期后事项 ,) jB<`
53.adjust the financial statements 调整财务报表 eV=sDx
54.perform additional audit procedures 实施追加的审计程序 N$a-i
55.audit risk 审计风险 iZUz6
56.detection risk 检查风险 LuQ
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57.inappropriate audit opinion 不适当的审计意见 tsC|R~wW
58.material misstatement 重大的错报 _$_CR\$
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 R M+K":p
61.assessed level of material misstatement risk 重大错报风险的评估水平 4qcIoO
62.simall business 小规模企业 c(g^*8Pb
63.accounting system 会计系统 0bL=l0N$W
64.test of control 控制测试 !4.^@^L|\
65.walk-through test 穿行测试 uqeWdj*Y
66.communication 沟通 @z JZoJL]J
67.flow chart 流程图 ea}KxLC`,
68.reperformance of internal control 重新执行 ZUI9[A?
69.audit evidence 审计证据 'R5l
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70.substantive procedures 实质性程序 MW@b;=(
71.assertions 认定 x(N}^Hu
72.esistence 存在 {QkH%jj
73.occurrence 发生 )g^Ewzy^X
74.completeness 完整性 s/0FSv
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75.rights and obligations 权利和义务 (lsod#wEMg
76.valuation and allocation 计价和分摊 l8lR5<
77.cutoff 截止 G'C^C[_W
78.accuracy 准确性 #@"rp]1xv
79.classification 分类 x&b-Na