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注会《审计》英语常用词汇 VN-#R=D
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1.audit 审计 3_*Xk.
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2.attestation 鉴证 ])j|<
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3.credibility 可信赖程度 ^!p<zZ
4.audit of financial statements 财务报表审计 :`u&TXsu
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 I<(.i!-x
7.compilation 编制 P[GX}~_k
8.reliability 可靠性 0Q-
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9.relevance 相关性 OWXye4`*
10.professional skepticism 职业谨慎 ml33qXW:
11.objectivity 客观性 j YIV^o 0
12. professional competence 专业胜任能力 j_'rhEdLP
13.Senior/CPA-in-charge 项目经理 h$7Fe +#I#
14.audit engagement letter 业务约定书 H"q`k5R
15.recurring audit 连续审计 KWhM
16.the client 委托人 ^c0$pqZ}r
17.change CPA 更换注册会计师 P`3s\8[Q
18.the existing CPA 现任注册会计师 -Xxu/U})%
19.the successor CPA 后任注册会计师 S|q!? /jqj
20.the preceding CPA前任注册会计师 i
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21.issue the audit report 出具审计报告 j
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22.expert 专家 /q"d`!h)w
23.the board of directors 董事会 <K#'3&*$s
24.knowledge of the entity‘ s business 了解被审计单位情况 ZkB6bji
25.assess material misstatement risks评估重大错报风险 &Ky u@Tt
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 }EedHS
27.a general knowledge of —— 初步了解―――的情况 >4|c7z4
28.a more knowledge of—— 进一步了解的情况 !(]dz~sM
29.the prior year‘s working papers 以前年度工作底稿 i+X2M-[Ls
30.minutes of meeting 会议纪要 &J^4Y!gt
31.business risks 经营风险 U.hERe~X
32.appropriateness 适当性 Z]aK'
33.accounting estimate 会计估计 S\3AW,c]w
34.management representations 管理层声明 4Ay`rG
35.going concern assumption 持续经营假设 ~6-"i0k
36.audit plan 审计计划 :e&n.i^
37.significant audit areas 重点审计领域 $vTAF-~Ql
38.error 错误 \>Ga-gv6/
39.fraud舞弊 ?bt`fzX{l
40.modified or additional procedures 修改或追加审计程序 (3N"oE.b]
41.misappropriation of assets 侵占资产 ;naq-%'Sg
42.transactions without substance 虚假交易 Wm$`ae
43.unusual pressures 异常压力 ckf<N9
44.the suspected noncompliance 涉嫌存在违法行为 ksu}+i,a
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 LmXF`Y$
47.approach the materiality level 接近重要性水平 `*" H/QG
48.an acceptably low level 可接受水平 [*9YIjn
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 YXX36
50.misstatements or omissions 错报或漏报 YA"Ti9-EV
51.aggregate 总计 |k`f/*
52.subsequent events 期后事项 ~&DB!6*
53.adjust the financial statements 调整财务报表 <}EV*`w4
54.perform additional audit procedures 实施追加的审计程序 '_.q_Tf-^
55.audit risk 审计风险 5?5-;H
56.detection risk 检查风险 _(oP{wgB
57.inappropriate audit opinion 不适当的审计意见 L$29L:
58.material misstatement 重大的错报 cebs.sF:
59.tolerable misstatement 可容忍错报 b W=.K>|
60.the acceptable level of detection risk 可接受的检查风险 X-)RU?
61.assessed level of material misstatement risk 重大错报风险的评估水平 x)ddRq
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62.simall business 小规模企业 TvunjTpaj
63.accounting system 会计系统 j\`EUC
64.test of control 控制测试 1p7cv~#95
65.walk-through test 穿行测试 'dIX=/RZ
66.communication 沟通 ~!]&>n;=G
67.flow chart 流程图 ]6t]m2~\
68.reperformance of internal control 重新执行 Uvjdx(fY[a
69.audit evidence 审计证据 M5GY>3P$c
70.substantive procedures 实质性程序 j3x^<a\gJ
71.assertions 认定
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72.esistence 存在 V#'26@@
73.occurrence 发生 bBUbw *DF)
74.completeness 完整性 >=-
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75.rights and obligations 权利和义务 Hp)X^O"
76.valuation and allocation 计价和分摊 Iv$:`7|crX
77.cutoff 截止 ~L %Pz0Gg
78.accuracy 准确性
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79.classification 分类 V$/u
80.inspection 检查 ixIV=#
81.supervision of counting 监盘 iNod</+"K
82.observation 观察 r]A"Og_U
83.confirmation 函证 b8J@K"
84.computation 计算 tcBC!
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85.analytical procedures 分析程序 .:}.b"%m
86.vouch 核对 u0m5JD0/
87.trace 追查 7 I_1 #O
88.audit sampling 审计抽样 9=t#5J#O
89.error 误差
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90.expected error 预期误差 -O|&