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注会《审计》英语常用词汇 covr0N)
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1.audit 审计 w!=Fi
2.attestation 鉴证
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3.credibility 可信赖程度 D_HE!fl
4.audit of financial statements 财务报表审计 #00k7y>OyD
5.agreed-upon procedures 执行商定程序 ![{>$Q?5
6.high levels of assurance 高水平保证 @4'bI)
7.compilation 编制 !p4y@U{
8.reliability 可靠性 b"t<B2N
9.relevance 相关性 },d`<^~
10.professional skepticism 职业谨慎 l^ @!,Z
11.objectivity 客观性 J
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12. professional competence 专业胜任能力 z/,qQVv=}4
13.Senior/CPA-in-charge 项目经理 i"h '^6M1
14.audit engagement letter 业务约定书 <#hltP
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15.recurring audit 连续审计 ^zMME*G
16.the client 委托人 L6xLD X7y
17.change CPA 更换注册会计师 bvuoo/
18.the existing CPA 现任注册会计师 4|Wglri
19.the successor CPA 后任注册会计师 g@va@*|~d
20.the preceding CPA前任注册会计师 Jf/X3\0N7
21.issue the audit report 出具审计报告 &@c?5Ie5
22.expert 专家 epWO}@
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23.the board of directors 董事会 lDQ'
24.knowledge of the entity‘ s business 了解被审计单位情况 [&Z3+/lR*
25.assess material misstatement risks评估重大错报风险 d=TZaVL$$
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 _ 2WG6y;
27.a general knowledge of —— 初步了解―――的情况 ?3{R'Buv]
28.a more knowledge of—— 进一步了解的情况 !F|mCEU
29.the prior year‘s working papers 以前年度工作底稿 ;}t
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30.minutes of meeting 会议纪要 T\G2B*fGd
31.business risks 经营风险 p;GT[Ds^
32.appropriateness 适当性 }|k
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33.accounting estimate 会计估计 |b@H]c;"
34.management representations 管理层声明 Xy74D/ocui
35.going concern assumption 持续经营假设 ~4YLPMGKl
36.audit plan 审计计划 R3G+tE/Y
37.significant audit areas 重点审计领域 T4O H,^J
38.error 错误 ,Tb~+z|-[
39.fraud舞弊 H9x,C/r,
40.modified or additional procedures 修改或追加审计程序 N34
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41.misappropriation of assets 侵占资产 fI/?2ZH
42.transactions without substance 虚假交易 T[z]~MJL
43.unusual pressures 异常压力 O:=%{/6&D
44.the suspected noncompliance 涉嫌存在违法行为 6O`s&T,t
45.materialiy 重要性 ii.L]#3y
46.exceed the materiality level 超过重要性水平 a cSm+t
47.approach the materiality level 接近重要性水平 ]8}+%P,Q
48.an acceptably low level 可接受水平 =aWj+ggd@
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 8$|<`:~J
50.misstatements or omissions 错报或漏报 CDy *8<-&
51.aggregate 总计 an4^(SY
52.subsequent events 期后事项 xm)s%"6n
53.adjust the financial statements 调整财务报表 >t[beRcR6
54.perform additional audit procedures 实施追加的审计程序 eb])=
55.audit risk 审计风险 6z/ct|n
56.detection risk 检查风险 x2#5"
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57.inappropriate audit opinion 不适当的审计意见 %TY;}V59 b
58.material misstatement 重大的错报 `m~x*)L#
59.tolerable misstatement 可容忍错报 -:hiLZJ7-
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 F/"Q0% (m
62.simall business 小规模企业 !b
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63.accounting system 会计系统
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64.test of control 控制测试 $[L8UUHY<8
65.walk-through test 穿行测试 'f#i
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66.communication 沟通
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67.flow chart 流程图 -+'fn$
68.reperformance of internal control 重新执行 N2?o6)
69.audit evidence 审计证据 <Rs#y:
70.substantive procedures 实质性程序 kWF/SsE
71.assertions 认定 ~wMdk9RQ
72.esistence 存在 uhyw?#f
73.occurrence 发生 [j6EzMN
74.completeness 完整性 x[mxp/
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75.rights and obligations 权利和义务 |WopsV
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76.valuation and allocation 计价和分摊 )HrFWI'Y
77.cutoff 截止 *V\z]Dy-[
78.accuracy 准确性 cTA8F"UGD
79.classification 分类 j>2Jw'l;?
80.inspection 检查 (,5oqU9s@
81.supervision of counting 监盘 Xq3n7d.
82.observation 观察 U4DQ+g(A
83.confirmation 函证 xbh4j!FD$
84.computation 计算 kOe%w-_
85.analytical procedures 分析程序 egBjr?
86.vouch 核对 1'skCR|!<
87.trace 追查 ?_\t7f
88.audit sampling 审计抽样 wq[\Fb`
89.error 误差 }Yi)r*LI3
90.expected error 预期误差 i6"/GSA
91.population 总体 ? m$uqi
92.sampling risk 抽样风险 \m.ap+dFa
93.non- sampling risk 非抽样风险 i+/:^tc;
94.sampling unit 抽样单位 dQoZhE
95.statistical sampling 统计抽样 -S7PnR6
96.tolerable error 可容忍误差 U($sH9,
97.the risk of under reliance 信赖不足风险 63s<U/N
98.the risk of over reliance 信赖过度风险 -#=y
99.the risk of incorrect rejection 误拒风险 _(CuuP$`I
100. the risk of incorrect acceptance 误受风险 $jt UQ1
101.working trial balance 试算平衡表 oYYns%r
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102.index and cross-referencing 索引和交叉索引 IrAc&Eh