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注会《审计》英语常用词汇 `.Y["f
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1.audit 审计 ,2[laJ
2.attestation 鉴证 }-)2CEj3L%
3.credibility 可信赖程度 U{RW=sYB~9
4.audit of financial statements 财务报表审计 ;)5d
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5.agreed-upon procedures 执行商定程序 7h<Q{X<A
6.high levels of assurance 高水平保证 $/5Jc[Ow
7.compilation 编制 R"Hhc(H
8.reliability 可靠性 a
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9.relevance 相关性 gT'c`3Gkz
10.professional skepticism 职业谨慎 8Cs)_bj#!
11.objectivity 客观性 lOPCM1Se
12. professional competence 专业胜任能力 IBf&'/ 8\
13.Senior/CPA-in-charge 项目经理 ln'7kg
14.audit engagement letter 业务约定书 G7pj.rQ
15.recurring audit 连续审计 nE+sbfC
16.the client 委托人 yd`xmc)
17.change CPA 更换注册会计师 ._~_OVU
18.the existing CPA 现任注册会计师 26yv
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19.the successor CPA 后任注册会计师 _$NFeqLww
20.the preceding CPA前任注册会计师 (i1FMd}G
21.issue the audit report 出具审计报告 R(kr@hM
22.expert 专家 jB:$+k|~.
23.the board of directors 董事会 syA*!Up
24.knowledge of the entity‘ s business 了解被审计单位情况 nyi}~sB
25.assess material misstatement risks评估重大错报风险 {%9)l,
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \kvd;T#t6
27.a general knowledge of —— 初步了解―――的情况 xSs);XO,
28.a more knowledge of—— 进一步了解的情况 [95(%&k.Q
29.the prior year‘s working papers 以前年度工作底稿 k8F<j)"
30.minutes of meeting 会议纪要 Tw)nFr8oF]
31.business risks 经营风险 H`njKKdR
32.appropriateness 适当性 Nlx7"_R"Q
33.accounting estimate 会计估计 "nU5c4
34.management representations 管理层声明 Q$Ga.fI
35.going concern assumption 持续经营假设 2 #kR1rJP
36.audit plan 审计计划 &&xBq?
37.significant audit areas 重点审计领域 wxkCmrV
38.error 错误 84DneSpHsp
39.fraud舞弊 F.HD;C-;(
40.modified or additional procedures 修改或追加审计程序 ,fpu@@2
41.misappropriation of assets 侵占资产 5:Pp62
42.transactions without substance 虚假交易 LU l6^JU
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 sHyhR:
45.materialiy 重要性 cNtGjLpx;
46.exceed the materiality level 超过重要性水平 ~.u}v~
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47.approach the materiality level 接近重要性水平 Y|_#yb
48.an acceptably low level 可接受水平 )y\^5>p[
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 gYA|JFi
50.misstatements or omissions 错报或漏报 +J}
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51.aggregate 总计 ^I~2t|}
52.subsequent events 期后事项 h=.|!u
53.adjust the financial statements 调整财务报表 dQYb)4ir
54.perform additional audit procedures 实施追加的审计程序 s:7^R-"
55.audit risk 审计风险 hF s:9
56.detection risk 检查风险 53J!iNnXT6
57.inappropriate audit opinion 不适当的审计意见 AV Gu*
58.material misstatement 重大的错报 5B#q/d1/a
59.tolerable misstatement 可容忍错报 i6?,2\K
60.the acceptable level of detection risk 可接受的检查风险 7*^-3Tt83
61.assessed level of material misstatement risk 重大错报风险的评估水平 k*(c8/<.d
62.simall business 小规模企业 )XmV3.rI
63.accounting system 会计系统 PEac0rSW
64.test of control 控制测试 ]|it&4l
65.walk-through test 穿行测试 :tp2@*]9Z
66.communication 沟通
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67.flow chart 流程图 !Y>lAx d
68.reperformance of internal control 重新执行 "CLoM\M)
69.audit evidence 审计证据 rdhK&5x*
70.substantive procedures 实质性程序 QG*=N {%5
71.assertions 认定 I 8vv
72.esistence 存在 &PaqqU.
73.occurrence 发生 /vll*}}
74.completeness 完整性
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75.rights and obligations 权利和义务 Ehi)n)HhG"
76.valuation and allocation 计价和分摊 $,v
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77.cutoff 截止 oGM Ls
78.accuracy 准确性 %@#+Xpa+
79.classification 分类 n0F.Um
80.inspection 检查 91qk0z`N
81.supervision of counting 监盘 T6h-E^Z
82.observation 观察 '9c`[^
83.confirmation 函证 ^E\{&ka