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注会《审计》英语常用词汇 X/4CXtX^
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1.audit 审计 doanTF4Da
2.attestation 鉴证 .\XRkr'-
3.credibility 可信赖程度 x/s:/YN'
4.audit of financial statements 财务报表审计 e@h{Ns.1-
5.agreed-upon procedures 执行商定程序 lO-DXbgql$
6.high levels of assurance 高水平保证 N'2?Z b
7.compilation 编制 b-&rMML
8.reliability 可靠性 Dmh$@Uu#F
9.relevance 相关性 %],BgLhS.
10.professional skepticism 职业谨慎 MJ:c";KCq0
11.objectivity 客观性 @8W@I|
12. professional competence 专业胜任能力 6Ryc&z5
13.Senior/CPA-in-charge 项目经理 Dge#e
14.audit engagement letter 业务约定书 NN4Z:6W5
15.recurring audit 连续审计 45JL{YRN
16.the client 委托人 e4YfJd
17.change CPA 更换注册会计师 tb&?BCp
18.the existing CPA 现任注册会计师 d'_q9uf'
19.the successor CPA 后任注册会计师 pf8'xdExH)
20.the preceding CPA前任注册会计师 Gld~GyB\k
21.issue the audit report 出具审计报告 JO|j?%6YY
22.expert 专家 \n_
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23.the board of directors 董事会 o9xc$hX}
24.knowledge of the entity‘ s business 了解被审计单位情况 d*6f,z2=
25.assess material misstatement risks评估重大错报风险 u#ya
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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 #*A&jo'E
27.a general knowledge of —— 初步了解―――的情况 dy6zrgxygP
28.a more knowledge of—— 进一步了解的情况 !~E/Rp
29.the prior year‘s working papers 以前年度工作底稿 VD.TosVeWo
30.minutes of meeting 会议纪要 %B@NW2ZQ[
31.business risks 经营风险 H>+/k-n-
32.appropriateness 适当性 qJ;~ANwt
33.accounting estimate 会计估计 J
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34.management representations 管理层声明 2VV>?s
35.going concern assumption 持续经营假设 E]#;K-j
36.audit plan 审计计划 I{$suPk
37.significant audit areas 重点审计领域 g]f<k2
38.error 错误 &eV5#Ph
39.fraud舞弊 v6)QLp
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 j([b)k=
42.transactions without substance 虚假交易 hE:~~ox
43.unusual pressures 异常压力 xC<