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注会《审计》英语常用词汇 LE{@J0r#n
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1.audit 审计 FVl,
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2.attestation 鉴证 1@{ov!YB]
3.credibility 可信赖程度 7r?,wM
4.audit of financial statements 财务报表审计 `:7r5}(^
5.agreed-upon procedures 执行商定程序 \y
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6.high levels of assurance 高水平保证 (*r2bm2FPO
7.compilation 编制 sx azl]
8.reliability 可靠性 jt}oq%Bf
9.relevance 相关性 Zs/-/C|
10.professional skepticism 职业谨慎 SaGI4O_\s
11.objectivity 客观性 =7TWzUCO#
12. professional competence 专业胜任能力 |-vyhr0
13.Senior/CPA-in-charge 项目经理 A@|Z^T:
14.audit engagement letter 业务约定书 :I7qw0?
15.recurring audit 连续审计 $:5h5Y#z
16.the client 委托人 r6\g#}
17.change CPA 更换注册会计师 R5QW4i9
18.the existing CPA 现任注册会计师 ?;](;n#lU
19.the successor CPA 后任注册会计师 T_2'=7
20.the preceding CPA前任注册会计师 <<S4l~"o
21.issue the audit report 出具审计报告 6{i0i9Tb
22.expert 专家 **__&Xp1
23.the board of directors 董事会 [V_mF
24.knowledge of the entity‘ s business 了解被审计单位情况 H#GR*4x
25.assess material misstatement risks评估重大错报风险 h(nE)j
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ynra%"sd
27.a general knowledge of —— 初步了解―――的情况 +&"W:Le:
28.a more knowledge of—— 进一步了解的情况 Y<POd
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29.the prior year‘s working papers 以前年度工作底稿 gmu.8
30.minutes of meeting 会议纪要 >DY/CcG\P
31.business risks 经营风险 U7f
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32.appropriateness 适当性 M6MxY\uM
33.accounting estimate 会计估计 o7+<sL
34.management representations 管理层声明 chD7^&5]
35.going concern assumption 持续经营假设 a9lYX*:
36.audit plan 审计计划 <hy!B4
37.significant audit areas 重点审计领域 NM9ViYm>P
38.error 错误 "Vc|D (g
39.fraud舞弊 !-qk1+<h
40.modified or additional procedures 修改或追加审计程序 P JKY$s.
41.misappropriation of assets 侵占资产 dk]
42.transactions without substance 虚假交易 6flO;d/v
43.unusual pressures 异常压力 O<!^^7/h0
44.the suspected noncompliance 涉嫌存在违法行为 IuPDr %
45.materialiy 重要性 H4v%$R;K
46.exceed the materiality level 超过重要性水平 Vt zSM%=
47.approach the materiality level 接近重要性水平 S|u5RU8*"|
48.an acceptably low level 可接受水平 #|769=1
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4V@0L
50.misstatements or omissions 错报或漏报 `,pBOh|'
51.aggregate 总计 OdyL
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52.subsequent events 期后事项 :/?
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53.adjust the financial statements 调整财务报表 myXGMN$i
54.perform additional audit procedures 实施追加的审计程序 4ybOK~z
55.audit risk 审计风险 a&[[@1OY
56.detection risk 检查风险 }1CO>a<
57.inappropriate audit opinion 不适当的审计意见 >oy%qLHe~t
58.material misstatement 重大的错报 i-0AcN./p
59.tolerable misstatement 可容忍错报 ~:!&