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注会《审计》英语常用词汇 ![Hhxu
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1.audit 审计 r`>~Lp`
2.attestation 鉴证 ;y>'yq}
3.credibility 可信赖程度 /'`6
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4.audit of financial statements 财务报表审计 W9jNUZVXE#
5.agreed-upon procedures 执行商定程序 lx
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6.high levels of assurance 高水平保证 (\uAAW"
7.compilation 编制 Ns~g+C9
8.reliability 可靠性 5
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9.relevance 相关性 wy\o*P9mG)
10.professional skepticism 职业谨慎 e5qvyUJM
11.objectivity 客观性 okh0_4
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 G4);/#
14.audit engagement letter 业务约定书 C&oxi$J:p+
15.recurring audit 连续审计 '}fel5YV
16.the client 委托人 (WkTQRcN,
17.change CPA 更换注册会计师 *vXD
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18.the existing CPA 现任注册会计师 ?:JdRnH \
19.the successor CPA 后任注册会计师 7(5]Ry:
20.the preceding CPA前任注册会计师 X@eg<]'m
21.issue the audit report 出具审计报告 A ')(SGSc
22.expert 专家 q|/!0MU"
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 h+
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25.assess material misstatement risks评估重大错报风险 &}O8w77
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 J;"nm3[.q
27.a general knowledge of —— 初步了解―――的情况 !yk7HaP
28.a more knowledge of—— 进一步了解的情况 W=M<
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29.the prior year‘s working papers 以前年度工作底稿 O{*GW0}55
30.minutes of meeting 会议纪要 8}J(c=4Gk
31.business risks 经营风险 JN)"2}SE
32.appropriateness 适当性 ew
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33.accounting estimate 会计估计 Do(PdF6A
34.management representations 管理层声明 xz="|HD);
35.going concern assumption 持续经营假设 LP8o7%sv!
36.audit plan 审计计划 U0zW9jB
37.significant audit areas 重点审计领域 krwf8!bI
38.error 错误 {MA@A5
39.fraud舞弊 XuA0.b%
40.modified or additional procedures 修改或追加审计程序 mnQal>0~
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 CARq^xI-
43.unusual pressures 异常压力 @t "~
44.the suspected noncompliance 涉嫌存在违法行为 |zg=+
45.materialiy 重要性 y K=S!7p\
46.exceed the materiality level 超过重要性水平 N.k+AQb
47.approach the materiality level 接近重要性水平 %oMWcgsdJi
48.an acceptably low level 可接受水平 +6wx58.B&
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 o<~-k,{5P
50.misstatements or omissions 错报或漏报 6{lG1\o
51.aggregate 总计 0LZ=`tI
52.subsequent events 期后事项 |:
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53.adjust the financial statements 调整财务报表 ]9dx3<2_I
54.perform additional audit procedures 实施追加的审计程序 k`{RXx
55.audit risk 审计风险 CuF%[9[cT
56.detection risk 检查风险 sf<Q#ieTxY
57.inappropriate audit opinion 不适当的审计意见 MP_A<F
58.material misstatement 重大的错报 <e$5~Spc
59.tolerable misstatement 可容忍错报 !XkymIX~O.
60.the acceptable level of detection risk 可接受的检查风险 \IO$+Guh
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 @G7w(>_T3
63.accounting system 会计系统 ~r{\WZ.
64.test of control 控制测试 4o)(d=q
65.walk-through test 穿行测试 N:"M&EUM
66.communication 沟通 Qo]vpp^[#
67.flow chart 流程图 6@*5!,
68.reperformance of internal control 重新执行 qr7 X-[&
69.audit evidence 审计证据 L?AM&w-cg9
70.substantive procedures 实质性程序 tCd{G
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71.assertions 认定 )w^GPlh
72.esistence 存在 &Bj,.dD/a
73.occurrence 发生 ppPG+[ cz
74.completeness 完整性 ~W]#9&yQ
75.rights and obligations 权利和义务 >_|Z{:z]d.
76.valuation and allocation 计价和分摊 jsK|D{m?
77.cutoff 截止 3P%w-qT!N
78.accuracy 准确性 2V#c[%vI
79.classification 分类 }wa}hIqx
80.inspection 检查 ^D%}V- "
81.supervision of counting 监盘 wUh3Hd'
82.observation 观察 7yc9`j}]
83.confirmation 函证
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84.computation 计算 @&!=m]D*
85.analytical procedures 分析程序 UrD=|-r`
86.vouch 核对 5bu[}mJ
87.trace 追查 !$%/
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88.audit sampling 审计抽样 xl1L4R)6D
89.error 误差 g&oc