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注会《审计》英语常用词汇 %X{Eupi
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1.audit 审计 @LKQ-<dZG
2.attestation 鉴证 yLX $SR
3.credibility 可信赖程度 2@D`^]]
4.audit of financial statements 财务报表审计 9B:
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5.agreed-upon procedures 执行商定程序 +T+@g8S
6.high levels of assurance 高水平保证 |@Tga_0p
7.compilation 编制 T
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8.reliability 可靠性 rVYoxXv
9.relevance 相关性 !Lf<hS^
10.professional skepticism 职业谨慎 x%G3L\5
11.objectivity 客观性 hArY$T&MB
12. professional competence 专业胜任能力 0M_oFx
13.Senior/CPA-in-charge 项目经理 Z4j
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14.audit engagement letter 业务约定书 IU%|K~_n
15.recurring audit 连续审计 %a;#]d
16.the client 委托人 |^pev2g
17.change CPA 更换注册会计师 W lMcEje
18.the existing CPA 现任注册会计师 *gbK
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19.the successor CPA 后任注册会计师 _!\d?]Ya
20.the preceding CPA前任注册会计师 }rTH<!j
21.issue the audit report 出具审计报告 gb ga"WO
22.expert 专家 :]^e-p!z
23.the board of directors 董事会 !_<6}:ZB
24.knowledge of the entity‘ s business 了解被审计单位情况 UNdD2Fd9
25.assess material misstatement risks评估重大错报风险 IS bs l=F
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 _kj]vbG^;
27.a general knowledge of —— 初步了解―――的情况 "F<CGSo
28.a more knowledge of—— 进一步了解的情况 ]A#lV$
29.the prior year‘s working papers 以前年度工作底稿 Sqo+cZ
30.minutes of meeting 会议纪要 )+E[M!34
31.business risks 经营风险 0+1wi4wy/
32.appropriateness 适当性 =l,P'E
33.accounting estimate 会计估计 kN1MPd4Yh
34.management representations 管理层声明 P3$eomX'
35.going concern assumption 持续经营假设 _'u]{X\k{J
36.audit plan 审计计划 E$e7(D
37.significant audit areas 重点审计领域 a&y^Ps6=
38.error 错误 p\6cpf
39.fraud舞弊 C|(A/b
40.modified or additional procedures 修改或追加审计程序 I2ek`t]
41.misappropriation of assets 侵占资产 o`?rj!\
42.transactions without substance 虚假交易 U2oCSo5:3N
43.unusual pressures 异常压力 @
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44.the suspected noncompliance 涉嫌存在违法行为 aER|5!7(2\
45.materialiy 重要性 %`vzQt`>
46.exceed the materiality level 超过重要性水平 kIrrbD
47.approach the materiality level 接近重要性水平 g*|j+<:7
48.an acceptably low level 可接受水平 p5Q]/DhG
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 Qw5nfg3T
50.misstatements or omissions 错报或漏报 :$ 5A3i
51.aggregate 总计 }{aGh I~<
52.subsequent events 期后事项 !d*[QD8
53.adjust the financial statements 调整财务报表 GXNf
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54.perform additional audit procedures 实施追加的审计程序 )xGAe#E~j
55.audit risk 审计风险 ^rkKE
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56.detection risk 检查风险 092t6
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57.inappropriate audit opinion 不适当的审计意见 )
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58.material misstatement 重大的错报 z3fv}_\z
59.tolerable misstatement 可容忍错报 XC4Z ,,ah"
60.the acceptable level of detection risk 可接受的检查风险 Q M,!-~t
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~}/Dl#9R!
62.simall business 小规模企业 S)rZE*~2
63.accounting system 会计系统 R`?l.0
64.test of control 控制测试 +jN}d=N-
65.walk-through test 穿行测试 kmuksT\)a
66.communication 沟通 15$xa_w}L
67.flow chart 流程图 ?0tg}0|
68.reperformance of internal control 重新执行 ) "#'
69.audit evidence 审计证据 g8),$:Uw
70.substantive procedures 实质性程序 $6QIYF""
71.assertions 认定 ?HZp@&
72.esistence 存在 c
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73.occurrence 发生 prBLNZp
74.completeness 完整性 5/48w-fnZ
75.rights and obligations 权利和义务 t<%0eu|
76.valuation and allocation 计价和分摊 uGKjZi
77.cutoff 截止 I0=_=aZO(
78.accuracy 准确性 #c!:&9oU
79.classification 分类 Otn,UoeeB
80.inspection 检查 <G"cgN#]
81.supervision of counting 监盘 4DXbeQs:
82.observation 观察 ^\)a[OW
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83.confirmation 函证 0MQ= Rt
84.computation 计算 ] m]`J|%i
85.analytical procedures 分析程序 :fRXLe1=
86.vouch 核对 mgxIxusR
87.trace 追查 ]wQ!ZG?)
88.audit sampling 审计抽样 Pg4&}bX:I
89.error 误差 yu?5t?vf
90.expected error 预期误差 ^S#;
91.population 总体 :dmE/Tq
92.sampling risk 抽样风险 N,ht<