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注会《审计》英语常用词汇
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1.audit 审计 xe4`D>LUo
2.attestation 鉴证 u+;iR/
3.credibility 可信赖程度 Nf5zQ@o_y
4.audit of financial statements 财务报表审计 /$\N_`bM
5.agreed-upon procedures 执行商定程序 :
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6.high levels of assurance 高水平保证 Leu6kPk
7.compilation 编制 l5T0x=y9!
8.reliability 可靠性 >qy$W4
9.relevance 相关性 Mdw"^x$7
10.professional skepticism 职业谨慎 1Y:JG
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11.objectivity 客观性 {i<L<Y(3
12. professional competence 专业胜任能力 M7fPaJKL
13.Senior/CPA-in-charge 项目经理 []-<-TqJ
14.audit engagement letter 业务约定书 ,. HS )<B
15.recurring audit 连续审计 3,"G!0 y.
16.the client 委托人 K_Pbzj4(P
17.change CPA 更换注册会计师 F05]6NVv
18.the existing CPA 现任注册会计师 yHo#v:>?p
19.the successor CPA 后任注册会计师 a9
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20.the preceding CPA前任注册会计师 ms&6N']
21.issue the audit report 出具审计报告
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22.expert 专家 03n+kh
23.the board of directors 董事会 XZ=%XB:?
24.knowledge of the entity‘ s business 了解被审计单位情况 {,=U]^A
25.assess material misstatement risks评估重大错报风险 ;uho.)%N`F
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 % !>@m6JK
27.a general knowledge of —— 初步了解―――的情况 `l'Ine11
28.a more knowledge of—— 进一步了解的情况 QQ/9ZI5
29.the prior year‘s working papers 以前年度工作底稿 gXj3=N(l
30.minutes of meeting 会议纪要 yRivf.wH
31.business risks 经营风险 V
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32.appropriateness 适当性 Sa-" G`
33.accounting estimate 会计估计 Ub{7 Xk
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34.management representations 管理层声明 c;,-I
35.going concern assumption 持续经营假设 nGM;|6x"8|
36.audit plan 审计计划 ^v&"{2
37.significant audit areas 重点审计领域 q:1n=iEi
38.error 错误 M_O) w^
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39.fraud舞弊 s$kvLy<
40.modified or additional procedures 修改或追加审计程序 ^U6VJ(58P
41.misappropriation of assets 侵占资产 |&MOus#v
42.transactions without substance 虚假交易 !S'!oinV
43.unusual pressures 异常压力 Mn 8|
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44.the suspected noncompliance 涉嫌存在违法行为 V$_.&S?(Y
45.materialiy 重要性 3F8KF`*
46.exceed the materiality level 超过重要性水平 mT>RQ.
47.approach the materiality level 接近重要性水平 @dn&M9Z
48.an acceptably low level 可接受水平 Elt"tJ
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dG!) <
50.misstatements or omissions 错报或漏报 u}?|d8$h\
51.aggregate 总计 B2:GGZ|jS
52.subsequent events 期后事项 eF(oHn,
53.adjust the financial statements 调整财务报表 ~l!(I-'?g
54.perform additional audit procedures 实施追加的审计程序 x6HebIR+
55.audit risk 审计风险 $N;!. 5lX3
56.detection risk 检查风险 t )Z2"_5
57.inappropriate audit opinion 不适当的审计意见 3DK^S2\zBm
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ,r5<v_
60.the acceptable level of detection risk 可接受的检查风险 9CJUOB>]
61.assessed level of material misstatement risk 重大错报风险的评估水平 hgj#VY$B
62.simall business 小规模企业 )|LX_kyW
63.accounting system 会计系统 MSeO#X
64.test of control 控制测试 Js+d4``W
65.walk-through test 穿行测试 E E?v~6"&
66.communication 沟通 &ukNzV}VW
67.flow chart 流程图 )$q<"t\#P#
68.reperformance of internal control 重新执行 j-gLX
69.audit evidence 审计证据 +Smv<^bW
70.substantive procedures 实质性程序 qNHS 1
71.assertions 认定 $Br^c< y
72.esistence 存在
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73.occurrence 发生 w%S<N
74.completeness 完整性 4:r^6m%%
75.rights and obligations 权利和义务 S
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76.valuation and allocation 计价和分摊 $ajw]2kx
77.cutoff 截止 %fP^Fh
78.accuracy 准确性 :EgdV
79.classification 分类 ?y<n^`
80.inspection 检查 >&^w\"'
81.supervision of counting 监盘 '5ky<
82.observation 观察 u-
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83.confirmation 函证 ;YZw{|gsh
84.computation 计算 miS+MK"
85.analytical procedures 分析程序 fH`1dU
86.vouch 核对 i`&