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注会《审计》英语常用词汇 ]q[(z
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1.audit 审计 E4Ez)IaKyi
2.attestation 鉴证 D)l\zs%ie
3.credibility 可信赖程度 |22vNt_
4.audit of financial statements 财务报表审计 I8B0@ZtV
5.agreed-upon procedures 执行商定程序 8y_(Iu|:
6.high levels of assurance 高水平保证 V*(x@pF
7.compilation 编制 =ud~
8.reliability 可靠性 Q8QB{*4
9.relevance 相关性 :sLg$OF
10.professional skepticism 职业谨慎 m-;8O /
11.objectivity 客观性 yD.(j*bMK;
12. professional competence 专业胜任能力 m$(OQ,E
13.Senior/CPA-in-charge 项目经理 QlR~rFs9t
14.audit engagement letter 业务约定书 w'$>E4\
15.recurring audit 连续审计 n+Conp/
16.the client 委托人 wL>*WLf
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17.change CPA 更换注册会计师 B"#pv
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18.the existing CPA 现任注册会计师 c(FGW7L<
19.the successor CPA 后任注册会计师 (a-Lx2 T
20.the preceding CPA前任注册会计师 0pW;H|h
21.issue the audit report 出具审计报告 u;1[_~
22.expert 专家 VYh/URU>
23.the board of directors 董事会 be]/ROP>H
24.knowledge of the entity‘ s business 了解被审计单位情况 ZU.E}Rn:
25.assess material misstatement risks评估重大错报风险 mvt-+K?U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @"/H
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27.a general knowledge of —— 初步了解―――的情况 !Y7$cU &
28.a more knowledge of—— 进一步了解的情况 'Z9UqEGV
29.the prior year‘s working papers 以前年度工作底稿 DKem;_6OQ
30.minutes of meeting 会议纪要 /YJBRU2
31.business risks 经营风险 ;pOV; q3j
32.appropriateness 适当性 a j
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33.accounting estimate 会计估计 a|4D6yUw|
34.management representations 管理层声明 3="vOSJ6&
35.going concern assumption 持续经营假设 I!u=.[5zdC
36.audit plan 审计计划 fZsw+PSy
37.significant audit areas 重点审计领域 kjdIk9 Y
38.error 错误 -O=xgvh"
39.fraud舞弊 O:T
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40.modified or additional procedures 修改或追加审计程序 KC2Z@
41.misappropriation of assets 侵占资产 TqV^\C?
42.transactions without substance 虚假交易 oAB:H\
43.unusual pressures 异常压力 O&;d8 2IA{
44.the suspected noncompliance 涉嫌存在违法行为 GVn'p
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45.materialiy 重要性 A:z
46.exceed the materiality level 超过重要性水平 .H qJ)OH
47.approach the materiality level 接近重要性水平 :
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48.an acceptably low level 可接受水平 xt"-Jmox
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 kX}sDvP3
50.misstatements or omissions 错报或漏报 /dvr
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51.aggregate 总计 i`];xNR'
52.subsequent events 期后事项 n4 N6]W\5
53.adjust the financial statements 调整财务报表 ZHeq)5C ;f
54.perform additional audit procedures 实施追加的审计程序 o]qwN:8^
55.audit risk 审计风险 &OXx\}>MW
56.detection risk 检查风险 6biR5&Y5U&
57.inappropriate audit opinion 不适当的审计意见 !Yn#3c
58.material misstatement 重大的错报 QOrMz`OA
59.tolerable misstatement 可容忍错报 l. l)w
60.the acceptable level of detection risk 可接受的检查风险 OQ 4h8,
61.assessed level of material misstatement risk 重大错报风险的评估水平 $XMpC{
62.simall business 小规模企业 bXXX-Xc
63.accounting system 会计系统 'X6Y!VDd
64.test of control 控制测试 mSZg;7DE3*
65.walk-through test 穿行测试 1|H4]!7kE
66.communication 沟通 ]F>#0Rdc
67.flow chart 流程图 w{*V8S3h9
68.reperformance of internal control 重新执行 3#]II j`\
69.audit evidence 审计证据 qIQ
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70.substantive procedures 实质性程序 O#O"]A
71.assertions 认定 g`C8ouy
72.esistence 存在 kdV9F
73.occurrence 发生 Yjd/
74.completeness 完整性 DS7L}]
75.rights and obligations 权利和义务 5M5vxJ)Lh
76.valuation and allocation 计价和分摊 um_J%v6ER
77.cutoff 截止 8d Fqwpw8
78.accuracy 准确性 YN
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79.classification 分类 J:ka@2>|
80.inspection 检查 Wc!]X.|9*
81.supervision of counting 监盘 xWK/uE (
82.observation 观察 Yh@2m9
83.confirmation 函证 Ej6ho 0_
84.computation 计算
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85.analytical procedures 分析程序 AcXVfk
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86.vouch 核对 ~%M*@fm
87.trace 追查 (aSuxl.Dq
88.audit sampling 审计抽样 #9.%>1{6Y
89.error 误差 Y}t)!}p$r
90.expected error 预期误差 >BK/HuS
91.population 总体 f/IQ2yT-:D
92.sampling risk 抽样风险 Zz/p'3?#
93.non- sampling risk 非抽样风险 j&a\ K}U!
94.sampling unit 抽样单位 ]vs}-go
95.statistical sampling 统计抽样 "%a<+D
96.tolerable error 可容忍误差 $o\z4_I
97.the risk of under reliance 信赖不足风险 pYr+n9)^
98.the risk of over reliance 信赖过度风险 v#<{Y'K
99.the risk of incorrect rejection 误拒风险 yJ0%6],^g
100. the risk of incorrect acceptance 误受风险 dKU:\y
101.working trial balance 试算平衡表 &y