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注会《审计》英语常用词汇 psmDGSm,&
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1.audit 审计 q'+ARW48
2.attestation 鉴证 |O>e=HC#q8
3.credibility 可信赖程度 -hm/lxyU
4.audit of financial statements 财务报表审计 ReM]I<WuY
5.agreed-upon procedures 执行商定程序 wE=I3E %
6.high levels of assurance 高水平保证 N2}Y8aR~
7.compilation 编制 M \k[?i
8.reliability 可靠性 ^&mrY[;S
9.relevance 相关性 nXhP ME
10.professional skepticism 职业谨慎 # }}6JM
11.objectivity 客观性 T6\]*mlr
12. professional competence 专业胜任能力 VK*`&D<P
13.Senior/CPA-in-charge 项目经理 Z8ivw\|M8
14.audit engagement letter 业务约定书 sUc[!S:/
15.recurring audit 连续审计 \}.bTca
16.the client 委托人 T{^mh(3/"
17.change CPA 更换注册会计师 /{[<J<(8
18.the existing CPA 现任注册会计师 "62g!e}!c
19.the successor CPA 后任注册会计师 hg0{x/Dgny
20.the preceding CPA前任注册会计师 Da8gOZ
21.issue the audit report 出具审计报告 3 V ^5 4_
22.expert 专家 )SZ#%OE*
23.the board of directors 董事会 J
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24.knowledge of the entity‘ s business 了解被审计单位情况 n CX{tqy
25.assess material misstatement risks评估重大错报风险 `p* 43nV
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 N3\RXXY
27.a general knowledge of —— 初步了解―――的情况 PIo@B|W-SX
28.a more knowledge of—— 进一步了解的情况 Xr8fmJtg'
29.the prior year‘s working papers 以前年度工作底稿 GJQ>VI2cY
30.minutes of meeting 会议纪要 hG#2}K_
31.business risks 经营风险 /8l@ndZf
32.appropriateness 适当性 .s4v*bng
33.accounting estimate 会计估计 ZQKo ]Kdr
34.management representations 管理层声明 _U4@W+lhX_
35.going concern assumption 持续经营假设 d6[' [dG
36.audit plan 审计计划 Q=DMfJ"
37.significant audit areas 重点审计领域 Vi^vG`L9
38.error 错误 73'A Q")UJ
39.fraud舞弊 S~fP$L5
40.modified or additional procedures 修改或追加审计程序 4<PupJ
41.misappropriation of assets 侵占资产 k+"7hf=C|
42.transactions without substance 虚假交易 zd$?2y8
43.unusual pressures 异常压力 JtMl/h
44.the suspected noncompliance 涉嫌存在违法行为 "PN4{"`V
45.materialiy 重要性 pnp8`\cIH
46.exceed the materiality level 超过重要性水平 0$-|Th:o
47.approach the materiality level 接近重要性水平 (91ts$jH
48.an acceptably low level 可接受水平 NV(jp'i~
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 V*2*5hx
50.misstatements or omissions 错报或漏报 2TB'HNTFx
51.aggregate 总计 GKF!GbGR@
52.subsequent events 期后事项 x_<#28H!
53.adjust the financial statements 调整财务报表 ~Yl.(R
54.perform additional audit procedures 实施追加的审计程序 3[_WTwX0
55.audit risk 审计风险 '4#NVXVQm
56.detection risk 检查风险 <=6F=u3PtU
57.inappropriate audit opinion 不适当的审计意见 "m6G;cv
58.material misstatement 重大的错报 +IbV
59.tolerable misstatement 可容忍错报 > vXJ9\
60.the acceptable level of detection risk 可接受的检查风险 LfW:
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61.assessed level of material misstatement risk 重大错报风险的评估水平 gq*W 0S
62.simall business 小规模企业 Ho*B<#&(A|
63.accounting system 会计系统
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64.test of control 控制测试 I!9>"s12
65.walk-through test 穿行测试 nr&|
66.communication 沟通 XHKLl?-
67.flow chart 流程图 "O$WfpKX
68.reperformance of internal control 重新执行 N+ ]O#Js?
69.audit evidence 审计证据 ^:ny
70.substantive procedures 实质性程序 ~rjK*_3/
71.assertions 认定 adri
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72.esistence 存在 9$9aBW
73.occurrence 发生 e2V;6N
74.completeness 完整性 bk=;=K
75.rights and obligations 权利和义务 kxyOe[7 S
76.valuation and allocation 计价和分摊 ALO/{:l(
77.cutoff 截止 ,+h<qBsV@
78.accuracy 准确性 )K
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79.classification 分类 0<4'pO.6Hq
80.inspection 检查 h\Y~sm?!`
81.supervision of counting 监盘 d
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82.observation 观察 <liprUFsn
83.confirmation 函证 jZmL7
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84.computation 计算 +.^pAz U}R
85.analytical procedures 分析程序 AEWrrE
86.vouch 核对 Syl 9j]
87.trace 追查 $K\e
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88.audit sampling 审计抽样 @44*<!da
89.error 误差 ZR)M<