:{NvBxc[
IKSe X
注会《审计》英语常用词汇 \
A'MEd-
En%PIkxeR
v~i/e+.h>y
1.audit 审计 rxtp?|v9
2.attestation 鉴证 A9^t
$Ii
3.credibility 可信赖程度 ><9E^ k0.
4.audit of financial statements 财务报表审计 E?san;Ku
5.agreed-upon procedures 执行商定程序 J5PXmL
6.high levels of assurance 高水平保证 3D>syf
7.compilation 编制 j]i:~9xKW
8.reliability 可靠性 8+m;zvDSU
9.relevance 相关性 <}x_F)E[t
10.professional skepticism 职业谨慎 _/0vmgQ&
11.objectivity 客观性 $OU,|
D
12. professional competence 专业胜任能力 z$OKn#%T
13.Senior/CPA-in-charge 项目经理 {p&M(W]
14.audit engagement letter 业务约定书
y\7 -!
15.recurring audit 连续审计 "i/ l'
16.the client 委托人 qTFktJZw
17.change CPA 更换注册会计师 Om
`VQ?
18.the existing CPA 现任注册会计师 V;$ME4B\{
19.the successor CPA 后任注册会计师 NU>={9!
20.the preceding CPA前任注册会计师 g2;!AI5f
21.issue the audit report 出具审计报告 #M$Gj>E%4
22.expert 专家 |#^##^cF/
23.the board of directors 董事会 o>lk+Q#L @
24.knowledge of the entity‘ s business 了解被审计单位情况 `0a=A#]1o
25.assess material misstatement risks评估重大错报风险 "bZ{W(h
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 YI!ecx%/4
27.a general knowledge of —— 初步了解―――的情况 A?I/[zkc
28.a more knowledge of—— 进一步了解的情况 }nNZp
29.the prior year‘s working papers 以前年度工作底稿 ]#>;C: L
30.minutes of meeting 会议纪要 GZgu1YR
31.business risks 经营风险 92g#QZs&W
32.appropriateness 适当性 rMkoE7n
33.accounting estimate 会计估计 K
cI'P(
34.management representations 管理层声明 1"k"<{%
35.going concern assumption 持续经营假设 F&?&8.
36.audit plan 审计计划 kGbtZ} W
37.significant audit areas 重点审计领域 ;ew j
38.error 错误 Cz@[l=-T7
39.fraud舞弊 9Qja|;
40.modified or additional procedures 修改或追加审计程序 W8hf
Qpw
41.misappropriation of assets 侵占资产 $|~YXH~O
42.transactions without substance 虚假交易 Q;
DN*
43.unusual pressures 异常压力 =ZdP0l+V=k
44.the suspected noncompliance 涉嫌存在违法行为 R7YLI1ov
45.materialiy 重要性 dd
4g?):
46.exceed the materiality level 超过重要性水平 wxw3t@%mNm
47.approach the materiality level 接近重要性水平
/~`4a
48.an acceptably low level 可接受水平 NYopt?Xg
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 os/_ObPiX
50.misstatements or omissions 错报或漏报 x>MrB
51.aggregate 总计 4LY
kK/:
52.subsequent events 期后事项 ;{@ [ek6
53.adjust the financial statements 调整财务报表 Hrb67a%b
54.perform additional audit procedures 实施追加的审计程序 ,CACQhrng
55.audit risk 审计风险 (6##\}L&