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注会《审计》英语常用词汇 jF
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1.audit 审计 "\`Fu
2.attestation 鉴证 }!> \Ja<\
3.credibility 可信赖程度 IDD`N{EA
4.audit of financial statements 财务报表审计 1%R${Qhr
5.agreed-upon procedures 执行商定程序 :A!EjIL`#
6.high levels of assurance 高水平保证 tc)Md
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7.compilation 编制 (Fuu V{x|
8.reliability 可靠性
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9.relevance 相关性 sJ^Ff
10.professional skepticism 职业谨慎 (|o@
11.objectivity 客观性 3D!7,@&>3
12. professional competence 专业胜任能力 -3~S{)
13.Senior/CPA-in-charge 项目经理 a9.255
14.audit engagement letter 业务约定书 &a e!lB
15.recurring audit 连续审计 aG~zMO_)]
16.the client 委托人 Vn:v{-i
17.change CPA 更换注册会计师 7-n HPDp'
18.the existing CPA 现任注册会计师 cJ@fJ|
19.the successor CPA 后任注册会计师 `Npo|.?=
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 2-N7%]h
22.expert 专家 LVm']_K(f
23.the board of directors 董事会 u9~Ncz
24.knowledge of the entity‘ s business 了解被审计单位情况 F%&lM[N%
25.assess material misstatement risks评估重大错报风险 ub9[!}r't
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 GHn0(o &K
27.a general knowledge of —— 初步了解―――的情况 E'D16Rhp
28.a more knowledge of—— 进一步了解的情况 E3[9!L8gb
29.the prior year‘s working papers 以前年度工作底稿 }qoId3iY!7
30.minutes of meeting 会议纪要 "eOl(TSu/
31.business risks 经营风险 Qjnh;uBO
32.appropriateness 适当性 !v=/f_6
33.accounting estimate 会计估计 s5+;8u9K
34.management representations 管理层声明 @4Bl&(3S
35.going concern assumption 持续经营假设 S^|`*%pq
36.audit plan 审计计划 K0C"s'q
37.significant audit areas 重点审计领域 zDtC]y'
38.error 错误 _z%~m2SP
39.fraud舞弊 517wduj
40.modified or additional procedures 修改或追加审计程序 4gev^/
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41.misappropriation of assets 侵占资产 a?GXVQ
42.transactions without substance 虚假交易 ')yYpWO
43.unusual pressures 异常压力 {d xl8~/I
44.the suspected noncompliance 涉嫌存在违法行为 \),f?f-m
45.materialiy 重要性 dMsS OP0E
46.exceed the materiality level 超过重要性水平 >eo[)Y
47.approach the materiality level 接近重要性水平 e&:%Rr]x
48.an acceptably low level 可接受水平 YT'V/8US
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 `uk=2k}&m
50.misstatements or omissions 错报或漏报 }1[s ,
51.aggregate 总计 V4}jv7>A
52.subsequent events 期后事项 "s]
53.adjust the financial statements 调整财务报表 mOHOv61
54.perform additional audit procedures 实施追加的审计程序 NvTK7? v
55.audit risk 审计风险
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56.detection risk 检查风险 6LCR ;~
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57.inappropriate audit opinion 不适当的审计意见 4VeT]`C^h
58.material misstatement 重大的错报 ;8K>]T)
59.tolerable misstatement 可容忍错报 )p;t
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60.the acceptable level of detection risk 可接受的检查风险 uqI'e_&=&5
61.assessed level of material misstatement risk 重大错报风险的评估水平 5bXpj86mY
62.simall business 小规模企业 u*5}c7)uId
63.accounting system 会计系统 [.xc`CF
64.test of control 控制测试 /4+Q;
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65.walk-through test 穿行测试 m{Uh{G$
66.communication 沟通 !t~tIJ>6
67.flow chart 流程图 fH_l2b[-3@
68.reperformance of internal control 重新执行 .{?;#Cdn
69.audit evidence 审计证据 "x$L2>9
70.substantive procedures 实质性程序 |Rx+2`6Dp
71.assertions 认定 M;3q.0MU
72.esistence 存在 aZ{ l6
73.occurrence 发生 No[9m_
74.completeness 完整性 ]}l.*v\uK
75.rights and obligations 权利和义务 !ii(2U
76.valuation and allocation 计价和分摊 }S')!3[G
77.cutoff 截止 B:UPSX)A
78.accuracy 准确性 ecH7")
79.classification 分类 eNi#% ?=WB
80.inspection 检查 o+{i26%
81.supervision of counting 监盘 kCz2uG)l
82.observation 观察 Lk$Mfm5"M
83.confirmation 函证 5W|wDy
84.computation 计算 QQ{*j7i)
85.analytical procedures 分析程序 NYg&