%" l;
-^7
$HD
注会《审计》英语常用词汇 ;qWSfCt/^
MujEjD "|
{t|#>UCK
1.audit 审计 vLq%k+D#
2.attestation 鉴证 !
jDopE0L
3.credibility 可信赖程度 w?N>3`Jnf
4.audit of financial statements 财务报表审计 }'>mT,ytgk
5.agreed-upon procedures 执行商定程序
yn<J>e
6.high levels of assurance 高水平保证 aiE\r/k8s
7.compilation 编制 Q uw|KL
8.reliability 可靠性
=i;T?*@
9.relevance 相关性 k:@N6K/$P^
10.professional skepticism 职业谨慎 jk\V2x@DR
11.objectivity 客观性 VTyj<6Y
12. professional competence 专业胜任能力 B J
IN
13.Senior/CPA-in-charge 项目经理 kFyp;=d:K
14.audit engagement letter 业务约定书 N cGFPi(Z
15.recurring audit 连续审计 E:A!tu$B
16.the client 委托人 vW? /:
17.change CPA 更换注册会计师 Cp>y<C"
18.the existing CPA 现任注册会计师 ^mC,Z+!
19.the successor CPA 后任注册会计师 {&B0kjf
20.the preceding CPA前任注册会计师 t6\--lk_
21.issue the audit report 出具审计报告 5gC>j(
22.expert 专家 Lz:FR*
23.the board of directors 董事会 o>Dd1
j
24.knowledge of the entity‘ s business 了解被审计单位情况 hy$VG%b;#
25.assess material misstatement risks评估重大错报风险 =d:3]M
^
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 E m +&I
27.a general knowledge of —— 初步了解―――的情况 ?gvu
E1
28.a more knowledge of—— 进一步了解的情况 a{
rUk%x
29.the prior year‘s working papers 以前年度工作底稿 a+a6P5kJ
30.minutes of meeting 会议纪要 #
kNp);
31.business risks 经营风险 @qx$b~%
32.appropriateness 适当性 XAtRA1.
33.accounting estimate 会计估计 [*0M$4
34.management representations 管理层声明 )"6"g9A
35.going concern assumption 持续经营假设 JV'aqnb.8\
36.audit plan 审计计划 fZ;}_wR-H
37.significant audit areas 重点审计领域 hJir_=
38.error 错误 m!P<#
|V
39.fraud舞弊 X{ 6a
40.modified or additional procedures 修改或追加审计程序 ZBN,%P!P0
41.misappropriation of assets 侵占资产 fH:S_7i
42.transactions without substance 虚假交易 dZb;`DjTH
43.unusual pressures 异常压力 koD}o^U#
44.the suspected noncompliance 涉嫌存在违法行为 BS?$eai@:9
45.materialiy 重要性 #)[.Xz:U
46.exceed the materiality level 超过重要性水平 EN}XIa>R
47.approach the materiality level 接近重要性水平 pQC|_T#u
48.an acceptably low level 可接受水平 A^LS^!Jz
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 wrX n|aV
50.misstatements or omissions 错报或漏报 @v&