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注会《审计》英语常用词汇 !(GyOAb
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1.audit 审计 1qRquY
2.attestation 鉴证 O
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3.credibility 可信赖程度 $9)os7H7
4.audit of financial statements 财务报表审计 a5D|#9
5.agreed-upon procedures 执行商定程序 bn(N8MFCV
6.high levels of assurance 高水平保证 7*!7EBb
7.compilation 编制 p)y5[HX
8.reliability 可靠性 wVBKVb9N
9.relevance 相关性 EuK}L[Kl
10.professional skepticism 职业谨慎 sT M;l,
11.objectivity 客观性 ^3;B4tj[
12. professional competence 专业胜任能力 _fHC+lwN
13.Senior/CPA-in-charge 项目经理 #,%bW[L<N
14.audit engagement letter 业务约定书 aSzI5J]/=
15.recurring audit 连续审计 p}1i[//S
16.the client 委托人 uU H4vUa
17.change CPA 更换注册会计师 cq1 5@a mX
18.the existing CPA 现任注册会计师 2c `m=
19.the successor CPA 后任注册会计师 nf.Ox.kM)
20.the preceding CPA前任注册会计师 Y{YbKKM
21.issue the audit report 出具审计报告 M3(N!xT
22.expert 专家 hyI7X7Hy
23.the board of directors 董事会 FlqGexY5
24.knowledge of the entity‘ s business 了解被审计单位情况 k9Pvh,_wp
25.assess material misstatement risks评估重大错报风险 Ep7MU&O0iK
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 )yz)
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27.a general knowledge of —— 初步了解―――的情况 [@pumH>
28.a more knowledge of—— 进一步了解的情况 p")"t`k7
29.the prior year‘s working papers 以前年度工作底稿 FBrh!vQ<
30.minutes of meeting 会议纪要 =(R3-['QIb
31.business risks 经营风险 ]l=CiG4!M
32.appropriateness 适当性 ]:n9MFv
33.accounting estimate 会计估计 r|z B?9Q
34.management representations 管理层声明 0e:j=kd)NH
35.going concern assumption 持续经营假设 I~HA
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36.audit plan 审计计划 E&"V~
37.significant audit areas 重点审计领域 qm9=Ga5
38.error 错误 JS?%zj&@
39.fraud舞弊 $E8}||d
40.modified or additional procedures 修改或追加审计程序 J
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41.misappropriation of assets 侵占资产 P~&J@8)c
42.transactions without substance 虚假交易 3C;;z
43.unusual pressures 异常压力 l"h6e$dP
44.the suspected noncompliance 涉嫌存在违法行为 @eESKg(,
45.materialiy 重要性 2h@&yW2j
46.exceed the materiality level 超过重要性水平 WS@"8+re;
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 oBnes*
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 d|gfp:Z`a
50.misstatements or omissions 错报或漏报 mTL`
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51.aggregate 总计 1<Uv4S
52.subsequent events 期后事项 }t|i1{%_
53.adjust the financial statements 调整财务报表 T'Jl,)"
54.perform additional audit procedures 实施追加的审计程序 gL@]p
55.audit risk 审计风险 ,t*H: *
56.detection risk 检查风险 l%u8Lq
57.inappropriate audit opinion 不适当的审计意见 m}beT~FT_
58.material misstatement 重大的错报 [_KOU2
59.tolerable misstatement 可容忍错报 XKOPW
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60.the acceptable level of detection risk 可接受的检查风险 y34 <B)Wy
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 8h=K S
63.accounting system 会计系统 {g4w[F!77
64.test of control 控制测试 $&jVEMia
65.walk-through test 穿行测试 qjg Z
66.communication 沟通 s I 0:<6W
67.flow chart 流程图
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68.reperformance of internal control 重新执行 XrXW6s;Z
69.audit evidence 审计证据 IO2@^jup
70.substantive procedures 实质性程序 Da)_O JYE
71.assertions 认定 Uu Zjf9}
72.esistence 存在 j]mnH`#BL
73.occurrence 发生 EAC I>
74.completeness 完整性 k2#|^N
75.rights and obligations 权利和义务 LXth-j=]
76.valuation and allocation 计价和分摊 d<m.5ECC}
77.cutoff 截止 3".#nN
78.accuracy 准确性 Vhe$vH
79.classification 分类 Bq-}BN?pz
80.inspection 检查 >oi?aD%
81.supervision of counting 监盘 G2sj<F=AV
82.observation 观察 93,7yZ5#
83.confirmation 函证 :/"5x
84.computation 计算 ^nFP#J)_5
85.analytical procedures 分析程序 M[u6+`
86.vouch 核对 0xeY0!ux
87.trace 追查 AW!A+
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88.audit sampling 审计抽样 ^/}&z