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注会《审计》英语常用词汇
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1.audit 审计 }KK Y6D|d>
2.attestation 鉴证 o|iYd
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3.credibility 可信赖程度 TO*BH^5R
4.audit of financial statements 财务报表审计 ]I.n\2R]om
5.agreed-upon procedures 执行商定程序 6ubL1K
6.high levels of assurance 高水平保证 P^Q[-e{
7.compilation 编制 2Nm>5l
8.reliability 可靠性 (NK9vW4F
9.relevance 相关性 ',4x$qe
10.professional skepticism 职业谨慎 J~iBB~x.
11.objectivity 客观性 R@yyur~'_(
12. professional competence 专业胜任能力 Hiv!BV|
13.Senior/CPA-in-charge 项目经理 f0SAP0M3
14.audit engagement letter 业务约定书 -MugnB6
15.recurring audit 连续审计 Rek
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16.the client 委托人 H
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17.change CPA 更换注册会计师 dg7=X{=9jv
18.the existing CPA 现任注册会计师 c$,_>tcP
19.the successor CPA 后任注册会计师 hv$m4,0WB
20.the preceding CPA前任注册会计师 j ! NO|&k
21.issue the audit report 出具审计报告 .E~(h*NW
22.expert 专家 OR Wm
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23.the board of directors 董事会 vF/ =
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24.knowledge of the entity‘ s business 了解被审计单位情况 $]&(7@'qo
25.assess material misstatement risks评估重大错报风险 L~/qGDXC?
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sz):oea@f@
27.a general knowledge of —— 初步了解―――的情况 iH2n.M
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28.a more knowledge of—— 进一步了解的情况 Y'3}G<'%
29.the prior year‘s working papers 以前年度工作底稿 Koln9'tB
30.minutes of meeting 会议纪要 }o,z!_^PLQ
31.business risks 经营风险 ^t
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32.appropriateness 适当性 _uu<4c
33.accounting estimate 会计估计 =AEz9d ciS
34.management representations 管理层声明 rf9_
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35.going concern assumption 持续经营假设 ;C/bJEgdd
36.audit plan 审计计划 daAyx-
37.significant audit areas 重点审计领域 }2r+%V&4
38.error 错误 }^K/?dM
39.fraud舞弊 W~B5>;y
40.modified or additional procedures 修改或追加审计程序 Lj%{y.Rj
41.misappropriation of assets 侵占资产 j?|* LT$%7
42.transactions without substance 虚假交易 v)kEyX'K2d
43.unusual pressures 异常压力 a)! g7u
44.the suspected noncompliance 涉嫌存在违法行为 7W9d6i)
45.materialiy 重要性 rn:!dV[
46.exceed the materiality level 超过重要性水平 LDy<k=;o
47.approach the materiality level 接近重要性水平 68'>Zbelb
48.an acceptably low level 可接受水平 ,Ci/xnI
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 ?68uS;
50.misstatements or omissions 错报或漏报 ,rwuy[Q8
51.aggregate 总计 Y/8K;U|
52.subsequent events 期后事项 =vh8T\
53.adjust the financial statements 调整财务报表 td -3h,\\
54.perform additional audit procedures 实施追加的审计程序 FkupO
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55.audit risk 审计风险 Er:?M_ev
56.detection risk 检查风险 z&3]%t
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57.inappropriate audit opinion 不适当的审计意见 ]`w}+B'/
58.material misstatement 重大的错报 F X1ZG!
59.tolerable misstatement 可容忍错报 } i)$n(A)K
60.the acceptable level of detection risk 可接受的检查风险 d2ENm%q*PX
61.assessed level of material misstatement risk 重大错报风险的评估水平 }yEoEI`
62.simall business 小规模企业 fd8#Ng"1
63.accounting system 会计系统 Cw,D{
64.test of control 控制测试 <3O T>E[
65.walk-through test 穿行测试 6=PiVwI
66.communication 沟通 M\+* P,i
67.flow chart 流程图 C;\VO)]t
68.reperformance of internal control 重新执行 [H"#7t.V-~
69.audit evidence 审计证据 Rh] P8
70.substantive procedures 实质性程序 ?&h3P8
71.assertions 认定 gS"Q=ZK"
72.esistence 存在 (%Oe_*e}Y
73.occurrence 发生 qG>DTKIU
74.completeness 完整性 $
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75.rights and obligations 权利和义务 9g?xlue#?
76.valuation and allocation 计价和分摊 .1*DR]^`
77.cutoff 截止 q:HoKJv4
78.accuracy 准确性 5y_"
79.classification 分类 <3 j~=-
80.inspection 检查 !Zw f
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81.supervision of counting 监盘
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82.observation 观察 LEc8NQs
83.confirmation 函证 n*qN29sx
84.computation 计算 mR":z|6
85.analytical procedures 分析程序 {.#zHL
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86.vouch 核对 >4![&