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注会《审计》英语常用词汇 9-+N;g!q
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1.audit 审计 PrHoN2y5E
2.attestation 鉴证 j7BLMTF3v
3.credibility 可信赖程度 eDsB.^|l
4.audit of financial statements 财务报表审计 ZkJLq[:cM
5.agreed-upon procedures 执行商定程序 pZcY[a
6.high levels of assurance 高水平保证 IeZ9 "o h
7.compilation 编制 $cWt^B'
8.reliability 可靠性 9=q& SG
9.relevance 相关性 7`j%5%q
10.professional skepticism 职业谨慎 Lb?WhjqZ
11.objectivity 客观性 &,P; 7 R
12. professional competence 专业胜任能力 .07"I7
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 WG&! VK
15.recurring audit 连续审计 8_VGB0~3i
16.the client 委托人 g< xE}[gF
17.change CPA 更换注册会计师 q3vv^~
18.the existing CPA 现任注册会计师 ;W T<]
19.the successor CPA 后任注册会计师 r+d+gO.
20.the preceding CPA前任注册会计师 ! 1Hs;K
21.issue the audit report 出具审计报告 7},oY""8
22.expert 专家 DcNp-X40I
23.the board of directors 董事会 d>?C?F
24.knowledge of the entity‘ s business 了解被审计单位情况 '?jsH+j+
25.assess material misstatement risks评估重大错报风险 $ q*a}d[Q
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 )m#Y^
27.a general knowledge of —— 初步了解―――的情况 1>u
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28.a more knowledge of—— 进一步了解的情况 l$Vy\CfK3n
29.the prior year‘s working papers 以前年度工作底稿 &b`'RZe
30.minutes of meeting 会议纪要 {P_i5V?
31.business risks 经营风险 h
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32.appropriateness 适当性 5E]iv^q%
33.accounting estimate 会计估计 74ho=
34.management representations 管理层声明 XG*> yra`
35.going concern assumption 持续经营假设 h\p!J-V
36.audit plan 审计计划 \FUMfo^
37.significant audit areas 重点审计领域 et/:vLl13
38.error 错误 9%Tqk"x?
39.fraud舞弊 b*Q3j}c Z
40.modified or additional procedures 修改或追加审计程序 z#Fel/L`O
41.misappropriation of assets 侵占资产 H~TuQ
42.transactions without substance 虚假交易 SXP(C^?C
43.unusual pressures 异常压力 fgs@oaoZ
44.the suspected noncompliance 涉嫌存在违法行为 {?Nm"#
45.materialiy 重要性 0%Le*C'yk
46.exceed the materiality level 超过重要性水平 zrqI^i"c
47.approach the materiality level 接近重要性水平 Qu1&$oO
48.an acceptably low level 可接受水平 !uoT8BBAk
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 h=S7Z:IaM
50.misstatements or omissions 错报或漏报 UWnF2,<s;
51.aggregate 总计 R:+'"dBge
52.subsequent events 期后事项 7~FHn'xt
53.adjust the financial statements 调整财务报表 z"T+J?V/
54.perform additional audit procedures 实施追加的审计程序 m 94PFD@N
55.audit risk 审计风险 %.hJDX\j
56.detection risk 检查风险 *RxJ8.G
57.inappropriate audit opinion 不适当的审计意见 ~&<t++ g
58.material misstatement 重大的错报 2F>Y{3&
59.tolerable misstatement 可容忍错报 !qp$Xtf+
60.the acceptable level of detection risk 可接受的检查风险 9tU"+
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?_FL
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62.simall business 小规模企业 "9r$*\wOf
63.accounting system 会计系统 Y<|JhqOXK
64.test of control 控制测试 mZ2CGOR
65.walk-through test 穿行测试 5q*s_acQ
66.communication 沟通 [.^ol6
67.flow chart 流程图 }A+ncabm
68.reperformance of internal control 重新执行 .CnZMw{'
69.audit evidence 审计证据 D{s87h
70.substantive procedures 实质性程序 ^utOVi
71.assertions 认定
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72.esistence 存在 1Xo0(*O
73.occurrence 发生 y%ij)vQY
74.completeness 完整性 f*<Vq:N=\
75.rights and obligations 权利和义务 hcj]T?
76.valuation and allocation 计价和分摊 }3A~ek#*~
77.cutoff 截止 U+qyS|i
78.accuracy 准确性 nKzm.D gt_
79.classification 分类 haBmwq(f
80.inspection 检查 lHtywZ@%3
81.supervision of counting 监盘 ]}PXN1(
82.observation 观察 Mib.,J~
83.confirmation 函证 Nd]F 33|X
84.computation 计算 j&,Gv@
85.analytical procedures 分析程序 LT<2 n.S
86.vouch 核对 u {_, S3Aa
87.trace 追查 J/'Fj?
88.audit sampling 审计抽样 ~9 .=t '
89.error 误差 2zqaR[C
90.expected error 预期误差 >STthPO
91.population 总体 A[uE#T^
92.sampling risk 抽样风险 /M%>M]
93.non- sampling risk 非抽样风险 wv\K
94.sampling unit 抽样单位 A!Cby!,
95.statistical sampling 统计抽样 m{Vd3{H40
96.tolerable error 可容忍误差 pdRM%ug
97.the risk of under reliance 信赖不足风险 ;O%
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98.the risk of over reliance 信赖过度风险 CdF;0A9.3
99.the risk of incorrect rejection 误拒风险 }ofb]_C,
100. the risk of incorrect acceptance 误受风险 )`rD]0ua;
101.working trial balance 试算平衡表 !{r2`d09n)
102.index and cross-referencing 索引和交叉索引 F<