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注会《审计》英语常用词汇 tDAhyy73
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1.audit 审计 =~p>`nV
2.attestation 鉴证 P'Q+GRpSw
3.credibility 可信赖程度 GKcv<G208
4.audit of financial statements 财务报表审计 <id}<H
5.agreed-upon procedures 执行商定程序 TwgrRtj'
6.high levels of assurance 高水平保证 %\i9p]=
7.compilation 编制 10H)^p%3+
8.reliability 可靠性 |^@dFOz
9.relevance 相关性 VE8;sGaJ
10.professional skepticism 职业谨慎 yv)
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11.objectivity 客观性 3MRc4UlB
12. professional competence 专业胜任能力 /a6Xa&(B
13.Senior/CPA-in-charge 项目经理 ES40?o*]x
14.audit engagement letter 业务约定书 ;t+ub8
15.recurring audit 连续审计 &5:tn=E
16.the client 委托人 } CfqG?)
17.change CPA 更换注册会计师 n9s iX
18.the existing CPA 现任注册会计师 VsA'de!V4[
19.the successor CPA 后任注册会计师 yeHD
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20.the preceding CPA前任注册会计师 ^i:B+
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21.issue the audit report 出具审计报告 h>Hb`G<
22.expert 专家 ;V<fB/S.=+
23.the board of directors 董事会 'MY/*k7:
24.knowledge of the entity‘ s business 了解被审计单位情况 _/O25% l
25.assess material misstatement risks评估重大错报风险 i E CrI3s
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 R"K#7{p9
27.a general knowledge of —— 初步了解―――的情况 5ms""LD/
28.a more knowledge of—— 进一步了解的情况 8n>9;D5n
29.the prior year‘s working papers 以前年度工作底稿 4Fm90O
30.minutes of meeting 会议纪要 H9CS*|q6r
31.business risks 经营风险 "U7qo}`I
32.appropriateness 适当性 ?@V[#.
33.accounting estimate 会计估计 JY6
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34.management representations 管理层声明 8-O)Xx}cU
35.going concern assumption 持续经营假设 S9#)A->
36.audit plan 审计计划 qT^I?g"!
37.significant audit areas 重点审计领域 r9dyA5oD
38.error 错误 rOVVL%@QqJ
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 5;HH4?]p
41.misappropriation of assets 侵占资产 $ ,
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42.transactions without substance 虚假交易 ,S!azN=
43.unusual pressures 异常压力 V 0rZz
44.the suspected noncompliance 涉嫌存在违法行为 O<V4HUW
45.materialiy 重要性 E@b(1@
46.exceed the materiality level 超过重要性水平 L+i(TM=
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 *IM;tD+7Q~
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 VzVc37Z>6
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 Cid
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52.subsequent events 期后事项 y_?Me]
53.adjust the financial statements 调整财务报表 c??mL4$'N
54.perform additional audit procedures 实施追加的审计程序 (UxW;
55.audit risk 审计风险 %ALwz[~]
56.detection risk 检查风险 H/37)&$E(
57.inappropriate audit opinion 不适当的审计意见 )h)]SF}
58.material misstatement 重大的错报 q?8|
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59.tolerable misstatement 可容忍错报 hr)B[<9
60.the acceptable level of detection risk 可接受的检查风险 v'3J.?N
61.assessed level of material misstatement risk 重大错报风险的评估水平 7K98#;a)5
62.simall business 小规模企业 KGFv"u{
63.accounting system 会计系统 tw9f%p
64.test of control 控制测试 ~
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65.walk-through test 穿行测试 #}y2
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66.communication 沟通 .~7FyL
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67.flow chart 流程图 _BP&n