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注会《审计》英语常用词汇 6F@zCv"w
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1.audit 审计 x>U1t!'
2.attestation 鉴证 UOn! Y@
3.credibility 可信赖程度 <$RS*n
4.audit of financial statements 财务报表审计 %'RI3gy
5.agreed-upon procedures 执行商定程序 A2}Z
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6.high levels of assurance 高水平保证 #H'sZv
7.compilation 编制 = 4BLc
8.reliability 可靠性 'LJ %.DJ
9.relevance 相关性 X_vI0YX9
10.professional skepticism 职业谨慎 "z^BKb5
11.objectivity 客观性 _F}IF9{?G
12. professional competence 专业胜任能力 L4\SBO
13.Senior/CPA-in-charge 项目经理 B
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14.audit engagement letter 业务约定书 l9M#]*{
15.recurring audit 连续审计 "[%;B0J
16.the client 委托人 ${jA+L<J
17.change CPA 更换注册会计师 @ChN_gd3!
18.the existing CPA 现任注册会计师 ^Nd|+}
19.the successor CPA 后任注册会计师 7xLo4
20.the preceding CPA前任注册会计师 se<i5JsSV
21.issue the audit report 出具审计报告 l-DGy# h+z
22.expert 专家 )ZS:gD
23.the board of directors 董事会 gi1}5DR
24.knowledge of the entity‘ s business 了解被审计单位情况 EpFIKV!
25.assess material misstatement risks评估重大错报风险 t!J";l
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &4mfzpK
27.a general knowledge of —— 初步了解―――的情况 G ;PbTsW
28.a more knowledge of—— 进一步了解的情况 fK)ZJ_?w,@
29.the prior year‘s working papers 以前年度工作底稿 xTa4.ZXg
30.minutes of meeting 会议纪要 NYSj^k;^(z
31.business risks 经营风险 +Z 93`
32.appropriateness 适当性 0C7thl{Dms
33.accounting estimate 会计估计 *b$z6.
34.management representations 管理层声明 O0K@M
35.going concern assumption 持续经营假设 7i-W*Mb:
36.audit plan 审计计划 '0'"k2"vC
37.significant audit areas 重点审计领域 1Y H4a|bc
38.error 错误 kr/1Dsr4
39.fraud舞弊 ?=/}Ft
40.modified or additional procedures 修改或追加审计程序 [oQ`HX1g
41.misappropriation of assets 侵占资产 ~ERRp3Ee?
42.transactions without substance 虚假交易 <6d{k[7fz)
43.unusual pressures 异常压力 ]>VJ--fH
44.the suspected noncompliance 涉嫌存在违法行为 #Qtg\X
45.materialiy 重要性 D{,[\^c
46.exceed the materiality level 超过重要性水平 !7O=<