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1.audit 审计 \O`B@!da~
2.attestation 鉴证 ll73}v
3.credibility 可信赖程度 .#Z}}W#
4.audit of financial statements 财务报表审计 E WOn
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5.agreed-upon procedures 执行商定程序 }h EBX:-
6.high levels of assurance 高水平保证 Spt[b.4m F
7.compilation 编制 wbVM'E/&
8.reliability 可靠性 (lT
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9.relevance 相关性 A'p"FYlCW
10.professional skepticism 职业谨慎 eQJLyeR+
11.objectivity 客观性 X 1^f0\k
12. professional competence 专业胜任能力 i$$\}2m{L
13.Senior/CPA-in-charge 项目经理 U3az\
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14.audit engagement letter 业务约定书 }yC ve
15.recurring audit 连续审计 6D@tCmmq
16.the client 委托人 0}-&v+
17.change CPA 更换注册会计师 %TvunV7NQS
18.the existing CPA 现任注册会计师 SO3WOR`3
19.the successor CPA 后任注册会计师 vD^^0-Pk6
20.the preceding CPA前任注册会计师 AZxOq !B
21.issue the audit report 出具审计报告 C
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22.expert 专家 9^)ochY3
23.the board of directors 董事会 WUMx:a0!
24.knowledge of the entity‘ s business 了解被审计单位情况 JaiYVx(
25.assess material misstatement risks评估重大错报风险 u3w `(3{<
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 }mk9-7
27.a general knowledge of —— 初步了解―――的情况 {FteQ@(
28.a more knowledge of—— 进一步了解的情况 &}wKC:L
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29.the prior year‘s working papers 以前年度工作底稿 i=]IUjx<
30.minutes of meeting 会议纪要 wnN@aO6g*
31.business risks 经营风险 :$j!e#?=
32.appropriateness 适当性 _)ZAf%f?
33.accounting estimate 会计估计 0A/GWSmF
34.management representations 管理层声明 O=G2bdY{,
35.going concern assumption 持续经营假设 &X9#{:l=
36.audit plan 审计计划 O"nY4
37.significant audit areas 重点审计领域 Vt*Duh+4
38.error 错误 <~<I K=n
39.fraud舞弊 m%'9z L c
40.modified or additional procedures 修改或追加审计程序 lKxv
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41.misappropriation of assets 侵占资产 GK2
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42.transactions without substance 虚假交易 G]=U=9ZI
43.unusual pressures 异常压力 `LVXK|m+ $
44.the suspected noncompliance 涉嫌存在违法行为 !s9<%bp3
45.materialiy 重要性 &W)ks
46.exceed the materiality level 超过重要性水平 (S=::ODU
47.approach the materiality level 接近重要性水平 *(& J^
48.an acceptably low level 可接受水平 k;#$Oxa>t=
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 ?,;|*A
50.misstatements or omissions 错报或漏报 VgN`'
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51.aggregate 总计 )Tpc8Hr
52.subsequent events 期后事项 XK{`x<
53.adjust the financial statements 调整财务报表 N"2P&Ho]
54.perform additional audit procedures 实施追加的审计程序 &:nWZ!D
55.audit risk 审计风险 ec)G~?F
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56.detection risk 检查风险 7'xT)~*$4
57.inappropriate audit opinion 不适当的审计意见 A!ba
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58.material misstatement 重大的错报 =5+M]y
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