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注会《审计》英语常用词汇 3oX%tx
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1.audit 审计 0?uX}8w
2.attestation 鉴证 A(duUl~
3.credibility 可信赖程度 <B6@q4Q
4.audit of financial statements 财务报表审计 N/)mw/?i
5.agreed-upon procedures 执行商定程序 WtI1h `Fo
6.high levels of assurance 高水平保证 Wd4fIegk
7.compilation 编制 ~45u
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8.reliability 可靠性 t
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9.relevance 相关性 2=ZR}8}9Q:
10.professional skepticism 职业谨慎 !8&,GT
11.objectivity 客观性 FzmCS@yA
12. professional competence 专业胜任能力 GkMNV7"m
13.Senior/CPA-in-charge 项目经理 1wUZ
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14.audit engagement letter 业务约定书 xrx{8pf
15.recurring audit 连续审计 6QdNGpN
16.the client 委托人 aKs!*uo0H
17.change CPA 更换注册会计师 20m6-rkI<}
18.the existing CPA 现任注册会计师 O<4i)Lx2
19.the successor CPA 后任注册会计师 tW5\Ktjno
20.the preceding CPA前任注册会计师 s#w+^Mw$
21.issue the audit report 出具审计报告 mm$D1=h{|
22.expert 专家 C>cc!
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23.the board of directors 董事会 [i[G" %Q
24.knowledge of the entity‘ s business 了解被审计单位情况 Y0BvN`E
25.assess material misstatement risks评估重大错报风险 c5P52_@
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 i=_leC)rl
27.a general knowledge of —— 初步了解―――的情况 =1^a/
28.a more knowledge of—— 进一步了解的情况 )ufHk
29.the prior year‘s working papers 以前年度工作底稿 dgssX9g37
30.minutes of meeting 会议纪要 $gDp-7
31.business risks 经营风险 ?>MD /l(l
32.appropriateness 适当性 YN] w_=
33.accounting estimate 会计估计 QxnP+U~N
34.management representations 管理层声明 T~$ePVk>L
35.going concern assumption 持续经营假设 oT
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36.audit plan 审计计划 %9M; MK
37.significant audit areas 重点审计领域 9CJUOB>]
38.error 错误 `.aL>hf
39.fraud舞弊 q" wi.&|
40.modified or additional procedures 修改或追加审计程序 2a.NWJS
41.misappropriation of assets 侵占资产 wI>JOV7
42.transactions without substance 虚假交易 A`(p6 H"s
43.unusual pressures 异常压力 GQqw(2Ub}
44.the suspected noncompliance 涉嫌存在违法行为 hx4!P( o1
45.materialiy 重要性 ;KQ'/nII
46.exceed the materiality level 超过重要性水平 <6/XE@"
47.approach the materiality level 接近重要性水平 7tAWP
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48.an acceptably low level 可接受水平 P@9>4}r$
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 jbIWdHZ/US
50.misstatements or omissions 错报或漏报 Y'fI4
51.aggregate 总计 7i{Rn K6*
52.subsequent events 期后事项 $Fz/&;KX!
53.adjust the financial statements 调整财务报表 1ISA^< M
54.perform additional audit procedures 实施追加的审计程序 y NV$IN%
55.audit risk 审计风险 JoW*)3Z
56.detection risk 检查风险 /p\Ymq
57.inappropriate audit opinion 不适当的审计意见 I#eIm3Y?
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 Y@eHp-[
60.the acceptable level of detection risk 可接受的检查风险 i?=3RdP/R1
61.assessed level of material misstatement risk 重大错报风险的评估水平 F/j=rs,*|D
62.simall business 小规模企业 n!Y.?mU6
63.accounting system 会计系统 HKOJkbVZ2^
64.test of control 控制测试 } Q1$v~
65.walk-through test 穿行测试 "EEE09~l\
66.communication 沟通 ';aPoaO %
67.flow chart 流程图 V EY !0PIj
68.reperformance of internal control 重新执行 ?;)(O2p
69.audit evidence 审计证据 0O-p(L=
70.substantive procedures 实质性程序 #*S/Sh?Q
71.assertions 认定 H'gPGOd
72.esistence 存在 S-2xe?sb
73.occurrence 发生 Byldt
74.completeness 完整性 s^C*uP;R
75.rights and obligations 权利和义务 ItM?nyA
76.valuation and allocation 计价和分摊 JS(KCY 9
77.cutoff 截止 3kR- WgVF,
78.accuracy 准确性 eBU\&