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注会《审计》英语常用词汇 dr54D
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1.audit 审计 l2&s4ERqSm
2.attestation 鉴证 c=^A3[AM
3.credibility 可信赖程度 Xf"B\%,(`
4.audit of financial statements 财务报表审计 bg =<) s
5.agreed-upon procedures 执行商定程序 ++m^z` D
6.high levels of assurance 高水平保证 +(pFU\&U3H
7.compilation 编制 mPmg6Qj(W
8.reliability 可靠性 LdPA`oI3j
9.relevance 相关性 3YFbT
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10.professional skepticism 职业谨慎 si!jB%^
11.objectivity 客观性 0-=PP@W
12. professional competence 专业胜任能力 mBQp#-1\
13.Senior/CPA-in-charge 项目经理 8Hf:yG,
14.audit engagement letter 业务约定书 19g-#H!
15.recurring audit 连续审计 zFFip/z\
16.the client 委托人 =B/Ac0Y
17.change CPA 更换注册会计师 b:c$EPK
18.the existing CPA 现任注册会计师 U#X6KRZ~g
19.the successor CPA 后任注册会计师 ]y**ZFA
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 Hy*_4r
22.expert 专家 -(Z%?]+
23.the board of directors 董事会 2`]`nTz,
24.knowledge of the entity‘ s business 了解被审计单位情况 pE~>k:
25.assess material misstatement risks评估重大错报风险 pSPVY2qKX
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 4)DI0b"
27.a general knowledge of —— 初步了解―――的情况 D2@J4;UW*W
28.a more knowledge of—— 进一步了解的情况 z0v|%&IK