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注会《审计》英语常用词汇 n-}.Yc
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1.audit 审计 6t<~. 2'
2.attestation 鉴证 u7<B*d:
3.credibility 可信赖程度 /%=p-By<V
4.audit of financial statements 财务报表审计 1DN,
5.agreed-upon procedures 执行商定程序 I?Hj,lN
6.high levels of assurance 高水平保证 .9S
7.compilation 编制 }Sqey:9jH
8.reliability 可靠性 _LxV)
9.relevance 相关性 ?
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10.professional skepticism 职业谨慎 \bZbz/+D
11.objectivity 客观性 $BwWhR
12. professional competence 专业胜任能力 z@{|Y;s
13.Senior/CPA-in-charge 项目经理 LPvyfD;Zy
14.audit engagement letter 业务约定书 Fu(e4E
15.recurring audit 连续审计 Gq$9he<
16.the client 委托人 lD _
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17.change CPA 更换注册会计师 w1h07_u;v
18.the existing CPA 现任注册会计师 Oh5(8.<y
19.the successor CPA 后任注册会计师 Zj[Bm\8
20.the preceding CPA前任注册会计师 p$0;~1vH
21.issue the audit report 出具审计报告 M%
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22.expert 专家 2<qq[2
23.the board of directors 董事会 e(6g|h
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 N|WnUlf]:
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;_%61ZI?M<
27.a general knowledge of —— 初步了解―――的情况 -P!vCf^{
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28.a more knowledge of—— 进一步了解的情况 fI t:eKHr
29.the prior year‘s working papers 以前年度工作底稿 x\3tSP7Vp
30.minutes of meeting 会议纪要 ;yx+BaG~?
31.business risks 经营风险 )jn|+M
32.appropriateness 适当性 d]}
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33.accounting estimate 会计估计 Gg{@]9
34.management representations 管理层声明 Z"mpE+U*
35.going concern assumption 持续经营假设 L/c$p`-
36.audit plan 审计计划 (uD(,3/Cw
37.significant audit areas 重点审计领域 hUxpz:U*
38.error 错误 D-8%lGS
39.fraud舞弊 e*jn7aya
40.modified or additional procedures 修改或追加审计程序 Ddghw(9*H
41.misappropriation of assets 侵占资产 &YmOXKf7
42.transactions without substance 虚假交易 +[zrU`!@
43.unusual pressures 异常压力 J<H$B +;qR
44.the suspected noncompliance 涉嫌存在违法行为 K/,
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45.materialiy 重要性 fu?>O/Gn/
46.exceed the materiality level 超过重要性水平 e-]k{_wm
47.approach the materiality level 接近重要性水平 L>).o%(R
48.an acceptably low level 可接受水平 Go^W\y
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 +wY3E*hU
50.misstatements or omissions 错报或漏报 }^pnwo9vV
51.aggregate 总计 Z>7Oez>
52.subsequent events 期后事项 >6@*%LM
53.adjust the financial statements 调整财务报表 .]k(7F!W
54.perform additional audit procedures 实施追加的审计程序 '_4u,
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55.audit risk 审计风险 FwBktuS
56.detection risk 检查风险 AA^3P?iD
57.inappropriate audit opinion 不适当的审计意见 5lxC**NA
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 oB&s