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注会《审计》英语常用词汇 m&z(2yb1
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1.audit 审计 SBdd_Fn
2.attestation 鉴证 Z3=N= xY]
3.credibility 可信赖程度 N
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4.audit of financial statements 财务报表审计 _/u(:
5.agreed-upon procedures 执行商定程序 ZE=
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6.high levels of assurance 高水平保证 /5Vv5d/Z4!
7.compilation 编制 d+6q%U
8.reliability 可靠性 mIPDF1=)
9.relevance 相关性 #k[Y(_
10.professional skepticism 职业谨慎 ?YUL~P
11.objectivity 客观性 Y\+LBbB8
12. professional competence 专业胜任能力 )vpYVr-
13.Senior/CPA-in-charge 项目经理 l|iOdKr h
14.audit engagement letter 业务约定书 3g5r}Ug
15.recurring audit 连续审计 ,?HM5c{'[Y
16.the client 委托人 gv D*^
17.change CPA 更换注册会计师 ] W$V#
18.the existing CPA 现任注册会计师 W$`#X
19.the successor CPA 后任注册会计师 C\vOxBAB
20.the preceding CPA前任注册会计师 Jr= fc*f
21.issue the audit report 出具审计报告 kbJ4CF}H
22.expert 专家 Koj9]2<0
23.the board of directors 董事会 ^FVmP d*1
24.knowledge of the entity‘ s business 了解被审计单位情况 g/\cN(X
25.assess material misstatement risks评估重大错报风险 $DtUTh3)
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 FjLMN{eH/
27.a general knowledge of —— 初步了解―――的情况 `%EcQ}Nr
28.a more knowledge of—— 进一步了解的情况 #K/JU{"
29.the prior year‘s working papers 以前年度工作底稿 |sl^4'Ghc
30.minutes of meeting 会议纪要 SqdI($F\:
31.business risks 经营风险 :z *jl'L
32.appropriateness 适当性 }B!io-}
33.accounting estimate 会计估计 v(=0hY9
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34.management representations 管理层声明 _OS,zZ0
35.going concern assumption 持续经营假设 >oaL -01i
36.audit plan 审计计划 TCIbPsE
37.significant audit areas 重点审计领域 `e?~c'a@
38.error 错误 [hk/Rp7{
39.fraud舞弊 E7_OI7C
40.modified or additional procedures 修改或追加审计程序 Z"
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41.misappropriation of assets 侵占资产 ,nGQVb
42.transactions without substance 虚假交易 ^4Ff8Y
43.unusual pressures 异常压力 tmM; Z(9t
44.the suspected noncompliance 涉嫌存在违法行为 R@/"B?`(f
45.materialiy 重要性 {,Rlq
46.exceed the materiality level 超过重要性水平 KmM:V2@A$
47.approach the materiality level 接近重要性水平 TIR Is1
48.an acceptably low level 可接受水平 ZLPj1L
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 g+c%J#F=
50.misstatements or omissions 错报或漏报 b`,Sd.2=('
51.aggregate 总计 &-X51O C
52.subsequent events 期后事项 eH[i<Z
53.adjust the financial statements 调整财务报表 T
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54.perform additional audit procedures 实施追加的审计程序 x25zk4-
55.audit risk 审计风险 M)AvcZNs
56.detection risk 检查风险 bR~5
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57.inappropriate audit opinion 不适当的审计意见 G007[|
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 ='_3qn.
60.the acceptable level of detection risk 可接受的检查风险 -5|el3%)
61.assessed level of material misstatement risk 重大错报风险的评估水平 L/I ]
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62.simall business 小规模企业 =6i+K.}e
63.accounting system 会计系统 8lS
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64.test of control 控制测试 c': 4e)
65.walk-through test 穿行测试 1oQbV`P
66.communication 沟通 >l/pwb@
67.flow chart 流程图 :i@
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68.reperformance of internal control 重新执行 g jzWW0C
69.audit evidence 审计证据 J&