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注会《审计》英语常用词汇 -'qVnu
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1.audit 审计 fmK~?
2.attestation 鉴证
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3.credibility 可信赖程度 {K+f&75
4.audit of financial statements 财务报表审计 fWJpy#/^*K
5.agreed-upon procedures 执行商定程序 Szt2 "AR
6.high levels of assurance 高水平保证 rtAPkXJFM
7.compilation 编制 2Pm}wD^`
8.reliability 可靠性 Y)/|C7~W
9.relevance 相关性 X>`03?L
10.professional skepticism 职业谨慎 vW eg1
11.objectivity 客观性 X[Ufq^fyA
12. professional competence 专业胜任能力 r
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13.Senior/CPA-in-charge 项目经理 0^S$_L
14.audit engagement letter 业务约定书 ;8PO}{rD
15.recurring audit 连续审计 T5T%[Gv
16.the client 委托人 `>UUdv{C
17.change CPA 更换注册会计师 v@ QnS
18.the existing CPA 现任注册会计师 U)f('zD
19.the successor CPA 后任注册会计师 F<{,W-my `
20.the preceding CPA前任注册会计师 d@ 8M_
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21.issue the audit report 出具审计报告 QBXEM=
22.expert 专家 8>WA5:]v
23.the board of directors 董事会 ORrZu$n`p
24.knowledge of the entity‘ s business 了解被审计单位情况 'i$._Tx
25.assess material misstatement risks评估重大错报风险 DqWy@7
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2F*>&n&Db7
27.a general knowledge of —— 初步了解―――的情况 |oU I2<"
28.a more knowledge of—— 进一步了解的情况 ?WXftzdf6u
29.the prior year‘s working papers 以前年度工作底稿 :z P:4NW
30.minutes of meeting 会议纪要 Nzgi)xX0HX
31.business risks 经营风险 rzHBop-8
32.appropriateness 适当性 KwHN c\\
33.accounting estimate 会计估计
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34.management representations 管理层声明 G@Z%[YNw
35.going concern assumption 持续经营假设 &c!6e<o[p
36.audit plan 审计计划 QWa@?BO2p
37.significant audit areas 重点审计领域 mvH8hvD9
38.error 错误 g]Y%c73
39.fraud舞弊 VsSAb%
40.modified or additional procedures 修改或追加审计程序 (${:5W
41.misappropriation of assets 侵占资产 ?=4oxPe
42.transactions without substance 虚假交易 ~vt*%GN3
43.unusual pressures 异常压力 RiAg:
44.the suspected noncompliance 涉嫌存在违法行为 Wap4:wT
45.materialiy 重要性 >3D1:0Sg
46.exceed the materiality level 超过重要性水平 [err$
47.approach the materiality level 接近重要性水平 gmH`XKi\
48.an acceptably low level 可接受水平 u-&V