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注会《审计》英语常用词汇 _&
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1.audit 审计 }n91aE3v
2.attestation 鉴证 0/Wo":R:
3.credibility 可信赖程度 fooQqWC)
4.audit of financial statements 财务报表审计 zIjUfgO/M
5.agreed-upon procedures 执行商定程序 t/9,JG
6.high levels of assurance 高水平保证 iSz?V$}?
7.compilation 编制 9e:}qO5)
8.reliability 可靠性 V=g<3R&
9.relevance 相关性 G[=8Ko0U+n
10.professional skepticism 职业谨慎 t!"XQ$g'
11.objectivity 客观性 Yh}
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12. professional competence 专业胜任能力 !\%0O`b^4
13.Senior/CPA-in-charge 项目经理 ~J:"sUR
14.audit engagement letter 业务约定书 <M4Qc12jP
15.recurring audit 连续审计 "Lp"o
16.the client 委托人 )FfJ%oT}
17.change CPA 更换注册会计师 ^%qh
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18.the existing CPA 现任注册会计师 u LXV,
19.the successor CPA 后任注册会计师 ^?3e?Q?
20.the preceding CPA前任注册会计师 0G.y_<=
21.issue the audit report 出具审计报告 'F665
22.expert 专家 5wws8w
23.the board of directors 董事会 }m6j6uAR6)
24.knowledge of the entity‘ s business 了解被审计单位情况 "/-T{p;.
25.assess material misstatement risks评估重大错报风险 FOU^Wcop%
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 "?~u*5
27.a general knowledge of —— 初步了解―――的情况 `RG_FS"v
28.a more knowledge of—— 进一步了解的情况 68^5X"OGF
29.the prior year‘s working papers 以前年度工作底稿 0bQm:J[(#
30.minutes of meeting 会议纪要 %hu] =
31.business risks 经营风险 (y xrK
32.appropriateness 适当性 `Oc`I9
33.accounting estimate 会计估计 +I+7@Xi Z
34.management representations 管理层声明 = yH#I
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35.going concern assumption 持续经营假设 _\P9~w
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36.audit plan 审计计划 /{~cUB,Um
37.significant audit areas 重点审计领域 'e(
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38.error 错误 Tmo+I4qoL
39.fraud舞弊 ir4uy
40.modified or additional procedures 修改或追加审计程序 D*oJ
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41.misappropriation of assets 侵占资产 9x~qcH%
42.transactions without substance 虚假交易 v&>TU(x\H
43.unusual pressures 异常压力 vh~:{akR
44.the suspected noncompliance 涉嫌存在违法行为 nFn@Z'T$N
45.materialiy 重要性 7Lr}Y/1=
46.exceed the materiality level 超过重要性水平 [We(0wF[`
47.approach the materiality level 接近重要性水平 MpV6Vbp
48.an acceptably low level 可接受水平 T F !Lp:
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ij_VO{]G'l
50.misstatements or omissions 错报或漏报 90pk
51.aggregate 总计 z5CWgN
52.subsequent events 期后事项 bD[6)
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53.adjust the financial statements 调整财务报表 a?IL6$z
54.perform additional audit procedures 实施追加的审计程序 o.}?K>5
55.audit risk 审计风险 Eu
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56.detection risk 检查风险 #0HF7C3
57.inappropriate audit opinion 不适当的审计意见 GA{Q6]B
58.material misstatement 重大的错报 >o\[?QvP
59.tolerable misstatement 可容忍错报 .g7ebh6D
60.the acceptable level of detection risk 可接受的检查风险 `3$
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61.assessed level of material misstatement risk 重大错报风险的评估水平 %EuXL% B
62.simall business 小规模企业 p1=sDsLL
63.accounting system 会计系统 GB+U>nf
64.test of control 控制测试 &pZU