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注会《审计》英语常用词汇 1M7\:te*
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1.audit 审计 P%.`c?olbs
2.attestation 鉴证 <QYCo1_
3.credibility 可信赖程度 2N
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4.audit of financial statements 财务报表审计 6 {b%Jfo
5.agreed-upon procedures 执行商定程序 "Czz,;0
6.high levels of assurance 高水平保证 sN6 0o 7.
7.compilation 编制 l,imT$u
8.reliability 可靠性 I;`Ko_i
9.relevance 相关性 Q3Ny5 G>
10.professional skepticism 职业谨慎 L@)b%Q@a
11.objectivity 客观性 +^/Nil
12. professional competence 专业胜任能力 } l :mN
13.Senior/CPA-in-charge 项目经理 34X(J-1\|i
14.audit engagement letter 业务约定书 Bpk@ {E9
15.recurring audit 连续审计 ?)Tz'9l
16.the client 委托人 >P<k[vF
17.change CPA 更换注册会计师 v< 65(I>
18.the existing CPA 现任注册会计师 r24\DvS
19.the successor CPA 后任注册会计师 kA7~Yu5|
20.the preceding CPA前任注册会计师 Y{%4F%Oy
21.issue the audit report 出具审计报告
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22.expert 专家 nu
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23.the board of directors 董事会 *%ed;>6:Q
24.knowledge of the entity‘ s business 了解被审计单位情况 t!J";l
25.assess material misstatement risks评估重大错报风险 &4mfzpK
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 s|{^ }4{
27.a general knowledge of —— 初步了解―――的情况 30sC4}
28.a more knowledge of—— 进一步了解的情况 ^q4l4)8jX
29.the prior year‘s working papers 以前年度工作底稿 ?)A]q'
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30.minutes of meeting 会议纪要 NYSj^k;^(z
31.business risks 经营风险
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32.appropriateness 适当性 NZfo`iHAN
33.accounting estimate 会计估计 M!xm1-,[
34.management representations 管理层声明 OhSt6&+
35.going concern assumption 持续经营假设 #U?EOm
36.audit plan 审计计划 J
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37.significant audit areas 重点审计领域 "-0pz\a
38.error 错误 9pVf2|5hj
39.fraud舞弊 H3
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40.modified or additional procedures 修改或追加审计程序 b9W<1eqF
41.misappropriation of assets 侵占资产 A^T~@AO
42.transactions without substance 虚假交易 k#8S`W8^
43.unusual pressures 异常压力 Y(#d8o}}#
44.the suspected noncompliance 涉嫌存在违法行为 $Nt=gSWw5
45.materialiy 重要性 *@-q@5r}!
46.exceed the materiality level 超过重要性水平 eZ8Y"i\!y
47.approach the materiality level 接近重要性水平 !7O=<