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注会《审计》英语常用词汇 3I'M6WA
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1.audit 审计 H arFo
2.attestation 鉴证 n@G:e-m{A
3.credibility 可信赖程度 A8_\2'b
4.audit of financial statements 财务报表审计 NmH}"ndv+
5.agreed-upon procedures 执行商定程序 se<i5JsSV
6.high levels of assurance 高水平保证 l-DGy# h+z
7.compilation 编制 )ZS:gD
8.reliability 可靠性 %Nwyx;>9^K
9.relevance 相关性 wJapGc!
10.professional skepticism 职业谨慎
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11.objectivity 客观性 Uq9,(tV`6g
12. professional competence 专业胜任能力 .Ws
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13.Senior/CPA-in-charge 项目经理 ",MK'\E
14.audit engagement letter 业务约定书 IeRl6r%:
15.recurring audit 连续审计 mp&Le YYn
16.the client 委托人 "i!2=A8k
17.change CPA 更换注册会计师 ^BF@j4*~
18.the existing CPA 现任注册会计师 XA&tTpfJE
19.the successor CPA 后任注册会计师 DBj;P|L_
20.the preceding CPA前任注册会计师 W+#}~2&Dv
21.issue the audit report 出具审计报告 7i-W*Mb:
22.expert 专家 }vXA`)Ns
23.the board of directors 董事会 "@c';".|
24.knowledge of the entity‘ s business 了解被审计单位情况 pl
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25.assess material misstatement risks评估重大错报风险 ?=/}Ft
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 [oQ`HX1g
27.a general knowledge of —— 初步了解―――的情况 ;a!h.8UJPI
28.a more knowledge of—— 进一步了解的情况 "sX[p
29.the prior year‘s working papers 以前年度工作底稿 Ez7V>FN X
30.minutes of meeting 会议纪要 RT.wTJS;
31.business risks 经营风险 +Op%,,Db
32.appropriateness 适当性 8>% jZ%`a
33.accounting estimate 会计估计 J9b?}-O)
34.management representations 管理层声明 J[<D/WIH
35.going concern assumption 持续经营假设 "6`)vgI~
36.audit plan 审计计划 9E->;0-
37.significant audit areas 重点审计领域 s8f3i\1
38.error 错误 &J5-'{U|0
39.fraud舞弊 +WV_`Rx#
40.modified or additional procedures 修改或追加审计程序 ?1-n\ka
41.misappropriation of assets 侵占资产 Q70**qm
42.transactions without substance 虚假交易 Lyf? V(S
43.unusual pressures 异常压力 6k@% +<1
44.the suspected noncompliance 涉嫌存在违法行为 eI/\I:G{f
45.materialiy 重要性 #VQGN2bK.
46.exceed the materiality level 超过重要性水平 oP|pOs\$p
47.approach the materiality level 接近重要性水平 eB(S+p?
48.an acceptably low level 可接受水平 h+zkVRyA
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 UtW
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50.misstatements or omissions 错报或漏报 Z3X&<Y5
51.aggregate 总计 l ) )~&
52.subsequent events 期后事项 J^s<