^w/_hY!4/
K!VIY|U
注会《审计》英语常用词汇 A]id*RtY
>
SU2Jw
:,X,!0pWRp
1.audit 审计 2;VggPpT
2.attestation 鉴证 uW3`gwwlU
3.credibility 可信赖程度 4W
&HUQ?^
4.audit of financial statements 财务报表审计 N{U``LV
5.agreed-upon procedures 执行商定程序 NpG5$?
6.high levels of assurance 高水平保证 `9}\kn-</8
7.compilation 编制 N:[22`NP
8.reliability 可靠性 ^Qt4}V=
9.relevance 相关性 na,j
10.professional skepticism 职业谨慎 M^JRHpTn
11.objectivity 客观性 HS =qK
12. professional competence 专业胜任能力 q{gt2OWqX
13.Senior/CPA-in-charge 项目经理 F:"<4hiA"
14.audit engagement letter 业务约定书 [#S}L(
15.recurring audit 连续审计 q-P$ \":
16.the client 委托人 dq
}60
17.change CPA 更换注册会计师 yJkERiJV
18.the existing CPA 现任注册会计师 6Lk<VpAa
19.the successor CPA 后任注册会计师 gDU~hv
20.the preceding CPA前任注册会计师 &^KmfT5C
21.issue the audit report 出具审计报告 (\}>+qS[
22.expert 专家 _C$
JO
23.the board of directors 董事会 k\W%^Z
24.knowledge of the entity‘ s business 了解被审计单位情况
~$-Nl
25.assess material misstatement risks评估重大错报风险 @AYO )Y8
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 }>Gnpc
27.a general knowledge of —— 初步了解―――的情况 eY^;L_7}p
28.a more knowledge of—— 进一步了解的情况 $R4[TQY).!
29.the prior year‘s working papers 以前年度工作底稿 !$P+hX`
30.minutes of meeting 会议纪要 bU9B2'%E
31.business risks 经营风险 L5=Tj4`
32.appropriateness 适当性 m_{OCHS+
33.accounting estimate 会计估计 GP6-5Y"8
34.management representations 管理层声明 a<9cj@h
35.going concern assumption 持续经营假设 a"uO0LOb
36.audit plan 审计计划 <8nl}^d5
37.significant audit areas 重点审计领域 VDq4n;p1
38.error 错误 I%.KFPV
39.fraud舞弊 t>p!qKrE'J
40.modified or additional procedures 修改或追加审计程序 H)tnxD0)
41.misappropriation of assets 侵占资产 Z".mEF-b
42.transactions without substance 虚假交易 %upnXRzw
43.unusual pressures 异常压力 Q|/uL`_ni
44.the suspected noncompliance 涉嫌存在违法行为 9N5ptdP.d
45.materialiy 重要性 yG -1g0
46.exceed the materiality level 超过重要性水平 x-O9|%aRJ
47.approach the materiality level 接近重要性水平 +Gv{Apd"
48.an acceptably low level 可接受水平 ckFnQhW
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 h$7rEs
50.misstatements or omissions 错报或漏报 `vs=
CYs
51.aggregate 总计 7DaMuh~<
52.subsequent events 期后事项 e]R`B}vO
53.adjust the financial statements 调整财务报表 !pY=\vK;
54.perform additional audit procedures 实施追加的审计程序 ma@3BiM
55.audit risk 审计风险 LnZzY0
56.detection risk 检查风险 P F5;2
57.inappropriate audit opinion 不适当的审计意见 kNqSBzg
58.material misstatement 重大的错报 C;7?TZ&x