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注会《审计》英语常用词汇 !wd
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1.audit 审计 _8K8Ai-~.>
2.attestation 鉴证 g%]<sR
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3.credibility 可信赖程度 W[`ybGR<
4.audit of financial statements 财务报表审计 ,#;`f=aqTG
5.agreed-upon procedures 执行商定程序 IMdp"
6.high levels of assurance 高水平保证 fX,O9d$
7.compilation 编制 "WGKwi=W
8.reliability 可靠性
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9.relevance 相关性 yp=sL' E
10.professional skepticism 职业谨慎 <W3p!
11.objectivity 客观性 ?xMTO
12. professional competence 专业胜任能力 MW+DqT.h
13.Senior/CPA-in-charge 项目经理 tFn[U#'
14.audit engagement letter 业务约定书 ,3}+t6O"
15.recurring audit 连续审计 &Q"vXs6Gt
16.the client 委托人 v+sF0
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17.change CPA 更换注册会计师 #k>n5cR@0
18.the existing CPA 现任注册会计师 S{2;PaK
19.the successor CPA 后任注册会计师 yr>J^Et%_
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 am
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22.expert 专家 ?RG;q
23.the board of directors 董事会 6K8v:yYPa
24.knowledge of the entity‘ s business 了解被审计单位情况 mM/#(Ghl
25.assess material misstatement risks评估重大错报风险 3K~^H1l
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 1#"wfiW
27.a general knowledge of —— 初步了解―――的情况 )q4nyT>M
28.a more knowledge of—— 进一步了解的情况 (dNF)(wn
29.the prior year‘s working papers 以前年度工作底稿 ~MB)}!S:
30.minutes of meeting 会议纪要 G] tT=X[
31.business risks 经营风险 >#mKM%T2MJ
32.appropriateness 适当性 W2$rC5|
33.accounting estimate 会计估计 !U(S?:hvW
34.management representations 管理层声明 $?:IRgAr
35.going concern assumption 持续经营假设 0]DX KI
36.audit plan 审计计划 RB""(<
37.significant audit areas 重点审计领域 hr'?#K
38.error 错误 BOvJEs!UX
39.fraud舞弊 m^ar:mK
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40.modified or additional procedures 修改或追加审计程序 \&