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注会《审计》英语常用词汇 eUiJl6^x
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1.audit 审计 PFP/Pe Ng;
2.attestation 鉴证 Kv**(~FNnH
3.credibility 可信赖程度 aBV{Xr~#(
4.audit of financial statements 财务报表审计 d,"?tip/SX
5.agreed-upon procedures 执行商定程序 L0j&p[(r
6.high levels of assurance 高水平保证 t?[|oz:v
7.compilation 编制 yn;h.m [):
8.reliability 可靠性 SG6@Rn*^
9.relevance 相关性 J{98x zb
10.professional skepticism 职业谨慎 JaC
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11.objectivity 客观性 y@&Cn
12. professional competence 专业胜任能力 /mELnJ^
13.Senior/CPA-in-charge 项目经理 p h[
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14.audit engagement letter 业务约定书 6#NptXB
15.recurring audit 连续审计 8FY.u{93
16.the client 委托人 }Qjp,(ye
17.change CPA 更换注册会计师 I+ZK \?Rs
18.the existing CPA 现任注册会计师 ~WS;)Q0|
19.the successor CPA 后任注册会计师 fV[(s7vW
20.the preceding CPA前任注册会计师 }F=+*-SYZ
21.issue the audit report 出具审计报告 igNZe."V
22.expert 专家 'jv[Gcss3L
23.the board of directors 董事会 B1]5% B
24.knowledge of the entity‘ s business 了解被审计单位情况 f<.43kv@
25.assess material misstatement risks评估重大错报风险 kj(Ko{
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 RfP>V/jy5
27.a general knowledge of —— 初步了解―――的情况 R(dVE\u
28.a more knowledge of—— 进一步了解的情况 Y
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29.the prior year‘s working papers 以前年度工作底稿 |RUx)&
30.minutes of meeting 会议纪要 A?{ X5`y
31.business risks 经营风险 )wU.|9o]M
32.appropriateness 适当性 x,W)qv
33.accounting estimate 会计估计 *Vk%"rwaG
34.management representations 管理层声明 WB S~e
35.going concern assumption 持续经营假设 1( V>8}zn
36.audit plan 审计计划 TV$Pl[m
37.significant audit areas 重点审计领域 8nOMyNpy~M
38.error 错误 $+` YP
39.fraud舞弊 v3 $+l1
40.modified or additional procedures 修改或追加审计程序 S1Q2<<[
41.misappropriation of assets 侵占资产 *%JncK'
42.transactions without substance 虚假交易 ,o(7z^1Pe;
43.unusual pressures 异常压力 \RcB,?OK
44.the suspected noncompliance 涉嫌存在违法行为 q'kZ3G
45.materialiy 重要性 _=RA-qZ"
46.exceed the materiality level 超过重要性水平 J)O1)fR
47.approach the materiality level 接近重要性水平 3`@alhD'
48.an acceptably low level 可接受水平 f&+=eUp
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 J8|F8dcz
50.misstatements or omissions 错报或漏报 W@NM~+)e
51.aggregate 总计 >t2E034_
52.subsequent events 期后事项 HJl$v#]#+
53.adjust the financial statements 调整财务报表 tB"amv
54.perform additional audit procedures 实施追加的审计程序 ?haN ;n6'
55.audit risk 审计风险 Tjo
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56.detection risk 检查风险 <b74L
57.inappropriate audit opinion 不适当的审计意见 FC.d]XA%/d
58.material misstatement 重大的错报 0T,Qn{
59.tolerable misstatement 可容忍错报 C2GF
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60.the acceptable level of detection risk 可接受的检查风险 5>.)7D%
61.assessed level of material misstatement risk 重大错报风险的评估水平 (g2?&b
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62.simall business 小规模企业 bSmF"H0cP
63.accounting system 会计系统 uWw4l"RK`
64.test of control 控制测试 y7#$:+jQv
65.walk-through test 穿行测试 b#p)bcz!I
66.communication 沟通 YDBQ6X
67.flow chart 流程图 [; M31b3
68.reperformance of internal control 重新执行 F"O{eK0T
69.audit evidence 审计证据 m x@F^
70.substantive procedures 实质性程序 uSSnr#i^j
71.assertions 认定
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72.esistence 存在 (uG.s %I
73.occurrence 发生 %1ofu,%
74.completeness 完整性 nOxCni~T
75.rights and obligations 权利和义务 0raVC=[
76.valuation and allocation 计价和分摊 f
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77.cutoff 截止 l1^/Q~u
78.accuracy 准确性 XWvT(+J
79.classification 分类 iq$edq[
80.inspection 检查 D*+uH;ws
81.supervision of counting 监盘 B<