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注会《审计》英语常用词汇 Xo(K*eIN
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1.audit 审计 ^qiTO`lg
2.attestation 鉴证 dSsMa3X[n
3.credibility 可信赖程度 :CSys62
4.audit of financial statements 财务报表审计 #PoUCRRC
5.agreed-upon procedures 执行商定程序 XIJ>\ RF
6.high levels of assurance 高水平保证 -#3B>VY
7.compilation 编制 o?$D09j;;
8.reliability 可靠性 >T.U\,om7
9.relevance 相关性 KL sTgo|J
10.professional skepticism 职业谨慎 PPDm*,T.
11.objectivity 客观性 Mh>^
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12. professional competence 专业胜任能力 :b^tu8E
13.Senior/CPA-in-charge 项目经理 !s\-i6S>
14.audit engagement letter 业务约定书 RFDwL~-p
15.recurring audit 连续审计
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16.the client 委托人 W)<us?5Ec5
17.change CPA 更换注册会计师 0Vh|UJ'&7
18.the existing CPA 现任注册会计师 W: cOzJ
19.the successor CPA 后任注册会计师 GpN tvo~
20.the preceding CPA前任注册会计师 ?b2"~A
21.issue the audit report 出具审计报告 `P)atQ
22.expert 专家 8NPt[*
23.the board of directors 董事会 q<r{ps
24.knowledge of the entity‘ s business 了解被审计单位情况 H~J#!3
25.assess material misstatement risks评估重大错报风险 "1&C\}.7
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 pHni"iT
27.a general knowledge of —— 初步了解―――的情况 v)d\
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28.a more knowledge of—— 进一步了解的情况 ^=pn!lK;^
29.the prior year‘s working papers 以前年度工作底稿 ~(-B%Az
30.minutes of meeting 会议纪要 A"I:cw"KY
31.business risks 经营风险 d;:+Xd
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32.appropriateness 适当性 D"bLJj/!
33.accounting estimate 会计估计 6Ei>VcN4a
34.management representations 管理层声明 4B-v\3Ff
35.going concern assumption 持续经营假设 bf'@sh%W
36.audit plan 审计计划 >7@F4a
37.significant audit areas 重点审计领域 5=.,a5
38.error 错误 [US.n+G6
39.fraud舞弊 #J, `a.
40.modified or additional procedures 修改或追加审计程序 6@ET3v
41.misappropriation of assets 侵占资产 ]5YG*sD4
42.transactions without substance 虚假交易 /(E)|*~6
43.unusual pressures 异常压力 +<Uc42i7n
44.the suspected noncompliance 涉嫌存在违法行为 `+\+
45.materialiy 重要性 bMxzJRrNg
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 zRD{"uqi
48.an acceptably low level 可接受水平 +[V?3Gdb
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 fN?HF'7V
50.misstatements or omissions 错报或漏报 9%$4Ux*q
51.aggregate 总计 !HY+6!hk
52.subsequent events 期后事项 jQj`GnN|
53.adjust the financial statements 调整财务报表 F[l{pc "C
54.perform additional audit procedures 实施追加的审计程序 FlrLXTx0
55.audit risk 审计风险 ^$6EO)<
56.detection risk 检查风险 Z[FSy-;"
57.inappropriate audit opinion 不适当的审计意见 L@ql)Lc);
58.material misstatement 重大的错报 7$\;G82_
59.tolerable misstatement 可容忍错报 2J|Wbey
60.the acceptable level of detection risk 可接受的检查风险 QAp
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61.assessed level of material misstatement risk 重大错报风险的评估水平 e#0R9+"Ba
62.simall business 小规模企业 4@4$kro
63.accounting system 会计系统 ,+oQ
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64.test of control 控制测试 3EI$tP @4
65.walk-through test 穿行测试 ]Yp;8#:1
66.communication 沟通 V'mQ{[{R
67.flow chart 流程图 rMH\;\
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68.reperformance of internal control 重新执行 -Z-|49I/mN
69.audit evidence 审计证据 w=rh@S]
70.substantive procedures 实质性程序 f}Mc2PQ-
71.assertions 认定 <omSK-
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72.esistence 存在 ,&G