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注会《审计》英语常用词汇 pD732L@q
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1.audit 审计 #]@HsVXh7
2.attestation 鉴证 J/?Nf2L4
3.credibility 可信赖程度 p?:5U[KM
4.audit of financial statements 财务报表审计 YZBh
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5.agreed-upon procedures 执行商定程序 ~t`s&t'c|
6.high levels of assurance 高水平保证 B ;1qy[
7.compilation 编制 w6%
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8.reliability 可靠性 u#E'k
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9.relevance 相关性 vjGQ! xF
10.professional skepticism 职业谨慎 )#}>,,S
11.objectivity 客观性 I#M3cI!X?
12. professional competence 专业胜任能力 G21o@38e
13.Senior/CPA-in-charge 项目经理 .w9LJ
14.audit engagement letter 业务约定书 (CmK>"C+
15.recurring audit 连续审计 ~f1g"
16.the client 委托人 &r5q,l&@n
17.change CPA 更换注册会计师 18>cf
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18.the existing CPA 现任注册会计师 ;Ba%aaHl
19.the successor CPA 后任注册会计师 #&&T1;z"#
20.the preceding CPA前任注册会计师 Ma[EgG
21.issue the audit report 出具审计报告 %fqR
22.expert 专家 $7S"4rou
23.the board of directors 董事会 @p+;iS1}
24.knowledge of the entity‘ s business 了解被审计单位情况 $<^t][{
25.assess material misstatement risks评估重大错报风险 9)q3cjP{<
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .V?:&_}_I6
27.a general knowledge of —— 初步了解―――的情况 'YNaLZ20
28.a more knowledge of—— 进一步了解的情况 ,^#Jw`w^
29.the prior year‘s working papers 以前年度工作底稿 ut{T:kT
30.minutes of meeting 会议纪要 {m.$EoS
31.business risks 经营风险 wHc
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32.appropriateness 适当性 :S+K\
33.accounting estimate 会计估计 e#(Ck{e
34.management representations 管理层声明 /d8o*m'bu!
35.going concern assumption 持续经营假设 uepyH
36.audit plan 审计计划 +&Ld`d!n
37.significant audit areas 重点审计领域 d8j1L/e
38.error 错误 m~ tvuz I
39.fraud舞弊 s
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40.modified or additional procedures 修改或追加审计程序 vT'Bs;QR
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 Jg6Lr~!i
43.unusual pressures 异常压力 #WpkL]g2+%
44.the suspected noncompliance 涉嫌存在违法行为 h+ f>#O+:
45.materialiy 重要性 mPV<
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46.exceed the materiality level 超过重要性水平 ^mS |ff
47.approach the materiality level 接近重要性水平 *eVq(R9?T
48.an acceptably low level 可接受水平 a|aVc'j
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 ~4S$+*'8
50.misstatements or omissions 错报或漏报 c7Z4u|G
51.aggregate 总计 a
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52.subsequent events 期后事项 nV;'UpQw
53.adjust the financial statements 调整财务报表 c?p^!zG
54.perform additional audit procedures 实施追加的审计程序 woYD &Oml
55.audit risk 审计风险 U=on}W3V2
56.detection risk 检查风险 ^URCnJ67Se
57.inappropriate audit opinion 不适当的审计意见 2ej7Ql
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58.material misstatement 重大的错报 y7R#PkQ~
59.tolerable misstatement 可容忍错报 qS!r<'F3dP
60.the acceptable level of detection risk 可接受的检查风险 n/H
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61.assessed level of material misstatement risk 重大错报风险的评估水平 pm&THd
62.simall business 小规模企业 Wgq|Q*
63.accounting system 会计系统 fV(3RG
64.test of control 控制测试 R$awg SE
65.walk-through test 穿行测试 Y Y:BwW:
66.communication 沟通 [|u^:&az
67.flow chart 流程图 [M_{~1xX
68.reperformance of internal control 重新执行 PxHFH pL
69.audit evidence 审计证据 R$a<=
70.substantive procedures 实质性程序 N+-Tp&:wY
71.assertions 认定 INZVe(z
72.esistence 存在 ,g`%+s7 u
73.occurrence 发生 &K)8
74.completeness 完整性 l^B.iB
75.rights and obligations 权利和义务 z`y9<+
76.valuation and allocation 计价和分摊 4JSPD#%f
77.cutoff 截止 DT1gy:?L
78.accuracy 准确性 !,WGd|oJ
79.classification 分类 B[vj X"yg
80.inspection 检查 (}"D x3K
81.supervision of counting 监盘 h$>F}n
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82.observation 观察 _B4&Fb.
83.confirmation 函证 ntiS7g e1
84.computation 计算 3P>gDQP
85.analytical procedures 分析程序 ~,'{\jDrS
86.vouch 核对 e5=d
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87.trace 追查 0bNvmZ$
88.audit sampling 审计抽样 6
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89.error 误差 .u`[|:K
90.expected error 预期误差 &4'<