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注会《审计》英语常用词汇 f?Ex$gnI
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1.audit 审计 pRfKlTU\
2.attestation 鉴证 vT5GUO{5
3.credibility 可信赖程度 ywm"{ U?8
4.audit of financial statements 财务报表审计 5JOfJ$(n
5.agreed-upon procedures 执行商定程序 zDYJe_m ~
6.high levels of assurance 高水平保证 `_yksh3zL4
7.compilation 编制 R.|h<bur
8.reliability 可靠性 -}@
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9.relevance 相关性 fPJc
10.professional skepticism 职业谨慎 EW]DzL3
11.objectivity 客观性 9@t&jznt<
12. professional competence 专业胜任能力 T \34<+n1N
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 ,JH*l:7
15.recurring audit 连续审计 e|A=sCN-
16.the client 委托人 6 w!qZ4$
17.change CPA 更换注册会计师 <c@dE
18.the existing CPA 现任注册会计师 uEPm[o
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19.the successor CPA 后任注册会计师 <!dZ=9^^1
20.the preceding CPA前任注册会计师 5@.8O VPz
21.issue the audit report 出具审计报告 PM*lnd#J
22.expert 专家 wOUCe#P|r
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 }!g$k
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25.assess material misstatement risks评估重大错报风险 eI2041z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *)r_Y|vg
27.a general knowledge of —— 初步了解―――的情况 ^p4`o>
28.a more knowledge of—— 进一步了解的情况 U;&s=M0[
29.the prior year‘s working papers 以前年度工作底稿 (O ;R~Io
30.minutes of meeting 会议纪要 e>Q:j_?.e
31.business risks 经营风险 v-$X1s
32.appropriateness 适当性 v'L"sgW6I
33.accounting estimate 会计估计 SFWS<H(IN
34.management representations 管理层声明 H{P
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35.going concern assumption 持续经营假设 &}gH!5L m
36.audit plan 审计计划 L_Z`UhD3{
37.significant audit areas 重点审计领域 2wU,k(F_
38.error 错误 +SV!QMIg
39.fraud舞弊 = r=/L
40.modified or additional procedures 修改或追加审计程序 D6_#r=08
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 F[ ^ p~u{
43.unusual pressures 异常压力 #;2mP6a[
44.the suspected noncompliance 涉嫌存在违法行为 t2ui9:g4j
45.materialiy 重要性 -}qay@cDt
46.exceed the materiality level 超过重要性水平 a6T!)g
47.approach the materiality level 接近重要性水平 C1HNcfa7
48.an acceptably low level 可接受水平 .Xta;Py|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 -?T|1FA,
50.misstatements or omissions 错报或漏报 N*w{NB 7L
51.aggregate 总计 gO~>*q &
52.subsequent events 期后事项 O6-"q+H)
53.adjust the financial statements 调整财务报表 DKQQZ`PF
54.perform additional audit procedures 实施追加的审计程序 eF8um$t9
55.audit risk 审计风险 ue
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56.detection risk 检查风险 USf;}F:-C
57.inappropriate audit opinion 不适当的审计意见 tG,xG&
58.material misstatement 重大的错报 (>D{"}
59.tolerable misstatement 可容忍错报 aj+I+r"~
60.the acceptable level of detection risk 可接受的检查风险 !Je!;mEvI
61.assessed level of material misstatement risk 重大错报风险的评估水平 kD+B8TrW
62.simall business 小规模企业 +Y~,1ai 5^
63.accounting system 会计系统 RV5;EM)~[
64.test of control 控制测试 @(st![i
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65.walk-through test 穿行测试 MM+nE_9lV
66.communication 沟通 AK;G_L
67.flow chart 流程图 tIX|oWC$q
68.reperformance of internal control 重新执行 !]f:dWSLB
69.audit evidence 审计证据 {-c[w&q
70.substantive procedures 实质性程序 q|;+Wp?
71.assertions 认定 G_p13{"IM
72.esistence 存在 =uR[Jewa
73.occurrence 发生 3Z)vJC9'
74.completeness 完整性 9T;l*
75.rights and obligations 权利和义务 8-vNXvl
76.valuation and allocation 计价和分摊 6v-2(Y
77.cutoff 截止 {u7_<G7
78.accuracy 准确性 &_6B{Q
79.classification 分类 S1$&
80.inspection 检查 FJ&?My,=J
81.supervision of counting 监盘 Yv;18j*<
82.observation 观察 CI?M2\<g
83.confirmation 函证 x: Tm4V{
84.computation 计算
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85.analytical procedures 分析程序 {,m W7
86.vouch 核对 5@Lz4 `
87.trace 追查 T xwZ3E
88.audit sampling 审计抽样 'r`-J4icX
89.error 误差 Yyh
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90.expected error 预期误差 XAr YmO
91.population 总体 ^$O,Gy) V
92.sampling risk 抽样风险 bl
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93.non- sampling risk 非抽样风险 2}R)0][W
94.sampling unit 抽样单位 mm<rdo(`
95.statistical sampling 统计抽样 "^iw {]~U
96.tolerable error 可容忍误差 ~); 7D'[
97.the risk of under reliance 信赖不足风险 l7JY`x
98.the risk of over reliance 信赖过度风险 Y_
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