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注会《审计》英语常用词汇 vWGwVH/K
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1.audit 审计 "
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2.attestation 鉴证 S)DnPjN{
3.credibility 可信赖程度 M(/r%-D
4.audit of financial statements 财务报表审计 B^g ?=|{
5.agreed-upon procedures 执行商定程序 ?
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6.high levels of assurance 高水平保证 :9k Ty:
7.compilation 编制
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8.reliability 可靠性 rtc9wu
9.relevance 相关性 VkZ7#
10.professional skepticism 职业谨慎 ;Iq/l%vX
11.objectivity 客观性 pR~U`r5z
12. professional competence 专业胜任能力 i':C)7
13.Senior/CPA-in-charge 项目经理 720D V+o
14.audit engagement letter 业务约定书 o"*AtGR+"
15.recurring audit 连续审计 e=.]F
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16.the client 委托人 >y,-v:Vy
17.change CPA 更换注册会计师 aA,!<^&}
18.the existing CPA 现任注册会计师 yj\Nkh
19.the successor CPA 后任注册会计师 ~c\e'≻
20.the preceding CPA前任注册会计师 X7rMeu
21.issue the audit report 出具审计报告 w!D|]L
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22.expert 专家 <_7*67{
23.the board of directors 董事会 )rC6*eR
24.knowledge of the entity‘ s business 了解被审计单位情况 '*3h!lW1.
25.assess material misstatement risks评估重大错报风险 (SvWvm
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 @ta7"6p-i@
27.a general knowledge of —— 初步了解―――的情况 #"B\UN
28.a more knowledge of—— 进一步了解的情况 d QqK^#
29.the prior year‘s working papers 以前年度工作底稿 ^0 -:G6H
30.minutes of meeting 会议纪要 .X;3,D[w
31.business risks 经营风险 ')$+G152
32.appropriateness 适当性 ,k;^G><
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33.accounting estimate 会计估计 *6>.!&
34.management representations 管理层声明 mGK|ihYu
35.going concern assumption 持续经营假设 sfNE68I2
36.audit plan 审计计划 qw^uPs7Uw
37.significant audit areas 重点审计领域 BBev<
38.error 错误 yPal<c
39.fraud舞弊 Hg=";,J
40.modified or additional procedures 修改或追加审计程序 OOo3G~2r
41.misappropriation of assets 侵占资产 lz?$f4TzA
42.transactions without substance 虚假交易 6}!#;@D~
43.unusual pressures 异常压力 xsD($_
44.the suspected noncompliance 涉嫌存在违法行为 H*r)Z90
45.materialiy 重要性 ;'cN<x)%|
46.exceed the materiality level 超过重要性水平 Kkm>e{0)AY
47.approach the materiality level 接近重要性水平 o{y9r{~A
48.an acceptably low level 可接受水平 uo@n(>}EL
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 7Mg=b%IYs
50.misstatements or omissions 错报或漏报 sG92XJ
51.aggregate 总计 q-}Fvel u
52.subsequent events 期后事项 xwq+j "
53.adjust the financial statements 调整财务报表 T9Nb`sbV]
54.perform additional audit procedures 实施追加的审计程序 &tg&5_
55.audit risk 审计风险 =\H!GT
56.detection risk 检查风险 8;
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57.inappropriate audit opinion 不适当的审计意见 aWR}R>E
58.material misstatement 重大的错报 4b98KsYg
59.tolerable misstatement 可容忍错报 sTn<#l6
60.the acceptable level of detection risk 可接受的检查风险 8@MV%MVy$
61.assessed level of material misstatement risk 重大错报风险的评估水平 2#c<\s|C
62.simall business 小规模企业 &E.^jR~*
63.accounting system 会计系统 ~f $|HP}
64.test of control 控制测试 5\]Sv]s)R
65.walk-through test 穿行测试 h4T5+~rw
66.communication 沟通 0Ziw_S\d&s
67.flow chart 流程图 qVH1}9_
68.reperformance of internal control 重新执行 v>Q#B
69.audit evidence 审计证据 W04@!_) <
70.substantive procedures 实质性程序 6WXRP;!Q
71.assertions 认定 6ZP(E^.
72.esistence 存在 {xXsBh
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73.occurrence 发生 [YlKR'_
74.completeness 完整性 old(i:2
75.rights and obligations 权利和义务 TFlet"ge=
76.valuation and allocation 计价和分摊 ,(EO'T[
77.cutoff 截止 X-K=!pET
78.accuracy 准确性 &,{fw@#)_
79.classification 分类 VY
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80.inspection 检查 E&2OD [iX
81.supervision of counting 监盘 -?V-*jI
82.observation 观察 9]f!'d!5
83.confirmation 函证 :~Wrf8UQ
84.computation 计算 Azl&m