By%
mJ%$~
Dl_y[9
注会《审计》英语常用词汇 _BHR ?I[w
Ou/JN+2A
~M7
J{hK
1.audit 审计 X458%)G!(K
2.attestation 鉴证 T1sb6CT
3.credibility 可信赖程度 >1 {V
4.audit of financial statements 财务报表审计 ~"6/OJA
5.agreed-upon procedures 执行商定程序 vN'Y);$
6.high levels of assurance 高水平保证 {ULy B$\-
7.compilation 编制 2mg4*Ys
8.reliability 可靠性 Vj(}'h-c\
9.relevance 相关性 mF7T=pl
10.professional skepticism 职业谨慎 k`[ L
11.objectivity 客观性 k<x
%
12. professional competence 专业胜任能力 Wyh
13.Senior/CPA-in-charge 项目经理 !|}(tqt
14.audit engagement letter 业务约定书 /G[; kR"
15.recurring audit 连续审计 !#s1'x{o
16.the client 委托人 sz4)xJgF(
17.change CPA 更换注册会计师 "N\>v#>C
18.the existing CPA 现任注册会计师 t_%6,?S6
19.the successor CPA 后任注册会计师 DG1C_hu
i
20.the preceding CPA前任注册会计师 $
n>|9(K8
21.issue the audit report 出具审计报告 l8rBp87Q
22.expert 专家 Huzw>
23.the board of directors 董事会 .b'hVOs{
24.knowledge of the entity‘ s business 了解被审计单位情况 ,QU2xw D[
25.assess material misstatement risks评估重大错报风险 _o'_ z ]
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 WPLM*]6
27.a general knowledge of —— 初步了解―――的情况 $w!;
~s
28.a more knowledge of—— 进一步了解的情况 *tkbC2D
29.the prior year‘s working papers 以前年度工作底稿 }H2<w-,+
30.minutes of meeting 会议纪要 doM}vh)6
31.business risks 经营风险 )xtDiDB
32.appropriateness 适当性 PgZeDU
PP
33.accounting estimate 会计估计 CtItzp
34.management representations 管理层声明 U6SgV
8
35.going concern assumption 持续经营假设 gQHE2$i>
36.audit plan 审计计划 @w:6m&KL9
37.significant audit areas 重点审计领域 ~
&)
38.error 错误 V-rzn171Q)
39.fraud舞弊 Ewg5s?2|
40.modified or additional procedures 修改或追加审计程序 t<'-?B2g
41.misappropriation of assets 侵占资产 m<]b]FQ
42.transactions without substance 虚假交易 1QkAFSl3
43.unusual pressures 异常压力 P){F2&!P
44.the suspected noncompliance 涉嫌存在违法行为 V$e\84<
45.materialiy 重要性 'Y`.0T[&
46.exceed the materiality level 超过重要性水平 7I.7%m,g
47.approach the materiality level 接近重要性水平 5<1,`Bq@
48.an acceptably low level 可接受水平 I[b@U<\
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 B1\@ n$
50.misstatements or omissions 错报或漏报 38(Cj~u=3
51.aggregate 总计 Zr!he$8(2
52.subsequent events 期后事项 !B36+W+
53.adjust the financial statements 调整财务报表 XHq8p[F
54.perform additional audit procedures 实施追加的审计程序 \VJ7ahg[\
55.audit risk 审计风险 %) A-zzj
56.detection risk 检查风险 /y2upu*!
57.inappropriate audit opinion 不适当的审计意见 hN%
h.;s
58.material misstatement 重大的错报 <3]Qrjl
,b
59.tolerable misstatement 可容忍错报 MN|8(f5Gs
60.the acceptable level of detection risk 可接受的检查风险 l+$e|F
61.assessed level of material misstatement risk 重大错报风险的评估水平 !L5[s
62.simall business 小规模企业 "b6ZAgxv
63.accounting system 会计系统 7vBB <\
64.test of control 控制测试 "f'pa&oHi
65.walk-through test 穿行测试 8p3pw=p
66.communication 沟通 3PS(1
67.flow chart 流程图 tg%U2+.q
68.reperformance of internal control 重新执行 ?R2`RvQ
69.audit evidence 审计证据 0:<dj:%M
70.substantive procedures 实质性程序 7=jeq|&kN
71.assertions 认定 b.jxkx\nt
72.esistence 存在 WgBV,{C
73.occurrence 发生 e[D'0L
74.completeness 完整性 !wl3}]q
75.rights and obligations 权利和义务 C`|'+
76.valuation and allocation 计价和分摊 4BSSJ@
z
77.cutoff 截止 v&CKtk!3{
78.accuracy 准确性 w`~j(G4N
79.classification 分类 nr/^HjMV
80.inspection 检查 |Tz/9t
81.supervision of counting 监盘 /mST<{(_G\
82.observation 观察 e<