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注会《审计》英语常用词汇 %(p9AE
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1.audit 审计 9x!k
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2.attestation 鉴证 )1B?<4
3.credibility 可信赖程度 <=GZm}/]N
4.audit of financial statements 财务报表审计 8..|-<w
5.agreed-upon procedures 执行商定程序 <uB)u>3
6.high levels of assurance 高水平保证 &U?4e'N)T
7.compilation 编制 B !,&{[D
8.reliability 可靠性 ZCj1Cz]"l<
9.relevance 相关性
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10.professional skepticism 职业谨慎 jY%.t)>)
11.objectivity 客观性 95~bM;TVr
12. professional competence 专业胜任能力 xtD(tiqh.;
13.Senior/CPA-in-charge 项目经理 HM0&%
14.audit engagement letter 业务约定书 Q"u2<
15.recurring audit 连续审计 EK=0oy[
16.the client 委托人 yUJ#LDW
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 d
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19.the successor CPA 后任注册会计师 t?-a JU
20.the preceding CPA前任注册会计师 [(_,\:L${
21.issue the audit report 出具审计报告
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22.expert 专家 i&lW&]
23.the board of directors 董事会 +@!\3a4!
24.knowledge of the entity‘ s business 了解被审计单位情况 i"iy 0?
25.assess material misstatement risks评估重大错报风险 frPQi{u$
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 {
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27.a general knowledge of —— 初步了解―――的情况 I*Dj@f`
28.a more knowledge of—— 进一步了解的情况 C=r`\
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29.the prior year‘s working papers 以前年度工作底稿 <a$!S
30.minutes of meeting 会议纪要 7glf?oE
31.business risks 经营风险 ~<<32t'S:
32.appropriateness 适当性 :Bt,.uNC
33.accounting estimate 会计估计 [Z2[Iy
34.management representations 管理层声明 ibZ[U p?
35.going concern assumption 持续经营假设 WO9vOS>
36.audit plan 审计计划 C^,baCX
37.significant audit areas 重点审计领域 #tHYCSr]
38.error 错误 tlD^"eq4:
39.fraud舞弊 *q=\e 9
40.modified or additional procedures 修改或追加审计程序 am3.Dt2\
41.misappropriation of assets 侵占资产 +U
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42.transactions without substance 虚假交易 B.od{@I(Xp
43.unusual pressures 异常压力 cSB_b.@"1
44.the suspected noncompliance 涉嫌存在违法行为 f?=0Wzb
45.materialiy 重要性 qzO Rv
46.exceed the materiality level 超过重要性水平 zL}`7*d:v
47.approach the materiality level 接近重要性水平 HxW/t7Z(
48.an acceptably low level 可接受水平 ~Azj Y 8
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 x?B`p"ifS
50.misstatements or omissions 错报或漏报 /*fx`0mY)
51.aggregate 总计 eP:\\;
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52.subsequent events 期后事项 :}fA98S
53.adjust the financial statements 调整财务报表 YU6|/
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54.perform additional audit procedures 实施追加的审计程序 r*mSnPz\q
55.audit risk 审计风险 eQ)*jeD
56.detection risk 检查风险 M
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57.inappropriate audit opinion 不适当的审计意见 g}Lm;gs!>
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 =&k[qqxg
60.the acceptable level of detection risk 可接受的检查风险 P8h|2,c%
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 'L7u`
63.accounting system 会计系统 O>vCi&
64.test of control 控制测试 OY81|N
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65.walk-through test 穿行测试 qTbc?S46pt
66.communication 沟通 ( 1
67.flow chart 流程图 ct=K.m@E%X
68.reperformance of internal control 重新执行 }BT0dKx
69.audit evidence 审计证据 p>J@"?%^
70.substantive procedures 实质性程序 p`\>GWuT!
71.assertions 认定 7D>_<)%d=
72.esistence 存在 HbPn<x^7
73.occurrence 发生 vpT\CjXHZ
74.completeness 完整性 /3hY[#e
75.rights and obligations 权利和义务 Z*b l J5YC
76.valuation and allocation 计价和分摊 l+&DBw[
77.cutoff 截止 \Ezcr=0z{j
78.accuracy 准确性 u.n'dF-
79.classification 分类 +3XaAk
80.inspection 检查 N8kNi4$mp=
81.supervision of counting 监盘 ; }T+ImjA
82.observation 观察 F/LMk8RgR
83.confirmation 函证 y<nPZ<