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注会《审计》英语常用词汇 lV924mh
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1.audit 审计 ZFYv|2l
2.attestation 鉴证 s F-{
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3.credibility 可信赖程度 nK[T.?
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4.audit of financial statements 财务报表审计 "x~VXU%xU
5.agreed-upon procedures 执行商定程序 vMG >Xb
6.high levels of assurance 高水平保证 ts|dk%
7.compilation 编制 !
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8.reliability 可靠性 PW7{,1te,
9.relevance 相关性 "pUqYMB2i
10.professional skepticism 职业谨慎 =ie8{j2:
11.objectivity 客观性 mXAGa8##j
12. professional competence 专业胜任能力 nz_=]PHO&
13.Senior/CPA-in-charge 项目经理 d+DdDr
14.audit engagement letter 业务约定书 YNHQbsZUI,
15.recurring audit 连续审计 k+qxx5{
16.the client 委托人 ye?4^@u u
17.change CPA 更换注册会计师 dRC
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18.the existing CPA 现任注册会计师 9NzK1V0X
19.the successor CPA 后任注册会计师 ' b?' u
20.the preceding CPA前任注册会计师 "MS}@NLUW
21.issue the audit report 出具审计报告 uT1xvXfqP
22.expert 专家 n@1;5)&k~
23.the board of directors 董事会 ,yPs4',d
24.knowledge of the entity‘ s business 了解被审计单位情况 TgC8EcLr
25.assess material misstatement risks评估重大错报风险 \<n 9kwU
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 ;zq3>A
27.a general knowledge of —— 初步了解―――的情况 iB-h3/
28.a more knowledge of—— 进一步了解的情况 {9mXJu$cc
29.the prior year‘s working papers 以前年度工作底稿 4H
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30.minutes of meeting 会议纪要 n{Ce%gy
31.business risks 经营风险 %3SBs*?
32.appropriateness 适当性 [te9ui%JS
33.accounting estimate 会计估计 0 $Ygt0d
34.management representations 管理层声明 TTGk"2
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35.going concern assumption 持续经营假设 skSs|slp
36.audit plan 审计计划 HV0! G-h
37.significant audit areas 重点审计领域 sWtT"7>x
38.error 错误 XHN*'@
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39.fraud舞弊 BeR7LV
40.modified or additional procedures 修改或追加审计程序 '>"riEk
41.misappropriation of assets 侵占资产 ^jph"a C
42.transactions without substance 虚假交易 y"bSn5B[
43.unusual pressures 异常压力 :6h$1
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44.the suspected noncompliance 涉嫌存在违法行为 UYw_k\
45.materialiy 重要性 S2APqRg*
46.exceed the materiality level 超过重要性水平 40?xu#"
47.approach the materiality level 接近重要性水平 E8gbm&x*
48.an acceptably low level 可接受水平 fC4#b?Q
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &<Iyb}tA?
50.misstatements or omissions 错报或漏报 27"M]17)
51.aggregate 总计 KzgW+6*G
52.subsequent events 期后事项 76'@}wNnw
53.adjust the financial statements 调整财务报表 ?v5OUmFM
54.perform additional audit procedures 实施追加的审计程序 EdH;P\c
55.audit risk 审计风险 EdC^L`::
56.detection risk 检查风险 ;~^9$Z@%Q
57.inappropriate audit opinion 不适当的审计意见 [\_#n5
58.material misstatement 重大的错报 3AQu\4+A
59.tolerable misstatement 可容忍错报 j Z6]G{
60.the acceptable level of detection risk 可接受的检查风险 ?^X
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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 Q$`u=-h|
63.accounting system 会计系统 j]6c_r3
64.test of control 控制测试 DQ08dP((v
65.walk-through test 穿行测试 |Q|vCWel{
66.communication 沟通
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67.flow chart 流程图 5eL_iNqJM
68.reperformance of internal control 重新执行 1s "/R
69.audit evidence 审计证据 Yw!(]8PYdU
70.substantive procedures 实质性程序 s/+k[9l2
71.assertions 认定 `i"7; _HoV
72.esistence 存在 H)@f_pfj(
73.occurrence 发生 cUDo}Yu
74.completeness 完整性 IncHY?ud<