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注会《审计》英语常用词汇 _m7U-;G
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1.audit 审计 qH
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2.attestation 鉴证 J(EaE2
3.credibility 可信赖程度 EN-H4F
4.audit of financial statements 财务报表审计 Uc&6=5~Ys\
5.agreed-upon procedures 执行商定程序 HLSfoQ&
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6.high levels of assurance 高水平保证 :Dk@?o@2;C
7.compilation 编制 88#qu.
8.reliability 可靠性 iL0jpa<}
9.relevance 相关性 fEj9R@u+h
10.professional skepticism 职业谨慎 _[TH@fO6:
11.objectivity 客观性 C^/ -lc
12. professional competence 专业胜任能力 d2A
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13.Senior/CPA-in-charge 项目经理 (lN
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14.audit engagement letter 业务约定书 L`jB)wF/J
15.recurring audit 连续审计 fys5-1@-p
16.the client 委托人 P^8^1-b
17.change CPA 更换注册会计师 ,ykPQzO
18.the existing CPA 现任注册会计师 -OrY{^F
19.the successor CPA 后任注册会计师 vr{'FMc
20.the preceding CPA前任注册会计师 \7,MZt
21.issue the audit report 出具审计报告 Ns
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22.expert 专家 8
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23.the board of directors 董事会 <o&o=Y8
24.knowledge of the entity‘ s business 了解被审计单位情况 Dh&:-
25.assess material misstatement risks评估重大错报风险 'T )Or,d
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 cXk6e.Uz
27.a general knowledge of —— 初步了解―――的情况 *|LbbRu
28.a more knowledge of—— 进一步了解的情况 egI{!bZg'\
29.the prior year‘s working papers 以前年度工作底稿 6wb^*dD92
30.minutes of meeting 会议纪要 }z%OnP
31.business risks 经营风险 ~5r=FF6
32.appropriateness 适当性 <AI>8j6#B
33.accounting estimate 会计估计 t{R5
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34.management representations 管理层声明 (ve+,H6w\
35.going concern assumption 持续经营假设 qnq%mwDeD
36.audit plan 审计计划 3:[!t%Yb
37.significant audit areas 重点审计领域 h_&4p=SQ
38.error 错误 <I7(eh6d
39.fraud舞弊 6kt]`H`cfJ
40.modified or additional procedures 修改或追加审计程序 &GdL 9!hH
41.misappropriation of assets 侵占资产 8%o~4u3
42.transactions without substance 虚假交易 tS\=<T
43.unusual pressures 异常压力 Ky[bX
44.the suspected noncompliance 涉嫌存在违法行为 y$IaXr5L
45.materialiy 重要性 ^oQekga\l
46.exceed the materiality level 超过重要性水平 87^:<\pp
47.approach the materiality level 接近重要性水平 M`0(!Q}
48.an acceptably low level 可接受水平 6IEUJ-M Z
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 r=fE8[,
50.misstatements or omissions 错报或漏报 '8)Wd"[
51.aggregate 总计 Md8(`@`o
52.subsequent events 期后事项 l^k+E-w\
53.adjust the financial statements 调整财务报表 'FShNY5
54.perform additional audit procedures 实施追加的审计程序 2c}B
55.audit risk 审计风险 44|deE3Z
56.detection risk 检查风险 Z0e-W:&;kF
57.inappropriate audit opinion 不适当的审计意见 HUj+-
58.material misstatement 重大的错报 )K{o<m~WAo
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 pO"m~ mpA
61.assessed level of material misstatement risk 重大错报风险的评估水平 "A%MVym."
62.simall business 小规模企业 >9-Dd)<
63.accounting system 会计系统 h ZoC _\
64.test of control 控制测试 ZV!R#Xv
65.walk-through test 穿行测试 @&?a]
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66.communication 沟通 c}\
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67.flow chart 流程图 {bN Y
68.reperformance of internal control 重新执行 0/ut:RV0
69.audit evidence 审计证据 eh$G.-2N
70.substantive procedures 实质性程序 z>6.[Z(T
71.assertions 认定 }dy9IH
72.esistence 存在 hzaU8kb
73.occurrence 发生 X(IyvfC
74.completeness 完整性 Ay2b,q
75.rights and obligations 权利和义务 BS N6|W
76.valuation and allocation 计价和分摊 7g-Dfg.w
77.cutoff 截止 X$/E>I
78.accuracy 准确性 Jf2e<?`
79.classification 分类 4 GUA&