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注会《审计》英语常用词汇 TPF5 ?
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1.audit 审计 !qe:M]C'l
2.attestation 鉴证 c gOkm}h
3.credibility 可信赖程度 Ncr*F^J4
4.audit of financial statements 财务报表审计 1EemVZdY
5.agreed-upon procedures 执行商定程序 SjL&\),
6.high levels of assurance 高水平保证 >]}c,4D(
7.compilation 编制 ^2a 63_
8.reliability 可靠性 >+FaPym
9.relevance 相关性 0@tN3u?dx
10.professional skepticism 职业谨慎 .Cz9?]jyI
11.objectivity 客观性 BW x=Q
12. professional competence 专业胜任能力 =#>F' A
13.Senior/CPA-in-charge 项目经理 U~GQ JR
14.audit engagement letter 业务约定书 Fz {T;
15.recurring audit 连续审计 pGdFeEkB/
16.the client 委托人 O%)Wo?)HM
17.change CPA 更换注册会计师 P;U(2;9 N
18.the existing CPA 现任注册会计师 7t3ps
19.the successor CPA 后任注册会计师 ]2
20.the preceding CPA前任注册会计师 P^57a?[`
21.issue the audit report 出具审计报告 #oD; ?Mi
22.expert 专家 i@L_[d^|j`
23.the board of directors 董事会 -d4|EtN
24.knowledge of the entity‘ s business 了解被审计单位情况 mXOY,g2w
25.assess material misstatement risks评估重大错报风险 ZZ324UuATX
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 Pk{%2\%&2
28.a more knowledge of—— 进一步了解的情况 ^oMdx2Ow#
29.the prior year‘s working papers 以前年度工作底稿 -R-yr.$j*
30.minutes of meeting 会议纪要 F#)@ c
31.business risks 经营风险 dvu8V_U
32.appropriateness 适当性 z'9U.v'M)
33.accounting estimate 会计估计 ,92wW&2
34.management representations 管理层声明 8
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35.going concern assumption 持续经营假设 0^83:C
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36.audit plan 审计计划 #SX-Y)> 1@
37.significant audit areas 重点审计领域 rHp2I6.0a
38.error 错误 )wNcz~
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39.fraud舞弊 aP[oLk$'Z
40.modified or additional procedures 修改或追加审计程序 Fv-~v&
41.misappropriation of assets 侵占资产 P$zhMnAAN
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 lw43|_'G-t
44.the suspected noncompliance 涉嫌存在违法行为 dUH+7.\
45.materialiy 重要性 -BC`p 8
46.exceed the materiality level 超过重要性水平 6E{(_i
47.approach the materiality level 接近重要性水平 9UCA&n
48.an acceptably low level 可接受水平 1<;VD0XX
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 D@)L?AB1f
50.misstatements or omissions 错报或漏报 C@3UsD\s(
51.aggregate 总计
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52.subsequent events 期后事项 dK41NLGQ
53.adjust the financial statements 调整财务报表 MNf^ml[
54.perform additional audit procedures 实施追加的审计程序 @xeJ$
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55.audit risk 审计风险 >o1,Y&