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注会《审计》英语常用词汇 }H4Z726
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1.audit 审计 %fyah}=
2.attestation 鉴证 R}-<ZJe
3.credibility 可信赖程度 eBmBD"$
4.audit of financial statements 财务报表审计 0Lo)Ni^"
5.agreed-upon procedures 执行商定程序 oe8sixZ[
6.high levels of assurance 高水平保证 MZ{gU>K+
7.compilation 编制 a\Ond#1p
8.reliability 可靠性 /b)V=mcR
9.relevance 相关性 ,L"
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10.professional skepticism 职业谨慎 h8Bs=T
11.objectivity 客观性 q)ns ui(
12. professional competence 专业胜任能力 sr&hQ
13.Senior/CPA-in-charge 项目经理 BSGC.>$s
14.audit engagement letter 业务约定书 [JY 1| N
15.recurring audit 连续审计 w)hH8jx{
16.the client 委托人 |Ts|>"F'
17.change CPA 更换注册会计师 vThK@P!s
18.the existing CPA 现任注册会计师 9f
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19.the successor CPA 后任注册会计师 Oz[]]`C1
20.the preceding CPA前任注册会计师 J(
21.issue the audit report 出具审计报告
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22.expert 专家 XRMYR97
23.the board of directors 董事会 C#r1zr6
24.knowledge of the entity‘ s business 了解被审计单位情况 8~=<!(M)m/
25.assess material misstatement risks评估重大错报风险 )\bA'LuFy
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #]iSh(|8
27.a general knowledge of —— 初步了解―――的情况 \C
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28.a more knowledge of—— 进一步了解的情况 :q
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29.the prior year‘s working papers 以前年度工作底稿 FC:+[.fi
30.minutes of meeting 会议纪要 S<f]Y4A&
31.business risks 经营风险 \D9J!K82
32.appropriateness 适当性 "lFS{7
33.accounting estimate 会计估计 ya<nD '%9
34.management representations 管理层声明 %V +hm5Q
35.going concern assumption 持续经营假设 R<J1bH1n3
36.audit plan 审计计划 8+>r!)Q+
37.significant audit areas 重点审计领域 @MS}tZ5
38.error 错误 ^ *{:;F@
39.fraud舞弊 KkIxtFM
40.modified or additional procedures 修改或追加审计程序 w$X"E*~>8
41.misappropriation of assets 侵占资产 B~[QmK
42.transactions without substance 虚假交易 YTc
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43.unusual pressures 异常压力 mM> L0
44.the suspected noncompliance 涉嫌存在违法行为 g9A8b(>F&@
45.materialiy 重要性 `Dck$
46.exceed the materiality level 超过重要性水平 x.+ r.cAXH
47.approach the materiality level 接近重要性水平 8gQg#^,(t
48.an acceptably low level 可接受水平 ]Kutuf$t
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 5 (Lw-_y#
50.misstatements or omissions 错报或漏报 00?_10x)
51.aggregate 总计 :6
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52.subsequent events 期后事项 fd {75J5%
53.adjust the financial statements 调整财务报表 \; 9log<Z
54.perform additional audit procedures 实施追加的审计程序 VO (KQx
55.audit risk 审计风险 $Z{ap
56.detection risk 检查风险 jvI!BZ
57.inappropriate audit opinion 不适当的审计意见 k
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58.material misstatement 重大的错报 EpX.{B@B_[
59.tolerable misstatement 可容忍错报 r9nyEzk
60.the acceptable level of detection risk 可接受的检查风险 )Vn(J#s
61.assessed level of material misstatement risk 重大错报风险的评估水平 k
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62.simall business 小规模企业 _(U|Kpi
63.accounting system 会计系统 @>r3=s.Q
64.test of control 控制测试 9hJlc
65.walk-through test 穿行测试 U?bQBHIC
66.communication 沟通 ;qA(!`h+
67.flow chart 流程图 ;;^OKrzWW
68.reperformance of internal control 重新执行 WE-cq1)
69.audit evidence 审计证据 =bx;TV
70.substantive procedures 实质性程序 m| /
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71.assertions 认定
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72.esistence 存在 St1Ny,$yU
73.occurrence 发生 Qj1qx;S
74.completeness 完整性 :7WeR0*%
75.rights and obligations 权利和义务 o9<)rUy
76.valuation and allocation 计价和分摊 x1@`\r#0
77.cutoff 截止 n=z=%T6
78.accuracy 准确性 AYVkJq ?
79.classification 分类 yDuMn<