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注会《审计》英语常用词汇 uuW._$.A>
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1.audit 审计 9q;n@q:29
2.attestation 鉴证 ;@xSJqT
3.credibility 可信赖程度 =NxT9$V
4.audit of financial statements 财务报表审计 eSNi6RvE
5.agreed-upon procedures 执行商定程序 N0h* |
6.high levels of assurance 高水平保证 F@
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7.compilation 编制 [h20y
8.reliability 可靠性 n5
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9.relevance 相关性 %7WGodlXW
10.professional skepticism 职业谨慎 ew8f7S[
11.objectivity 客观性 F3j#NCuO=z
12. professional competence 专业胜任能力 R:8\z0"L*
13.Senior/CPA-in-charge 项目经理 < ]#'6'
14.audit engagement letter 业务约定书 FYU)sQ
15.recurring audit 连续审计 |c,,*^
16.the client 委托人 C,$$bmS=
17.change CPA 更换注册会计师 <yE
18.the existing CPA 现任注册会计师 w4w[qxV>
19.the successor CPA 后任注册会计师 S{_i1'
20.the preceding CPA前任注册会计师 ]/>(C76
21.issue the audit report 出具审计报告 ~kM# lh7At
22.expert 专家 *m$P17/C
23.the board of directors 董事会 :(gZ\q">k
24.knowledge of the entity‘ s business 了解被审计单位情况 q))rlMo
25.assess material misstatement risks评估重大错报风险 ;G !JKg
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 O3H dPQ
27.a general knowledge of —— 初步了解―――的情况 n@IpO
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28.a more knowledge of—— 进一步了解的情况 4 0as7.q
29.the prior year‘s working papers 以前年度工作底稿 iOk^RDG+
30.minutes of meeting 会议纪要 ^p3"_;p)h
31.business risks 经营风险 3Q'Q %2
32.appropriateness 适当性 Hxe!68{aR
33.accounting estimate 会计估计 $e>(M&9,
34.management representations 管理层声明 Hg<d%7.
35.going concern assumption 持续经营假设 k$j4~C'$
36.audit plan 审计计划 tB-0wD=PR
37.significant audit areas 重点审计领域 i#c1ZC
38.error 错误 Xtv^q>!
39.fraud舞弊 -L=aZPW`M
40.modified or additional procedures 修改或追加审计程序 R0|dKKzS
41.misappropriation of assets 侵占资产 `a*_b9
42.transactions without substance 虚假交易 x,)|;HXm
43.unusual pressures 异常压力 };{V]f 0
44.the suspected noncompliance 涉嫌存在违法行为 ^lADq']
45.materialiy 重要性 tS|gQUF17
46.exceed the materiality level 超过重要性水平 VHwAO:+-
47.approach the materiality level 接近重要性水平 UqJ}5{rt
48.an acceptably low level 可接受水平 @ Gxnrh6
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 Q7u/k$qN
50.misstatements or omissions 错报或漏报 -2Bkun4Pt
51.aggregate 总计 =QG@{?JTl
52.subsequent events 期后事项 &z'NQ!uV
53.adjust the financial statements 调整财务报表 xLID@9Hbu
54.perform additional audit procedures 实施追加的审计程序 V $'~2v{_
55.audit risk 审计风险 ,|:TML
56.detection risk 检查风险 XEK% \
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57.inappropriate audit opinion 不适当的审计意见 ]mO$Tg&s~
58.material misstatement 重大的错报 Yi?X|"\`
59.tolerable misstatement 可容忍错报 ddR*&.Y!a
60.the acceptable level of detection risk 可接受的检查风险 mar6/*`I#+
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~=xiMB;oH
62.simall business 小规模企业 }2@Aj
63.accounting system 会计系统 5%` fh%
64.test of control 控制测试 ^ud-N;]MKs
65.walk-through test 穿行测试 5W
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66.communication 沟通 "}"hQ.kAz
67.flow chart 流程图 v2Lx4:dzi
68.reperformance of internal control 重新执行 o|r8x_!+
69.audit evidence 审计证据 Q7V*~{
70.substantive procedures 实质性程序 Pn&