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注会《审计》英语常用词汇 ?iEXFYJG
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1.audit 审计 aX'g9E
2.attestation 鉴证 |abst&yp
3.credibility 可信赖程度 lc?mKW9
4.audit of financial statements 财务报表审计 \(U" _NPp
5.agreed-upon procedures 执行商定程序 TKu68/\)
6.high levels of assurance 高水平保证 BI.k On=
7.compilation 编制 Bd~cY/M
8.reliability 可靠性 C2=iZ`Z>
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9.relevance 相关性 L[Yp\[#-q
10.professional skepticism 职业谨慎 3_*Xk.
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11.objectivity 客观性 &DQ4=/Z
12. professional competence 专业胜任能力 \M"^Oe{Dy?
13.Senior/CPA-in-charge 项目经理 j[J@tM#
14.audit engagement letter 业务约定书 hi
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15.recurring audit 连续审计 UtBlP+bE?y
16.the client 委托人 OG^WZ.YU
17.change CPA 更换注册会计师 rjAkpAT
18.the existing CPA 现任注册会计师 ) UDJ[pL@
19.the successor CPA 后任注册会计师 f,HzrHax
20.the preceding CPA前任注册会计师 m9<%v0r
21.issue the audit report 出具审计报告 ;.Oh88|k
22.expert 专家 "i{_<;p O
23.the board of directors 董事会 n &\'Hm
24.knowledge of the entity‘ s business 了解被审计单位情况 u ?G\b{$m
25.assess material misstatement risks评估重大错报风险 y.*=Ww+
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 7?!Z+r
27.a general knowledge of —— 初步了解―――的情况 P-OPv%jyi
28.a more knowledge of—— 进一步了解的情况 Ei9
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29.the prior year‘s working papers 以前年度工作底稿 *iRm`)zC(
30.minutes of meeting 会议纪要 2~&hstd%
31.business risks 经营风险 k#
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32.appropriateness 适当性 NBqV0>vR
33.accounting estimate 会计估计 V)1:LLRW
34.management representations 管理层声明 Q
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35.going concern assumption 持续经营假设 $v'Y:
36.audit plan 审计计划 NB
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37.significant audit areas 重点审计领域 TcKvSdr'
38.error 错误 ',H$
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39.fraud舞弊 29iI
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40.modified or additional procedures 修改或追加审计程序 Q%n{*py
41.misappropriation of assets 侵占资产 Vy%
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42.transactions without substance 虚假交易 o!=lBfI
43.unusual pressures 异常压力 U%^eIXV|
44.the suspected noncompliance 涉嫌存在违法行为 ^?s~Fk_V
45.materialiy 重要性 WE.$a t{*h
46.exceed the materiality level 超过重要性水平 % L >#
47.approach the materiality level 接近重要性水平 O\4+_y
48.an acceptably low level 可接受水平 @k+%y'Y?
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ,u&tB|,W,
50.misstatements or omissions 错报或漏报 ||=[kjG~
51.aggregate 总计 O@r.>
52.subsequent events 期后事项 XYb^Cs;
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 2 ]V>J
55.audit risk 审计风险 p]h*6nH>~
56.detection risk 检查风险 KM/U?`6>:
57.inappropriate audit opinion 不适当的审计意见 &}nBenYp
58.material misstatement 重大的错报 GDHK.?GY
59.tolerable misstatement 可容忍错报 b'7z DZI]
60.the acceptable level of detection risk 可接受的检查风险 UR1JbyT
61.assessed level of material misstatement risk 重大错报风险的评估水平 S$jV|xKB
62.simall business 小规模企业 b.R!2]T]i^
63.accounting system 会计系统 R81{<q'%X
64.test of control 控制测试 2&