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1.audit 审计 M p:c.
2.attestation 鉴证 @a#qq`b;
3.credibility 可信赖程度 %Rj:r!XB:
4.audit of financial statements 财务报表审计 [wG?&l$.KB
5.agreed-upon procedures 执行商定程序 $6}siU7s4
6.high levels of assurance 高水平保证 `e .
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7.compilation 编制 lBqu}88q0
8.reliability 可靠性 Y$uXBTR`y/
9.relevance 相关性 0kS[`a(}J
10.professional skepticism 职业谨慎 rVowHP
11.objectivity 客观性 _m;0%]+
12. professional competence 专业胜任能力 LH@)((bi4v
13.Senior/CPA-in-charge 项目经理 'uBXSP#
14.audit engagement letter 业务约定书 -B
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15.recurring audit 连续审计 .%_scN
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16.the client 委托人 )28Jz6.I
17.change CPA 更换注册会计师 Idop!b5!
18.the existing CPA 现任注册会计师 O9wZx%<
19.the successor CPA 后任注册会计师 Zy,U'Dv
20.the preceding CPA前任注册会计师 6[,*2a8
21.issue the audit report 出具审计报告 m663%b(5>
22.expert 专家 )` -b\8uw
23.the board of directors 董事会 S1(. AI~
24.knowledge of the entity‘ s business 了解被审计单位情况 ..V6U"/
25.assess material misstatement risks评估重大错报风险 dFD0l?0N
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 A<2_V1
27.a general knowledge of —— 初步了解―――的情况 p/>}{Q )Y
28.a more knowledge of—— 进一步了解的情况 zD}dvI}
29.the prior year‘s working papers 以前年度工作底稿 lTW5>%
30.minutes of meeting 会议纪要 Pwf2dm$,+
31.business risks 经营风险 *X8<hYKZq
32.appropriateness 适当性 6DqV1'
33.accounting estimate 会计估计 C9`#57 Pp
34.management representations 管理层声明 pm$,B7Q`oO
35.going concern assumption 持续经营假设 N(q%|h<Z/=
36.audit plan 审计计划 *L7 ZyERs
37.significant audit areas 重点审计领域 Zm& X $U
38.error 错误 Os'
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39.fraud舞弊 mG@xehH
40.modified or additional procedures 修改或追加审计程序 -1d2Qed
41.misappropriation of assets 侵占资产 x9XQ
42.transactions without substance 虚假交易 Ta`=c
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43.unusual pressures 异常压力 ; S7
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44.the suspected noncompliance 涉嫌存在违法行为 F?&n5