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注会《审计》英语常用词汇 <UQbt N-B\
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1.audit 审计 3:i@II
2.attestation 鉴证 CizX<Cr}
3.credibility 可信赖程度 S|`o]?nc>
4.audit of financial statements 财务报表审计 \P`hq^;
5.agreed-upon procedures 执行商定程序 s!7y
6.high levels of assurance 高水平保证 }U"&8%PZr
7.compilation 编制 ]GQG~H^
8.reliability 可靠性 #O dJ"1A|
9.relevance 相关性
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10.professional skepticism 职业谨慎 u:_,GQ )\
11.objectivity 客观性 'SF<_aS(
12. professional competence 专业胜任能力 6j LCU%^
13.Senior/CPA-in-charge 项目经理 ikiypWq
14.audit engagement letter 业务约定书 |8tilOqI
15.recurring audit 连续审计 D!IY&H,wo
16.the client 委托人 WEi2=3dV
17.change CPA 更换注册会计师 }Kbb4]t|"
18.the existing CPA 现任注册会计师 q5)O%l !
19.the successor CPA 后任注册会计师 5]Y?m'
20.the preceding CPA前任注册会计师 ^3L0w}#
21.issue the audit report 出具审计报告
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22.expert 专家 @t_=Yl2;
23.the board of directors 董事会 HCC#j9UN6
24.knowledge of the entity‘ s business 了解被审计单位情况 %Y*Ndt 4
25.assess material misstatement risks评估重大错报风险
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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 HRf
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27.a general knowledge of —— 初步了解―――的情况 2a Q[zK
28.a more knowledge of—— 进一步了解的情况 ( 0_2sfS
29.the prior year‘s working papers 以前年度工作底稿 a HR"n|7{
30.minutes of meeting 会议纪要 :E )>\&
31.business risks 经营风险 ZX./P
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32.appropriateness 适当性 5taT5?n2
33.accounting estimate 会计估计 _^%,x
34.management representations 管理层声明 N U`
35.going concern assumption 持续经营假设 VQ9/Gxdeo
36.audit plan 审计计划 vuY~_
37.significant audit areas 重点审计领域 ZeaA%y67U
38.error 错误 JYbL?N
39.fraud舞弊 4)urU7[ &)
40.modified or additional procedures 修改或追加审计程序 $C$V%5aA
41.misappropriation of assets 侵占资产 JO6)-U$7UG
42.transactions without substance 虚假交易 ok\vQs(a
43.unusual pressures 异常压力 z/@slT
44.the suspected noncompliance 涉嫌存在违法行为 Od,qbU4O
45.materialiy 重要性 pYmk1!]/
46.exceed the materiality level 超过重要性水平 :(*V?WI
47.approach the materiality level 接近重要性水平 [~c|mOk
48.an acceptably low level 可接受水平 -**g
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |[aiJR[Q
50.misstatements or omissions 错报或漏报 -Cc^d!::
51.aggregate 总计 h^(*Tv-!
52.subsequent events 期后事项 ud@%5d
53.adjust the financial statements 调整财务报表 Gm^U;u}=f
54.perform additional audit procedures 实施追加的审计程序 EaY?aAuS:
55.audit risk 审计风险 <FkFs{(t
56.detection risk 检查风险 mLLDE;7|}
57.inappropriate audit opinion 不适当的审计意见 V#gK$uv
58.material misstatement 重大的错报 ^KT Y?
59.tolerable misstatement 可容忍错报 !9VY|&fHe
60.the acceptable level of detection risk 可接受的检查风险 9w"4K.
61.assessed level of material misstatement risk 重大错报风险的评估水平 <
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62.simall business 小规模企业 2B&