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注会《审计》英语常用词汇 F@*l
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1.audit 审计 ^VIUXa
2.attestation 鉴证 qN0#
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3.credibility 可信赖程度 P3yiJ|vP
4.audit of financial statements 财务报表审计 }F`Tp8/&j
5.agreed-upon procedures 执行商定程序 /SKr.S61e
6.high levels of assurance 高水平保证 PHK#b.B>a8
7.compilation 编制 ?xo,)``
8.reliability 可靠性 @r]s9~Lx9
9.relevance 相关性 yki
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10.professional skepticism 职业谨慎 ~fF}
11.objectivity 客观性 z-gwNE{
12. professional competence 专业胜任能力 Y z,!#ob$
13.Senior/CPA-in-charge 项目经理 cMWO_$
14.audit engagement letter 业务约定书 t(Zs
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15.recurring audit 连续审计 }
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16.the client 委托人 xI4I1"
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17.change CPA 更换注册会计师 )c '>E4>
18.the existing CPA 现任注册会计师 0;h1LI)
19.the successor CPA 后任注册会计师 tN{t-xUgk
20.the preceding CPA前任注册会计师 ^0|NmMJ]
21.issue the audit report 出具审计报告 f0`'
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22.expert 专家 u0Erz0*G4
23.the board of directors 董事会 :ky<`Jfr`
24.knowledge of the entity‘ s business 了解被审计单位情况 Crhi+D
25.assess material misstatement risks评估重大错报风险 h3lDDyu
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 9i<-\w^$
27.a general knowledge of —— 初步了解―――的情况 z^/ GTY
28.a more knowledge of—— 进一步了解的情况 {~^)-^Wt:
29.the prior year‘s working papers 以前年度工作底稿 z;C=d(|nN
30.minutes of meeting 会议纪要 ]`sIs= _[
31.business risks 经营风险 6{$dFwl
32.appropriateness 适当性 {g- DM}q
33.accounting estimate 会计估计 1D[P\r-
34.management representations 管理层声明 ij i.3-
35.going concern assumption 持续经营假设 <s>/< kW:
36.audit plan 审计计划 p},Fwbl
37.significant audit areas 重点审计领域 qZJ*J+
38.error 错误 Di'u%r
39.fraud舞弊 ^CPfo/!
40.modified or additional procedures 修改或追加审计程序 Jo3(bl%u
41.misappropriation of assets 侵占资产 V0Z7o\-J
42.transactions without substance 虚假交易 @6co\.bv
43.unusual pressures 异常压力 v7(|K
44.the suspected noncompliance 涉嫌存在违法行为 7F(F.ut
45.materialiy 重要性 ,GJ>vT)
46.exceed the materiality level 超过重要性水平 5;
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47.approach the materiality level 接近重要性水平 0['"m^l0S
48.an acceptably low level 可接受水平 FMdLkyK;
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3Y{)(%I
50.misstatements or omissions 错报或漏报 )SX6)__
51.aggregate 总计 q83~j`ZJ$
52.subsequent events 期后事项 NceB'YG|
53.adjust the financial statements 调整财务报表 X^D9)kel
54.perform additional audit procedures 实施追加的审计程序 Dsj|~J3
55.audit risk 审计风险 [u9JL3
56.detection risk 检查风险 2ly,l[p8
57.inappropriate audit opinion 不适当的审计意见 '95E;RV&
58.material misstatement 重大的错报 Ydh<T F4!
59.tolerable misstatement 可容忍错报 EotwUT|
60.the acceptable level of detection risk 可接受的检查风险 @ 9 {%Kn
61.assessed level of material misstatement risk 重大错报风险的评估水平 {?/8jCVd
62.simall business 小规模企业 ~$4.Mf,u
63.accounting system 会计系统 em1cc,
64.test of control 控制测试 U>_IYT
65.walk-through test 穿行测试 l^!A
66.communication 沟通 i6md fp|k
67.flow chart 流程图 ?JgO-.
68.reperformance of internal control 重新执行 aw/7Z`
69.audit evidence 审计证据 "Ug/
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70.substantive procedures 实质性程序 VS9]po>=
71.assertions 认定 28R>>C=R
72.esistence 存在 rj,K`HD
73.occurrence 发生 43
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74.completeness 完整性 Y#lk!#\Y
75.rights and obligations 权利和义务 adI!W-/R:
76.valuation and allocation 计价和分摊 WY"Y)S
77.cutoff 截止 Fi'M"^:r{
78.accuracy 准确性 x_<bK$OU
79.classification 分类 2]D$|M?$~
80.inspection 检查 `pi-zE)
81.supervision of counting 监盘 aZj J]~bO
82.observation 观察 ;tp]^iB#
83.confirmation 函证 y|6@-:B.
84.computation 计算 [v0ri<