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注会《审计》英语常用词汇 Y"U -Rc
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1.audit 审计 ,Uh7Q-vd
2.attestation 鉴证 fy`e)?46
3.credibility 可信赖程度 YLfZ;W|6u
4.audit of financial statements 财务报表审计 k^IC"pUc
5.agreed-upon procedures 执行商定程序 5$|wW}SA
6.high levels of assurance 高水平保证 Yy"05V.
7.compilation 编制 <Eo;CaaF/
8.reliability 可靠性 N?'V,p
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9.relevance 相关性 p7A&r:qq#
10.professional skepticism 职业谨慎 ttwfWfX
11.objectivity 客观性 9OC!\'
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12. professional competence 专业胜任能力 mt+IB4`
13.Senior/CPA-in-charge 项目经理 ci@U
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14.audit engagement letter 业务约定书 @qfVt
15.recurring audit 连续审计 J=
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16.the client 委托人 i7fQj,
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17.change CPA 更换注册会计师 U[a;eOLx
18.the existing CPA 现任注册会计师 ]tVU$9D
19.the successor CPA 后任注册会计师 ~8-Z=-
20.the preceding CPA前任注册会计师 T{iv4`'
21.issue the audit report 出具审计报告 tfr*/+F
22.expert 专家 }D7q)_g=
23.the board of directors 董事会 kphv)a4z=
24.knowledge of the entity‘ s business 了解被审计单位情况 >HUU`= SC
25.assess material misstatement risks评估重大错报风险 GB(o)I#h
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 ^+JpI*,
27.a general knowledge of —— 初步了解―――的情况 R18jju>Zr
28.a more knowledge of—— 进一步了解的情况 :/BU-SFK^
29.the prior year‘s working papers 以前年度工作底稿 8gv\`
30.minutes of meeting 会议纪要 (o1
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31.business risks 经营风险 D-/K'|b
32.appropriateness 适当性 4*4s{twG
33.accounting estimate 会计估计 <
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 '*5I5'[ X,
36.audit plan 审计计划 1@)8E`u
37.significant audit areas 重点审计领域 $#g1Mx{
38.error 错误 -;
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39.fraud舞弊 SSKn7`
40.modified or additional procedures 修改或追加审计程序 #ra~Yb-F
41.misappropriation of assets 侵占资产 /HsJyp+t
42.transactions without substance 虚假交易 ISI\<
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43.unusual pressures 异常压力 P"J(O<(1-:
44.the suspected noncompliance 涉嫌存在违法行为 +zQ
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45.materialiy 重要性 &+\J "V8
46.exceed the materiality level 超过重要性水平 $!L'ZO1_r
47.approach the materiality level 接近重要性水平 |hjm^{!TpW
48.an acceptably low level 可接受水平 6s{~9
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 gRS}Y8
50.misstatements or omissions 错报或漏报 TKpka]nJ
51.aggregate 总计 }&)X4=
52.subsequent events 期后事项 ')w:`8Tl
53.adjust the financial statements 调整财务报表 >;eWgQ6V
54.perform additional audit procedures 实施追加的审计程序 ugEh}3
55.audit risk 审计风险 NKD<VMcqw
56.detection risk 检查风险 %nQii?1`i
57.inappropriate audit opinion 不适当的审计意见 }1P>^I"[Y
58.material misstatement 重大的错报 +_tK \MN
59.tolerable misstatement 可容忍错报 05mjV6j7m
60.the acceptable level of detection risk 可接受的检查风险 gnW`|-:\
61.assessed level of material misstatement risk 重大错报风险的评估水平 b-8{bP]n
62.simall business 小规模企业 Q#
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63.accounting system 会计系统 3%Z:B8:<