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注会《审计》英语常用词汇 B Dp")[l
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1.audit 审计 o*Xfgc
2.attestation 鉴证 p|(SR~;6
3.credibility 可信赖程度 \1SC:gN*#
4.audit of financial statements 财务报表审计 VEp cCK
5.agreed-upon procedures 执行商定程序 %E5b}E#
6.high levels of assurance 高水平保证 O}w%$ mq
7.compilation 编制
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8.reliability 可靠性 vz~Oi
9.relevance 相关性 51u\am'T
10.professional skepticism 职业谨慎 3FtL<7B'.
11.objectivity 客观性 Vm[F~2+HX
12. professional competence 专业胜任能力 )tKSooW
13.Senior/CPA-in-charge 项目经理 r6nnRN/S=
14.audit engagement letter 业务约定书 Vef!5]t5
15.recurring audit 连续审计 v$D U
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16.the client 委托人 E#\Oe_eq~N
17.change CPA 更换注册会计师 &=x4M]t9L
18.the existing CPA 现任注册会计师 "%)g^Atp>
19.the successor CPA 后任注册会计师 M\/hK2J# #
20.the preceding CPA前任注册会计师 S43JaSw)
21.issue the audit report 出具审计报告 c6lCF &
22.expert 专家 3@qv[yOE
23.the board of directors 董事会 gXlcB~!
24.knowledge of the entity‘ s business 了解被审计单位情况 %ioVNbrR7
25.assess material misstatement risks评估重大错报风险 4=o vm[
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X i1|%
27.a general knowledge of —— 初步了解―――的情况 yQ$]`hr;
28.a more knowledge of—— 进一步了解的情况 + c+i u6+"
29.the prior year‘s working papers 以前年度工作底稿 ,<* I5:
30.minutes of meeting 会议纪要 |iI
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31.business risks 经营风险 14"57Jt8
32.appropriateness 适当性 i%JJ+9N
33.accounting estimate 会计估计 aG83@ABx
34.management representations 管理层声明 K2yu}F ^}
35.going concern assumption 持续经营假设 vc&v+5Y
36.audit plan 审计计划 /OWwC%tM/
37.significant audit areas 重点审计领域 v7SYWO#
38.error 错误 p0WUF\
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39.fraud舞弊 p<{P#?4 g
40.modified or additional procedures 修改或追加审计程序 #-\5O
41.misappropriation of assets 侵占资产 :-5[0Mx=
42.transactions without substance 虚假交易 tj'~RQvO
43.unusual pressures 异常压力 ,f2oO?L}
44.the suspected noncompliance 涉嫌存在违法行为 Ps>:|j+
45.materialiy 重要性 s~].iQJ{B
46.exceed the materiality level 超过重要性水平 v
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47.approach the materiality level 接近重要性水平 F_(~b
48.an acceptably low level 可接受水平 p<=Lh47 =
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 gu!!}pwV9
50.misstatements or omissions 错报或漏报 IJ&Lk=2E]
51.aggregate 总计 ^8;MY5Wbs
52.subsequent events 期后事项 MzX&|wimb
53.adjust the financial statements 调整财务报表 y $\tqQ
54.perform additional audit procedures 实施追加的审计程序 O7Jux-E1C
55.audit risk 审计风险 9zb1t1[W
56.detection risk 检查风险 :Y\ ~[Y
57.inappropriate audit opinion 不适当的审计意见 l)vC=V6MG
58.material misstatement 重大的错报 |67Jw2
59.tolerable misstatement 可容忍错报 V:GypY)
60.the acceptable level of detection risk 可接受的检查风险 \1jThJn
61.assessed level of material misstatement risk 重大错报风险的评估水平 DPjs?M<
62.simall business 小规模企业 Zs
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63.accounting system 会计系统 3fhY+$tq
64.test of control 控制测试 <@"rI>=
65.walk-through test 穿行测试 \^*:1=|7u]
66.communication 沟通 tg@61V?>
67.flow chart 流程图
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68.reperformance of internal control 重新执行 ;ND$4$
69.audit evidence 审计证据 [M[<'+^*
70.substantive procedures 实质性程序 wKLYyetM!
71.assertions 认定 oj -
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72.esistence 存在 9L:wfg}8s
73.occurrence 发生 m2\\!C]f
74.completeness 完整性 ANFes*8j
75.rights and obligations 权利和义务 wn5OgXxG<
76.valuation and allocation 计价和分摊 BV
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77.cutoff 截止 h(HpeN%`#
78.accuracy 准确性 /"8e,
79.classification 分类 (s,&