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注会《审计》英语常用词汇 %Br1b6 V
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1.audit 审计 (58r9WhS
2.attestation 鉴证 3fYfj
3.credibility 可信赖程度 }h3[QUVf%
4.audit of financial statements 财务报表审计 or7l}X
5.agreed-upon procedures 执行商定程序 ?01ru5ys/o
6.high levels of assurance 高水平保证 .~^A!t
7.compilation 编制 1NrNTBI@
8.reliability 可靠性 u2I@ fH/
9.relevance 相关性 ?fc<3q"
10.professional skepticism 职业谨慎 =*6H!bzX
11.objectivity 客观性 `Uvc^
12. professional competence 专业胜任能力 3lS1WA
13.Senior/CPA-in-charge 项目经理 %_>8.7
14.audit engagement letter 业务约定书 <p`
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15.recurring audit 连续审计 Z`%^?My
16.the client 委托人 9"M-nH*<
17.change CPA 更换注册会计师 Ca/N'|}^
18.the existing CPA 现任注册会计师 y^
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19.the successor CPA 后任注册会计师 Dj0D.}`~
20.the preceding CPA前任注册会计师 e%7#e%1s
21.issue the audit report 出具审计报告
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22.expert 专家 9El{>&Fs4
23.the board of directors 董事会 ~eiD(04^r*
24.knowledge of the entity‘ s business 了解被审计单位情况 7o7FW=^
25.assess material misstatement risks评估重大错报风险 E 429<LQI/
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 N~?#Qh|ZnU
27.a general knowledge of —— 初步了解―――的情况 YWk+}y}^d
28.a more knowledge of—— 进一步了解的情况 j:^gmZ
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29.the prior year‘s working papers 以前年度工作底稿 5OAb6k'
30.minutes of meeting 会议纪要 lgbq^d
31.business risks 经营风险 yi -0CHo
32.appropriateness 适当性 f&Juq8s_0
33.accounting estimate 会计估计 UMPW<>z
34.management representations 管理层声明 tq*6]q8c>
35.going concern assumption 持续经营假设 wRX#^;O9?>
36.audit plan 审计计划 yRp&pUtb
37.significant audit areas 重点审计领域 \r3SvBwhFv
38.error 错误 _ZK*p+u%
39.fraud舞弊 =C7<I
40.modified or additional procedures 修改或追加审计程序 $KoGh_h
41.misappropriation of assets 侵占资产 (7??5gjh
42.transactions without substance 虚假交易 8>I4e5Ym
43.unusual pressures 异常压力 gmiL
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44.the suspected noncompliance 涉嫌存在违法行为 %."w]fy>P
45.materialiy 重要性 %T}*DC$&S
46.exceed the materiality level 超过重要性水平 Juk'eH2^s
47.approach the materiality level 接近重要性水平 fzN?
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48.an acceptably low level 可接受水平 !_iv~Q zv
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 Jgq#m~M6
50.misstatements or omissions 错报或漏报 JEeXoGKd
51.aggregate 总计
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52.subsequent events 期后事项 M~.1:%khM
53.adjust the financial statements 调整财务报表 J)H*tzg
54.perform additional audit procedures 实施追加的审计程序 q5)
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55.audit risk 审计风险 +h1X-K:I
56.detection risk 检查风险 {!1RlW
57.inappropriate audit opinion 不适当的审计意见 dvAz}3p0]
58.material misstatement 重大的错报 {]4Zpev
59.tolerable misstatement 可容忍错报 ;2aPhA
60.the acceptable level of detection risk 可接受的检查风险 6R#igLm
61.assessed level of material misstatement risk 重大错报风险的评估水平 F&7^M0x\ O
62.simall business 小规模企业 @"aqnj>+
63.accounting system 会计系统 E>u U6#v
64.test of control 控制测试 /.t1Ow
65.walk-through test 穿行测试 }Am5b@g"$Y
66.communication 沟通 =8Z-ORW51
67.flow chart 流程图 T#&