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注会《审计》英语常用词汇 nkJ*$cT1o
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1.audit 审计 Z|8f7@k{|+
2.attestation 鉴证 2d.I3z:[
3.credibility 可信赖程度 ,z%F="@b9
4.audit of financial statements 财务报表审计 mqsf#'ri
5.agreed-upon procedures 执行商定程序 *tRJ=
6.high levels of assurance 高水平保证 CdZ;ZR
7.compilation 编制 WK;p[u?~xi
8.reliability 可靠性 NLz$jk%=g
9.relevance 相关性 Pv1psK
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10.professional skepticism 职业谨慎 #Q'i/|g
11.objectivity 客观性 `
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12. professional competence 专业胜任能力 }a<MVG:>SF
13.Senior/CPA-in-charge 项目经理 pQVi&( M
14.audit engagement letter 业务约定书 n1sH`C[c
15.recurring audit 连续审计 _
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16.the client 委托人 ;"Ot\:0
17.change CPA 更换注册会计师 ,R^Pk6m>
18.the existing CPA 现任注册会计师 2tWUBt\,g
19.the successor CPA 后任注册会计师 "X]ufZ7
20.the preceding CPA前任注册会计师 ;quGy3
21.issue the audit report 出具审计报告 x,7axx6
22.expert 专家 /$9/,5|EA
23.the board of directors 董事会 ]/$tt@h
24.knowledge of the entity‘ s business 了解被审计单位情况 A<TJ3Jp]
25.assess material misstatement risks评估重大错报风险 >_F&oA#
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 /`s^.Xh
27.a general knowledge of —— 初步了解―――的情况 CJu;X[
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28.a more knowledge of—— 进一步了解的情况 v>nJy~O]
29.the prior year‘s working papers 以前年度工作底稿 ?` `+OH
30.minutes of meeting 会议纪要 xxV{1, H2
31.business risks 经营风险 T.1z<l""
32.appropriateness 适当性 M1ayAXO
33.accounting estimate 会计估计 oOUVU}H
34.management representations 管理层声明 [9LYR3 p
35.going concern assumption 持续经营假设 #%{\59/w
36.audit plan 审计计划 r?[mn^Bo 5
37.significant audit areas 重点审计领域 Yd<~]aXM
38.error 错误 S3J6P2P
39.fraud舞弊 A?7%q^;
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40.modified or additional procedures 修改或追加审计程序 K^w9@&