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注会《审计》英语常用词汇 Tu==49
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1.audit 审计 se!g4XEWD
2.attestation 鉴证 "X`Qe!zk4
3.credibility 可信赖程度 av$
4.audit of financial statements 财务报表审计 *jGPGnSo
5.agreed-upon procedures 执行商定程序 b"^\)|*4;
6.high levels of assurance 高水平保证 &ryiG
7.compilation 编制 +9TV:T
8.reliability 可靠性 '\@WN]
9.relevance 相关性 hRk,vB]
10.professional skepticism 职业谨慎 k/U>N|5
11.objectivity 客观性 :|=- (z
12. professional competence 专业胜任能力 t~q?lT
13.Senior/CPA-in-charge 项目经理 QJQJR/g
14.audit engagement letter 业务约定书 ci;&CHa
15.recurring audit 连续审计 ,eDu$8J9
16.the client 委托人 aJa.U^1{
17.change CPA 更换注册会计师 D6Dn&/>Zp
18.the existing CPA 现任注册会计师 1PmX."a
19.the successor CPA 后任注册会计师 >n(F4C-pl
20.the preceding CPA前任注册会计师 R<>tDwsZGa
21.issue the audit report 出具审计报告 D]jkR} t
22.expert 专家 wBLsz/
23.the board of directors 董事会 Y!F!@`%G
24.knowledge of the entity‘ s business 了解被审计单位情况 Xt\Dy
25.assess material misstatement risks评估重大错报风险 %Or2iuO%-,
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 `6UtxJSx
28.a more knowledge of—— 进一步了解的情况 ,^HS`!s[ E
29.the prior year‘s working papers 以前年度工作底稿 ghX:"vV{n
30.minutes of meeting 会议纪要 *G\=i
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31.business risks 经营风险 _Cj(fFL
32.appropriateness 适当性 4Q$!c{Y
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33.accounting estimate 会计估计 } +1'{B"I
34.management representations 管理层声明 )}quw"H
35.going concern assumption 持续经营假设 |J\,F.{'
36.audit plan 审计计划 @\!ww/QT
37.significant audit areas 重点审计领域 $Vsy%gA<
38.error 错误 !n:uiwh
39.fraud舞弊 'P,,<nkr|
40.modified or additional procedures 修改或追加审计程序 }{A?PHV5
41.misappropriation of assets 侵占资产 1EQvcw#
42.transactions without substance 虚假交易 L*9H#%3
43.unusual pressures 异常压力 YlrB@mE0n$
44.the suspected noncompliance 涉嫌存在违法行为 xvdY
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45.materialiy 重要性 g[AA,@p+
46.exceed the materiality level 超过重要性水平 ~oo'ky*H!
47.approach the materiality level 接近重要性水平 2Sjt=LOc="
48.an acceptably low level 可接受水平 (m/aV
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 w1cw1xX*
50.misstatements or omissions 错报或漏报 ^g[J*{+!W
51.aggregate 总计 a&N