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注会《审计》英语常用词汇 _pS)bxw
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1.audit 审计 -t`KCf,0
2.attestation 鉴证 vy5{Vm".4
3.credibility 可信赖程度 dXt@x8E
4.audit of financial statements 财务报表审计 \@ZD.d#
5.agreed-upon procedures 执行商定程序 {|zQ
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6.high levels of assurance 高水平保证 m7>)p]]
7.compilation 编制 Gqa
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8.reliability 可靠性 [e. `M{(TB
9.relevance 相关性 **9[e[(X
10.professional skepticism 职业谨慎 O'k<4'TC
11.objectivity 客观性 W-RshZ\
12. professional competence 专业胜任能力 :Z;kMrU
13.Senior/CPA-in-charge 项目经理 S|RUc}(
14.audit engagement letter 业务约定书 i2O$oHd
15.recurring audit 连续审计 i"!j:YEo
16.the client 委托人 m:;`mBOc3
17.change CPA 更换注册会计师 ,8p-EH
18.the existing CPA 现任注册会计师 {
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19.the successor CPA 后任注册会计师 z*^vdi0
20.the preceding CPA前任注册会计师 :Ot5W
21.issue the audit report 出具审计报告 zq^eL=%:
22.expert 专家 |oOA;JC)(
23.the board of directors 董事会 c&L|e$C]
24.knowledge of the entity‘ s business 了解被审计单位情况 %`dVX
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25.assess material misstatement risks评估重大错报风险 NTM.Vj
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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 _B==S4^/yU
27.a general knowledge of —— 初步了解―――的情况 %8%0l*n'
28.a more knowledge of—— 进一步了解的情况 =p!Hl#
29.the prior year‘s working papers 以前年度工作底稿 \xZ6+xZd1
30.minutes of meeting 会议纪要 >Cr'dKZ}
31.business risks 经营风险 Kzfy0LWM
32.appropriateness 适当性 Qo["K}Ty
33.accounting estimate 会计估计 60p*4>^v
34.management representations 管理层声明 98l-
35.going concern assumption 持续经营假设 @2A&eLwLH
36.audit plan 审计计划 ?
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37.significant audit areas 重点审计领域 [*=UH*:'N
38.error 错误 ^MZ9Zu_
39.fraud舞弊 {1wjIo"ptg
40.modified or additional procedures 修改或追加审计程序 9;pD0h|
41.misappropriation of assets 侵占资产 $xj>
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42.transactions without substance 虚假交易 9[\$\l
43.unusual pressures 异常压力 SC0_ h(zb,
44.the suspected noncompliance 涉嫌存在违法行为 ^w}BXVn
45.materialiy 重要性 %LdFS~
46.exceed the materiality level 超过重要性水平 oJ}$ /_
47.approach the materiality level 接近重要性水平 5fhe{d"si
48.an acceptably low level 可接受水平 _
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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 G?yG|5.pU
50.misstatements or omissions 错报或漏报 .sPa${
51.aggregate 总计 -+|{#cz
52.subsequent events 期后事项 ?[Qxq34
53.adjust the financial statements 调整财务报表 nR$Q~`
54.perform additional audit procedures 实施追加的审计程序 [E%Ov0OC
55.audit risk 审计风险 ..ht)Gex
56.detection risk 检查风险 5l(NX
57.inappropriate audit opinion 不适当的审计意见 yYZ0o.<&T*
58.material misstatement 重大的错报 (=i+{
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59.tolerable misstatement 可容忍错报 M$GZK'%
60.the acceptable level of detection risk 可接受的检查风险 OOX}S1lA
61.assessed level of material misstatement risk 重大错报风险的评估水平 iX'#~eK*<
62.simall business 小规模企业 +D+Rf,D
63.accounting system 会计系统 V IU4QEW`x
64.test of control 控制测试 m&r