&`t-[5O\
tz._*
n83
注会《审计》英语常用词汇 67Ge}6*2pd
Zb8i[1 P
r=8]Ub[
1.audit 审计 d$b{KyUA
2.attestation 鉴证 $ 'HiNP
{c
3.credibility 可信赖程度 \fh.D/@
4.audit of financial statements 财务报表审计 a]$KI$)e
5.agreed-upon procedures 执行商定程序
NAHQ:$
6.high levels of assurance 高水平保证 69\0$O
7.compilation 编制 Vs\)w>JF
8.reliability 可靠性
-mcLT@
9.relevance 相关性 UV@<55)K
10.professional skepticism 职业谨慎 B% BO
11.objectivity 客观性 O:pQf/Xn
12. professional competence 专业胜任能力 Je+L8TB
13.Senior/CPA-in-charge 项目经理 bbS'ZkB\
14.audit engagement letter 业务约定书 }+ I
8l'
15.recurring audit 连续审计 H;Z{R@kf
16.the client 委托人 {I`B?6K5
17.change CPA 更换注册会计师 [,xFk* #
18.the existing CPA 现任注册会计师 KiH#*u S
19.the successor CPA 后任注册会计师 j&[63XSe
20.the preceding CPA前任注册会计师 I3s'44
21.issue the audit report 出具审计报告 >PL/>
22.expert 专家 (47jop0RDQ
23.the board of directors 董事会 A]Q4fD1q
24.knowledge of the entity‘ s business 了解被审计单位情况 z[] AH#h
25.assess material misstatement risks评估重大错报风险 dax|4R
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 -&@[]/
27.a general knowledge of —— 初步了解―――的情况
@DY0Lz;
28.a more knowledge of—— 进一步了解的情况 Br1JZHgA
29.the prior year‘s working papers 以前年度工作底稿 s^js}9]p
30.minutes of meeting 会议纪要 ?A
YI
31.business risks 经营风险 t[)z/[m
32.appropriateness 适当性 <f8@Qij
33.accounting estimate 会计估计 A7~)h}~
34.management representations 管理层声明 kZSe#'R's
35.going concern assumption 持续经营假设 z}OY'}sk8
36.audit plan 审计计划 ]-L/Of6F)|
37.significant audit areas 重点审计领域
YVD%GJ
38.error 错误 "x3_cA~
39.fraud舞弊 efZdtrKgy
40.modified or additional procedures 修改或追加审计程序 SS(jjpe&,
41.misappropriation of assets 侵占资产 :8yrt
bf$
42.transactions without substance 虚假交易 tAbIT;>
43.unusual pressures 异常压力 69O?sIk
44.the suspected noncompliance 涉嫌存在违法行为 rQN+x|dKMb
45.materialiy 重要性 -
V_e=Y<J/
46.exceed the materiality level 超过重要性水平 nPvR
47.approach the materiality level 接近重要性水平 ax7ub
48.an acceptably low level 可接受水平 9tk}_+
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 Y2<Z"D`
50.misstatements or omissions 错报或漏报 qd!$ nr
51.aggregate 总计 6Q>:g"_
52.subsequent events 期后事项
2Xe2%{
53.adjust the financial statements 调整财务报表 B RD>q4w
54.perform additional audit procedures 实施追加的审计程序 &{ntx~Eq
55.audit risk 审计风险 :,]%W $f=
56.detection risk 检查风险 P8z++h
57.inappropriate audit opinion 不适当的审计意见
\muyL?
58.material misstatement 重大的错报 TS-m^Y'R
59.tolerable misstatement 可容忍错报 &'T7 ~M:
60.the acceptable level of detection risk 可接受的检查风险 g7_
a8_
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^
Q2K0'm5
62.simall business 小规模企业 V@e0VV3yx%
63.accounting system 会计系统
E2!;W8
M
64.test of control 控制测试 w4RP*Da?:
65.walk-through test 穿行测试 4'G<qJoc
66.communication 沟通 2R:['QT
67.flow chart 流程图 `'+[Y;s_
68.reperformance of internal control 重新执行 |hOqz2|
69.audit evidence 审计证据 e
Eezd[p
70.substantive procedures 实质性程序 vJ
mE}
71.assertions 认定 +% '0;
72.esistence 存在 9~Q.[ A
73.occurrence 发生 PyzWpf
74.completeness 完整性 wyvs#
T
75.rights and obligations 权利和义务 JcvK]x
76.valuation and allocation 计价和分摊 aMh2[I
77.cutoff 截止 &eK8v]|"W
78.accuracy 准确性 R"=G?d)
79.classification 分类 dwB-WF%k
80.inspection 检查 PNg, bcl
81.supervision of counting 监盘 fvN2]@:
82.observation 观察 Ms^,]Q1{
83.confirmation 函证 Q9FY.KUM
84.computation 计算 Z7
8&Ib