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注会《审计》英语常用词汇 kw)@[1U
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1.audit 审计 xHEkmL`)4
2.attestation 鉴证 $[9,
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3.credibility 可信赖程度 kcT?<r
4.audit of financial statements 财务报表审计 ^ei[#I
5.agreed-upon procedures 执行商定程序 L-ans2?
6.high levels of assurance 高水平保证 b(&~f@%|
7.compilation 编制 _\yrR.HIa
8.reliability 可靠性 bDd$79@m
9.relevance 相关性 VesW7m*z
10.professional skepticism 职业谨慎 2y;
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11.objectivity 客观性 pl62mp!
12. professional competence 专业胜任能力 pc
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13.Senior/CPA-in-charge 项目经理 DDxNqVVt4
14.audit engagement letter 业务约定书 N,v4SIC@
15.recurring audit 连续审计 aIaydu+ \
16.the client 委托人 'TclH80
17.change CPA 更换注册会计师 +o&E)S}wP
18.the existing CPA 现任注册会计师 -f?Rr:#
19.the successor CPA 后任注册会计师 9HMW!DSK`
20.the preceding CPA前任注册会计师 _i [.5
21.issue the audit report 出具审计报告 tV2SX7N
22.expert 专家 etF?,^)h=g
23.the board of directors 董事会 YbZ<=ZzO4
24.knowledge of the entity‘ s business 了解被审计单位情况 ( 8+ _~_
25.assess material misstatement risks评估重大错报风险 wqDRFZ1*P
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 rhFa rm4a
27.a general knowledge of —— 初步了解―――的情况 Yh/-6wg
28.a more knowledge of—— 进一步了解的情况 x)<5f|j
29.the prior year‘s working papers 以前年度工作底稿 !fdni}f)
30.minutes of meeting 会议纪要 -,jJ{Y~
31.business risks 经营风险 y@g{:/cmO
32.appropriateness 适当性 FxOhF03\=[
33.accounting estimate 会计估计 I0ycLx
34.management representations 管理层声明 <LM<,
35.going concern assumption 持续经营假设 $eQ_!7Gom$
36.audit plan 审计计划 9/C0DDb
37.significant audit areas 重点审计领域 M52kau
38.error 错误 ^EU&6M2
39.fraud舞弊 6suB!XF;
40.modified or additional procedures 修改或追加审计程序 Y+N^_2@+C
41.misappropriation of assets 侵占资产 #|*;~:fz
42.transactions without substance 虚假交易 'N,3]So
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43.unusual pressures 异常压力 E&0A W{
44.the suspected noncompliance 涉嫌存在违法行为 N^|r.J
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 .UbmU^y|
47.approach the materiality level 接近重要性水平 Ne/jvWWN
48.an acceptably low level 可接受水平 s%]-Sw9
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 #I9|>XE1
50.misstatements or omissions 错报或漏报 GV)#>PL
51.aggregate 总计 [:$j<}UmB
52.subsequent events 期后事项 IBl}.o&]B#
53.adjust the financial statements 调整财务报表 ia|^>V>-
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 1DcYc-k#
56.detection risk 检查风险 FM9b0qE
57.inappropriate audit opinion 不适当的审计意见 k1>%wR
58.material misstatement 重大的错报 j-$aa;
59.tolerable misstatement 可容忍错报 {neE(0
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60.the acceptable level of detection risk 可接受的检查风险 pfg"6P
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,G1|]
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62.simall business 小规模企业 ^
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63.accounting system 会计系统 18w[T=7)
64.test of control 控制测试 Tp~yn
65.walk-through test 穿行测试 (]j*)~=V
66.communication 沟通 hXS'*vO"
67.flow chart 流程图 S}e*~^1J
68.reperformance of internal control 重新执行 S|;a=K&hS
69.audit evidence 审计证据 dv4)fG]W;_
70.substantive procedures 实质性程序 xTD6?X'4
71.assertions 认定 c}vy9m$B_
72.esistence 存在 5WP[-J)
73.occurrence 发生 [.<