*qOCo_=P8
Z
' 96d
注会《审计》英语常用词汇 I
>zn$d*0
J(*"S!q)6
[vT,zM
1.audit 审计 _!Q\Xn
2.attestation 鉴证 f}uCiV!?v
3.credibility 可信赖程度 C#cEMKa
4.audit of financial statements 财务报表审计 M|u5Vs1
5.agreed-upon procedures 执行商定程序 U7'oI;C$e
6.high levels of assurance 高水平保证 P"VLGa
7.compilation 编制 a"N_zGf2$
8.reliability 可靠性
T8
oASg!
9.relevance 相关性 hkc_>F]Hx
10.professional skepticism 职业谨慎 5~5ypQj
11.objectivity 客观性 'hWRwP|
12. professional competence 专业胜任能力 jC7XdYp
13.Senior/CPA-in-charge 项目经理 ^(B*AE.
14.audit engagement letter 业务约定书 0`=?ig
_
15.recurring audit 连续审计 8# AX
K{
16.the client 委托人 L zy|<:K+$
17.change CPA 更换注册会计师 L4-Pq\
2
18.the existing CPA 现任注册会计师 v2g+oKO]
19.the successor CPA 后任注册会计师 h2snGN/{Hb
20.the preceding CPA前任注册会计师 _P+|tW1
21.issue the audit report 出具审计报告 &"0[7zgYQz
22.expert 专家 j3F=P
23.the board of directors 董事会 !(o2K!v0
24.knowledge of the entity‘ s business 了解被审计单位情况 $SgD|
9
25.assess material misstatement risks评估重大错报风险 s2kynQ#a
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Re>e|$.T
27.a general knowledge of —— 初步了解―――的情况 $cCB%}
28.a more knowledge of—— 进一步了解的情况 yh!vl&8M
29.the prior year‘s working papers 以前年度工作底稿 zW.sXV,
30.minutes of meeting 会议纪要 ShxX[k
31.business risks 经营风险 +r"$?bw'
32.appropriateness 适当性 wkw/AZ{27
33.accounting estimate 会计估计 - d6>
34.management representations 管理层声明 \aozecpC`
35.going concern assumption 持续经营假设 XCoOs<O:@
36.audit plan 审计计划 4[wP$
37.significant audit areas 重点审计领域 %m`QnRX?D
38.error 错误 nrS_t
y
39.fraud舞弊 a#=-Aj-
40.modified or additional procedures 修改或追加审计程序 6Rj
X
41.misappropriation of assets 侵占资产 b.+
\qaR
42.transactions without substance 虚假交易 eU0-_3gN_
43.unusual pressures 异常压力 zq&lxySa
44.the suspected noncompliance 涉嫌存在违法行为 Ckp=d
45.materialiy 重要性 p
IToy;]
46.exceed the materiality level 超过重要性水平 bHM
.&4G
47.approach the materiality level 接近重要性水平 %{"STbO #>
48.an acceptably low level 可接受水平 6h%(0=^
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 Yn/-m
Z
50.misstatements or omissions 错报或漏报 g<Xwk2_=g
51.aggregate 总计 g(^l>niF:
52.subsequent events 期后事项 c#Bde-dh
53.adjust the financial statements 调整财务报表 v;7u"9t
54.perform additional audit procedures 实施追加的审计程序 \;<Y/sg
55.audit risk 审计风险 b :00w["
56.detection risk 检查风险 Pe.D[]S
57.inappropriate audit opinion 不适当的审计意见 25r=Xv
58.material misstatement 重大的错报 Heu@{t.[!D
59.tolerable misstatement 可容忍错报 4j5 "{
60.the acceptable level of detection risk 可接受的检查风险 w.\:I[
61.assessed level of material misstatement risk 重大错报风险的评估水平
)g9qkQ 8q
62.simall business 小规模企业 ^8)d8?}
63.accounting system 会计系统 _JS'~JO3{
64.test of control 控制测试 =v-D}eJQ=
65.walk-through test 穿行测试 Uan;}X7@
66.communication 沟通 ececN{U/
67.flow chart 流程图 9 )qx0
68.reperformance of internal control 重新执行 vbp)/I-h
69.audit evidence 审计证据 @B6[RZ R
70.substantive procedures 实质性程序 ;uy/Vc5,Y
71.assertions 认定 /VQ<}S[k}-
72.esistence 存在 RD^o&