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注会《审计》英语常用词汇 mCVFS=8V
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1.audit 审计 )jP
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2.attestation 鉴证 Vt#.eL)Ee
3.credibility 可信赖程度 Tyx_/pJT
4.audit of financial statements 财务报表审计 LZY"3Jn[nQ
5.agreed-upon procedures 执行商定程序 /a4{?? #e
6.high levels of assurance 高水平保证 )+DmOsH
7.compilation 编制 k5pN
8.reliability 可靠性 YIYmiv5
9.relevance 相关性 @\#td5'
10.professional skepticism 职业谨慎 %Q|Atgp
11.objectivity 客观性 4H&+dRI"
12. professional competence 专业胜任能力 4|?;TE5
13.Senior/CPA-in-charge 项目经理 [{,1=AB
14.audit engagement letter 业务约定书 ~Mxvq9vaD
15.recurring audit 连续审计 wbl&
16.the client 委托人 @K-">f
17.change CPA 更换注册会计师 q(84+{>B
18.the existing CPA 现任注册会计师 uVrd i?3
19.the successor CPA 后任注册会计师 Lp9E:D->
20.the preceding CPA前任注册会计师 wf<M)Rs|
21.issue the audit report 出具审计报告
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22.expert 专家 P&LsVR{#
23.the board of directors 董事会 3.y vvPFEM
24.knowledge of the entity‘ s business 了解被审计单位情况 Gk6iIK
25.assess material misstatement risks评估重大错报风险 D*d]aC
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 +6+i!Sip
27.a general knowledge of —— 初步了解―――的情况 oUlVI*~ND
28.a more knowledge of—— 进一步了解的情况 5r^
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29.the prior year‘s working papers 以前年度工作底稿 I; rGD^
30.minutes of meeting 会议纪要 .Z *'d
31.business risks 经营风险 )Pv%#P-<
32.appropriateness 适当性 IH+|}z4N?>
33.accounting estimate 会计估计 ,z=LY5_z)
34.management representations 管理层声明 _H@DLhH|=
35.going concern assumption 持续经营假设 l*G[!u
36.audit plan 审计计划 'm$L Ij?@
37.significant audit areas 重点审计领域 CpTjJXb
38.error 错误 Xsa].
39.fraud舞弊 )8ZH-|N`!E
40.modified or additional procedures 修改或追加审计程序 nX8v+:&}
41.misappropriation of assets 侵占资产 sRb9`u=)
42.transactions without substance 虚假交易 o ^uA">GH
43.unusual pressures 异常压力 La[V$+Y
44.the suspected noncompliance 涉嫌存在违法行为 pMM8-R'W-
45.materialiy 重要性 KMax$
46.exceed the materiality level 超过重要性水平 7b+6%fV
47.approach the materiality level 接近重要性水平 O;3>sLgc
48.an acceptably low level 可接受水平 G' 1'/
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 "" EQE>d
50.misstatements or omissions 错报或漏报 -XG@'P_
51.aggregate 总计
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52.subsequent events 期后事项 VUuE T
53.adjust the financial statements 调整财务报表 ]6j{@z?{
54.perform additional audit procedures 实施追加的审计程序 o)/ 0a
55.audit risk 审计风险 j1<Yg,_.p
56.detection risk 检查风险 )boE/4
57.inappropriate audit opinion 不适当的审计意见 CWKm(@"5
58.material misstatement 重大的错报 {_*yGK48n
59.tolerable misstatement 可容忍错报 {{!-Gr
60.the acceptable level of detection risk 可接受的检查风险 r9XZ(0/p
61.assessed level of material misstatement risk 重大错报风险的评估水平 h{qgEIk&
62.simall business 小规模企业 r.U`Kh]K
63.accounting system 会计系统 #O&8A
64.test of control 控制测试 t_1LL >R
65.walk-through test 穿行测试 `WS&rmq&'
66.communication 沟通 E{vbO/|kf
67.flow chart 流程图 8{ I|$*nB
68.reperformance of internal control 重新执行 C,eu9wOT
69.audit evidence 审计证据 dc'Y`e
70.substantive procedures 实质性程序 @ Nm@]q
71.assertions 认定 x?<FJ"8"k
72.esistence 存在 8 zb/xP>
73.occurrence 发生 %z$#6?OK^
74.completeness 完整性 Dha1/g1q
75.rights and obligations 权利和义务 NxILRKwO
76.valuation and allocation 计价和分摊 "r2 r
77.cutoff 截止 fV~[;e;U.
78.accuracy 准确性 h2QmQ>y"
79.classification 分类 fN2lLn9/u
80.inspection 检查 5:?!=<=
81.supervision of counting 监盘 2~2 O V
82.observation 观察 ,#K'PB4 E
83.confirmation 函证 :23P!^Y
84.computation 计算 B-mowmJ3dg
85.analytical procedures 分析程序 \{YU wKK/A
86.vouch 核对 Uw:"n]G]D?
87.trace 追查 7|H$ /]
88.audit sampling 审计抽样 {4PwLCy
89.error 误差 MqMQtU9w
90.expected error 预期误差 'c~4+o4co
91.population 总体 %
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92.sampling risk 抽样风险 1.>m@Slr>
93.non- sampling risk 非抽样风险 &M[?h}B6
94.sampling unit 抽样单位 C_Wc5{
95.statistical sampling 统计抽样 wgA_38To
96.tolerable error 可容忍误差 !`r$"}g
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 phz&zlD
99.the risk of incorrect rejection 误拒风险 Ts
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