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注会《审计》英语常用词汇 }|>mR];
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1.audit 审计 ka3Jqy4[
2.attestation 鉴证 @+1-_Q`s/R
3.credibility 可信赖程度 !X721lNP
4.audit of financial statements 财务报表审计 t.B%7e
5.agreed-upon procedures 执行商定程序 IKSe X
6.high levels of assurance 高水平保证 ImQ?<g8$
7.compilation 编制 {~7VA
8.reliability 可靠性 ]h8[b9$<")
9.relevance 相关性 $r} )j~c
10.professional skepticism 职业谨慎 xv;'27mUt
11.objectivity 客观性 bQc-ryC+.
12. professional competence 专业胜任能力 Et{4*+A
13.Senior/CPA-in-charge 项目经理 E?san;Ku
14.audit engagement letter 业务约定书 J5PXmL
15.recurring audit 连续审计 g}nlb.b]{m
16.the client 委托人 j]i:~9xKW
17.change CPA 更换注册会计师 8+m;zvDSU
18.the existing CPA 现任注册会计师 <}x_F)E[t
19.the successor CPA 后任注册会计师 tpp. 9
20.the preceding CPA前任注册会计师 Ru8k2d$B
21.issue the audit report 出具审计报告 hhQLld4
22.expert 专家 d>@&[C!28
23.the board of directors 董事会 3}{od$3G
24.knowledge of the entity‘ s business 了解被审计单位情况 Oi#F
25.assess material misstatement risks评估重大错报风险 G/ToiUY
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 ?:F#WDD
27.a general knowledge of —— 初步了解―――的情况 mk#xbvvG
28.a more knowledge of—— 进一步了解的情况 k@r%>Ul@
29.the prior year‘s working papers 以前年度工作底稿 >g8H
30.minutes of meeting 会议纪要 'B&gr}@4O=
31.business risks 经营风险 gB1w,96J
32.appropriateness 适当性 F8{"Rk}
33.accounting estimate 会计估计 b,U"N-6
34.management representations 管理层声明 qzq_3^66
35.going concern assumption 持续经营假设 & yFS
36.audit plan 审计计划 sCG[gshq
37.significant audit areas 重点审计领域 B[k {u#Kp
38.error 错误 b
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39.fraud舞弊 QTX5F5w
40.modified or additional procedures 修改或追加审计程序 >R"]{y
41.misappropriation of assets 侵占资产 Xk=bb267
42.transactions without substance 虚假交易 (}1 gO
43.unusual pressures 异常压力 9AQMB1D*v4
44.the suspected noncompliance 涉嫌存在违法行为 8nn%wps
45.materialiy 重要性 KDD_WXGt~
46.exceed the materiality level 超过重要性水平 !.>TF+]
47.approach the materiality level 接近重要性水平 0c*y~hUVZ
48.an acceptably low level 可接受水平 c\.Hs9T >
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 ?CSc5b`eo
50.misstatements or omissions 错报或漏报 (dZu&
51.aggregate 总计 p^1s9CM%
52.subsequent events 期后事项 C"
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53.adjust the financial statements 调整财务报表 3Z.<=D
54.perform additional audit procedures 实施追加的审计程序 6;rJIk@Fx=
55.audit risk 审计风险
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56.detection risk 检查风险 B?d^JWTZ
57.inappropriate audit opinion 不适当的审计意见 w6ZyMR,T
58.material misstatement 重大的错报 -90qG"@
59.tolerable misstatement 可容忍错报 -yKx"Q9F
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 LRNgpjE}
62.simall business 小规模企业 n^Co
63.accounting system 会计系统 :H/CiN
64.test of control 控制测试 .{,PC
65.walk-through test 穿行测试 s~OGlPK
66.communication 沟通 ux-puG
67.flow chart 流程图 d
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68.reperformance of internal control 重新执行 &3a1(>(7F
69.audit evidence 审计证据 ,S.<qmf
70.substantive procedures 实质性程序 AC*>
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71.assertions 认定 a "*DJ&