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注会《审计》英语常用词汇 tlFc+3
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1.audit 审计 4==LtEp
2.attestation 鉴证 >(HUW^T/9z
3.credibility 可信赖程度 6.'+y1yS)
4.audit of financial statements 财务报表审计 )p;gm`42oY
5.agreed-upon procedures 执行商定程序 p{Gg,.f!HM
6.high levels of assurance 高水平保证 /`Lki>"
7.compilation 编制 dfq5P!'
8.reliability 可靠性 jQ31u
9.relevance 相关性 1P\_3.V{
10.professional skepticism 职业谨慎 Zb#
11.objectivity 客观性 M O/-?@w
12. professional competence 专业胜任能力 MY["
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13.Senior/CPA-in-charge 项目经理 2'r8#,)
14.audit engagement letter 业务约定书 wB(
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15.recurring audit 连续审计 uL4@e
16.the client 委托人 rbP3&L
17.change CPA 更换注册会计师 OkO"t
18.the existing CPA 现任注册会计师 )V}u1C-N
19.the successor CPA 后任注册会计师 \ca4X{x
20.the preceding CPA前任注册会计师 ,O(XNA(C
21.issue the audit report 出具审计报告 `czXjZE
22.expert 专家 e"|9%AW@<
23.the board of directors 董事会 8YN+
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24.knowledge of the entity‘ s business 了解被审计单位情况 o#wF/ I
25.assess material misstatement risks评估重大错报风险 ;o3
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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 Phgn|
27.a general knowledge of —— 初步了解―――的情况 {hRAR8
28.a more knowledge of—— 进一步了解的情况 D\V}Eo';6
29.the prior year‘s working papers 以前年度工作底稿 T+4Musu{V
30.minutes of meeting 会议纪要 }RUC#aW1
31.business risks 经营风险 oaBfq8,;
32.appropriateness 适当性 e:V,>RbC0s
33.accounting estimate 会计估计 m9xu$z|e
34.management representations 管理层声明 y9)l,@D
35.going concern assumption 持续经营假设 p-;]O~^
36.audit plan 审计计划 x{ZVq 4
37.significant audit areas 重点审计领域 [bT@Y:X@`
38.error 错误 xSOL4
39.fraud舞弊 I@L-%#@R1
40.modified or additional procedures 修改或追加审计程序 d)o<R;F
41.misappropriation of assets 侵占资产 d=4MqX r
42.transactions without substance 虚假交易 "msg./iC
43.unusual pressures 异常压力 (%fGS.TR
44.the suspected noncompliance 涉嫌存在违法行为 v*BA\
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45.materialiy 重要性 w6"LHy[
46.exceed the materiality level 超过重要性水平 4GHIRH
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47.approach the materiality level 接近重要性水平 n`:l`n>N$
48.an acceptably low level 可接受水平 O:BP35z_F
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 Zz3#Kt5t3
50.misstatements or omissions 错报或漏报 }5] s+m
51.aggregate 总计 *<