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注会《审计》英语常用词汇 ^C7C$TZS
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1.audit 审计 gu<V(M\
2.attestation 鉴证 Xa,\EEmQ
3.credibility 可信赖程度 bi$VAYn.^
4.audit of financial statements 财务报表审计 CT p!di|
5.agreed-upon procedures 执行商定程序 =cn~BnowY
6.high levels of assurance 高水平保证 b#a@rh
7.compilation 编制 H^
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8.reliability 可靠性 ){ gAj
9.relevance 相关性 smup,RNZRX
10.professional skepticism 职业谨慎 O%g\B8;
11.objectivity 客观性 k>5 O`Y:
12. professional competence 专业胜任能力 /_*>d)
13.Senior/CPA-in-charge 项目经理 [PWL<t::c
14.audit engagement letter 业务约定书 8TPN#"
15.recurring audit 连续审计 L/i(KF{
16.the client 委托人 eFFc 9'o
17.change CPA 更换注册会计师 -DCa
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 +EkW>$
20.the preceding CPA前任注册会计师 !` 26\@1
21.issue the audit report 出具审计报告 Qn|+eLY
22.expert 专家 <2<87PU
23.the board of directors 董事会 x=*L-
24.knowledge of the entity‘ s business 了解被审计单位情况 )yj:PY]
25.assess material misstatement risks评估重大错报风险 $iPP|Rw
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 &{z<kmc$6
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 ,S!w'0k|n
29.the prior year‘s working papers 以前年度工作底稿 NY!jwb@%
30.minutes of meeting 会议纪要 CT*,<l-D
31.business risks 经营风险 hs(W;tR@W
32.appropriateness 适当性 Hg+
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33.accounting estimate 会计估计 .'d2J> ~N
34.management representations 管理层声明 Yb:pAzw6
35.going concern assumption 持续经营假设 ~xDw*AC-
36.audit plan 审计计划 |[1D$Qv
37.significant audit areas 重点审计领域 yZ3nRiuRT
38.error 错误 o@k84+tn(
39.fraud舞弊 SlaDt
40.modified or additional procedures 修改或追加审计程序 f*fE};
41.misappropriation of assets 侵占资产 dR
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42.transactions without substance 虚假交易 j *3}1L4P
43.unusual pressures 异常压力 op @iGC+
44.the suspected noncompliance 涉嫌存在违法行为 'jjb[{g^}}
45.materialiy 重要性 DWm SC}{.
46.exceed the materiality level 超过重要性水平 aE/D*.0NI
47.approach the materiality level 接近重要性水平 \ZH&LPAY
48.an acceptably low level 可接受水平 '~Q2!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 o#D.9K(
50.misstatements or omissions 错报或漏报 X?o(
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51.aggregate 总计 !'0S0a8
52.subsequent events 期后事项 VQxpN 1
53.adjust the financial statements 调整财务报表 T):SGW
54.perform additional audit procedures 实施追加的审计程序 P8I*dvu _
55.audit risk 审计风险 >/^#Drwb!i
56.detection risk 检查风险 -F1-
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57.inappropriate audit opinion 不适当的审计意见 &.N$
58.material misstatement 重大的错报 9[Qd)%
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59.tolerable misstatement 可容忍错报 H{(]9{
60.the acceptable level of detection risk 可接受的检查风险 2R.2D'4)`
61.assessed level of material misstatement risk 重大错报风险的评估水平 `xz&Scil
62.simall business 小规模企业 CxF-Z7 '
63.accounting system 会计系统 uaw <
64.test of control 控制测试 W?Xiz TW
65.walk-through test 穿行测试 8;" *6vHZ
66.communication 沟通 ;3m!:
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67.flow chart 流程图 ]Pc^#=(R0
68.reperformance of internal control 重新执行 uk7'K 0j
69.audit evidence 审计证据 )=^w3y
70.substantive procedures 实质性程序 n$["z
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71.assertions 认定 <@uOCRbV
72.esistence 存在 DQXS$uBT
73.occurrence 发生 ;*cLG#&'M
74.completeness 完整性 i7Z=|&
75.rights and obligations 权利和义务 ~<9{#uM
76.valuation and allocation 计价和分摊
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77.cutoff 截止 ZafboqsDL
78.accuracy 准确性 L,]=vba'$
79.classification 分类 .EP6oKA
80.inspection 检查 Vpp&