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注会《审计》英语常用词汇 =PXQX(_
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1.audit 审计 %lZ++?&^
2.attestation 鉴证 7
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3.credibility 可信赖程度 #yZZ$XO k
4.audit of financial statements 财务报表审计 K
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5.agreed-upon procedures 执行商定程序 2 g"_*[
6.high levels of assurance 高水平保证 Z&W|O>QTl
7.compilation 编制 =G9%Hz5~:
8.reliability 可靠性 hQ&S*f&='
9.relevance 相关性 7sECbbJT
10.professional skepticism 职业谨慎 fII;t-(x
11.objectivity 客观性 d=%:rLm$
12. professional competence 专业胜任能力 @xR7>-$0p
13.Senior/CPA-in-charge 项目经理 =T5vu~[J/e
14.audit engagement letter 业务约定书 )&di
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15.recurring audit 连续审计 y'?|#%D
16.the client 委托人 SdhdXVZ
17.change CPA 更换注册会计师 ,]@
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18.the existing CPA 现任注册会计师 Eq-fR~<9
19.the successor CPA 后任注册会计师 $Z)Dvy|
20.the preceding CPA前任注册会计师 (j8tdEt
21.issue the audit report 出具审计报告 _+0l+a*D
22.expert 专家 GF5WR e(E
23.the board of directors 董事会 Z qX U
24.knowledge of the entity‘ s business 了解被审计单位情况 [^r0red
25.assess material misstatement risks评估重大错报风险 =jdO2MgSg*
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f!;i$Oif
27.a general knowledge of —— 初步了解―――的情况 }$u]aX<
28.a more knowledge of—— 进一步了解的情况 lTe}[@(
29.the prior year‘s working papers 以前年度工作底稿 oXwoi!
30.minutes of meeting 会议纪要 v0!>":
31.business risks 经营风险 evf){XhT;n
32.appropriateness 适当性 V-a/%_D
33.accounting estimate 会计估计 \dj&4u3
34.management representations 管理层声明 ! *\)7D
35.going concern assumption 持续经营假设 MfU
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36.audit plan 审计计划 'U]= T<
37.significant audit areas 重点审计领域 -e#YWMo(
38.error 错误 .58>KBj(
39.fraud舞弊 !cnun Lc`
40.modified or additional procedures 修改或追加审计程序 I@P[}XS
41.misappropriation of assets 侵占资产 4s/4z@3a
42.transactions without substance 虚假交易 DUf=\p6`f
43.unusual pressures 异常压力 :T3I"
44.the suspected noncompliance 涉嫌存在违法行为 R`ajll1
45.materialiy 重要性 FH}n]T
46.exceed the materiality level 超过重要性水平 1 GUF,A+_O
47.approach the materiality level 接近重要性水平 GL&ri!,
48.an acceptably low level 可接受水平 ^7v}wpwX\
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 lZCvH1&"
50.misstatements or omissions 错报或漏报 &n|!
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51.aggregate 总计 %?+A.0]E
52.subsequent events 期后事项 8r / ]Q
53.adjust the financial statements 调整财务报表 1\q(xka{
54.perform additional audit procedures 实施追加的审计程序 8'J>@ uW
55.audit risk 审计风险 <4}zl'.
56.detection risk 检查风险 S!8eY `C.
57.inappropriate audit opinion 不适当的审计意见 ?KpHvf'
58.material misstatement 重大的错报 A<^IG+Q,B7
59.tolerable misstatement 可容忍错报 fV*x2g7w
60.the acceptable level of detection risk 可接受的检查风险 >FPE%X0+
61.assessed level of material misstatement risk 重大错报风险的评估水平 PCnE-$QH
62.simall business 小规模企业 b_-ESs]g
63.accounting system 会计系统 =]E(iR_&
64.test of control 控制测试 p?X.I]=vRv
65.walk-through test 穿行测试 I z~#G6]M
66.communication 沟通 N kp>yVj
67.flow chart 流程图 '1;Q'-/J
68.reperformance of internal control 重新执行 $s.:wc^
69.audit evidence 审计证据 )0`;leli
70.substantive procedures 实质性程序 6NJ"ty9Bp
71.assertions 认定 .6SdSB^M
72.esistence 存在 i`7{q~d=
73.occurrence 发生 @B5@3zYs
74.completeness 完整性 &W