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注会《审计》英语常用词汇 ptaKf4P^r
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1.audit 审计 cH)";]k*-
2.attestation 鉴证 GN>@ZdVG}#
3.credibility 可信赖程度 ,fRq5"?
4.audit of financial statements 财务报表审计 &e3.:[~_?
5.agreed-upon procedures 执行商定程序 _VXN#@y
6.high levels of assurance 高水平保证 P2nu;I_&
7.compilation 编制 2Z%O7V~u
8.reliability 可靠性 7-A2_!_x{
9.relevance 相关性
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10.professional skepticism 职业谨慎 Bbp|!+KP{(
11.objectivity 客观性 K<J9~
12. professional competence 专业胜任能力 K,UMqAmk
13.Senior/CPA-in-charge 项目经理 >R=|Wo`Ri
14.audit engagement letter 业务约定书 sR8"3b<qA
15.recurring audit 连续审计 Ir]\|t
16.the client 委托人 M3K
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17.change CPA 更换注册会计师 &m vSiyKX
18.the existing CPA 现任注册会计师 FgO)DQm
19.the successor CPA 后任注册会计师 e';_Y>WQy
20.the preceding CPA前任注册会计师 wyG;8I
21.issue the audit report 出具审计报告 PI<vxjOK`
22.expert 专家 I}Q2Vu<
23.the board of directors 董事会 :@&/kyGH
24.knowledge of the entity‘ s business 了解被审计单位情况 nj4
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25.assess material misstatement risks评估重大错报风险 Y\tui+?J
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 -{A<.a3P}=
27.a general knowledge of —— 初步了解―――的情况 D`AsRd
28.a more knowledge of—— 进一步了解的情况 .|=\z9_7S8
29.the prior year‘s working papers 以前年度工作底稿 eQ}4;^;M-
30.minutes of meeting 会议纪要 %>s|j'{
31.business risks 经营风险 mA} "a<0
32.appropriateness 适当性 ?fS9J
33.accounting estimate 会计估计 0BsYavCR
34.management representations 管理层声明 S[QrS7
35.going concern assumption 持续经营假设 )}ROLe
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 _XT pU
38.error 错误 B1Oq!k
39.fraud舞弊 'ig'cRD6N
40.modified or additional procedures 修改或追加审计程序 U;I9 bK8
41.misappropriation of assets 侵占资产 *$*ce|V5
42.transactions without substance 虚假交易 jqkqZF
43.unusual pressures 异常压力 'm9` 12H
44.the suspected noncompliance 涉嫌存在违法行为 "ITIhnE
45.materialiy 重要性 qY#6SO`_iy
46.exceed the materiality level 超过重要性水平 )CyS#j#=
47.approach the materiality level 接近重要性水平 r%N)bNk~
48.an acceptably low level 可接受水平 FgI3
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 bjS
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50.misstatements or omissions 错报或漏报 LIdF 0
51.aggregate 总计 iR0y"Cii
52.subsequent events 期后事项 A(N4N
53.adjust the financial statements 调整财务报表 lys#G:H]
54.perform additional audit procedures 实施追加的审计程序 )_NO4`ejs/
55.audit risk 审计风险 DeYV$W
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56.detection risk 检查风险 ;=UsAB]
57.inappropriate audit opinion 不适当的审计意见 p<;0g9,1
58.material misstatement 重大的错报 0?M:6zf_iv
59.tolerable misstatement 可容忍错报 4`R(?
60.the acceptable level of detection risk 可接受的检查风险 TB^$1C
61.assessed level of material misstatement risk 重大错报风险的评估水平 l@:0e]8|o
62.simall business 小规模企业 [SW_C
63.accounting system 会计系统 s9d_GhT%-
64.test of control 控制测试 .x1
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65.walk-through test 穿行测试 IIqUZJ
66.communication 沟通 %PJQ%~
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67.flow chart 流程图 Mc}^LDX
68.reperformance of internal control 重新执行 Tb-F]lg$
69.audit evidence 审计证据 sNwI0o
70.substantive procedures 实质性程序 bYPK h
71.assertions 认定 'P}0FktP`
72.esistence 存在 >"<Wjr8W!$
73.occurrence 发生 4Z,!zFS$`
74.completeness 完整性 <Ok3FE.K
75.rights and obligations 权利和义务 O| hpXkV
76.valuation and allocation 计价和分摊 b_):MQ1{
77.cutoff 截止 4'Zp-k?5`
78.accuracy 准确性 #5j\C+P}|
79.classification 分类 188*XCtjQ9
80.inspection 检查 e~':(/%|5;
81.supervision of counting 监盘 <