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注会《审计》英语常用词汇 d9hJEu!Lu
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1.audit 审计 u.}z}'-
2.attestation 鉴证 0CYm%p8!
3.credibility 可信赖程度 qP"<vZ
4.audit of financial statements 财务报表审计 *d,u)l :S
5.agreed-upon procedures 执行商定程序 C7]K9
6.high levels of assurance 高水平保证 Ve4!MM@ti
7.compilation 编制 );$L#XpB
8.reliability 可靠性 8#Q=CTjF
9.relevance 相关性 Mb I';Mq
10.professional skepticism 职业谨慎
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11.objectivity 客观性 #nL&x3
12. professional competence 专业胜任能力 UeVRd
13.Senior/CPA-in-charge 项目经理 !2('Cq_^
14.audit engagement letter 业务约定书 ?hu$
15.recurring audit 连续审计 Hm?zMyO.k
16.the client 委托人 !V=s^8nj
17.change CPA 更换注册会计师 _Z:WgO].
18.the existing CPA 现任注册会计师 (i,TxjS'od
19.the successor CPA 后任注册会计师 rZ~.tT|(
20.the preceding CPA前任注册会计师 nKFua l3
21.issue the audit report 出具审计报告 |zV-a2K%J
22.expert 专家 K4vl#*qn
23.the board of directors 董事会 W@^O'&3d
24.knowledge of the entity‘ s business 了解被审计单位情况 i%+p\eeq*
25.assess material misstatement risks评估重大错报风险 K"cN`Kj<*-
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 B6gSt3w.
27.a general knowledge of —— 初步了解―――的情况 3N) bJ
28.a more knowledge of—— 进一步了解的情况 0ih=<@1 K
29.the prior year‘s working papers 以前年度工作底稿 Ksq{=q-T
30.minutes of meeting 会议纪要 i0($@6Lh
31.business risks 经营风险 t`
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32.appropriateness 适当性 iBy:HH
33.accounting estimate 会计估计 mCFScT
34.management representations 管理层声明 -*sDa6L
35.going concern assumption 持续经营假设 yIwAJl7Xf
36.audit plan 审计计划 +h6cAqm]
37.significant audit areas 重点审计领域 :N~1fvx
38.error 错误 A| #9
39.fraud舞弊 /5@V $c8
40.modified or additional procedures 修改或追加审计程序 '3f"#fF6
41.misappropriation of assets 侵占资产 TR8<=
42.transactions without substance 虚假交易 /?%zNkcxu
43.unusual pressures 异常压力 JDi|]JY
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 blcd]7nK
46.exceed the materiality level 超过重要性水平 v1yNVs\}
47.approach the materiality level 接近重要性水平 \:
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48.an acceptably low level 可接受水平 ZJ9J*5!C
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]q0mo1-EZ!
50.misstatements or omissions 错报或漏报 -hf)%o$
51.aggregate 总计 k0{5)Su"xr
52.subsequent events 期后事项 uL^Qtmm>M
53.adjust the financial statements 调整财务报表 ?Sj3-*/?
54.perform additional audit procedures 实施追加的审计程序 }fW@8ji\
55.audit risk 审计风险 g_G'%{T7
56.detection risk 检查风险 T`f6`1x
57.inappropriate audit opinion 不适当的审计意见 [q/=%8qLUA
58.material misstatement 重大的错报 TOo0rcl
59.tolerable misstatement 可容忍错报 1!"0fZh9U
60.the acceptable level of detection risk 可接受的检查风险 @,D 3$P8}
61.assessed level of material misstatement risk 重大错报风险的评估水平 hL#5:~(
62.simall business 小规模企业 m$xL#omD
63.accounting system 会计系统 u/e-m/
64.test of control 控制测试 H/>86GG
65.walk-through test 穿行测试 $srb!&~_>
66.communication 沟通 9x/HQ(1
67.flow chart 流程图 j4L )D
68.reperformance of internal control 重新执行 12*'rU;*
69.audit evidence 审计证据 CwQgA%)!i
70.substantive procedures 实质性程序 %D|27gh
71.assertions 认定
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72.esistence 存在 #EiOC.A=
73.occurrence 发生 <N11$t&_
74.completeness 完整性 &A