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注会《审计》英语常用词汇 OS
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1.audit 审计 L(a){<c
2.attestation 鉴证 8T}Ycm5}
3.credibility 可信赖程度 L_3undy,
4.audit of financial statements 财务报表审计 {5ujKQOcR
5.agreed-upon procedures 执行商定程序 |_=o0
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6.high levels of assurance 高水平保证 DOr()X
7.compilation 编制 (sngq{*%%z
8.reliability 可靠性 kt.y"^
9.relevance 相关性 D@M
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10.professional skepticism 职业谨慎 NAy3Zd}
11.objectivity 客观性 UuNcBzB2d
12. professional competence 专业胜任能力 Sdc
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13.Senior/CPA-in-charge 项目经理 dkz79G}e
14.audit engagement letter 业务约定书 U1+X!&OCp
15.recurring audit 连续审计 o6 FSSKM
16.the client 委托人 |j[=uS
17.change CPA 更换注册会计师 YQB. 3
18.the existing CPA 现任注册会计师 JN9
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19.the successor CPA 后任注册会计师 Af zE0mBW
20.the preceding CPA前任注册会计师 y~&R(x~w
21.issue the audit report 出具审计报告 -SZW[T<N"
22.expert 专家 +) pO82
23.the board of directors 董事会 sC8C><y
24.knowledge of the entity‘ s business 了解被审计单位情况 L_>j
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25.assess material misstatement risks评估重大错报风险 Z3ucJH/)V
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 Qx9lcO_
27.a general knowledge of —— 初步了解―――的情况 4FmT.P
28.a more knowledge of—— 进一步了解的情况 De^GWO.?bT
29.the prior year‘s working papers 以前年度工作底稿 PMDx5-{A/t
30.minutes of meeting 会议纪要 H.8f-c-4we
31.business risks 经营风险 h\ZnUn_J
32.appropriateness 适当性 }CR@XD}[
33.accounting estimate 会计估计 /$'R!d5r
34.management representations 管理层声明 n4albG4
35.going concern assumption 持续经营假设 CM ; r\,o
36.audit plan 审计计划 @"`J~uK
37.significant audit areas 重点审计领域 hFDY2Cp]D
38.error 错误 <X7x
39.fraud舞弊 wnf'-dw]
40.modified or additional procedures 修改或追加审计程序 J/M_cO*U
41.misappropriation of assets 侵占资产 p Rt=5WZ
42.transactions without substance 虚假交易 DE GEr-
43.unusual pressures 异常压力 x Z3b)j2D
44.the suspected noncompliance 涉嫌存在违法行为 {Z>OAR#
45.materialiy 重要性 w7.I0)MH
46.exceed the materiality level 超过重要性水平 -t92! O
47.approach the materiality level 接近重要性水平 Q:.q*I!D<4
48.an acceptably low level 可接受水平 82w='~y
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 MGH(= w1
50.misstatements or omissions 错报或漏报 .xRJ )9q
51.aggregate 总计 K{]!hm,[3
52.subsequent events 期后事项 Q@]QPpe
53.adjust the financial statements 调整财务报表 {uO=Wkp~7
54.perform additional audit procedures 实施追加的审计程序 Pt/dH+r`%
55.audit risk 审计风险 `QH-VR\_
56.detection risk 检查风险 (Rqn)<<2
57.inappropriate audit opinion 不适当的审计意见 A}(&At%n4
58.material misstatement 重大的错报 &E0d{2
59.tolerable misstatement 可容忍错报 3},0b8};
60.the acceptable level of detection risk 可接受的检查风险 z(sfX}%
61.assessed level of material misstatement risk 重大错报风险的评估水平 8IErLu }
62.simall business 小规模企业 BDW%cs
63.accounting system 会计系统 }O_kbPNw
64.test of control 控制测试 !d@q T.
65.walk-through test 穿行测试 c/fU0cA@
66.communication 沟通 N5>ioJj
67.flow chart 流程图
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68.reperformance of internal control 重新执行 `XAlzI
69.audit evidence 审计证据 ;pK/t=$
70.substantive procedures 实质性程序 sdk%~RN0T
71.assertions 认定 d5/x2!mH8
72.esistence 存在 ]a4rA+NFLB
73.occurrence 发生 p 8,wr )
74.completeness 完整性 2!Bjs?K<bv
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 [If%+mHdU
77.cutoff 截止 oPSucz&s
78.accuracy 准确性 9ihB;m'C)
79.classification 分类 E$B7E@(U
80.inspection 检查 Ns ?8N":
81.supervision of counting 监盘 ^Ht!~So
82.observation 观察 xign!=
83.confirmation 函证 ~p9nAACU
84.computation 计算 aRPpDSR?l
85.analytical procedures 分析程序 R>BZQugZ~
86.vouch 核对 :#CQQ
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87.trace 追查 V)[ta`9
88.audit sampling 审计抽样 PQ6.1}
89.error 误差 8ZY F%
90.expected error 预期误差 =o g5Mh,
91.population 总体 &