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注会《审计》英语常用词汇 c8N pk<
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1.audit 审计 \#v(f2jPF
2.attestation 鉴证 +4n}H}9l
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 ,V9r2QY
5.agreed-upon procedures 执行商定程序 IL,
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6.high levels of assurance 高水平保证 [F!h&M0z
7.compilation 编制 %+((F+[
8.reliability 可靠性 g) ofAG2
9.relevance 相关性 1@N4Y9o
10.professional skepticism 职业谨慎 bw)E;1zo
11.objectivity 客观性 D;h JK-Y
12. professional competence 专业胜任能力 _H@8qR
13.Senior/CPA-in-charge 项目经理 SBaTbY0
14.audit engagement letter 业务约定书 y(*5qa<>
15.recurring audit 连续审计 WOeG3jMz?
16.the client 委托人 F=?GV\Tw
17.change CPA 更换注册会计师 BI<(]`FP;s
18.the existing CPA 现任注册会计师 k$.l^H
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19.the successor CPA 后任注册会计师 Nx zAlu
20.the preceding CPA前任注册会计师 u/CR7Y
21.issue the audit report 出具审计报告 dP<i/@21Wm
22.expert 专家 = Qn8Y`U
23.the board of directors 董事会 o4^#W;%w
24.knowledge of the entity‘ s business 了解被审计单位情况 .zy2_3:
25.assess material misstatement risks评估重大错报风险 cpPS8V
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 Ld'3uM/
27.a general knowledge of —— 初步了解―――的情况 ]M 2n%9
28.a more knowledge of—— 进一步了解的情况 aI;fNy/K
29.the prior year‘s working papers 以前年度工作底稿 +f}w+
30.minutes of meeting 会议纪要 NA YwuE-`
31.business risks 经营风险 #'m#Q6`
32.appropriateness 适当性 g2vt(Gf ;
33.accounting estimate 会计估计 &Z}}9dd
34.management representations 管理层声明 Q>xp 90&.n
35.going concern assumption 持续经营假设 Z1h6Y>j
36.audit plan 审计计划 VrKLEN\
37.significant audit areas 重点审计领域 W6)XMl}n
38.error 错误 +O1=Ao
39.fraud舞弊 29W`L2L
40.modified or additional procedures 修改或追加审计程序 -j^G4J
41.misappropriation of assets 侵占资产 ; m:I
42.transactions without substance 虚假交易 AHT(Z~C
43.unusual pressures 异常压力 l xP!WP
44.the suspected noncompliance 涉嫌存在违法行为 &m`@6\N(
45.materialiy 重要性 MnQ 6 !1Z
46.exceed the materiality level 超过重要性水平 uZP(-}
47.approach the materiality level 接近重要性水平 H:t2;Z'
48.an acceptably low level 可接受水平 SwO8d;e
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 {;38&