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注会《审计》英语常用词汇 Kv<f<>|L
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1.audit 审计 gg>QXui
2.attestation 鉴证 I`zd:o]
3.credibility 可信赖程度 6<EGH*GQ$
4.audit of financial statements 财务报表审计 h5SJV
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5.agreed-upon procedures 执行商定程序 6<2H 7'
6.high levels of assurance 高水平保证 LH)XD[
7.compilation 编制 Z:dp/M
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8.reliability 可靠性 v\GVy[Qyv
9.relevance 相关性 ak7kb7 5o
10.professional skepticism 职业谨慎 !$A/.;0$
11.objectivity 客观性 DmpT<SI+!
12. professional competence 专业胜任能力 #=t/wAE y:
13.Senior/CPA-in-charge 项目经理 rUpe ;c
14.audit engagement letter 业务约定书 t%;w<1E
15.recurring audit 连续审计 +x(#e'6p
16.the client 委托人 sxsb)a
17.change CPA 更换注册会计师 #~!"`B?#*
18.the existing CPA 现任注册会计师 ,Cb3R|L8
19.the successor CPA 后任注册会计师 #8|LPfA
20.the preceding CPA前任注册会计师 kk%3 2(By
21.issue the audit report 出具审计报告 wqhktgG
22.expert 专家 @(Y!$><Is
23.the board of directors 董事会 @^xtxtjzux
24.knowledge of the entity‘ s business 了解被审计单位情况 >~SS^I0
25.assess material misstatement risks评估重大错报风险 W7^[W.
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 4b:|>Z-
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 F}5d>nw
29.the prior year‘s working papers 以前年度工作底稿 1h&`mqY)L.
30.minutes of meeting 会议纪要 n:,mo} ?X
31.business risks 经营风险 t
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32.appropriateness 适当性 gxN>q4z
33.accounting estimate 会计估计 fes s6=k
34.management representations 管理层声明 X*QS/\
35.going concern assumption 持续经营假设 ovdJ[bO
36.audit plan 审计计划 cg.{oM wa
37.significant audit areas 重点审计领域 ]K"&Vd
38.error 错误 h q)1YO
39.fraud舞弊 9@lWI
40.modified or additional procedures 修改或追加审计程序 SVZocTt
41.misappropriation of assets 侵占资产 qOwql(vX
42.transactions without substance 虚假交易 Y !?'[t
43.unusual pressures 异常压力 L=l&,ENy
44.the suspected noncompliance 涉嫌存在违法行为 HeOdCr-PN
45.materialiy 重要性 t:2v`uk
46.exceed the materiality level 超过重要性水平 yO q@w!xz
47.approach the materiality level 接近重要性水平 mHxR4%i5
48.an acceptably low level 可接受水平 $"r9U|6kk
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 @1MnJP
50.misstatements or omissions 错报或漏报 +!/ATR%Uci
51.aggregate 总计 {_QdB;VwH
52.subsequent events 期后事项 1^!SuAA@
53.adjust the financial statements 调整财务报表 z
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54.perform additional audit procedures 实施追加的审计程序 Cf
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55.audit risk 审计风险 =V[uXm
56.detection risk 检查风险 vrkY7L3\
57.inappropriate audit opinion 不适当的审计意见 {FNkPX
58.material misstatement 重大的错报 v $Iw?y
59.tolerable misstatement 可容忍错报 !sb r!Qt
60.the acceptable level of detection risk 可接受的检查风险 cCe~OlXQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 K#0TD("
62.simall business 小规模企业 q,vWu(.
63.accounting system 会计系统 JE=t
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64.test of control 控制测试 Z0F~?
65.walk-through test 穿行测试 UEU/505
66.communication 沟通 0cd_l
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67.flow chart 流程图 qCV<-o
68.reperformance of internal control 重新执行 :?>7Z6
69.audit evidence 审计证据 [_,as
70.substantive procedures 实质性程序 j/FLEsU!R
71.assertions 认定 0!T`.UMI
72.esistence 存在 Y%pab/Y
73.occurrence 发生 5(3O/C{?~
74.completeness 完整性 rtV`Q[E
75.rights and obligations 权利和义务 P {TJ$
76.valuation and allocation 计价和分摊 m`/Nl<
77.cutoff 截止 .Pb-{!$Ni
78.accuracy 准确性 ZJ
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79.classification 分类 3Q=^&o