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注会《审计》英语常用词汇 X552
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1.audit 审计 aDTNr/I
2.attestation 鉴证 /WB^h6qg
3.credibility 可信赖程度 U*=ebZno
4.audit of financial statements 财务报表审计 W :jC2,s!m
5.agreed-upon procedures 执行商定程序 9dr\=e6) C
6.high levels of assurance 高水平保证 q3e%L
7.compilation 编制 s7iguFQ
8.reliability 可靠性 vWcU+GBZI
9.relevance 相关性 /A4zR
10.professional skepticism 职业谨慎 J O`S
11.objectivity 客观性 {d(@o!;Fi
12. professional competence 专业胜任能力 !iA0u
13.Senior/CPA-in-charge 项目经理 \L(~50{(
14.audit engagement letter 业务约定书 cRK1JxU
15.recurring audit 连续审计 G0|j3y9$
16.the client 委托人 B3]q*ERAo
17.change CPA 更换注册会计师 Uoh!1_oV
18.the existing CPA 现任注册会计师 egxh
19.the successor CPA 后任注册会计师 ksT2_Ic
20.the preceding CPA前任注册会计师 |#Bz&T
21.issue the audit report 出具审计报告 &%}6&PWi
22.expert 专家 (qnzz!s
23.the board of directors 董事会 3@*J=LGhKc
24.knowledge of the entity‘ s business 了解被审计单位情况 &[}bHX/
25.assess material misstatement risks评估重大错报风险
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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 Zx7Y ,0
27.a general knowledge of —— 初步了解―――的情况 Ua)ARi %
28.a more knowledge of—— 进一步了解的情况 aRdzXq#x
29.the prior year‘s working papers 以前年度工作底稿 fa;\4#
30.minutes of meeting 会议纪要 [*Nuw_l
31.business risks 经营风险 Q-_&5/G
32.appropriateness 适当性 iVLfAN @
33.accounting estimate 会计估计 N2vSJ\u
34.management representations 管理层声明 UYn5Pix
35.going concern assumption 持续经营假设 Wqy|Y*$qT
36.audit plan 审计计划 ,8nu%zcVn
37.significant audit areas 重点审计领域 ;tP-#Xf
38.error 错误 O{uc
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39.fraud舞弊 $a>,sL&;
40.modified or additional procedures 修改或追加审计程序 x}$SB%9/
41.misappropriation of assets 侵占资产 9^,MC&eb
42.transactions without substance 虚假交易 UmcPpZ
43.unusual pressures 异常压力 Ds?
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44.the suspected noncompliance 涉嫌存在违法行为 9aFu51
45.materialiy 重要性 9}p?h1NrY
46.exceed the materiality level 超过重要性水平 D |kdk;Xv
47.approach the materiality level 接近重要性水平 //n$#c_}u
48.an acceptably low level 可接受水平 OaY.T
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 $n\{6Rwb
50.misstatements or omissions 错报或漏报 D]\of#%T
51.aggregate 总计 )-%3;e<w
52.subsequent events 期后事项 8i
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53.adjust the financial statements 调整财务报表 sygxV
54.perform additional audit procedures 实施追加的审计程序 ]KdSwIbi
55.audit risk 审计风险 S<H2e{~
56.detection risk 检查风险 w{l}(:xPp
57.inappropriate audit opinion 不适当的审计意见 7v3'JG1r-
58.material misstatement 重大的错报 S=B?bD
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59.tolerable misstatement 可容忍错报 PTrKnuM\J_
60.the acceptable level of detection risk 可接受的检查风险 e`9d&"
61.assessed level of material misstatement risk 重大错报风险的评估水平 YEH /22
62.simall business 小规模企业 jR[VPm=
63.accounting system 会计系统 vVQwuV
64.test of control 控制测试 Yl4XgjG
65.walk-through test 穿行测试 jD1/`g%
66.communication 沟通 d$qivct
67.flow chart 流程图 /j46`F
68.reperformance of internal control 重新执行 !Hq$7j_
69.audit evidence 审计证据 *:S_v.Y3"
70.substantive procedures 实质性程序 p5`iq~e9
71.assertions 认定 X5@+M!`
72.esistence 存在 ,Ta k',
73.occurrence 发生 ])F*)U
74.completeness 完整性 D1hy:KkAv]
75.rights and obligations 权利和义务 T% 74JRQ
76.valuation and allocation 计价和分摊 qF'lh
77.cutoff 截止 }7?_>
78.accuracy 准确性 mq
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79.classification 分类 )E9[=4+*C$
80.inspection 检查 s^f7w
81.supervision of counting 监盘 !\|_,pSB
82.observation 观察 U9"g;t+/
83.confirmation 函证 dRj2%Q f
84.computation 计算 OlRtVp1
85.analytical procedures 分析程序 skr dL.5
86.vouch 核对 9o%k [n
87.trace 追查 )oqNQ'yZ
88.audit sampling 审计抽样 s0r::yO
89.error 误差 B&