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注会《审计》英语常用词汇 XAkl,Y
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1.audit 审计 l;i
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2.attestation 鉴证 zh#uwT1u
3.credibility 可信赖程度 =-T
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4.audit of financial statements 财务报表审计 cV,URUD
5.agreed-upon procedures 执行商定程序 VNfx>&`
6.high levels of assurance 高水平保证 A}O9e
7.compilation 编制 -': tpJk
8.reliability 可靠性 *2hzReM
9.relevance 相关性 /zAx`H
10.professional skepticism 职业谨慎 SesO$=y
11.objectivity 客观性 bBL"F!.
12. professional competence 专业胜任能力 1Tkz!
13.Senior/CPA-in-charge 项目经理 ".=EAXVU
14.audit engagement letter 业务约定书 OC.@C}u
15.recurring audit 连续审计 ^|z>NV5>
16.the client 委托人 AG%aH=TKp
17.change CPA 更换注册会计师 %UhF=C
18.the existing CPA 现任注册会计师 ponvi42u
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 |M&/(0
21.issue the audit report 出具审计报告 3._fbAN%e
22.expert 专家
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23.the board of directors 董事会 pj`-T"Q
24.knowledge of the entity‘ s business 了解被审计单位情况 =<icHt6s
25.assess material misstatement risks评估重大错报风险 75ob1h"
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
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27.a general knowledge of —— 初步了解―――的情况 &,xM;8b
28.a more knowledge of—— 进一步了解的情况 ^TGHWCK!t
29.the prior year‘s working papers 以前年度工作底稿 ^W*/!q7H
30.minutes of meeting 会议纪要
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31.business risks 经营风险 _BV:i:z
32.appropriateness 适当性 a6OT2B
33.accounting estimate 会计估计 Q)/q h;Ru
34.management representations 管理层声明 WfVie6
35.going concern assumption 持续经营假设 ]Ea6Z
36.audit plan 审计计划 =W=%!A\g
37.significant audit areas 重点审计领域 t+tGN\q
38.error 错误 PE>_;k-@k
39.fraud舞弊 J^T66}r[f,
40.modified or additional procedures 修改或追加审计程序 bB["Qd}Q
41.misappropriation of assets 侵占资产 K.SHY!U}
42.transactions without substance 虚假交易 zc#`qa:0
43.unusual pressures 异常压力 hkY E7
44.the suspected noncompliance 涉嫌存在违法行为 g`1i[Iu2
45.materialiy 重要性 Syb:i(Y
46.exceed the materiality level 超过重要性水平 X"]ZV]7(]s
47.approach the materiality level 接近重要性水平 <|@9]>z
48.an acceptably low level 可接受水平 KK}&4^q
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 l;ugrAo?
50.misstatements or omissions 错报或漏报 9azPUf)
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51.aggregate 总计 6{6tg>|L)
52.subsequent events 期后事项 $A,=z
53.adjust the financial statements 调整财务报表 RXDk8)^
54.perform additional audit procedures 实施追加的审计程序 ScD9Ct*):C
55.audit risk 审计风险 >4c 1VEi
56.detection risk 检查风险 %k~=iDk@
57.inappropriate audit opinion 不适当的审计意见 ~H.;pJ{ 8
58.material misstatement 重大的错报 R;%iu0
59.tolerable misstatement 可容忍错报 B.o
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60.the acceptable level of detection risk 可接受的检查风险 0
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Gu-Sv!4p
62.simall business 小规模企业 U"Y$7~
63.accounting system 会计系统 )L?Tq"hy
64.test of control 控制测试 >_o_&;=`v
65.walk-through test 穿行测试 f"Z2&