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注会《审计》英语常用词汇 76
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1.audit 审计 su*Pk|6%
2.attestation 鉴证 `qJw|u>YpJ
3.credibility 可信赖程度 `.s({/|[
4.audit of financial statements 财务报表审计 u:0aM}9A
5.agreed-upon procedures 执行商定程序 .ERO|$fv
6.high levels of assurance 高水平保证 oh#\]c\f
7.compilation 编制 bR@p<;G|
8.reliability 可靠性 ctE\ q
9.relevance 相关性 AJ#Nenmj
10.professional skepticism 职业谨慎 c'/l,k
11.objectivity 客观性 N?Lb
12. professional competence 专业胜任能力 rZ8`sIWQt
13.Senior/CPA-in-charge 项目经理 `+6R0Ch
14.audit engagement letter 业务约定书 4pw6bK,s2\
15.recurring audit 连续审计 UAoh`6vFF8
16.the client 委托人 cGjPxG;
17.change CPA 更换注册会计师 %p%%~ewmx
18.the existing CPA 现任注册会计师 F:x [
19.the successor CPA 后任注册会计师 dOa%9[
20.the preceding CPA前任注册会计师 :
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21.issue the audit report 出具审计报告 (vT+IZEI
22.expert 专家 >EY3/Go>
23.the board of directors 董事会 TB0
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24.knowledge of the entity‘ s business 了解被审计单位情况 A}eOFu`
25.assess material misstatement risks评估重大错报风险 95el'K[R
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 vWAL^?HUP
27.a general knowledge of —— 初步了解―――的情况 D3|I:Xm
28.a more knowledge of—— 进一步了解的情况 ,VO2a mI
29.the prior year‘s working papers 以前年度工作底稿 iY21Ql%
30.minutes of meeting 会议纪要 9(QJT}qC
31.business risks 经营风险 ]U"94S U:)
32.appropriateness 适当性 `OSN\"\ad
33.accounting estimate 会计估计 7uzkp&+:
34.management representations 管理层声明 <[w=TdCPs
35.going concern assumption 持续经营假设 ,v"YqD+GC5
36.audit plan 审计计划 a+n0|CvF
37.significant audit areas 重点审计领域 Gz.|]:1
38.error 错误 g +z1
39.fraud舞弊 eM8}X[
40.modified or additional procedures 修改或追加审计程序 /Rl6g9}
41.misappropriation of assets 侵占资产 p5G?N(l
42.transactions without substance 虚假交易 Jv^h\~*jH
43.unusual pressures 异常压力 O%bEB
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44.the suspected noncompliance 涉嫌存在违法行为 >y"+ -7V)
45.materialiy 重要性 d3xmtG {i
46.exceed the materiality level 超过重要性水平 4:FK;~wM&x
47.approach the materiality level 接近重要性水平 #\
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48.an acceptably low level 可接受水平 a\r\PBi
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 M3.do^ss
50.misstatements or omissions 错报或漏报 Ofs<EQ
51.aggregate 总计 wb0L.'jyR)
52.subsequent events 期后事项 V:joFRH9
53.adjust the financial statements 调整财务报表 7
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54.perform additional audit procedures 实施追加的审计程序 dkz=CY3p%X
55.audit risk 审计风险 a|X a3E
56.detection risk 检查风险 Hj}K{20
57.inappropriate audit opinion 不适当的审计意见 v/ _
58.material misstatement 重大的错报 JD|=>)
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 Hl,W=2N
61.assessed level of material misstatement risk 重大错报风险的评估水平 m;,N)<~
62.simall business 小规模企业 `EaLGzw
63.accounting system 会计系统 w(L4A0K[
64.test of control 控制测试 Abc)i7!.,.
65.walk-through test 穿行测试 ,y#Kv|R
66.communication 沟通 P5UL4uyl
67.flow chart 流程图 uLV#SQ=bZN
68.reperformance of internal control 重新执行 yU*8|FQbP
69.audit evidence 审计证据 ?{ryGhb ~
70.substantive procedures 实质性程序 5?x>9Ca
71.assertions 认定 g%=z_
72.esistence 存在 a^I\ /&aw'
73.occurrence 发生 XuFYYx~ ^3
74.completeness 完整性 K|[*t~59
75.rights and obligations 权利和义务
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