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注会《审计》英语常用词汇 YkTEAI|i
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1.audit 审计 I%|W
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2.attestation 鉴证 Xr-eDUEi
3.credibility 可信赖程度 KdUmetx1
4.audit of financial statements 财务报表审计 |VIBSty2d
5.agreed-upon procedures 执行商定程序 D+tn<\LF
6.high levels of assurance 高水平保证 ,`K'qms
7.compilation 编制 AkGCIn3
8.reliability 可靠性 13Q|p,^R
9.relevance 相关性 t ;(kSg.
10.professional skepticism 职业谨慎 2%QY~Ku~
11.objectivity 客观性 2s~X
12. professional competence 专业胜任能力 ^8DC
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13.Senior/CPA-in-charge 项目经理 6tVB}UKs
14.audit engagement letter 业务约定书 =F6J%$
15.recurring audit 连续审计 DJhi>!xJ
16.the client 委托人 aB.`'d)V
17.change CPA 更换注册会计师 S7@.s`_{w
18.the existing CPA 现任注册会计师 xI$B",?(
19.the successor CPA 后任注册会计师 .Gw;]s3
20.the preceding CPA前任注册会计师 $5l 8V
21.issue the audit report 出具审计报告 .7"
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22.expert 专家 nI&Tr_"tm
23.the board of directors 董事会 +c?1\{M
24.knowledge of the entity‘ s business 了解被审计单位情况 ~!\n
25.assess material misstatement risks评估重大错报风险 zgV{S
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ga
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27.a general knowledge of —— 初步了解―――的情况 7Q2"]f,$CQ
28.a more knowledge of—— 进一步了解的情况 d
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29.the prior year‘s working papers 以前年度工作底稿 !h4L_D0
30.minutes of meeting 会议纪要 !>+YEZ"
31.business risks 经营风险 ~]3y667
32.appropriateness 适当性 =JY9K0S~
33.accounting estimate 会计估计 ex1b jM7
34.management representations 管理层声明 1 %K^(J;
35.going concern assumption 持续经营假设 Q
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36.audit plan 审计计划 h5>JBLawQP
37.significant audit areas 重点审计领域 m
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38.error 错误 4 @ )|N'
39.fraud舞弊 (bY#!16C:
40.modified or additional procedures 修改或追加审计程序 \^i/:
41.misappropriation of assets 侵占资产 a2/!~X9F
42.transactions without substance 虚假交易 ND77(I$3s
43.unusual pressures 异常压力 1jO}{U
44.the suspected noncompliance 涉嫌存在违法行为 Cwl#(;@
45.materialiy 重要性 6x7pqHM
46.exceed the materiality level 超过重要性水平 "CX&2Xfe
47.approach the materiality level 接近重要性水平 _ 7X0
48.an acceptably low level 可接受水平 uDbz`VpK
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;Wm{~Zhb
50.misstatements or omissions 错报或漏报 ^^1rjh1I
51.aggregate 总计 eKsc ["
52.subsequent events 期后事项 _Gvn1"l
53.adjust the financial statements 调整财务报表 4*&_h g)h
54.perform additional audit procedures 实施追加的审计程序 }j;*7x8(
55.audit risk 审计风险 <KlG#7M>
56.detection risk 检查风险 ,onOwPz
57.inappropriate audit opinion 不适当的审计意见 :A9G>qg
58.material misstatement 重大的错报 H:TRJ.!w2
59.tolerable misstatement 可容忍错报 NBU[> P
60.the acceptable level of detection risk 可接受的检查风险 e@|/, W
61.assessed level of material misstatement risk 重大错报风险的评估水平 T*e>_\Tx
62.simall business 小规模企业 2|8e7q: +*
63.accounting system 会计系统 4Hc+F
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64.test of control 控制测试 gTa6%GM>
65.walk-through test 穿行测试 =^#^Mq)
66.communication 沟通 KeFEUHU
67.flow chart 流程图 >VIb|YA
68.reperformance of internal control 重新执行 ?VaWOwWI
69.audit evidence 审计证据 ZUPlMHc
70.substantive procedures 实质性程序 uY{V^c#mv
71.assertions 认定 U 51C /A
72.esistence 存在 wC{?@h
73.occurrence 发生 '[V}]Z>-
74.completeness 完整性 G;Jqby8d
75.rights and obligations 权利和义务 OFH!z
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76.valuation and allocation 计价和分摊 pu3ly&T#a_
77.cutoff 截止 FtHR.S=u
78.accuracy 准确性 M@%$9N)gd
79.classification 分类 Gpv9~&