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注会《审计》英语常用词汇 d&:H&o)T
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1.audit 审计 #_Ea[q7v
2.attestation 鉴证 jeN1eM8WI
3.credibility 可信赖程度 ioIv=qGdiP
4.audit of financial statements 财务报表审计 @%i>XAe#0
5.agreed-upon procedures 执行商定程序 TW`mxj_J2
6.high levels of assurance 高水平保证 j.-VJo)
7.compilation 编制 UPCQs",
8.reliability 可靠性 i8V
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9.relevance 相关性 ~] =?b)B
10.professional skepticism 职业谨慎 !"4w&bQ
11.objectivity 客观性 9+CFRYC
12. professional competence 专业胜任能力 YaFcz$GE_
13.Senior/CPA-in-charge 项目经理 #t71U a
14.audit engagement letter 业务约定书 `]2@_wa
15.recurring audit 连续审计 z<C[nR$N
16.the client 委托人 K, (65>86;
17.change CPA 更换注册会计师 xi {|
18.the existing CPA 现任注册会计师 hd^x}iK"
19.the successor CPA 后任注册会计师 y{rn-?`{
20.the preceding CPA前任注册会计师 I"!'AI-
21.issue the audit report 出具审计报告 jOv"<
22.expert 专家 5]"BRn1*
23.the board of directors 董事会 %= u/3b:o
24.knowledge of the entity‘ s business 了解被审计单位情况 =mrY/:
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25.assess material misstatement risks评估重大错报风险 9EgP9up{6!
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 N2~$rpU3
27.a general knowledge of —— 初步了解―――的情况 '_Wt}{h
28.a more knowledge of—— 进一步了解的情况 D?u`
29.the prior year‘s working papers 以前年度工作底稿 ]UUI~sFE
30.minutes of meeting 会议纪要 ?M&4pO&Y
31.business risks 经营风险 _%IqjJO{=r
32.appropriateness 适当性 Fn,k!q
33.accounting estimate 会计估计 hYvNcOSks
34.management representations 管理层声明 >a]t<
35.going concern assumption 持续经营假设 G:+16XCra
36.audit plan 审计计划 me. /o(!
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37.significant audit areas 重点审计领域 huAyjo
38.error 错误 7Jx%JgF
39.fraud舞弊 :::>ro*R
40.modified or additional procedures 修改或追加审计程序 oa0X5}D
41.misappropriation of assets 侵占资产 _@prmSc
42.transactions without substance 虚假交易 _om[VKJd
43.unusual pressures 异常压力 VN|G5*
44.the suspected noncompliance 涉嫌存在违法行为 k}BDA|\s
45.materialiy 重要性 :HZ;Po
46.exceed the materiality level 超过重要性水平 e{t=>vry
47.approach the materiality level 接近重要性水平 gB+
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48.an acceptably low level 可接受水平 rA#s
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 p37|zX
50.misstatements or omissions 错报或漏报 xKW"X
51.aggregate 总计 "]<}Hy
52.subsequent events 期后事项 S8*> kM
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53.adjust the financial statements 调整财务报表 jaqV[*440U
54.perform additional audit procedures 实施追加的审计程序 G^KC&
55.audit risk 审计风险 }N| \
56.detection risk 检查风险 56ZrCr
57.inappropriate audit opinion 不适当的审计意见 ;
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58.material misstatement 重大的错报 *tG11gR,&