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注会《审计》英语常用词汇 {KL5GowH
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1.audit 审计 |CFRJN-J"
2.attestation 鉴证 ~Nc
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3.credibility 可信赖程度 }T_Te?<&
4.audit of financial statements 财务报表审计 {w6/[-^
5.agreed-upon procedures 执行商定程序 E%N2k|%8d_
6.high levels of assurance 高水平保证 }hpmO-
7.compilation 编制 u9qMqeF
8.reliability 可靠性 ` uCI Xb
9.relevance 相关性 j]rz] k
10.professional skepticism 职业谨慎 {Qu"%h.Al
11.objectivity 客观性 x2Lq=zwJ
12. professional competence 专业胜任能力 qoMfSz"(
13.Senior/CPA-in-charge 项目经理 Di.3113t
14.audit engagement letter 业务约定书 w?Ju5 5
15.recurring audit 连续审计 5*g]qJF
16.the client 委托人 s#9Ui#[=h
17.change CPA 更换注册会计师 <.K4JlbT
18.the existing CPA 现任注册会计师 w8Sv*K
19.the successor CPA 后任注册会计师 "2ru 7Y"
20.the preceding CPA前任注册会计师 Ol_q{^
21.issue the audit report 出具审计报告 `{v?6:G:Q
22.expert 专家 G\d$x4CVGc
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 ~nLN`Hd
25.assess material misstatement risks评估重大错报风险 kS5_
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >/$Fh:R-
27.a general knowledge of —— 初步了解―――的情况 *XOJnyC_H
28.a more knowledge of—— 进一步了解的情况 W!Gdf^Yy<
29.the prior year‘s working papers 以前年度工作底稿 (rtY!<|p
30.minutes of meeting 会议纪要 \c,pEXG
31.business risks 经营风险 bPKOw<
32.appropriateness 适当性 k;W@
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33.accounting estimate 会计估计 >R,'5:Rw
34.management representations 管理层声明 Y$K!7Kq
35.going concern assumption 持续经营假设 G"5D< ]
36.audit plan 审计计划 YIhm$A"z0"
37.significant audit areas 重点审计领域 !%(h2]MQ
38.error 错误 >4`
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39.fraud舞弊 ,8'>R@o
40.modified or additional procedures 修改或追加审计程序 C G\tQbum
41.misappropriation of assets 侵占资产 ZzGahtx)Y
42.transactions without substance 虚假交易 +avMX&%
43.unusual pressures 异常压力 ?4H#G)F
44.the suspected noncompliance 涉嫌存在违法行为 p
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45.materialiy 重要性 Cs3^9m6;d
46.exceed the materiality level 超过重要性水平 'wasZ b<^
47.approach the materiality level 接近重要性水平 8LkP)]4^sO
48.an acceptably low level 可接受水平 wBj-m
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 "^j>tii
50.misstatements or omissions 错报或漏报 :e1o<JgPt
51.aggregate 总计 u|#>32kV
52.subsequent events 期后事项 AI vXb\wL
53.adjust the financial statements 调整财务报表 POI.]1i
54.perform additional audit procedures 实施追加的审计程序 lT&wO