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注会《审计》英语常用词汇 @CJ`T&
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1.audit 审计 2y0J~P! I
2.attestation 鉴证 ,-GkP>8f(
3.credibility 可信赖程度 D#I^;Xg0h
4.audit of financial statements 财务报表审计 =T0;F0@#4
5.agreed-upon procedures 执行商定程序 ySEhi_)9^
6.high levels of assurance 高水平保证 ~&
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7.compilation 编制 _'"whZ)2
8.reliability 可靠性 WFTXSHcG
9.relevance 相关性 -4!9cE
10.professional skepticism 职业谨慎 2[8C?7_K0?
11.objectivity 客观性 XzBnj7E
12. professional competence 专业胜任能力 :g`j
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13.Senior/CPA-in-charge 项目经理 c4'k-\JvT
14.audit engagement letter 业务约定书 {hmC
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15.recurring audit 连续审计 ZWH9E.uj
16.the client 委托人 lPywrTG0
17.change CPA 更换注册会计师 s.p4+KJ
18.the existing CPA 现任注册会计师 +=Q/'g
19.the successor CPA 后任注册会计师 Z&VH7gi
20.the preceding CPA前任注册会计师 x #Um`
21.issue the audit report 出具审计报告 &=-Z
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22.expert 专家 p]-\\o}
23.the board of directors 董事会 #S*`7MvM
24.knowledge of the entity‘ s business 了解被审计单位情况 ..5rW0lr
25.assess material misstatement risks评估重大错报风险 &Is}<Ew
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 >&z=ktB
27.a general knowledge of —— 初步了解―――的情况 _3'FX#xc
28.a more knowledge of—— 进一步了解的情况 kU
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29.the prior year‘s working papers 以前年度工作底稿 {Hu@|Q\~&
30.minutes of meeting 会议纪要 `pfZJ+
31.business risks 经营风险 'fGB#uBt
32.appropriateness 适当性 "nzQ
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33.accounting estimate 会计估计 o
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34.management representations 管理层声明 qZS]eQW.
35.going concern assumption 持续经营假设 KDX1_r=Y
36.audit plan 审计计划 +p
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37.significant audit areas 重点审计领域 eq!>~: #
38.error 错误 DQ86(4e*g#
39.fraud舞弊 !)1gGXRY
40.modified or additional procedures 修改或追加审计程序 ,Y\`n7Ww
41.misappropriation of assets 侵占资产 7^2
42.transactions without substance 虚假交易 Q/[g|"
43.unusual pressures 异常压力 '=Z]mi/aw
44.the suspected noncompliance 涉嫌存在违法行为 k"z ~>
45.materialiy 重要性 |g@n'^]
46.exceed the materiality level 超过重要性水平 @ gv^
47.approach the materiality level 接近重要性水平 fVXZfq6
48.an acceptably low level 可接受水平 @5rl;C
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 o^!_S5zKe.
50.misstatements or omissions 错报或漏报 RZgklEU
51.aggregate 总计 @X?7a]+;8
52.subsequent events 期后事项 KqD]GS#(
53.adjust the financial statements 调整财务报表 j+9;Cp]N V
54.perform additional audit procedures 实施追加的审计程序 'BiR ,M$mY
55.audit risk 审计风险 %wDE+&M
56.detection risk 检查风险 U{JD\G8m
57.inappropriate audit opinion 不适当的审计意见 b:M1P&R
58.material misstatement 重大的错报 b5@sG^
59.tolerable misstatement 可容忍错报 c&mLK1A6
60.the acceptable level of detection risk 可接受的检查风险 1z6$>{FUR
61.assessed level of material misstatement risk 重大错报风险的评估水平 I0qSx{K
62.simall business 小规模企业 QH d^?H*
63.accounting system 会计系统 !<8-juY
64.test of control 控制测试 <?>1eU%
65.walk-through test 穿行测试 :]rb} 1nLB
66.communication 沟通 c;13V(Djy
67.flow chart 流程图 wqnHaWd*
68.reperformance of internal control 重新执行 nZbINhls
69.audit evidence 审计证据 d:X@zUR*)
70.substantive procedures 实质性程序 ,l47;@kr
71.assertions 认定 V`WSZ
72.esistence 存在 d$H
73.occurrence 发生 AL;z's(F?
74.completeness 完整性 ^ 5D%)@~
75.rights and obligations 权利和义务 Sk6B>O <:
76.valuation and allocation 计价和分摊 F4*ssx
77.cutoff 截止 E-`3}"{
78.accuracy 准确性 V'q?+p]
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79.classification 分类 28!
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80.inspection 检查 s?5vJ:M
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81.supervision of counting 监盘 1
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82.observation 观察 E^`-:L(_
83.confirmation 函证 4F`&W*x
84.computation 计算 $A;%p6PO)
85.analytical procedures 分析程序 */6lyODf
86.vouch 核对 CK"OHjR
87.trace 追查 gJZH??b
88.audit sampling 审计抽样 dHsI<