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注会《审计》英语常用词汇 $s\UL}Gc
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1.audit 审计 nXA\|c0
2.attestation 鉴证 ~+G#n"P n
3.credibility 可信赖程度 c~=B0K-
4.audit of financial statements 财务报表审计 8X$LC
5.agreed-upon procedures 执行商定程序 R@iUCT^$
6.high levels of assurance 高水平保证 vUA0FoOp
7.compilation 编制 zR;X*q"T$4
8.reliability 可靠性 k5`OH8G
9.relevance 相关性 l|/LQ/
10.professional skepticism 职业谨慎 ]Mi.f3QlO6
11.objectivity 客观性 1L nyWZ
12. professional competence 专业胜任能力 F_;DN:
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13.Senior/CPA-in-charge 项目经理 :hRs`=d"r
14.audit engagement letter 业务约定书 ObG|o1b
15.recurring audit 连续审计 l?8M
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16.the client 委托人 ?GA&f2]a
17.change CPA 更换注册会计师 TUIk$U?/I
18.the existing CPA 现任注册会计师 ln!'_\{
19.the successor CPA 后任注册会计师 Oakb
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20.the preceding CPA前任注册会计师 L';MP^
21.issue the audit report 出具审计报告 6w[}&pX"z
22.expert 专家 5O/i3m26
23.the board of directors 董事会 hm*cw[#O1x
24.knowledge of the entity‘ s business 了解被审计单位情况 U]|agz>
25.assess material misstatement risks评估重大错报风险 l_rn++
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 w|[RDaA b
27.a general knowledge of —— 初步了解―――的情况 )~J>X{hy
28.a more knowledge of—— 进一步了解的情况 ao" %WX
29.the prior year‘s working papers 以前年度工作底稿 iRV~Il#~!
30.minutes of meeting 会议纪要 .|qK+Hnc
31.business risks 经营风险 )D&M2CUw"f
32.appropriateness 适当性 +|iYg/2
33.accounting estimate 会计估计 S~Z|PLtF
34.management representations 管理层声明 =sJ
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35.going concern assumption 持续经营假设 Y-mK+12
36.audit plan 审计计划 &MZ$j46
37.significant audit areas 重点审计领域 #H?t!DU
38.error 错误 p?D2)(
39.fraud舞弊 RyJ 1mAC
40.modified or additional procedures 修改或追加审计程序 v1JS~uDz
41.misappropriation of assets 侵占资产 xo}b=
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42.transactions without substance 虚假交易 H5CR'Rp
43.unusual pressures 异常压力 mW2,1}Jv
44.the suspected noncompliance 涉嫌存在违法行为 IP`6bMd
45.materialiy 重要性 _@mRb^
46.exceed the materiality level 超过重要性水平 =J-5.0Q\_\
47.approach the materiality level 接近重要性水平 TL$EV>Nr
48.an acceptably low level 可接受水平 f3j{V N
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 %@a8P
50.misstatements or omissions 错报或漏报 7?8wyk|x
51.aggregate 总计 w%AcG~`j!B
52.subsequent events 期后事项 M->*{D@a
53.adjust the financial statements 调整财务报表 TGXa,A{
54.perform additional audit procedures 实施追加的审计程序 {GDmVWG0q
55.audit risk 审计风险 im} ?rY
56.detection risk 检查风险 1OLqL
57.inappropriate audit opinion 不适当的审计意见 3A:q7#m
58.material misstatement 重大的错报 s>k Uh
59.tolerable misstatement 可容忍错报 {rfF'@[
60.the acceptable level of detection risk 可接受的检查风险 A1)wo^,
61.assessed level of material misstatement risk 重大错报风险的评估水平 v
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62.simall business 小规模企业 p.I.iAk%G^
63.accounting system 会计系统 @vL20O.
64.test of control 控制测试 G+xt5n.%
65.walk-through test 穿行测试 ]M/9#mD9~
66.communication 沟通 Oa;X+
67.flow chart 流程图 NjPDX>R\K
68.reperformance of internal control 重新执行 FGO[
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69.audit evidence 审计证据 -K,-h[o
70.substantive procedures 实质性程序 '7wd$rl
71.assertions 认定 ?Xdak|?i
72.esistence 存在 ~R$~&x