>z.o?
F
^e8~eL+
注会《审计》英语常用词汇 uiP fAPZ
qOqQt=ObU
'
DCrSa>
1.audit 审计 m9a(f >C
2.attestation 鉴证 'k{pWfn=<
3.credibility 可信赖程度
TB1E1
4.audit of financial statements 财务报表审计 pg [F{T<
5.agreed-upon procedures 执行商定程序 gj0gs
6.high levels of assurance 高水平保证 0
[ H'l",~
7.compilation 编制 7=aF-;X3jj
8.reliability 可靠性 @K3<K(
9.relevance 相关性 \
%K< S
10.professional skepticism 职业谨慎
4b,N"w{v
11.objectivity 客观性 ggzg,~V
12. professional competence 专业胜任能力 ~(~fuDT~O
13.Senior/CPA-in-charge 项目经理 jyb/aov
14.audit engagement letter 业务约定书 wm=!tx\`k
15.recurring audit 连续审计 1I<D
`H%
16.the client 委托人 p.SEW5
17.change CPA 更换注册会计师 TG=) KS
18.the existing CPA 现任注册会计师 hg/G7Ur"
19.the successor CPA 后任注册会计师 /60
8P:U
20.the preceding CPA前任注册会计师 FrIgu k1
21.issue the audit report 出具审计报告 \/xWsbG\
22.expert 专家 c0sU1:e
0
23.the board of directors 董事会 WSz#g2a
24.knowledge of the entity‘ s business 了解被审计单位情况 v2 T+I]I
25.assess material misstatement risks评估重大错报风险 9r+]V=
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 mg;+Th&
27.a general knowledge of —— 初步了解―――的情况
{F+7> X
28.a more knowledge of—— 进一步了解的情况 b*+Od8r
29.the prior year‘s working papers 以前年度工作底稿 pd?3_yU
30.minutes of meeting 会议纪要 @{_[bKg
31.business risks 经营风险 7hlgm7^
32.appropriateness 适当性 7q&Ru|T33
33.accounting estimate 会计估计 qL/4mM0
34.management representations 管理层声明 @T0F }(
k
35.going concern assumption 持续经营假设 wf)T-]e
36.audit plan 审计计划 l{[{pAm
37.significant audit areas 重点审计领域 "94e-Nx
38.error 错误 _DnZ=&=MA
39.fraud舞弊 6",S$3q
40.modified or additional procedures 修改或追加审计程序 T>7$<ulm
41.misappropriation of assets 侵占资产 PHU#$LG
42.transactions without substance 虚假交易 .]SE>3
43.unusual pressures 异常压力 0,a\vs%@X
44.the suspected noncompliance 涉嫌存在违法行为
_z4c7_H3
45.materialiy 重要性 C_mPw
46.exceed the materiality level 超过重要性水平 oJE~dY$Q
47.approach the materiality level 接近重要性水平 A.8{LY;
48.an acceptably low level 可接受水平 _WO*N9Iz
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 %JF.m$-
50.misstatements or omissions 错报或漏报 zy"wQPEE
51.aggregate 总计 _Q_"_*e
52.subsequent events 期后事项 D[yOFJ~p)
53.adjust the financial statements 调整财务报表 Cbv$O o*
54.perform additional audit procedures 实施追加的审计程序 3)b[C&`
55.audit risk 审计风险 KSe`G;{
56.detection risk 检查风险 FR
"yGx#$
57.inappropriate audit opinion 不适当的审计意见 ];P$w.0
58.material misstatement 重大的错报 \ bNN]=
59.tolerable misstatement 可容忍错报 #usi1UWB#Q
60.the acceptable level of detection risk 可接受的检查风险 FW~%xUSE5
61.assessed level of material misstatement risk 重大错报风险的评估水平 -LI^(_
62.simall business 小规模企业 E&ou(Q={
63.accounting system 会计系统 sOQF_X(.x
64.test of control 控制测试 i P gewjx
65.walk-through test 穿行测试 |3j'HN
5S
66.communication 沟通 gmtp/?>e
67.flow chart 流程图 -T3 z@k
68.reperformance of internal control 重新执行 \ <b-I
69.audit evidence 审计证据 2Hl0besm
70.substantive procedures 实质性程序 }q7rR:g
71.assertions 认定 lJ1_Zs `
72.esistence 存在 {=};<;_F
73.occurrence 发生 ++=t|ZS
U
74.completeness 完整性 nQbF~
75.rights and obligations 权利和义务 AWsy9
76.valuation and allocation 计价和分摊 mux_S2x9m\
77.cutoff 截止 ^oaFnzJdf
78.accuracy 准确性 fl%X>
\i/7
79.classification 分类 H*s_A/$
80.inspection 检查 Jm0o[4
81.supervision of counting 监盘 6^_:N1@
82.observation 观察 pD;'uEFBQ
83.confirmation 函证 GIG\bQSv2
84.computation 计算 WxO2
85.analytical procedures 分析程序 pGO=3=O
86.vouch 核对 M9*#8>
87.trace 追查 xJ=@xfr$
88.audit sampling 审计抽样 a8Va3Y
89.error 误差 p h5rS<
90.expected error 预期误差 3n ~n-Jo
91.population 总体 3kU4?D]
92.sampling risk 抽样风险 ^ "
93.non- sampling risk 非抽样风险 ON()2@Y4
94.sampling unit 抽样单位 0-VC$)S
95.statistical sampling 统计抽样 ]; CTr0
96.tolerable error 可容忍误差 V1h&{D\"
97.the risk of under reliance 信赖不足风险 8l<