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注会《审计》英语常用词汇 nN{dORJlx
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1.audit 审计 )|T`17-
2.attestation 鉴证 %F$N#YG
3.credibility 可信赖程度 MTB@CP!u
4.audit of financial statements 财务报表审计 [y{E
5.agreed-upon procedures 执行商定程序 +rQg7a}
6.high levels of assurance 高水平保证 ec?1c&E
7.compilation 编制 }|He?[TR
8.reliability 可靠性 T0L+z/N_m.
9.relevance 相关性 a"qR J-@
10.professional skepticism 职业谨慎 *98Ti|
11.objectivity 客观性 iwz`
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12. professional competence 专业胜任能力 ]N\6h(**wy
13.Senior/CPA-in-charge 项目经理 G^"H*a
14.audit engagement letter 业务约定书 n2na9dX)w
15.recurring audit 连续审计 3W j,}
16.the client 委托人 wG:$6
17.change CPA 更换注册会计师 5`UJouHi
18.the existing CPA 现任注册会计师 _SF!T6A
19.the successor CPA 后任注册会计师 ;l`X!3
20.the preceding CPA前任注册会计师 2E$i_jc
21.issue the audit report 出具审计报告 vU9~[I`^p
22.expert 专家 x(yX0 ,P/7
23.the board of directors 董事会 (wlfMiO
24.knowledge of the entity‘ s business 了解被审计单位情况 *K!7R2Rat
25.assess material misstatement risks评估重大错报风险 z[FI2jl
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 gN\*Y
27.a general knowledge of —— 初步了解―――的情况 {fElto
28.a more knowledge of—— 进一步了解的情况 z6}Pj>1
29.the prior year‘s working papers 以前年度工作底稿 .q0AoM
30.minutes of meeting 会议纪要 [#zE.
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31.business risks 经营风险 o~}1oN
32.appropriateness 适当性 ?7rD42\8H
33.accounting estimate 会计估计 *?b@>_1K
34.management representations 管理层声明 8v$g
35.going concern assumption 持续经营假设 :>ZzP: QD
36.audit plan 审计计划 _}z_yu#jY
37.significant audit areas 重点审计领域 v+7*R)/
38.error 错误
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39.fraud舞弊 d.b?!kn
40.modified or additional procedures 修改或追加审计程序 9M0d+:YJ
41.misappropriation of assets 侵占资产 8 +L7E-
42.transactions without substance 虚假交易 Dwk$CJb3-
43.unusual pressures 异常压力 iZ
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44.the suspected noncompliance 涉嫌存在违法行为 I-,X
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45.materialiy 重要性 IF$^0q
46.exceed the materiality level 超过重要性水平 yj]ML:n
47.approach the materiality level 接近重要性水平 ylT6h_z1[Y
48.an acceptably low level 可接受水平 dRM5urR6,
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 G$S1#F -
50.misstatements or omissions 错报或漏报 ^VC7C~NZ!M
51.aggregate 总计 T!&jFy*W
52.subsequent events 期后事项 p( HyRCH
53.adjust the financial statements 调整财务报表 U!.~XT=
54.perform additional audit procedures 实施追加的审计程序 6HB]T)n
55.audit risk 审计风险 y 2cL2c$BT
56.detection risk 检查风险 SkriX\p
57.inappropriate audit opinion 不适当的审计意见 kkHTbn=!
58.material misstatement 重大的错报 rt,0j/o.1
59.tolerable misstatement 可容忍错报 widI
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60.the acceptable level of detection risk 可接受的检查风险 `6n!$Cxo
61.assessed level of material misstatement risk 重大错报风险的评估水平 g8rp|MOH
62.simall business 小规模企业 B>ge,
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63.accounting system 会计系统 }^IwQm*i
64.test of control 控制测试 N!.kq4$.
65.walk-through test 穿行测试 giQ{Xrj
66.communication 沟通 CF,8f$:2
67.flow chart 流程图 nP5d?
68.reperformance of internal control 重新执行 li1v 4
69.audit evidence 审计证据 %
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70.substantive procedures 实质性程序 91U^o8y
71.assertions 认定 zuUQ."#i
72.esistence 存在 DXt]b,
73.occurrence 发生 $dr27tse&<
74.completeness 完整性 J.*[gt%O|
75.rights and obligations 权利和义务 \}U[}5Pk&
76.valuation and allocation 计价和分摊 _+}-H
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77.cutoff 截止 L,yA<yrC
78.accuracy 准确性 ^l&nB