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注会《审计》英语常用词汇 r3&G)g=u
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1.audit 审计 BP'36?=Zo
2.attestation 鉴证 5[k/s}g
3.credibility 可信赖程度 U\4g#!qj
4.audit of financial statements 财务报表审计 n$xc];j
5.agreed-upon procedures 执行商定程序 Neq+16*u
6.high levels of assurance 高水平保证 591>rh)
7.compilation 编制 h)ECf?r<
8.reliability 可靠性
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9.relevance 相关性 bH7X'%r
10.professional skepticism 职业谨慎 /32Fy`KV
11.objectivity 客观性 jSh5!6O
12. professional competence 专业胜任能力 [,t*Pfq'W8
13.Senior/CPA-in-charge 项目经理 J*yf2&lI5
14.audit engagement letter 业务约定书 D.B.7-_8
15.recurring audit 连续审计 r?+%?$
16.the client 委托人 8ndYV>{f
17.change CPA 更换注册会计师 <k eVrCR
18.the existing CPA 现任注册会计师 Su
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19.the successor CPA 后任注册会计师 lGPUIoUo
20.the preceding CPA前任注册会计师 T*8VDY7
21.issue the audit report 出具审计报告 \\PjKAsh
22.expert 专家 nrL9
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23.the board of directors 董事会 AF;)#T
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24.knowledge of the entity‘ s business 了解被审计单位情况 2Nu=/tMN
25.assess material misstatement risks评估重大错报风险 B6u
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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
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27.a general knowledge of —— 初步了解―――的情况 5gH1.7i b
28.a more knowledge of—— 进一步了解的情况 g`{;(/M+
29.the prior year‘s working papers 以前年度工作底稿 Fsmycr!R
30.minutes of meeting 会议纪要 BWeA@v
31.business risks 经营风险 q
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32.appropriateness 适当性 )M,OfXa
33.accounting estimate 会计估计 A>
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34.management representations 管理层声明 M>wYD\oeg
35.going concern assumption 持续经营假设 5L+>ewl
36.audit plan 审计计划 |4)>:d
37.significant audit areas 重点审计领域 R@58*c:U(
38.error 错误 *]ly0nP
39.fraud舞弊 V,
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40.modified or additional procedures 修改或追加审计程序 7]U
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41.misappropriation of assets 侵占资产 V/%>4GYnC
42.transactions without substance 虚假交易 _(_a*ml
43.unusual pressures 异常压力 p#ol*m5wE
44.the suspected noncompliance 涉嫌存在违法行为 *;l]8.
45.materialiy 重要性 2KB\1&