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注会《审计》英语常用词汇 ^L)3O|6c
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1.audit 审计 X{,mj"(w
2.attestation 鉴证 "RK"Pn+
3.credibility 可信赖程度 <PuY"-`/Oc
4.audit of financial statements 财务报表审计 &y=OZ
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5.agreed-upon procedures 执行商定程序 26nwUNak
6.high levels of assurance 高水平保证 M:%g)FgW
7.compilation 编制 3C%|src
8.reliability 可靠性 :.]EM*p?GV
9.relevance 相关性 e@0|fB%2
10.professional skepticism 职业谨慎 f77W{T4
11.objectivity 客观性 9"+MZ$
12. professional competence 专业胜任能力 FZ+2{wIV^
13.Senior/CPA-in-charge 项目经理 8Nyz{T[
14.audit engagement letter 业务约定书 r0lI&25w
15.recurring audit 连续审计 0=6mb]VUi=
16.the client 委托人 )D6i {I0
17.change CPA 更换注册会计师 stUv!
18.the existing CPA 现任注册会计师 2)|=+DN;
19.the successor CPA 后任注册会计师 |UWIV
20.the preceding CPA前任注册会计师 C=q&S6/+
21.issue the audit report 出具审计报告 iJOG"gI&
22.expert 专家 l9=Ka{$^*
23.the board of directors 董事会 $p0D9mF
24.knowledge of the entity‘ s business 了解被审计单位情况 <ml?DXT
25.assess material misstatement risks评估重大错报风险 6V1oZ-:}
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 nA("
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27.a general knowledge of —— 初步了解―――的情况 .[]S!@+%
28.a more knowledge of—— 进一步了解的情况 uKM` umE
29.the prior year‘s working papers 以前年度工作底稿 wZ\93W-}
30.minutes of meeting 会议纪要 JkT!
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31.business risks 经营风险 [#Gu?L_W
32.appropriateness 适当性 %po;ih$jr*
33.accounting estimate 会计估计 U!o
34.management representations 管理层声明 Sq_.RU
35.going concern assumption 持续经营假设 Qu=b-9
36.audit plan 审计计划 sGtxqnX:J
37.significant audit areas 重点审计领域 <5pNFj}0;X
38.error 错误 !wpK
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39.fraud舞弊 V
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40.modified or additional procedures 修改或追加审计程序 _[-MyU s
41.misappropriation of assets 侵占资产 e4Y+u8gT
42.transactions without substance 虚假交易 >TCit1yD
43.unusual pressures 异常压力 <|Lz#iV37
44.the suspected noncompliance 涉嫌存在违法行为 Tb?X KO,
45.materialiy 重要性 ]oSx]R>{f
46.exceed the materiality level 超过重要性水平 JJWPte/
47.approach the materiality level 接近重要性水平 6IT6EkiT
48.an acceptably low level 可接受水平 @^ YXE
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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 H.{F
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50.misstatements or omissions 错报或漏报 M*3G
51.aggregate 总计 x
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52.subsequent events 期后事项 lrKT?siB
53.adjust the financial statements 调整财务报表 %u&Vt"6m=
54.perform additional audit procedures 实施追加的审计程序 F#<:ZByjJ@
55.audit risk 审计风险 \{ QH^
56.detection risk 检查风险 'h6G"=+
57.inappropriate audit opinion 不适当的审计意见 86-Rm
58.material misstatement 重大的错报 ~b)X:ku
59.tolerable misstatement 可容忍错报 (VN'1a (
60.the acceptable level of detection risk 可接受的检查风险 R+uZi~
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z'k?lkB2i
62.simall business 小规模企业 Y1sK sdV
63.accounting system 会计系统 kDmuj>D
64.test of control 控制测试 oowofi(E
65.walk-through test 穿行测试 H'YK j'
66.communication 沟通 @aUNyyVP
67.flow chart 流程图 &0Y
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68.reperformance of internal control 重新执行 6-"tQ,AZ
69.audit evidence 审计证据 =#9#unvE!
70.substantive procedures 实质性程序 <HRPloVKo
71.assertions 认定 ti9e(Jt!O
72.esistence 存在 |-\anby<
73.occurrence 发生 U
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74.completeness 完整性 L9Zz-Dr s
75.rights and obligations 权利和义务 UQh.o
76.valuation and allocation 计价和分摊 6<S
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77.cutoff 截止 <BBzv-?D
78.accuracy 准确性 $04lL/;
79.classification 分类 vD9.X}l]
80.inspection 检查 Wll0mtv
81.supervision of counting 监盘 ]JGq{I>%+6
82.observation 观察 MH'%E^n `
83.confirmation 函证 (oy@j{G)c6
84.computation 计算 %4x0^<k~
85.analytical procedures 分析程序 >T[Y>]
86.vouch 核对 b&h'>(
87.trace 追查 B!quj!A
88.audit sampling 审计抽样 ;rL1[qwk
89.error 误差 DQ
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90.expected error 预期误差 Wkk(6gS,
91.population 总体 RE4#a2
92.sampling risk 抽样风险 BWYv.&