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注会《审计》英语常用词汇 C*}TY)8
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1.audit 审计 8?GS :+
2.attestation 鉴证 uv++
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3.credibility 可信赖程度 LF'M!C9|
4.audit of financial statements 财务报表审计 fq){?hk~O
5.agreed-upon procedures 执行商定程序 D!.
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6.high levels of assurance 高水平保证 41<.e`{
7.compilation 编制 e!wS"[,
8.reliability 可靠性 rSIb1zJ
9.relevance 相关性 f:k3j}&
10.professional skepticism 职业谨慎 ()}B]?
11.objectivity 客观性 8c m,G
12. professional competence 专业胜任能力 27-<q5q
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 ny5=
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15.recurring audit 连续审计 }b+tD3+
16.the client 委托人 GNXQD}L?b?
17.change CPA 更换注册会计师 ,w|f*L$
18.the existing CPA 现任注册会计师 +igFIoHTM
19.the successor CPA 后任注册会计师 xo0",i
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20.the preceding CPA前任注册会计师 5|ih>? C/(
21.issue the audit report 出具审计报告 6&=xu|M<x=
22.expert 专家 @WX]K0$;
23.the board of directors 董事会 DT # 1*&-
24.knowledge of the entity‘ s business 了解被审计单位情况 k--.g(T
25.assess material misstatement risks评估重大错报风险 4WnB{9
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DJeP]
27.a general knowledge of —— 初步了解―――的情况 +[9~ta|j
28.a more knowledge of—— 进一步了解的情况 =5E G}@
29.the prior year‘s working papers 以前年度工作底稿 E+$vIYq:W
30.minutes of meeting 会议纪要 qoBm!|q
31.business risks 经营风险 WigC'
32.appropriateness 适当性 u0h {bu
33.accounting estimate 会计估计 -IJt( X|
34.management representations 管理层声明 F]3iL^v
35.going concern assumption 持续经营假设 A'qJke=
36.audit plan 审计计划 w}<BO>
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37.significant audit areas 重点审计领域 b/oJ[Vf
38.error 错误 pi? q<p%
39.fraud舞弊 OWCd$c_(
40.modified or additional procedures 修改或追加审计程序 >`8r 52
41.misappropriation of assets 侵占资产 6q?C"\_
42.transactions without substance 虚假交易 _s!(9
43.unusual pressures 异常压力 @*L^Jgn
44.the suspected noncompliance 涉嫌存在违法行为 $O&P@8:Z
45.materialiy 重要性 ]j0v.
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46.exceed the materiality level 超过重要性水平 02&m