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注会《审计》英语常用词汇 SU.9;I
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1.audit 审计 PH,MZ"Z%
2.attestation 鉴证 #f*,mY|>
3.credibility 可信赖程度 XLG6f(B= F
4.audit of financial statements 财务报表审计 >|Xy'ZR
5.agreed-upon procedures 执行商定程序 p~X=<JM
6.high levels of assurance 高水平保证 ^5BLuN6
7.compilation 编制 "l83O8 L
8.reliability 可靠性 ,Oqd4NS
9.relevance 相关性 cSMiNR
10.professional skepticism 职业谨慎
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11.objectivity 客观性 s>d /9 b
12. professional competence 专业胜任能力 .Ioj]r
13.Senior/CPA-in-charge 项目经理 *^h$%<QI
14.audit engagement letter 业务约定书 ?U}Ml]0~
15.recurring audit 连续审计 7*{9 2_M
16.the client 委托人 ;|nC;D]
17.change CPA 更换注册会计师 $x%3^{G
18.the existing CPA 现任注册会计师 a?^xEye
19.the successor CPA 后任注册会计师 DM*GvBdR
20.the preceding CPA前任注册会计师 ,B^NH7A:
21.issue the audit report 出具审计报告 | dLA D4%
22.expert 专家 +i %,+3#6
23.the board of directors 董事会 [ij8h,[~]
24.knowledge of the entity‘ s business 了解被审计单位情况 zYL</!6a[
25.assess material misstatement risks评估重大错报风险 7&I+mw/X
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 (YOp
27.a general knowledge of —— 初步了解―――的情况 >pS@;t'
28.a more knowledge of—— 进一步了解的情况 Ds}ctL{6
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29.the prior year‘s working papers 以前年度工作底稿 KN41kkN
30.minutes of meeting 会议纪要 Er 4P
31.business risks 经营风险 {9 PeBc
32.appropriateness 适当性 hvc%6A\nm
33.accounting estimate 会计估计 VW,"
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34.management representations 管理层声明 WKHEU)'!
35.going concern assumption 持续经营假设 xt{f+c@P
36.audit plan 审计计划 Hh|a(Zq,
37.significant audit areas 重点审计领域 vocXk_
38.error 错误 rSGt`#E-s.
39.fraud舞弊 "0ITW46n
40.modified or additional procedures 修改或追加审计程序 83^|
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41.misappropriation of assets 侵占资产 >_ )~"Ra
42.transactions without substance 虚假交易 pONBF3H8
43.unusual pressures 异常压力 tks3xS
44.the suspected noncompliance 涉嫌存在违法行为 mAI<