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注会《审计》英语常用词汇 #1C]ZV] B
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1.audit 审计 1
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2.attestation 鉴证 eh%{BXW[p
3.credibility 可信赖程度 |VzXcV-"8)
4.audit of financial statements 财务报表审计 lu6iU
5.agreed-upon procedures 执行商定程序 1l/t|M^I
6.high levels of assurance 高水平保证 Yo1]HG(kXB
7.compilation 编制 pH2/."zE<
8.reliability 可靠性
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9.relevance 相关性 7x=4P|(\}
10.professional skepticism 职业谨慎 \>>P%EU,
11.objectivity 客观性 ?E_;[(Mcr
12. professional competence 专业胜任能力 Zwz co
13.Senior/CPA-in-charge 项目经理 J2 / 19'QE
14.audit engagement letter 业务约定书 kh{3s:RQfC
15.recurring audit 连续审计 6"
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16.the client 委托人 2X[oge0@
17.change CPA 更换注册会计师 L,.AY?)+7
18.the existing CPA 现任注册会计师 |V4<eF-0S
19.the successor CPA 后任注册会计师 {NQCe0S+p
20.the preceding CPA前任注册会计师 `|Hk+V
21.issue the audit report 出具审计报告 +zd/<
22.expert 专家 YF-A8gXS
23.the board of directors 董事会 %.D!J",\/K
24.knowledge of the entity‘ s business 了解被审计单位情况 9pPLOXr ,
25.assess material misstatement risks评估重大错报风险 1<fW .Q)
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 *sZH3:
27.a general knowledge of —— 初步了解―――的情况 !Vg=l[
28.a more knowledge of—— 进一步了解的情况 gwsIzYV
29.the prior year‘s working papers 以前年度工作底稿 n((A:b
30.minutes of meeting 会议纪要 %$kd`Rl}
31.business risks 经营风险 RjH68=n
32.appropriateness 适当性 ~ +>ehU
33.accounting estimate 会计估计 a$h^<D
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34.management representations 管理层声明 XXhN;-p
35.going concern assumption 持续经营假设 )`(]jx!
36.audit plan 审计计划 ~bm'i%$k
37.significant audit areas 重点审计领域 ]jm:VF]4
38.error 错误 utBrH
39.fraud舞弊 k
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40.modified or additional procedures 修改或追加审计程序 tk*-Cx?_
41.misappropriation of assets 侵占资产 YvcV801Go
42.transactions without substance 虚假交易 <G|i5/|7
43.unusual pressures 异常压力 r#2Fk&Z9
44.the suspected noncompliance 涉嫌存在违法行为 p}h.2)PO
45.materialiy 重要性 L -:@Om!
46.exceed the materiality level 超过重要性水平 8PH4v\tJEK
47.approach the materiality level 接近重要性水平 /gl8w-6
48.an acceptably low level 可接受水平 j)Ak:l%a
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Z)$@1Q4P?1
50.misstatements or omissions 错报或漏报 $H[q5(_~
51.aggregate 总计 H8[A*uYL
52.subsequent events 期后事项 ,c^nW
53.adjust the financial statements 调整财务报表 qljsoDG
54.perform additional audit procedures 实施追加的审计程序 .gmS1ju
55.audit risk 审计风险 r8eJ&-Yi{Z
56.detection risk 检查风险 #T2J +
57.inappropriate audit opinion 不适当的审计意见 23i2yT
58.material misstatement 重大的错报 qbeUc5`1
59.tolerable misstatement 可容忍错报 IQ_s]b;z
60.the acceptable level of detection risk 可接受的检查风险 ^g|cRI_"
61.assessed level of material misstatement risk 重大错报风险的评估水平 aA52Li
62.simall business 小规模企业 (AtyM?*
63.accounting system 会计系统 Dol{y=(3e
64.test of control 控制测试 t"YsIOT:O"
65.walk-through test 穿行测试 r~h#
66.communication 沟通 W[*xr{0V
67.flow chart 流程图 MjQju@
68.reperformance of internal control 重新执行 1=z[U|&R
69.audit evidence 审计证据 .,p=e$x]
70.substantive procedures 实质性程序 =#[oi3k
71.assertions 认定 hL6;n*S=
72.esistence 存在 72"H#dy%U
73.occurrence 发生 @`C'tfG
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74.completeness 完整性 Ze8.+Ee
75.rights and obligations 权利和义务 ?#xm6oe#aH
76.valuation and allocation 计价和分摊 <7F-WR/2n
77.cutoff 截止 <\ <o#Vq
78.accuracy 准确性 [8IO0lul+
79.classification 分类 hEu_mw#
80.inspection 检查 +Tu?PuT7k
81.supervision of counting 监盘 1<73uR&b%
82.observation 观察 `MuX/[q
83.confirmation 函证 E5)0YYjHZ
84.computation 计算 4Ex&A