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注会《审计》英语常用词汇 oO>mGl36H
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1.audit 审计 p}}o#a~V),
2.attestation 鉴证 4S@^ym
3.credibility 可信赖程度 +X0?bVT
4.audit of financial statements 财务报表审计 uQ{ &x6.1
5.agreed-upon procedures 执行商定程序 Qg9 N?e{z
6.high levels of assurance 高水平保证 N/mTG2'<
7.compilation 编制
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8.reliability 可靠性 qv=i eU
9.relevance 相关性 a4L8MgF&$-
10.professional skepticism 职业谨慎 FU~ Ip
11.objectivity 客观性 ED @9,W0
12. professional competence 专业胜任能力 $AUC#<*C
13.Senior/CPA-in-charge 项目经理 ~k4S~!(U0
14.audit engagement letter 业务约定书 +PY LKyS>
15.recurring audit 连续审计 /e6\F7
16.the client 委托人 Y_)!U`>N?
17.change CPA 更换注册会计师 Y+syc dq
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 s7iguFQ
20.the preceding CPA前任注册会计师 f 6Bx>lh
21.issue the audit report 出具审计报告 DnP>ed"M!
22.expert 专家 CbA!
23.the board of directors 董事会 }i./,
24.knowledge of the entity‘ s business 了解被审计单位情况 kA{[k
25.assess material misstatement risks评估重大错报风险 EV z>#GC
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cRK1JxU
27.a general knowledge of —— 初步了解―――的情况 G0|j3y9$
28.a more knowledge of—— 进一步了解的情况 B3]q*ERAo
29.the prior year‘s working papers 以前年度工作底稿 a8FC#kfq
30.minutes of meeting 会议纪要 uMtq4.
31.business risks 经营风险 <l(LQmM;
32.appropriateness 适当性 lh&Q{t(+8
33.accounting estimate 会计估计 I8)x0)Lx
34.management representations 管理层声明 (qnzz!s
35.going concern assumption 持续经营假设 34Q l7LQp[
36.audit plan 审计计划 Oj6 -
37.significant audit areas 重点审计领域 a1_7plg
38.error 错误 DDyeNuK
39.fraud舞弊 Ua)ARi %
40.modified or additional procedures 修改或追加审计程序 {A2(a7vV
41.misappropriation of assets 侵占资产 Tf)qd\
42.transactions without substance 虚假交易 (\>3FwFHW|
43.unusual pressures 异常压力 c=K
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44.the suspected noncompliance 涉嫌存在违法行为
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