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注会《审计》英语常用词汇 DKZ69^
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1.audit 审计 "{k3~epYaN
2.attestation 鉴证 P*SXfb"HC
3.credibility 可信赖程度 J{y@ O
4.audit of financial statements 财务报表审计 s@$AYZm_
5.agreed-upon procedures 执行商定程序 zkMQ=,[
6.high levels of assurance 高水平保证
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7.compilation 编制 ezn>3?S
8.reliability 可靠性 pqe**`z@y
9.relevance 相关性 pGIeW}2'9
10.professional skepticism 职业谨慎 luMNi^FQ
11.objectivity 客观性 md0=6<
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12. professional competence 专业胜任能力 AS7!FD6b
13.Senior/CPA-in-charge 项目经理 xn"g_2Hi
14.audit engagement letter 业务约定书 .\VjS^o&Z&
15.recurring audit 连续审计
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16.the client 委托人 j!s&yHE1
17.change CPA 更换注册会计师 9YJb~tuZ73
18.the existing CPA 现任注册会计师 A-W7!0
19.the successor CPA 后任注册会计师 W.a/k7 p
20.the preceding CPA前任注册会计师 "#7i-?=
21.issue the audit report 出具审计报告 L!5f*
22.expert 专家 1pV"
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23.the board of directors 董事会 C$bK!]a
24.knowledge of the entity‘ s business 了解被审计单位情况 =N=,;<6%A
25.assess material misstatement risks评估重大错报风险 `
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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 x\jHk}Buj
27.a general knowledge of —— 初步了解―――的情况 =9c24j
28.a more knowledge of—— 进一步了解的情况 SCjACQ}-
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 g@QpqrT
31.business risks 经营风险
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32.appropriateness 适当性 5?b9[o+D
33.accounting estimate 会计估计 L4NC-
34.management representations 管理层声明 h+Dok#g
35.going concern assumption 持续经营假设 %VMazlM15
36.audit plan 审计计划 $\bH5|Hk]
37.significant audit areas 重点审计领域
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38.error 错误 mK4a5H
39.fraud舞弊 <ESAoY"RPN
40.modified or additional procedures 修改或追加审计程序 >eC^]#c
41.misappropriation of assets 侵占资产 T.pPQH__
42.transactions without substance 虚假交易 .C#}g
43.unusual pressures 异常压力 9xWrz;tzo
44.the suspected noncompliance 涉嫌存在违法行为 0h7\zoZ5
45.materialiy 重要性 j<!$ug9VA
46.exceed the materiality level 超过重要性水平 pTTif|c
47.approach the materiality level 接近重要性水平 Qu\E/T`
48.an acceptably low level 可接受水平 HV sIbQS
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 $d"6y
50.misstatements or omissions 错报或漏报 T>c;q%A/
51.aggregate 总计 yqK82z5U*R
52.subsequent events 期后事项 @ +7'0[y?
53.adjust the financial statements 调整财务报表 %=]{~5f>
54.perform additional audit procedures 实施追加的审计程序 ^I0SfZ'Y
55.audit risk 审计风险 HZ|6&9w
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56.detection risk 检查风险 PQfx0n,
57.inappropriate audit opinion 不适当的审计意见 iz'8P-]K>
58.material misstatement 重大的错报 VHJr+BQ1K/
59.tolerable misstatement 可容忍错报 Xbz}pAnj
60.the acceptable level of detection risk 可接受的检查风险 D1w_Vpz
61.assessed level of material misstatement risk 重大错报风险的评估水平 %pMW5]H
62.simall business 小规模企业 6wF?FtT
63.accounting system 会计系统 9orza<#
64.test of control 控制测试 @1>83-p"X
65.walk-through test 穿行测试 /
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66.communication 沟通 34oC285yc
67.flow chart 流程图 I[&!\Me[+w
68.reperformance of internal control 重新执行 =v_ju;C=
69.audit evidence 审计证据 RH`m=?~J,
70.substantive procedures 实质性程序 #[A/zH|xvV
71.assertions 认定 mb&b