审计英汉词汇(修订版)

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1、审计英汉词汇(修订版)audit审计CPA注册会计师assurance保证auditoffinancialstatements财务报表审计agreed-uponprocedures商定程序compilation编制highlevelsofassurance高保证水平moderatelevelsofassurance中等保证水平credibility可信性reliability可靠性relevance相关,相关性continuingprofessionaleducation(CPE)职业后续教育AuniformCPAexamination统一注会考试professionals

2、kepticism职业谨慎objectivity客观，客观性professionalcompetence专业胜任能力SeniorCPA-in-charge项目经理auditengagementletter业务约定书recurringaudit连续审计、常年审计theclient委托人thenominatedCPA被提名审计师changeCPA更换审计师theexistingCPA现任审计师theprecedingCPA后任注册会计师ThepredecessorCPA前任注册会计师auditappointment审计委托theagreedterm约定条款acceptanaud

3、itengagement接受业务委托theobjectiveoftheengagement委托目的thescopeoftheaudit审计范围issuetheauditreport出具审计报告otherCPA其他注册会计师expert专家withdraw撤销aninitialaudit初次审计theboardofdirectors董事会achangeinengagement变更约定书shareholder股东component组成部分knowledgeoftheentity’sbusiness了解补审计单位情况performinganauditoffinancialstat

4、ements实施财务报表审计assessinherentandcontrolrisks评估固有风险和内部控制风险determinethenature,timingandextendoftheauditprocedures决定审计程序的性质、时间和范围ageneralknowledgeof,初步了解apreliminaryknowledgeof初步了解amoreparticularknowledgeof进一步了解priortoacceptinganengagement接受业务委托之前followingacceptanceoftheengagement接受业务委托之后updat

5、eandrevaluateinformationgatheredpreviously更新并重新评价以前收集的信息theprioryear’sworkingpapers以前年度工作底稿director董事senioroperatingpersonnel高级管理人员internalauditpersonnel内部审计人员internalauditreports内部审计报告minutesofmeeting会议纪要materialsenttoshareholdersorfiledwithregulatoryauthorities寄送股东或报送临管部门备案的资料interimfina

6、ncialreports中期财务报告managementpolicymanual管理政策手册chartofaccounts会计科目表exerciseprofessionaljudgment做出专业判断businessrisks(oftheclient)经营风险managementresponsethereto管理当局的对策appropriateness适当性accountingestimate会计估计managementrepresentations管理层声明reratedparty关联方relatedpartytransaction关联方交易goingconcernass

7、umption持续经营假设auditplan审计计划theoverallauditplan总体审计计划thedetailedauditplan具体审计计划efficientaudit审计效率thesizeoftheentity被审计单位的规模thecomplexityoftheaudit审计的复杂性thespecificmethodologyandtechnology具体的方法和技术financialperformance财务业绩materialmisstatement重大遗漏significantauditare