注册会计师审计专业术语中英对照

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1、注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：1.audit  审计2.attestation  鉴证3.credibility  可信赖程度4.auditoffinancialstatements财务报表审计5.agreed-uponprocedures执行商定程序6.highlevelsofassurance高水平保证7.compilation编制8.reliability可靠性9.relevance相关性10.professionalskepticism职业谨慎11.objectivity客观性12.professionalcompetence专业胜任能

2、力13.Senior/CPA-in-charge项目经理14.auditengagementletter业务约定书15.recurringaudit连续审计16.theclient委托人17.changeCPA　更换注册会计师18.theexistingCPA现任注册会计师19.thesuccessorCPA后任注册会计师20.theprecedingCPA前任注册会计师21.issuetheauditreport出具审计报告22.expert专家23.theboardofdirectors董事会24.knowledgeoftheentity‘sbusiness了解被审计单位情况

3、25.assessmaterialmisstatementrisks评估重大错报风险26.deteminethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围27.ageneralknowledgeof——初步了解的情况28.amoreknowledgeof——进一步了解的情况29.theprioryear‘sworkingpapers以前年度工作底稿30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness　适当性33.accountingesti

4、mate会计估计34.managementrepresentations管理层声明35.goingconcernassumption持续经营假设36.auditplan审计计划37.significantauditareas重点审计领域38.error错误39.fraud舞弊40.modifiedoradditionalprocedures修改或追加审计程序41.misappropriationofassets侵占资产42.transactionswithoutsubstance虚假交易43.unusualpressures异常压力44.thesuspectednoncompli

5、ance涉嫌存在违法行为45.materiality重要性46.exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层50.misstatementsoromissions错报或漏报51.aggregate总计52.subsequentevents/e

6、ventsafterthebalancesheetdate期后事项53.adjustthefinancialstatements调整财务报表54.performadditionalauditprocedures实施追加的审计程序55.auditrisk审计风险56.detectionrisk检查风险57.inappropriateauditopinion不适当的审计意见58.materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险61.ass

7、essedlevelofmaterialmisstatementrisk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.controltest/testofcontrol控制测试65.walk-throughtest穿行测试66.communication沟通67.flowchart流程图68.reperformanceofinternalcontrol重新执行69.auditevidence审计证据70.su