CPA审计常用词汇

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1、1/7审计常用英语词汇1.audit审计2.Acceptabledifference可接受差异3.Accountingactivities会计活动4.Accountingestimateandpolices会计估计和会计政策5.Anti-fraudcontrols内部控制6.Assertion认定7.Auditcommittee审计委员会8.Auditfileassemblydate审计文档装订日9.Componentauditor组成部分审计师10.assurance鉴证11.credibility可信赖程度12.

2、auditoffinancialstatements财务报表审计13.agreed-uponprocedures商定程序14.highlevelsofassurance高水平保证15.compilation编制16.reliability可靠性17.relevance相关性18.professionalskepticism职业谨慎19.objectivity客观性20.professionalcompetence专业胜任能力21.Senior/CPA-in-charge项目经理22.auditengagementle

3、tter审计业务约定书23.recurringaudit连续审计24.theclient委托人（客户）25.changeCPA更换注册会计师26.theexistingCPA现任注册会计师27.thesuccessorCPA后任注册会计师28.theprecedingCPA前任注册会计师29.issuetheauditreport出具审计报告30.expert专家31.theboardofdirectors董事会32.knowledgeoftheentity‘sbusiness了解被审计单位情况33.assessma

4、terialmisstatementrisks评估重大错报风险34.determinethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围35.generalknowledgeof——初步了解―――的情况36.furtherassessmentof——进一步了解的情况37.theprioryear‘sworkingpapers以前年度工作底稿38.meetingminutes会议纪要39.businessrisks经营风险40.appropriate

5、ness适当性41.accountingestimate会计估计42.managementrepresentations管理层声明2/743.goingconcernassumption持续经营假设44.auditplan审计计划45.significantauditareas重点审计领域46.error错误47.fraud舞弊48.modifiedoradditionalprocedures修改或追加审计程序49.misappropriationofassets侵占资产50.transactionswithouts

6、ubstance虚假交易51.unusualpressures异常压力52.thesuspectednon-compliance涉嫌存在违法行为53.materiality重要性54.exceedthematerialitylevel超过重要性水平55.approachthematerialitylevel接近重要性水平56.anacceptablylowlevel较低的可接受水平57.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtra

7、nsactionlevels财务报表层和相关账户、交易层58.misstatementsoromissions错报或漏报59.aggregate总计60.subsequentevents期后事项61.adjustthefinancialstatements调整财务报表62.performadditionalauditprocedures实施追加的审计程序63.auditrisk审计风险64.detectionrisk检查风险65.inappropriateauditopinion不适当的审计意见66.material

8、misstatement重大的错报67.tolerablemisstatement可容忍错报68.theacceptablelevelofdetectionrisk可接受的检查风险69.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平70.smallbusiness小规模企业71.accoun