《审计》考试高频英语词汇

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1、1.audit审计2.attestation鉴证3.credibility可信赖程度4.auditoffinancialstatements财务扌艮表审计5.agreed-uponprocedures执行商定程序6・highlevelsofassuranee高水平保证7.compilation编制8.reliability可靠性9.relevance相关性10.professionalskepticismI［只业i筆'慎11.objectivity客观性12.professionalcompetenee专业胜任能力13.Senior/CPA-i

2、n-charge项Fl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

3、情况25.assessmaterialmisstatementrisks评估重人错报风险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•年度工作丿左稿30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness适当性

4、33.accountingestimate会计彳占计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修改或追加市计程序22.misappropriationofassets侵占资产23.transactionswithoutsubstance虚假交易24.unusualp

5、ressures界常压力25.thesuspectednoncomplianee涉嫌存在违法行为26.materially重要性27.exceedthematerialitylevel超过重要性水平28.approachthematerialitylevel接近重要性水平29.anacceptablylowlevel可接受水平30.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层31.misstatemen

6、tsoromissions错报或漏报32.aggregate总计33.subsequentevents期示事项34.adjustthefinancialstatements调整财务报表35.performadditionalauditprocedures实施追加的审计程序36.auditrisk审计风险37.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.theacce

7、ptablelevelofdetectionrisk可接受的检查风险61.assessedlevelofmaterialmisstatementrisk重大纟昔报丿儿险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testofcontrol控制测试65.walk-throughtest穿彳亍测试66.communication沟通67.flowchart流程图68.reperformaneeofinternalcontrol重新执彳亍69.auditevidence审计证据70.sub

8、stantiveprocedures实质性程序71.assertions认定72.esistenee存在73.occurrenee发生74.compl