【精品】注会《审计》英语常用词汇

《【精品】注会《审计》英语常用词汇》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、注会《审计》英语常用词汇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专业胜任能力13.Senior/CPA-in-charge项目经理

2、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25.assessmaterialmisstatementr

3、isks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27.businessrisks经营风险28.appropriateness适当性29.accountingestimate会计估计30.managementrepresentations

4、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3&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.thesuspectednoncompliance涉嫌存在违法行为45.materialiy重要性46.exceedt

5、hematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平4&anacceptablylowlevel可接受水平49.theoveral1financialstatement1evelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层50・misstatementsoromissions错扌艮或漏扌li51.aggregate总计52.subsequentevents期后事项53.adjustthefinancialstatements调整财务报

6、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5&materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险59.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平60.simallbusiness小规模企业61

7、.accountingsystem会计系统62.testofcontrol控制测试63.walk-throughtest穿行测试64.communication沟通65.flowchart流程图66.rcpcrformaneeofinternalcontrol重新执行67.auditevidence审计证据68.substantiveprocedures实质性程序69.assertions认定70.esistence存在71.occurrence发生72.comple