注册会计师考试《审计》中用到的372个英文单词

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1、注册会计师考试《审计》中用到的372个英文单词64.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.substantiveprocedures实质性程序71.assertions认定72.esistenee存在73.occurrenee发生74.completeness完整性75.rightsandobliga

2、tions权利和义务76.valuationandallocation计价和分摊77.cutoff截止7&accuracy准确性79.classification分类80.inspection检查81.supervisionofcounting监盘82.observation观察83.confirmation函证84.computation计算85.analyticalprocedures分析#呈丿手86.vouch核对87.trace追查88.auditsampling审讣抽样89.error误差90.expecteder

3、ror预期谋差91.population总体92.samplingrisk抽样风险93.non-samplingriskII：抽样风险94.samplingunit抽样单位95.statisticalsampling统计抽样96.tolerableerror可容忍误差97.theriskofunderreliance侑赖不足风险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

4、行商定程序6.highlevelsofassuranee高水平保证7.compilation编制8.reliability叮靠性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

5、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出貝审计报告22.expert专家23.theboardofdirectors董事会24.knowledgeoftheentity'sbusiness了解被中计单位情况25.assessmaterialmisstatementrisks评估重人错报风险26.deteminethenature,timingandextentofthea

6、uditprocedures确定审计程序的性质、时间和范圉27.ageneralknowledgeof初步了解的悄况28.amoreknowledgeof——进一步（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.accountingestimate会占i十34.managementrepreserotations管理层声明35.goingconcernas

7、sumption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上ransactionswithoutsubstance虚假交易43.unusualpressures异常压力44.thesuspectednoncomplianee涉嫌存在违法行为45.materially重要性46.

8、exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重耍性水平4&anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrelateda