和审计有关的英文词汇表.doc

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1、和审计有关的英文词汇表continuingprofessionaleducation(CPE)audit审计CPA(CertifiedPublicAccountant)注册会计师assuranee可信性探证auditoffinancialstatements财务报表审计agreed-uponprocedures执行商定程序compilation编制highlevelsofassurance高保证水平moderatelevelsofassurance中等保证水平credibility可信性、可信程序reliability可靠性、可靠程序relevance

2、相关、相关性职业后续教育AuniformCPAexamination统一注册会计师考试professionalskepticism职业谨慎objectivity客观，客观性professionalcompetence专业胜任能力Senior/CPA-in-charge项戸经理auditengagementletter业务约定书recurringaudit连续审计、常年审计theclient委托人thenominatedCPA被提名审计师changeCPA更换审计师theexsitingCPA现任审计师theboardofdirectorstheprec

3、edingCPA(ThepredecessorCPA后任会计师auditappoinimenl审计委托theagreedterm约定条款accpetanauditengaement接受业务委托theobjectiveoftheengaement委托冃的thescopeoftheaudit审计范围issuetheauditreport出具审计报告otherCPA其他注册会计师expert专家withdraw撤销aninitialaudit初次审计董事会achangeinengaement变更约定书shareholder股东component组成部分kno

4、wledgeoftheentity,sbusiness了解补审计单位情况performinganauditoffinancialstatements实施财务报表审计assessinherentandcontrolrisks评估固有风险和内部控制风险determinethenature,timingandextendoftheauditprocedures决定审计程序的性质、时间和范閑ageneralknowledgeof…，apreminaryknowledgeof初步了解amoreparticularknowledgeof进一步了解priortoac

5、ceptinganengagement接受业务委托z前followingacceptanceoftheengagement接受业务委托z后updateandrevaluateinformationgatheredpreviously更新并重新评价以前收集的信息theprioryearsworkingpapers以前年度工作底稿director董事senioroperatingpersonel高级管理人员internalauditpersonel,internalaudit，s内部审计人员internalauditreports内部审计报告minutes

6、ofmeeting会议纪耍materialsenttoshareholdersorfiledwithregulatoryauthorities寄送股东或报送临管部门备案的资料interimfinancialreports中期财务报告managementpolicymanual管理政策于册chartofaccounts会计科冃表exerciseprofessionaljudgment做岀专业判断businessrisks(oftheclient)经营风险mannagementresponsethereto管理当局的对策appropriateness适当性

7、accountingestimate会计估计managementrepresentations管理层芦明reratedparty关联方relatedpartytransaction关联方交易goingconcernassumption持续经营假设auditplan审计计划theoverallauditplan总体审计计划thedetailedauditplan具体审计计划effcientaudit提高审计效率thesizeoftheentity被审计单位的规模thecomplexityoftheaudit审计的复杂性thespecificmethodo

8、logyandtechnology冥体的方法和技术financialperformance财务