注册会计师考试《审计》中用到的128个英文单词.doc

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1、I.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执彳亍商定程序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II.objectivity客观性12.professionalcompetence专业胜任能力13.

2、Senior/CPA-in-chcirge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.knowledge

3、oftheentity'sbusiness了解被审计单位情况25.assessmaterialmisstatementrisks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3().minutesofmeeting会议

4、纪要31.businessrisks经营风险32.appropriateness适当*匕33.accountingestimate会计估计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31.fraud舞弊32.modifiedoradditionalprocedures修改或追加审计程序41.misappropriatio

5、nofassets侵占资产42.transactionswithoutsubstance丿报假交易43.unusualpressures异常'压力44.thesuspectednoncompliance涉嫌存在违法行为45.materialiy重要性46.exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlev

6、elandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层50.misstatementsoromissions错扌艮或漏扌艮51.aggregate总计52.subsequentevents期后事项53.adjustthefinancialstatements调幣财务报表54.performadditionalauditprocedures实施追加的审计程序55.auditrisk审计风险56.detectionrisk检查风险57.inapp

7、ropriateauditopinion不适当的审计意见58.materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk口J接受的检查风险61.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testofcontrol控制测试65.walk-thr

8、oughtest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7Lassertions认定72.esistence存在73.occurrence发生74.completene