和审计有关的英文词汇表
audit
审计
CPA(Certified Public Accountant)
注册会计师
assurance
可信性保证
audit of financial statements
财务报表审计
agreed-upon procedures
执行商定程序
compilation
编制
high levels of assurance
高保证水平
moderate levels of assurance
中等保证水平
credibility
可信性、可信程序
reliability
可靠性、可靠程序
relevance
相关、相关性
1毫升多少滴continuing professional education(CPE)
职业后续教育
A uniform CPA examination
统一注册会计师考试
professional skepticism
职业谨慎
objectivity
客观，客观性
professional competence
专业胜任能力
Senior/CPA-in-charge
项目经理
audit engagement letter
业务约定书
recurring audit
连续审计、常年审计
the client
委托人
the nominated CPA
被提名审计师傻样
change CPA
更换审计师
the exsiting CPA
现任审计师
the preceding CPA(The predecessor CPA
后任会计师
audit appointment
审计委托
the agreed term
约定条款
accpet an audit engaement
接受业务委托
the objective of the engaement
委托目的
the scope of the audit
审计范围
issue the audit report
出具审计报告
other CPA
其他注册会计师
expert
专家
withdraw
撤销
an initial audit
初次审计
the board of directors
妈妈的样子
董事会
a change in engaement
变更约定书
软件开发协议
shareholder
股东
component
组成部分
knowledge of the entity’s business
了解补审计单位情况
performing an audit of financial statements
实施财务报表审计
asss inherent and control risks
评估固有风险和内部控制风险
determine the nature, timing and extend of the audit procedures
决定审计程序的性质、时间和范围
a general knowledge of …, a preminary knowledge of
初步了解
a more particular knowledge of
进一步了解
prior to accepting an engagement
接受业务委托之前
following acceptance of the engagement
接受业务委托之后
update and revaluate information gathered previously
更新并重新评价以前收集的信息
the prior year’s working papers
以前年度工作底稿
director
董事
nior operating personel
高级管理人员
internal audit personel, internal audit’s
天地的成语内部审计人员
internal audit reports
内部审计报告
minutes of meeting
会议纪要
material nt to shareholders or filed with regulatory authorities
寄送股东或报送临管部门备案的资料
interim financial reports
中期财务报告
management policy manual
管理政策手册
chart of accounts
会计科目表
exerci professional judgment
做出专业判断
business risks(of the client)
经营风险
mannagement respon thereto
管理当局的对策
appropriateness
适当性
accounting estimate
会计估计
management reprentations
管理层声明
rerated party
关联方
related party transaction
关联方交易
going concern assumption
持续经营假设
audit plan
审计计划
the overall audit plan
总体审计计划
the detailed audit plan
具体审计计划
effcient audit
提高审计效率
the size of the entity
被审计单位的规模
the complexity of the audit
审计的复杂性
the specific methodology and technology
具体的方法和技术
financial performance
财务业绩
material misstatement石斛鸡汤
重大遗漏
significant audit areas
重点审计领域
coordination
综合素质三观
协调
review
复核
statutory responsibility
法定责任
time budget
时间预算
error
错误
fraud
舞弊
modified or additional procedure
修改或追加审计程序
plan and perform audit procedure
计划和实施审计程序
adequate accounting and internal control system
适当的会计和内部控制系统
reduce but not eliminate
减少但不能消除
manipulation
篡改
falsification
伪造
alteration of records or documents
更改文件或凭证
misappropriation of asts
侵占资产
transactions without substance
虚构交易
misapplication of accounting policies
滥用会计政策
the underlying records
原始凭证
oversight or misinterpretation
疏忽或误解
unusual pressures
异常压力
accounting policy alternative
会计政策变更
unusual transactions
异常交易
incomplete files
不完整文件
out of balance control accounts
财户余额不平衡
lack of proper authorization
缺乏恰当的授权
computer information systems environment
计算机信息系统环境
inherent limitations of audit test
审计测试的固有限制
disscuss with management
与管理层讨论
the remedial action
纠正措施
ek legal advice
寻求法律咨询
laws and regulations
法律与规章
noncompliance
没有遵守
withdrawal from the engagement
解除业务约定
nior management
高级管理层
detect noncompliance laws and regulations
发现没有遵守法律与规章的行为
deliberate failure to record transctions
故意漏记交易
nior management override of control
高级管理层逾越控制
intentional misreprentations being made to the CPA
故意对CPA做出错误陈述
written reprentation
管理层声明
the suspected noncompliance
涉嫌存在违法行为
audit committee
审计委员会
supervisory board
监事会
regulatory and enforcement authorities
临管和执法机构
materiality
重要性
exceed the materiality level
超过重要性水平
approach the materiality level
接近重要性水平
an acceptably low level
可接受的低水平
the overall finacial statement level and in related
财务报表层面和
梦到跟人打架account balances and transaction levels
相关账户、交易层面
the detected but uncorrected misstatements or omissions
已发现但尚未调整的错报或漏报
misstatements or omissions
错报或漏报
the detected and the projected misstatements or omissions
已发现和推断的错报或漏报
aggregate
累计
subquent events
期后事项
contingencies
或有事项
extend the scope of the substantive test
扩大实质性测试范围
adjust the financial statements
调整财务报表
perform additional audit procedures
