审计英汉词汇(修订版).txt

audit审计
CPA 注册会计师
assurance 保证
audit of financial statements 财务报表审计
agreed-upon procedures 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
reliability 可靠性
relevance 相关,相关性
continuing professional education(CPE) 职业后续教育
A uniform CPA examination 统一注会考试
professional skepticism 职业谨慎
objectivity 客观,客观性
petence 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
change CPA 更换审计师
the existing CPA 现任审计师
the preceding CPA 后任注册会计师
The predecessor CPA 前任注册会计师
audit appointment 审计委托
the agreed term 约定条款
accept an audit engagement 接受业务委托
the objective of the engagement 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 董事会
a change in engagement 变更约定书
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
assess 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, 初步了解
a preliminary 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
senior operating personnel 高级管理人员
internal audit personnel 内部审计人员
internal audit reports 内部审计报告
minutes of meeting 会议纪要
material sent 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
exercise professional judgment 做出专业判断
business risks(of the client) 经营风险
management response thereto管理当局的对策
appropriateness 适当性
accounting estimate 会计估计
management representations 管理层声明
rerated party