审计英语术语1--专业英语.docVIP

审计英语术语 时间:2007-09-24 18:18来源:网络收集 作者:不详 点击: 97次 审计英语术语 　　 audit?审计CPA?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?董事会a change in engaement?变更约定书shareholder?股东component?组成部分knowledge of the entitys 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 …, 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 years working papers?以前年度工作底稿director?董事senior operating personel?高级管理人员internal audit personel, internal audits?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mannagement response thereto?管理当局的对策appropriateness?适当性accounting estimate?会计估计management represent