审计英文词汇整理.pdf

1.audit 审计 42.transactions without substance 虚假交易 2.attestation 鉴证 43.unusual pressures 异常压力 3.credibility 可信赖程度 44.the suspected noncompliance 涉嫌存在违法行为 4.audit of financial statements 财务报表审计 45.materialiy 重要性 5.agreed-upon procedures 执行商定程序 46.exceed the materiality level 超过重要性水平 6.high levels of assurance 高水平保证 47.approach the materiality level 接近重要性水平 7.compilation 编制 48.an acceptably low level 可接受水平 8.reliability 可靠性 49.the overall financial statement level and in related 9.relevance 相关性 account balances and transaction levels 财务报表层 10.professional skepticism 职业谨慎 和相关账户、交易层 11.objectivity 客观性 50.misstatements or omissions 错报或漏报 12. professional competence 专业胜任能力 51.aggregate 总计 13.Senior/CPA-in-charge 项目经理 52.subsequent events 期后事项 14.audit engagement letter 业务约定书 53.adjust the financial statements 调整财务报表 15.recurring audit 连续审计 54.perform additional audit procedures 实施追加的 16.the client 委托人 审计程序 17.change CPA 更换注册会计师 55.audit risk 审计风险 18.the existing CPA 现任注册会计师 56.detection risk 检查风险 19.the successor CPA 后任注册会计师 57.inappropriate audit opinion 不适当的审计意见 20.the preceding CPA 前任注册会计师 58.material misstatement 重大的错报 21.issue the audit report 出具审计报告 59.tolerable misstatement 可容忍错报 22.expert 专家 60.the acceptable l