和审计有关的英文词汇表

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 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 …, 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

senior operating personel

高级管理人员

internal audit personel, internal audit’s

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 representations

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