注冊(cè)會(huì)計(jì)師考試《審計(jì)》英語詞匯匯總（一）
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1.audit 審計(jì)
2.attestation 鑒證
3.credibility 可信賴程度
4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)
5.agreed-upon procedures 執(zhí)行商定程序
6.high levels of assurance 高水平保證
7.compilation 編制
8.reliability 可靠性
9.relevance 相關(guān)性
10.professional skepticism 職業(yè)謹(jǐn)慎
11.objectivity 客觀性
12. professional competence 專業(yè)勝任能力
13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理
14.audit engagement letter 業(yè)務(wù)約定書
15.recurring audit 連續(xù)審計(jì)
16.the client 委托人
17.change CPA 更換注冊(cè)會(huì)計(jì)師
18.the existing CPA 現(xiàn)任注冊(cè)會(huì)計(jì)師
19.the successor CPA 后任注冊(cè)會(huì)計(jì)師
20.the preceding CPA前任注冊(cè)會(huì)計(jì)師
21.issue the audit report 出具審計(jì)報(bào)告
22.expert 老師
23.the board of directors 董事會(huì)
24.knowledge of the entity‘ s business 了解被審計(jì)單位情況
25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)
26.detemine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍
27.a general knowledge of ―― 初步了解???的情況
28.a more knowledge of―― 進(jìn)一步了解的情況
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 會(huì)議紀(jì)要
31.business risks 經(jīng)營風(fēng)險(xiǎn)
32.appropriateness 適當(dāng)性
33.accounting estimate 會(huì)計(jì)估計(jì)
34.management representations 管理層聲明
35.going concern assumption 持續(xù)經(jīng)營假設(shè)
36.audit plan 審計(jì)計(jì)劃
37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域
38.error 錯(cuò)誤
39.fraud舞弊
40.modified or additional procedures 修改或追加審計(jì)程序
41.misappropriation of assets 侵占資產(chǎn)
42.transactions without substance 虛假交易
43.unusual pressures 異常壓力
44.the suspected noncompliance 涉嫌存在違法行為
45.materialiy 重要性
46.exceed the materiality level 超過重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層
50.misstatements or omissions 錯(cuò)報(bào)或漏報(bào)
51.aggregate 總計(jì)
52.subsequent events 期后事項(xiàng)
53.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表
54.perform additional audit procedures 實(shí)施追加的審計(jì)程序
55.audit risk 審計(jì)風(fēng)險(xiǎn)
56.detection risk 檢查風(fēng)險(xiǎn)
57.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見
58.material misstatement 重大的錯(cuò)報(bào)
59.tolerable misstatement 可容忍錯(cuò)報(bào)
60.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)
（2013年考試時(shí)間預(yù)測(cè)）（七天免費(fèi)試聽）
2013年注冊(cè)會(huì)計(jì)師考試招生簡章 2012年注冊(cè)會(huì)計(jì)師考后交流及真題分享
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