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[专业英语]审计考试中用到的英文单词 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-14
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
1.audit   审计 E6zSMl5b  
  2.attestation /_l$h_{DH  
  鉴证 ' V#$PZx  
  3.credibility X&14;lu%p  
  可信赖程度 'NYW`,  
  4.audit of financial statements 财务报表审计 ]w;!x7bU(  
  5.agreed-upon procedures 执行商定程序 P")1_!  
  6.high levels of assurance 高水平保证 M!)~h<YL  
  7.compilation 编制 3JJEj1O  
  8.reliability 可靠性 aoP=7d|K/  
  9.relevance 相关性 @&xWd{8'  
  10.professional skepticism 职业谨慎 lzDA0MPI:  
  11.objectivity 客观性 V|W[>/  
  12. professional competence 专业胜任能力  :qe.*\ c  
  13.Senior/CPA-in-charge 项目经理 B9h'}460H  
  14.audit engagement letter 业务约定书 )j/b `V6  
  15.recurring audit 连续审计 mo()l8  
  16.the client 委托人 rctGa ,l  
  17.change CPA 更换注册会计师 ;5PBZ<w  
  18.the existing CPA 现任注册会计师 RR9G$}WS(  
  19.the successor CPA 后任注册会计师  UOYhz.  
  20.the preceding CPA前任注册会计师 0wnC"2GUX  
  21.issue the audit report 出具审计报告 G~nQR qv  
  22.expert 专家 )N'rYS' 9  
  23.the board of directors 董事会 E,p4R%:$@1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *mtS\J  
  25.assess material misstatement risks评估重大错报风险 *)u%KYGr  
  26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cfhiZ~."T  
  27.a general knowledge of ————- 初步了解―――的情况 iwx*mC{|A  
  28.a more knowledge of—————— 进一步了解的情况 ~lH_d[  
  29.the prior year‘s working papers 以前年度工作底稿 }2+*E}g  
  30.minutes of meeting 会议纪要 q)rxv7Iu\  
  31.business risks 经营风险 }$X/HK  
  32.appropriateness 适当性 fZka$ 4  
  33.accounting estimate 会计估计 s9F{UN3  
  34.management representations 管理层声明 p|9Eue3j2  
  35.going concern assumption 持续经营假设 bJ5 VlK67R  
  36.audit plan 审计计划 4IGn,D^  
  37.significant audit areas 重点审计领域 1}ER+;If  
  38.error 错误 q:ah%x[  
  39.fraud舞弊 _oAWj]~rO  
  40.modified or additional procedures 修改或追加审计程序 YE;Tpji  
  41.misappropriation of assets 侵占资产 w e}G%09L  
  42.transactions without substance 虚假交易 ?w5>Z/V  
  43.unusual pressures 异常压力 !}I+)@~\w  
  44.the suspected noncompliance 涉嫌存在违法行为 !si}m~K!_  
  45.materialiy 重要性 9AP."RV  
  46.exceed the materiality level 超过重要性水平 *w5xC5*  
  47.approach the materiality level 接近重要性水平 ;%B:1Z  
  48.an acceptably low level 可接受水平 AXT(D@sI=  
  49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fb|%)A=  
  50.misstatements or omissions 错报或漏报 h;DLD8L  
  51.aggregate 总计 =";G&)H-  
  52.subsequent events 期后事项 d8ck].m=  
  53.adjust the financial statements 调整财务报表 !Y^3%B%  
  54.perform additional audit procedures 实施追加的审计程序 %R m`+  
  55.audit risk 审计风险 C7Ny-rj}IA  
  56.detection risk 检查风险 B:rzM:BQ  
  57.inappropriate audit opinion 不适当的审计意见 J>N^FR9  
  58.material misstatement 重大的错报 ,,+iPGa<  
  59.tolerable misstatement 可容忍错报 :sA$LNj}  
  60.the acceptable level of detection risk 可接受的检查风险 d<_#Q7]I4  
61.assessed level of material misstatement risk 重大错报风险的评估水平 BRTCo,i  
  62.simall business 小规模企业 ul^VGW>i  
  63.accounting system 会计系统 6xiCTs0@  
  64.test of control 控制测试 0'zX6%  
  65.walk-through test 穿行测试 iTc q=  
  66.communication 沟通 2}0S%R(  
  67.flow chart 流程图 ~ya@ YP]';  
  68.reperformance of internal control 重新执行 ')zf8>,  
  69.audit evidence 审计证据 =.(~`ici~  
  70.substantive procedures 实质性程序 JyDg=%-$2  
  71.assertions 认定 N:~CN1  
  72.esistence 存在 Ng|c13A=  
  73.occurrence 发生 J. $U_k  
  74.completeness 完整性 [ ~:wS@%  
  75.rights and obligations 权利和义务 8>AST,  
  76.valuation and allocation 计价和分摊 Gc,6;!+(  
  77.cutoff 截止 ~djHtd>  
  78.accuracy 准确性 m5 l,Lxj  
  79.classification 分类 uy rS6e0  
  80.inspection 检查 \'.|7{Xu  
  81.supervision of counting 监盘 |3P dlIbO  
  82.observation 观察 A; Av0@w  
  83.confirmation 函证 P-?R\(QYtR  
  84.computation 计算 3A!Qu$r9  
  85.analytical procedures 分析程序 jg\FD51$  
  86.vouch 核对 2P,{`O1]  
  87.trace 追查 Ft<B[bQ  
  88.audit sampling 审计抽样 S+7u,%n/  
  89.error 误差 2g HRfTF  
  90.expected error 预期误差 `h='FJ/!  
  91.population 总体 r^T+ I3  
  92.sampling risk 抽样风险 W0k7(v)  
  93.non- sampling risk 非抽样风险 ]S7>=S  
  94.sampling unit 抽样单位 fb?YDM  
  95.statistical sampling 统计抽样 FO{?Z%& ;  
  96.tolerable error 可容忍误差 ,;)_$%bHc  
  97.the risk of under reliance 信赖不足风险 o2R&s@%0@B  
  98.the risk of over reliance 信赖过度风险 wo5fGQJ  
  99.the risk of incorrect rejection 误拒风险 BPd * @l  
  100. the risk of incorrect acceptance 误受风险 L "5;<  
  101.working trial balance 试算平衡表 ,b9!\OWDF  
  102.index and cross-referencing 索引和交叉索引 :=?od 0]W  
  103.cash receipt 现金收入 8;$zD]{D1  
  104.cash disbursement 现金支出 1 Sz v4  
  105.bank statement 银行对账单 n+D93d9LP  
  106.bank reconciliation 银行存款余额调节表 !0X/^Xv@=  
  107.balance sheet date 资产负债表日 q);@iiJ-  
  108.net realizable value 可变现净值 ~S~4pK  
  109.storeroom 仓库 W.nr&yiQ  
  110.sale invoice 销售发票 V6kJoSyde  
  111.price list 价目表 S7(tGD  
  112.positive confirmation request 积极式询证函 #n.XOet<\  
  113.negative confirmation request 消极式询证函 -0>s`ruor  
  114.purchase requisition 请购单 JYrOE "!h  
  115.receiving report 验收报告 cv"Bhql  
  116.gross margin 毛利 |*B9{/;4  
  117.manufacturing overhead 制造费用 \{. c0  
  118.material requisition 领料单 6kHuKxY,  
  119.inventory-taking 存货盘点 qnJs,"sn  
  120.bond certificate 债券 "{x+ \Z\  
  121.stock certificate 股票 ,:xses*7  
  122.audit report 审计报告 AHet,N  
  123.entity 被审计单位 {r?+PQQ#  
  124.addressee of the audit report 审计报告的收件人 .TO#\!KBv  
  125.unqualified opinion 无保留意见 R  c  
  126.qualified opinion 保留意见 ( "wmc"qH  
  127.disclaimer of opinion 无法表示意见 0?*":o30  
  128.adverse opinion 否定意见 +[7 DRT:  
  129 Auditors‘Report审计报告 G]T&{3g-.  
  130 internal audit内部审计 G;AJBs>Y}  
  131 public sector audit政府审计 FJ2~SKWT  
  账项基础审计accounting number-based audit Zp+orc7  
  风险导向审计方法risk-oriented audit approach BHpj_LB-P  
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