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注会《审计》英语常用词汇 "kt7m
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1.audit 审计 rf/]VAK
2.attestation 鉴证 cgcU2N6y;
3.credibility 可信赖程度 sNG 7fi.|
4.audit of financial statements 财务报表审计 {o'(_.{
5.agreed-upon procedures 执行商定程序 JWM4S4yZHR
6.high levels of assurance 高水平保证 U2Siw
7.compilation 编制 "V:RKH`
8.reliability 可靠性 0kp
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9.relevance 相关性 ZDK+>^A)
10.professional skepticism 职业谨慎 cor!S a>
11.objectivity 客观性 f#38QP-T
12. professional competence 专业胜任能力 DBfq9%J _
13.Senior/CPA-in-charge 项目经理 z/o&r`no
14.audit engagement letter 业务约定书 zcV~)go6
15.recurring audit 连续审计 $*fEgU% c
16.the client 委托人 x'i~o'
17.change CPA 更换注册会计师 J"eE9FLM
18.the existing CPA 现任注册会计师 NljcHe}Qy
19.the successor CPA 后任注册会计师 41C6
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20.the preceding CPA前任注册会计师 9-Qu5L~
21.issue the audit report 出具审计报告 [
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22.expert 专家 >.g
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23.the board of directors 董事会 93)1
24.knowledge of the entity‘ s business 了解被审计单位情况 9j5k=IXg#a
25.assess material misstatement risks评估重大错报风险 /jc;
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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 WD8F]+2O\
27.a general knowledge of —— 初步了解―――的情况 -<\hcV`&
28.a more knowledge of—— 进一步了解的情况 (^|vN;
29.the prior year‘s working papers 以前年度工作底稿 KjV1->r#
30.minutes of meeting 会议纪要 cW{ Bsr
31.business risks 经营风险 [r1\FF@v,
32.appropriateness 适当性 E_xCRfw_i]
33.accounting estimate 会计估计 s|Vbc@t
34.management representations 管理层声明 bhjJH,%_>
35.going concern assumption 持续经营假设 n7#}i2:
36.audit plan 审计计划 HvG~bZN
37.significant audit areas 重点审计领域 r+k~%5Ff~
38.error 错误 |3EKK:RE
39.fraud舞弊 X5)].[d
40.modified or additional procedures 修改或追加审计程序 t;
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41.misappropriation of assets 侵占资产 G{'`L)~3N
42.transactions without substance 虚假交易 v00w
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43.unusual pressures 异常压力 x]"N:t
44.the suspected noncompliance 涉嫌存在违法行为 $.Qq:(O:6
45.materialiy 重要性 7@!ne&8Z?
46.exceed the materiality level 超过重要性水平 OLJ|gunA#
47.approach the materiality level 接近重要性水平 >@|XY<
48.an acceptably low level 可接受水平 4^w`]m
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 )K0rPnYV
50.misstatements or omissions 错报或漏报 kSqMI'89
51.aggregate 总计 $gcC}tX
52.subsequent events 期后事项 Hc-68]T
53.adjust the financial statements 调整财务报表 ]%6X
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54.perform additional audit procedures 实施追加的审计程序 m@`
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55.audit risk 审计风险 Z-'xJq
56.detection risk 检查风险 d/I*$UC
57.inappropriate audit opinion 不适当的审计意见 Ix+\oq,O
58.material misstatement 重大的错报 ";/,FUJJ
59.tolerable misstatement 可容忍错报 }ILg_>uq[
60.the acceptable level of detection risk 可接受的检查风险 -]Q6Ril
61.assessed level of material misstatement risk 重大错报风险的评估水平 [G}l;
62.simall business 小规模企业 uRRp8hht
63.accounting system 会计系统 +Ft@S(IE
64.test of control 控制测试 v?#W/].C+
65.walk-through test 穿行测试 ~i9'9PHX@
66.communication 沟通 /-C6I:
67.flow chart 流程图 FP h1 }qS
68.reperformance of internal control 重新执行 V%'+
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69.audit evidence 审计证据 r=^?
70.substantive procedures 实质性程序 Xp_G9I,+
71.assertions 认定 %b3s|o3An
72.esistence 存在 ]@mV9:n{
73.occurrence 发生 eQ eucmQd{
74.completeness 完整性 OOX[xv!b
75.rights and obligations 权利和义务 ]c$)0O\O
76.valuation and allocation 计价和分摊 /UPe@
77.cutoff 截止 222Mm/QN
78.accuracy 准确性 qHra9yuSh
79.classification 分类 +G?nmXG[vj
80.inspection 检查 C:@JLZB
81.supervision of counting 监盘 .7M:AS>
82.observation 观察 nkTu/)or
83.confirmation 函证 dhmZ3 ~cW>
84.computation 计算 U8R*i7
85.analytical procedures 分析程序 3=xN)j#B
86.vouch 核对 _ -C{:rV
87.trace 追查 K&>+<bJ_
88.audit sampling 审计抽样 I<^&~==
89.error 误差 7c
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90.expected error 预期误差 ;ax%H @o
91.population 总体 GYK&QYi,
92.sampling risk 抽样风险 { x/~gp
93.non- sampling risk 非抽样风险 eg
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94.sampling unit 抽样单位 G [$u`mxV^
95.statistical sampling 统计抽样 S"G`j!m1
96.tolerable error 可容忍误差 LyWgaf#/d
97.the risk of under reliance 信赖不足风险 hqVxvS"
98.the risk of over reliance 信赖过度风险 @eU5b63jM
99.the risk of incorrect rejection 误拒风险 6y+}=)J
100. the risk of incorrect acceptance 误受风险 eY#_!{*Wn
101.working trial balance 试算平衡表 ( ,!G$~Sy
102.index and cross-referencing 索引和交叉索引 y=spD^tM8
103.cash receipt 现金收入 yV/A%y-P
104.cash disbursement 现金支出 @Rp#*{
105.bank statement 银行对账单 yITL;dBy
106.bank reconciliation 银行存款余额调节表 aokV'6
107.balance sheet date 资产负债表日 HH3Ln+AWg_
108.net realizable value 可变现净值 .`Rju|l
109.storeroom 仓库 A4`3yy{0-
110.sale invoice 销售发票 bfl%yGkd/|
111.price list 价目表 O[O[E}8#
112.positive confirmation request 积极式询证函 o1?bqVF;6
113.negative confirmation request 消极式询证函 9qXKHro
114.purchase requisition 请购单 ]p5]n*0X
115.receiving report 验收报告 E[kf%\
116.gross margin 毛利 dAkJ5\=*
117.manufacturing overhead 制造费用 7IUu] Fi
118.material requisition 领料单 IP=."w
119.inventory-taking 存货盘点 lbUUf}
120.bond certificate 债券 # )]L3H<
121.stock certificate 股票 T>qI,BEY
122.audit report 审计报告 L
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123.entity 被审计单位 |E5\_Z
124.addressee of the audit report 审计报告的收件人 t`oH7)nut
125.unqualified opinion 无保留意见 i^2-PKPg{
126.qualified opinion 保留意见 yHIZpU|(j
127.disclaimer of opinion 无法表示意见 \mGok<b4
128.adverse opinion 否定意见 W34_@,GD
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A (1)ABC 作业基础成本计算 ;r.0=Uo9]
A (2)absorbed overhead 已吸收制造费用 >3&Oe
A (3)absorption costing 吸收成本计算 S?K x:]
A (4)account 账户,报表 ' zz^!@
A (5)accounting postulate 会计假设 b"7L
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A (6)accounting series release 会计公告文件 6#za\[
A (7)accounting valuation 会计计价 )g
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A (8)account sale 承销清单 H{CiN
A (9)accountability concept 经营责任概念 ;V)jC
A (10)accountancy 会计职业 k=M_2T'
A (11)accountant 会计师 lNs;-`I~
A (12)accounting 会计
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A (13)agency cost 代理成本 8o%g2 P9.
A (14)accounting bases 会计基础 &V7