"&jWC
}` &an$Mu
注会《审计》英语常用词汇 P}=u8(u
{a>a?fVU
$@
/K/"
1.audit 审计 'k|?M
2.attestation 鉴证 bcgh}D
3.credibility 可信赖程度 CH
|A^!Zm
4.audit of financial statements 财务报表审计 z}XmRc_Ko
5.agreed-upon procedures 执行商定程序 'EsN{.l?
6.high levels of assurance 高水平保证 z'cK,psq(
7.compilation 编制 7D5;lM[_
8.reliability 可靠性 ?sF<L/P0
F
9.relevance 相关性 45cMG~]p
10.professional skepticism 职业谨慎 8Lm}x
_
11.objectivity 客观性 uc6;%=%+
12. professional competence 专业胜任能力 V*an0@
13.Senior/CPA-in-charge 项目经理 8u+FWbOl]
14.audit engagement letter 业务约定书 HS1Gy/6'
15.recurring audit 连续审计 NZUQ
R`5
16.the client 委托人 ^4jIT1
17.change CPA 更换注册会计师 X^L)5n+$X
18.the existing CPA 现任注册会计师 ] r8
hMv
19.the successor CPA 后任注册会计师 ^1d"Rqtv
20.the preceding CPA前任注册会计师 6.]x@=Wm
21.issue the audit report 出具审计报告 RI,Z&kXj2o
22.expert 专家 P38D-fLq
23.the board of directors 董事会 %lL^[`AR
24.knowledge of the entity‘ s business 了解被审计单位情况 AEjkqG4qv
25.assess material misstatement risks评估重大错报风险 NzRpI5\.
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 Q~/TqG
U
27.a general knowledge of —— 初步了解―――的情况 $s]c'D)
28.a more knowledge of—— 进一步了解的情况 eBZ^YY<*g
29.the prior year‘s working papers 以前年度工作底稿 EH;w
<LvT
30.minutes of meeting 会议纪要 E_VLI'Hn?
31.business risks 经营风险 SoS GQ&k
32.appropriateness 适当性 YuO-a$BP
33.accounting estimate 会计估计 @S3G> i
34.management representations 管理层声明 x50,4J%J'r
35.going concern assumption 持续经营假设 J{98x zb
36.audit plan 审计计划 xRZ9.Agv_
37.significant audit areas 重点审计领域 y@&Cn
38.error 错误 /mELnJ^
39.fraud舞弊 NL})
_.Og
40.modified or additional procedures 修改或追加审计程序 6#NptXB
41.misappropriation of assets 侵占资产 8FY.u{93
42.transactions without substance 虚假交易 }Qjp,(ye
43.unusual pressures 异常压力 I+ZK \?Rs
44.the suspected noncompliance 涉嫌存在违法行为 'B;aXy/JC
45.materialiy 重要性 .r~!d|
46.exceed the materiality level 超过重要性水平 Z<@Kkbj
47.approach the materiality level 接近重要性水平 X2
{n&K
48.an acceptably low level 可接受水平 5l"EQ9
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 YyR)2j1O
50.misstatements or omissions 错报或漏报 d
]LF5*i
51.aggregate 总计 h-rPLU;Bw
52.subsequent events 期后事项 `N0Mm7
53.adjust the financial statements 调整财务报表 Z
P\A
54.perform additional audit procedures 实施追加的审计程序 _*b1]<
55.audit risk 审计风险 JX_hLy@`
56.detection risk 检查风险 uus}NZ:*l
57.inappropriate audit opinion 不适当的审计意见 F<8Rr#Z
58.material misstatement 重大的错报 xA;o3Or
59.tolerable misstatement 可容忍错报 i?R+Ul`Q
60.the acceptable level of detection risk 可接受的检查风险 m2o*d$Ke
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y)@mL~){
62.simall business 小规模企业 r3a$n$Qw
63.accounting system 会计系统 #V4kT*2P)
64.test of control 控制测试 R/)cEvB-0
65.walk-through test 穿行测试 S4RvWTtQV
66.communication 沟通 0i}4T:J@`
67.flow chart 流程图 R:+2}kS5e{
68.reperformance of internal control 重新执行 cr!6qv1
69.audit evidence 审计证据 =2HR+
70.substantive procedures 实质性程序 nBs%k!RR
71.assertions 认定 KjR^6v
72.esistence 存在 J(*QtF
73.occurrence 发生 #E`-b9Q
74.completeness 完整性 i~\fpay
75.rights and obligations 权利和义务 w3lR8R]
76.valuation and allocation 计价和分摊 l?CUd7P(a
77.cutoff 截止 QG\lXY,
78.accuracy 准确性 +hdD*}qauC
79.classification 分类
*hI
80.inspection 检查 b&.j>=
81.supervision of counting 监盘 :>gzWVE<
82.observation 观察 h>v;1QO9D
83.confirmation 函证 wN,DTmtD
84.computation 计算 p8<Y5:`
85.analytical procedures 分析程序 ,: X+NQ
86.vouch 核对 uPk`9c
52%
87.trace 追查 zNT~-
88.audit sampling 审计抽样 BXgAohg!
89.error 误差 yYmV^7G
90.expected error 预期误差 [u[`!L=
91.population 总体 'LZF^m _<<
92.sampling risk 抽样风险 y=y=W5#;77
93.non- sampling risk 非抽样风险 Pf
s _s6
94.sampling unit 抽样单位 jbQ2G|:Q
95.statistical sampling 统计抽样 QF/A-[V
96.tolerable error 可容忍误差 6x KbK1W
97.the risk of under reliance 信赖不足风险 a'
"4:(L
98.the risk of over reliance 信赖过度风险 .uzg2Kd_
99.the risk of incorrect rejection 误拒风险 A:Z$i5%'
100. the risk of incorrect acceptance 误受风险 XWvT(+J
101.working trial balance 试算平衡表 4`@]jm
102.index and cross-referencing 索引和交叉索引
&.ZW1TxE8
103.cash receipt 现金收入 &wR