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注会《审计》英语常用词汇 U:|H9+5
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1.audit 审计 .7Kk2Y
2.attestation 鉴证 iP "EA8
3.credibility 可信赖程度 \+Y!ILOI
4.audit of financial statements 财务报表审计 ow.6!tl0=h
5.agreed-upon procedures 执行商定程序 5 =Z!hQ}
6.high levels of assurance 高水平保证 )i!^]| $
7.compilation 编制 |Td5l?
8.reliability 可靠性 ;&?pd"^<_Z
9.relevance 相关性 9;KJr[FQV
10.professional skepticism 职业谨慎 h^M^7S
11.objectivity 客观性 7& 6Y
12. professional competence 专业胜任能力 +v15[^F
13.Senior/CPA-in-charge 项目经理 ~O4|KY
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 l4ouZR
16.the client 委托人 Vz w PBQ -
17.change CPA 更换注册会计师 eb!_ie"D
18.the existing CPA 现任注册会计师 f\K#>u*
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19.the successor CPA 后任注册会计师 <k]qH-v4
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 G|9B)`S
22.expert 专家 ;nB2o-%
23.the board of directors 董事会 U
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24.knowledge of the entity‘ s business 了解被审计单位情况 0"4@;e_)>
25.assess material misstatement risks评估重大错报风险 QnKC#
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 rt b* n~
27.a general knowledge of —— 初步了解―――的情况 T9)wj][ .
28.a more knowledge of—— 进一步了解的情况 *gu8-7'
29.the prior year‘s working papers 以前年度工作底稿 T[.[
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30.minutes of meeting 会议纪要 LSkk;)'2K
31.business risks 经营风险 ._<ii 2K'
32.appropriateness 适当性 T-8J
33.accounting estimate 会计估计 slvq9,
34.management representations 管理层声明 gyus8#s T
35.going concern assumption 持续经营假设 MF.[8Zb
36.audit plan 审计计划 zvf3b!}
37.significant audit areas 重点审计领域 UK3a{O[5
38.error 错误 )5yj/0oT
39.fraud舞弊 d6.}.*7Whc
40.modified or additional procedures 修改或追加审计程序 a8s4T$
41.misappropriation of assets 侵占资产 q)iTn)Z!
42.transactions without substance 虚假交易 SS8ocGX
43.unusual pressures 异常压力 OE"<!oIs
44.the suspected noncompliance 涉嫌存在违法行为 E
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45.materialiy 重要性 crn k|o
46.exceed the materiality level 超过重要性水平 I/s.xk_i
47.approach the materiality level 接近重要性水平 B\_[R'Pf&
48.an acceptably low level 可接受水平 wO!u!I
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 Do;#NLrWb
50.misstatements or omissions 错报或漏报 G5c7:iGm/c
51.aggregate 总计 Tsz
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52.subsequent events 期后事项 eXzXd*$S
53.adjust the financial statements 调整财务报表 Hj~O49%j&
54.perform additional audit procedures 实施追加的审计程序 ?`P2'i<b
55.audit risk 审计风险 uO'/|[`8
56.detection risk 检查风险 0.DQO;
57.inappropriate audit opinion 不适当的审计意见 z="L4
58.material misstatement 重大的错报 <abKiXA"
59.tolerable misstatement 可容忍错报 !N~*EI$
60.the acceptable level of detection risk 可接受的检查风险 -JTG?JOd]
61.assessed level of material misstatement risk 重大错报风险的评估水平 l$XA5#k
62.simall business 小规模企业 !_^g8^>2(
63.accounting system 会计系统 xo~g78jm7,
64.test of control 控制测试 )Au&kd-W@(
65.walk-through test 穿行测试 >saI+u'o
66.communication 沟通 *K)0UKBr
67.flow chart 流程图 3{3/: 7
68.reperformance of internal control 重新执行 T]71lRY5
69.audit evidence 审计证据 6tdI6
70.substantive procedures 实质性程序 _^T}_
71.assertions 认定 n,nisS
72.esistence 存在 hKksVi
73.occurrence 发生 Efr&12YSS
74.completeness 完整性 \ X$)vK
75.rights and obligations 权利和义务 zilaP)5x6
76.valuation and allocation 计价和分摊 4<}A]BQVkJ
77.cutoff 截止 /DU*M,
78.accuracy 准确性 `P.CNYR<J
79.classification 分类 o#e7,O
80.inspection 检查 ,F:=(21
81.supervision of counting 监盘 V^En8
82.observation 观察 4VFc|g
83.confirmation 函证 YzV(nEW
84.computation 计算 c{>|o
85.analytical procedures 分析程序 x!?Z*v@I
86.vouch 核对 #:{6b*}
87.trace 追查 V2Y$yV8g1
88.audit sampling 审计抽样 o!Fl]3F
89.error 误差 q^Inb)FeN
90.expected error 预期误差 |s|/]aD}o
91.population 总体 jG8;]XP
92.sampling risk 抽样风险 }m_t$aaUc1
93.non- sampling risk 非抽样风险 j9xXKa5
94.sampling unit 抽样单位 QymD-A"P
95.statistical sampling 统计抽样 WQt5#m; W
96.tolerable error 可容忍误差 :qnokrGzB
97.the risk of under reliance 信赖不足风险 Cef7+fa
98.the risk of over reliance 信赖过度风险 `Bu9Nq
99.the risk of incorrect rejection 误拒风险 xOIg|2^8
100. the risk of incorrect acceptance 误受风险 Zh,]J `
101.working trial balance 试算平衡表 \n0gTwiO%
102.index and cross-referencing 索引和交叉索引 XS|mKuMcC
103.cash receipt 现金收入 3bts7<K=
104.cash disbursement 现金支出 |<Bpv{]P
105.bank statement 银行对账单 U;gp)=JNT
106.bank reconciliation 银行存款余额调节表 qGa<@ b
107.balance sheet date 资产负债表日 \)R-A
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108.net realizable value 可变现净值 /f&By
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109.storeroom 仓库 (C\r&N