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注会《审计》英语常用词汇 ~b*]jZwT
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1.audit 审计 ~n@rX=Y)]0
2.attestation 鉴证 BFw_T3}zn
3.credibility 可信赖程度 `1P|<VbZ
4.audit of financial statements 财务报表审计 0sU*3 r?
5.agreed-upon procedures 执行商定程序 C{m%]jKH
6.high levels of assurance 高水平保证 w!H(zjv&(
7.compilation 编制 B(1-u!pz
8.reliability 可靠性 e`b#,=
9.relevance 相关性 `XH0S`B
10.professional skepticism 职业谨慎 ?ckV 2
11.objectivity 客观性 66F?exr
12. professional competence 专业胜任能力 .B<Bqr@?8
13.Senior/CPA-in-charge 项目经理 ~Z/,o)
14.audit engagement letter 业务约定书 }R16WY_'
15.recurring audit 连续审计 OWwqCPz.
16.the client 委托人 R 39_!
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 FHU6o910
19.the successor CPA 后任注册会计师 P~{8L.w!>W
20.the preceding CPA前任注册会计师 DFWO5Y_
21.issue the audit report 出具审计报告 Wgh@X B
22.expert 专家 5\z<xpJ
23.the board of directors 董事会 F4G81^H
24.knowledge of the entity‘ s business 了解被审计单位情况 `WXlq#:K
25.assess material misstatement risks评估重大错报风险 8 5ET$YV
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 'o}[9ZBjn
27.a general knowledge of —— 初步了解―――的情况 :!g|pd[{ag
28.a more knowledge of—— 进一步了解的情况 -c]AS[(
29.the prior year‘s working papers 以前年度工作底稿 @~$"&B
30.minutes of meeting 会议纪要 }r@dZBp:
31.business risks 经营风险 &
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32.appropriateness 适当性 hm73Zy
33.accounting estimate 会计估计 {,sqUq (
34.management representations 管理层声明 KWY_eY_|
35.going concern assumption 持续经营假设 :sg}e
36.audit plan 审计计划 :6lv X$
37.significant audit areas 重点审计领域
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38.error 错误 exhU!p8
39.fraud舞弊 ;_"|#
40.modified or additional procedures 修改或追加审计程序 ,9bnR;f\
41.misappropriation of assets 侵占资产 dWQsC|
42.transactions without substance 虚假交易 h*l$!nEN
43.unusual pressures 异常压力 ?MRY*[$
44.the suspected noncompliance 涉嫌存在违法行为 4{F1GW
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 /_l\7MeI
47.approach the materiality level 接近重要性水平 =D$ED^W
48.an acceptably low level 可接受水平 t([}a~1}
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 -sQ[f18
50.misstatements or omissions 错报或漏报 "QdK
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51.aggregate 总计 <v0`r2^S{-
52.subsequent events 期后事项 =|P
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53.adjust the financial statements 调整财务报表 ;B=aK"\
54.perform additional audit procedures 实施追加的审计程序 *z VN6wG{
55.audit risk 审计风险 6`CRT TJ
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56.detection risk 检查风险 VGQ~~U7}@
57.inappropriate audit opinion 不适当的审计意见 /jGBQ-X
58.material misstatement 重大的错报 swF{}S"
59.tolerable misstatement 可容忍错报 nFn!6,>E
60.the acceptable level of detection risk 可接受的检查风险 -n05Z@7
61.assessed level of material misstatement risk 重大错报风险的评估水平 )6)bI.BY
62.simall business 小规模企业 >l&]Ho
63.accounting system 会计系统 *7Q6b 4~"
64.test of control 控制测试 AV
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65.walk-through test 穿行测试 mcez3gH
66.communication 沟通 *(Dmd$|0|
67.flow chart 流程图 .}!.4J%q2
68.reperformance of internal control 重新执行 Gc|)4c
69.audit evidence 审计证据 2DW@}[G
70.substantive procedures 实质性程序 } jj)
71.assertions 认定 GjhTF|
72.esistence 存在 &+2l#3}
73.occurrence 发生 3
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74.completeness 完整性 z lr!
75.rights and obligations 权利和义务 *XTd9E^tXq
76.valuation and allocation 计价和分摊 ls@]%pz.1d
77.cutoff 截止 p'
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78.accuracy 准确性 +%W8Juu
79.classification 分类 |GnTRahV.
80.inspection 检查 |HK:\)L%
81.supervision of counting 监盘 _HUbE /
82.observation 观察 nzflUR{`-
83.confirmation 函证 iT-coI
84.computation 计算 ,Z"<-%3
85.analytical procedures 分析程序 6$r\p2pi0
86.vouch 核对 /WTEz\k
87.trace 追查 p:4jY|q
88.audit sampling 审计抽样 y'_8b=*
89.error 误差 -@#w)
90.expected error 预期误差 WBE>0L
91.population 总体 SB\%"nnV
92.sampling risk 抽样风险 3%Y:+%VE
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 8?+|4:#=*J
95.statistical sampling 统计抽样 ! K>iSF<
96.tolerable error 可容忍误差 A;TP~xq\
97.the risk of under reliance 信赖不足风险 g
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98.the risk of over reliance 信赖过度风险 $,4h\>1WP
99.the risk of incorrect rejection 误拒风险 (wDE!H7
100. the risk of incorrect acceptance 误受风险 Urr%SIakvM
101.working trial balance 试算平衡表 I/f\m}}ba
102.index and cross-referencing 索引和交叉索引 /}? 7Eni
103.cash receipt 现金收入 J$3g3%
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104.cash disbursement 现金支出 [C "\]LiX
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 &
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107.balance sheet date 资产负债表日 ntW@Fm:bw>
108.net realizable value 可变现净值 I_J&>}V'
109.storeroom 仓库 s\-,RQ1
110.sale invoice 销售发票
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111.price list 价目表 $m 4-^=
112.positive confirmation request 积极式询证函 gfQ?k
113.negative confirmation request 消极式询证函 M5^Y
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114.purchase requisition 请购单 x}] 56f
115.receiving report 验收报告 ;m(iKwDt
116.gross margin 毛利 II\&)_S.4
117.manufacturing overhead 制造费用 V%s
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118.material requisition 领料单 )%7P?^>
119.inventory-taking 存货盘点 "%-Vrb=:Y
120.bond certificate 债券 '.mepxf< f
121.stock certificate 股票 `S
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