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注会《审计》英语常用词汇 J>=1dCK
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1.audit 审计 ;Z ]<S_#-
2.attestation 鉴证 !8xKf*y
3.credibility 可信赖程度 yS[z2:!
4.audit of financial statements 财务报表审计 }RcK_w@Jx)
5.agreed-upon procedures 执行商定程序 8[{|xh(
6.high levels of assurance 高水平保证 5<89Af&&K8
7.compilation 编制 v%lv8Lar'
8.reliability 可靠性 IQ3n@
9.relevance 相关性 })@tA<+
10.professional skepticism 职业谨慎 \Okc5;kB2
11.objectivity 客观性 v9%nau4
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 GAv)QZyV$
14.audit engagement letter 业务约定书 +0]'| t F>
15.recurring audit 连续审计 =~J"k
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16.the client 委托人 u3 ]Uxy
17.change CPA 更换注册会计师 8rF
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18.the existing CPA 现任注册会计师 /61by$E
19.the successor CPA 后任注册会计师 y7/PDB\he
20.the preceding CPA前任注册会计师 >b>MKm>q
21.issue the audit report 出具审计报告 q*L
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22.expert 专家 ^vpIZjN
23.the board of directors 董事会 ^:qD .h>&
24.knowledge of the entity‘ s business 了解被审计单位情况 !w q4EV
25.assess material misstatement risks评估重大错报风险 XVw-G
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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 5 U%MoH
27.a general knowledge of —— 初步了解―――的情况 #2 \8?UPd
28.a more knowledge of—— 进一步了解的情况 R
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29.the prior year‘s working papers 以前年度工作底稿 qAqoZMpI|;
30.minutes of meeting 会议纪要 bA}Z0a
31.business risks 经营风险 -b
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32.appropriateness 适当性 "2a$1Wmj(
33.accounting estimate 会计估计 Uz 0W <u3v
34.management representations 管理层声明 cVp[ Z#B
35.going concern assumption 持续经营假设 vYDSu.C@a
36.audit plan 审计计划 ;SgD 5Ln}
37.significant audit areas 重点审计领域 dFQo
38.error 错误
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39.fraud舞弊 f'&GFL=c
40.modified or additional procedures 修改或追加审计程序 tM)Iir*U#
41.misappropriation of assets 侵占资产 8O6_iGTBh
42.transactions without substance 虚假交易 #+9rjq:v#]
43.unusual pressures 异常压力 %JQ~!3
44.the suspected noncompliance 涉嫌存在违法行为 e^QVn\<c
45.materialiy 重要性 EY kj@
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46.exceed the materiality level 超过重要性水平 gmY/STN
47.approach the materiality level 接近重要性水平 IAf$ ]Fh
48.an acceptably low level 可接受水平 t05_Px!mW
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 SBTPTb
50.misstatements or omissions 错报或漏报 F;u7A]H^
51.aggregate 总计 v
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52.subsequent events 期后事项 Q"%QQo}}
53.adjust the financial statements 调整财务报表 uFZ~
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 4U?<vby
56.detection risk 检查风险 bni)Qw
57.inappropriate audit opinion 不适当的审计意见 JW
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58.material misstatement 重大的错报 OUzR@$
59.tolerable misstatement 可容忍错报 bDDqaO ,8
60.the acceptable level of detection risk 可接受的检查风险 Q"%S~'
61.assessed level of material misstatement risk 重大错报风险的评估水平 !EOQhh
62.simall business 小规模企业 daslaa_A
63.accounting system 会计系统 %:3'4;jh%
64.test of control 控制测试 1AF%-<`?s
65.walk-through test 穿行测试 ;1 |x
66.communication 沟通 .n`( X#,*l
67.flow chart 流程图 C/G]v*MBQ
68.reperformance of internal control 重新执行 &~ *.CQa
69.audit evidence 审计证据 o'Wz*oY))\
70.substantive procedures 实质性程序 GRT]aw
71.assertions 认定 gWOt]D/
72.esistence 存在 BX[~%iE
73.occurrence 发生 *YtB )6j
74.completeness 完整性 ;L~p|sF
75.rights and obligations 权利和义务 l$a?A[M$
76.valuation and allocation 计价和分摊 WULAty
77.cutoff 截止 hv>KX
78.accuracy 准确性 t<63 8`{kk
79.classification 分类 ;F5"}x
80.inspection 检查 s\gp5MT
81.supervision of counting 监盘 @TzvT3\q
82.observation 观察 NQX>Qh
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83.confirmation 函证 sWHyL(C@
84.computation 计算 m`y9Cuk
85.analytical procedures 分析程序 LL(|$}yW
86.vouch 核对 NvJV</l6A
87.trace 追查 >{5
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88.audit sampling 审计抽样 u7s"0f`
89.error 误差 ?59'dGnz_
90.expected error 预期误差 f+x
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91.population 总体 V}"
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92.sampling risk 抽样风险 :et#0!
93.non- sampling risk 非抽样风险 pJBg?D
94.sampling unit 抽样单位 ,%[4j9#!_
95.statistical sampling 统计抽样 gKo%(6{n~
96.tolerable error 可容忍误差 raE
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97.the risk of under reliance 信赖不足风险 ~_>cM c
98.the risk of over reliance 信赖过度风险 D!F 2l_
99.the risk of incorrect rejection 误拒风险 3[d>&xk@$
100. the risk of incorrect acceptance 误受风险 E.`6oX\L|
101.working trial balance 试算平衡表 WO X}Sw"
102.index and cross-referencing 索引和交叉索引 -*B`]
103.cash receipt 现金收入 wL}l`fRB
104.cash disbursement 现金支出 Ez+Z[*C
105.bank statement 银行对账单 bT)]'(Xy
106.bank reconciliation 银行存款余额调节表 %m&@o~+
107.balance sheet date 资产负债表日 O
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108.net realizable value 可变现净值 CMW,slC_3
109.storeroom 仓库 UZ2TqR
110.sale invoice 销售发票 $s-Y%gc
111.price list 价目表 i47j lyH
112.positive confirmation request 积极式询证函 S`!-Cal`n
113.negative confirmation request 消极式询证函 H8{ol6wc)6
114.purchase requisition 请购单 }TB(7bbd;
115.receiving report 验收报告 }V]R+%:w@
116.gross margin 毛利 Bv6K$4
117.manufacturing overhead 制造费用 #Sh <