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注会《审计》英语常用词汇 2Ha5
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1.audit 审计 bt+,0\Vg5
2.attestation 鉴证 0h$GI"dR
3.credibility 可信赖程度 2}}?'PwwT
4.audit of financial statements 财务报表审计 vAP{;Q0i
5.agreed-upon procedures 执行商定程序 l^NC]t
6.high levels of assurance 高水平保证 VVWM9x
7.compilation 编制 P];JKE%
8.reliability 可靠性 0@1:M
9.relevance 相关性 f<y&\'3
10.professional skepticism 职业谨慎 [AEBF2OIv
11.objectivity 客观性
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12. professional competence 专业胜任能力 H'RL62!
13.Senior/CPA-in-charge 项目经理 !rxp?V n -
14.audit engagement letter 业务约定书 sPNfbCOz
15.recurring audit 连续审计 z}}]jR\y?
16.the client 委托人 Ccfwax+
17.change CPA 更换注册会计师 ?3sT"r_d@
18.the existing CPA 现任注册会计师 $7I]`Jt
19.the successor CPA 后任注册会计师 fm1X1T .
20.the preceding CPA前任注册会计师 UkR3}{i
21.issue the audit report 出具审计报告 cTZ)"^z!
22.expert 专家 PX".Km p.
23.the board of directors 董事会 ;~HNpu$
24.knowledge of the entity‘ s business 了解被审计单位情况 J."{<&
25.assess material misstatement risks评估重大错报风险 _J?SIm
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 >Pe:I
27.a general knowledge of —— 初步了解―――的情况 YTY%#"
28.a more knowledge of—— 进一步了解的情况 7x.%hRk
29.the prior year‘s working papers 以前年度工作底稿 dGH_ z8
30.minutes of meeting 会议纪要 X=qS"O 1
31.business risks 经营风险 SA6hbcYk
32.appropriateness 适当性 ](r
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33.accounting estimate 会计估计 h\,5/ )Y
34.management representations 管理层声明 X<
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35.going concern assumption 持续经营假设 5{>0eFzG
36.audit plan 审计计划 x;$|#]+
37.significant audit areas 重点审计领域 ucg$Ed
38.error 错误 m^!Sv?hV
39.fraud舞弊 MM#cLw
40.modified or additional procedures 修改或追加审计程序 !awh*Xj6
41.misappropriation of assets 侵占资产 {ctwo X[;
42.transactions without substance 虚假交易 ?)A2Kw>2
43.unusual pressures 异常压力 Pw}_[[>$
44.the suspected noncompliance 涉嫌存在违法行为 :q2YBa
45.materialiy 重要性 <4F7@q,V
46.exceed the materiality level 超过重要性水平 ;?9A(q_Z
47.approach the materiality level 接近重要性水平 >M
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48.an acceptably low level 可接受水平 y{rn-?`{
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 #-x@"+z
50.misstatements or omissions 错报或漏报 y~#\#w{
51.aggregate 总计 Md(JIlh3
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 >7-y#SkXdo
54.perform additional audit procedures 实施追加的审计程序 ZL91m`r
55.audit risk 审计风险 qMgfMhQ7DU
56.detection risk 检查风险 6zYaA
57.inappropriate audit opinion 不适当的审计意见 +B
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 *8!w&ME+.
60.the acceptable level of detection risk 可接受的检查风险 OCx5/ 88X
61.assessed level of material misstatement risk 重大错报风险的评估水平 rnvQ<671W
62.simall business 小规模企业 9={N4}<
63.accounting system 会计系统 u7k|7e=xk
64.test of control 控制测试 PKtU:Eg
65.walk-through test 穿行测试 5gNLO\
66.communication 沟通 A o3HX
67.flow chart 流程图 fcAIg(vW
68.reperformance of internal control 重新执行 8$ DwpJ
69.audit evidence 审计证据 .w'vD/q;
70.substantive procedures 实质性程序 1)U}i ^
71.assertions 认定 9y+[o
72.esistence 存在 ltEF:{mLe#
73.occurrence 发生 KSOO?X0j
74.completeness 完整性 ,+-? Zv 2
75.rights and obligations 权利和义务 GoeIjuELR
76.valuation and allocation 计价和分摊 q:yO92Ow
77.cutoff 截止 yisLypM*
78.accuracy 准确性 +Jw{qQR/*
79.classification 分类 gB+
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80.inspection 检查 rA#s
81.supervision of counting 监盘 p37|zX
82.observation 观察 xKW"X
83.confirmation 函证 "]<}Hy
84.computation 计算 S8*> kM
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85.analytical procedures 分析程序 jaqV[*440U
86.vouch 核对 G^KC&
87.trace 追查 }N| \
88.audit sampling 审计抽样 56ZrCr
89.error 误差 ;
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90.expected error 预期误差 5DSuUEvWcL
91.population 总体 ~u2w`H?V
92.sampling risk 抽样风险 {5 Kz' FT
93.non- sampling risk 非抽样风险 lM&UFEl-\
94.sampling unit 抽样单位 c! ~T2t
95.statistical sampling 统计抽样 66dTs,C
96.tolerable error 可容忍误差 $NCm;0\B|
97.the risk of under reliance 信赖不足风险 PSEWL6=]N
98.the risk of over reliance 信赖过度风险 VKf6|ae
99.the risk of incorrect rejection 误拒风险 E!dp~RwZu
100. the risk of incorrect acceptance 误受风险 ~>w:;M=sV8
101.working trial balance 试算平衡表 'fl(N2t
102.index and cross-referencing 索引和交叉索引 pE(sV{PD
103.cash receipt 现金收入 5Jd`
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104.cash disbursement 现金支出 {_Np<r;j<
105.bank statement 银行对账单 vrO%XvXW
106.bank reconciliation 银行存款余额调节表 +I.v!P!^
107.balance sheet date 资产负债表日 t[ q3{-
108.net realizable value 可变现净值 2$DS
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109.storeroom 仓库 "s;ci~$
110.sale invoice 销售发票
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111.price list 价目表 h/9Sg*k
112.positive confirmation request 积极式询证函 /1N)d?Pcl
113.negative confirmation request 消极式询证函 hOn
114.purchase requisition 请购单 4L$};L
115.receiving report 验收报告 fr]Hc+7
116.gross margin 毛利 C,3T!\
117.manufacturing overhead 制造费用 4%>+Wh[
118.material requisition 领料单 ebD{ pc`&
119.inventory-taking 存货盘点 2+Vp'5>&
120.bond certificate 债券 m>O2t-
121.stock certificate 股票 X_!$Pk7ma
122.audit report 审计报告 X$ PS(_M
123.entity 被审计单位 i2U/RXu
124.addressee of the audit report 审计报告的收件人 |} 9GHjG
125.unqualified opinion 无保留意见 _[0I^o
126.qualified opinion 保留意见 ME,duY/>Q
127.disclaimer of opinion 无法表示意见 klo^K9!
128.adverse opinion 否定意见 LiF.w:}
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A (1)ABC 作业基础成本计算 ) _#T c
A (2)absorbed overhead 已吸收制造费用 ^:U;rHY
A (3)absorption costing 吸收成本计算 ,`+Bs&S 8
A (4)account 账户,报表 I'P.K| "R
A (5)accounting postulate 会计假设 4(;20(q]
A (6)accounting series release 会计公告文件 x;*VCs
A (7)accounting valuation 会计计价 zM)M_L
A (8)account sale 承销清单 W >Kp\tD
A (9)accountability concept 经营责任概念 L% zuI& q
A (10)accountancy 会计职业 0x6@{0
A (11)accountant 会计师
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A (12)accounting 会计 7V |"~%
A (13)agency cost 代理成本 NrW [Q3E$
A (14)accounting bases 会计基础 ,qYf#fU#7
A (15)accounting manual 会计手册 HN^w'I'bp
A (16)accounting period 会计期间 mxZ4
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A (17)accounting policies 会计方针 [!5l0{0
A (18)accounting rate of return 会计报酬率 i /C'0
A (19)accounting reference date 会计参照日 `dP? 2-Z
A (20)accounting reference period 会计参照期间 QZz&1n
A (21)accrual concept 应计概念 &