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注会《审计》英语常用词汇 Ip:54
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1.audit 审计 )*S:C
2.attestation 鉴证 w( _42)v]g
3.credibility 可信赖程度 bLAHVi<.
4.audit of financial statements 财务报表审计 bI8uw|c
5.agreed-upon procedures 执行商定程序 rNTLP
m
6.high levels of assurance 高水平保证 /zoy,t-i
7.compilation 编制 a@d 15CN
8.reliability 可靠性 >#k-
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9.relevance 相关性 ^_<|~
10.professional skepticism 职业谨慎 ] _5b
11.objectivity 客观性 @un+y9m[C
12. professional competence 专业胜任能力 PMV,*`"9"A
13.Senior/CPA-in-charge 项目经理 x5mg<y2`Ng
14.audit engagement letter 业务约定书 I[d<SHo
15.recurring audit 连续审计 d7
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16.the client 委托人 $(Mz@#%
17.change CPA 更换注册会计师 ?Ve IlD
18.the existing CPA 现任注册会计师 ;R[3nb9%
19.the successor CPA 后任注册会计师 2vX $:4
20.the preceding CPA前任注册会计师 q$mc{F($D
21.issue the audit report 出具审计报告 -THMTRFz
22.expert 专家 .V?[<}OJn
23.the board of directors 董事会 $|.8@
nj
24.knowledge of the entity‘ s business 了解被审计单位情况 v{fcQb
25.assess material misstatement risks评估重大错报风险 XclTyUGoK+
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~rJG4U
27.a general knowledge of —— 初步了解―――的情况 Xq&BL,lS
28.a more knowledge of—— 进一步了解的情况 )<:TpMdUk
29.the prior year‘s working papers 以前年度工作底稿 Y`Io}h G$
30.minutes of meeting 会议纪要 V?1 $H
31.business risks 经营风险 3m`>D
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32.appropriateness 适当性 JcA+ztPU
33.accounting estimate 会计估计 DQm%=ON7
34.management representations 管理层声明 KP>9hEh
35.going concern assumption 持续经营假设 Mjy:k|aY"
36.audit plan 审计计划 HP1QI/*v
37.significant audit areas 重点审计领域 R
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38.error 错误 Wi'}d6c
39.fraud舞弊 ]MosiMJF
40.modified or additional procedures 修改或追加审计程序 ;ryNfP%
41.misappropriation of assets 侵占资产 (Y@T5-!D
42.transactions without substance 虚假交易 %dFJ'[jDL
43.unusual pressures 异常压力 4n@lrcq(
44.the suspected noncompliance 涉嫌存在违法行为 hN
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45.materialiy 重要性 q1( [mHZ
46.exceed the materiality level 超过重要性水平 q`b6if"
47.approach the materiality level 接近重要性水平 HdJ g
48.an acceptably low level 可接受水平 |uqI}6h.
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 Q>Zc
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50.misstatements or omissions 错报或漏报 Y}N\|*ye-
51.aggregate 总计 ]f0'YLG
52.subsequent events 期后事项 @we1#Vz.
53.adjust the financial statements 调整财务报表 #e|o"R;/`
54.perform additional audit procedures 实施追加的审计程序 yJq< &g
55.audit risk 审计风险 [eDrjf3m
56.detection risk 检查风险 DfD
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57.inappropriate audit opinion 不适当的审计意见 Y(.e e%;,
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 {_-kwg{
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61.assessed level of material misstatement risk 重大错报风险的评估水平 )hXTg
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62.simall business 小规模企业 1 _?8 OU
63.accounting system 会计系统 ,=P&{38\q
64.test of control 控制测试 'Oue 1[
65.walk-through test 穿行测试 ir_XU/ve
66.communication 沟通 b-sN#'TDg
67.flow chart 流程图 f\]?,
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Q=`yPK>{$N
70.substantive procedures 实质性程序 ~v.mbh
71.assertions 认定 fY[Fwjj3
72.esistence 存在 ,,gMUpL7_8
73.occurrence 发生 >.d/@3
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74.completeness 完整性 5@w6pda
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 6]?mjG6
77.cutoff 截止 ~oa}gJl:}-
78.accuracy 准确性 (Xh<F
79.classification 分类 %^IQ<
80.inspection 检查 S\g9@g.
81.supervision of counting 监盘 olE(#}7V
82.observation 观察 $3^M-w
83.confirmation 函证 s5nw<V9$]
84.computation 计算 H9/!oI1P?
85.analytical procedures 分析程序 p"ZvA^d\
86.vouch 核对 -G~]e6:zD
87.trace 追查 hv|a8=U!R
88.audit sampling 审计抽样 1;ttwF>G7
89.error 误差 S4x9k{Xn
90.expected error 预期误差 P}v
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91.population 总体 g"m'
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92.sampling risk 抽样风险 da7"Q{f+
93.non- sampling risk 非抽样风险 ws'e
94.sampling unit 抽样单位 _ ;j1g%
95.statistical sampling 统计抽样 TTz=*t+D
96.tolerable error 可容忍误差 eiKY az
97.the risk of under reliance 信赖不足风险 .~f )4'T 9
98.the risk of over reliance 信赖过度风险 o5o myMN
99.the risk of incorrect rejection 误拒风险 djdTh
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100. the risk of incorrect acceptance 误受风险 .9nqJ7]
101.working trial balance 试算平衡表 :y-;V
102.index and cross-referencing 索引和交叉索引 fEHFlgN3Ap
103.cash receipt 现金收入 &n6{wtBP
104.cash disbursement 现金支出 D&%8JL
105.bank statement 银行对账单 4=L >
106.bank reconciliation 银行存款余额调节表 ^wIB;!W
107.balance sheet date 资产负债表日 v
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108.net realizable value 可变现净值 Nw*<e ]uD
109.storeroom 仓库 >n"0>[:4
110.sale invoice 销售发票 W{F)YyR{.
111.price list 价目表 8RMM97@1Q
112.positive confirmation request 积极式询证函 ,hn#DJ)
113.negative confirmation request 消极式询证函 sgfqIe1
114.purchase requisition 请购单 4$xVm,n|
115.receiving report 验收报告 ieZ$@3#&z
116.gross margin 毛利 /mkT7,]
117.manufacturing overhead 制造费用 ~
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118.material requisition 领料单 hIe .Mv-I)
119.inventory-taking 存货盘点 fDy*dp4z
120.bond certificate 债券 os/h~,=
121.stock certificate 股票 qLEYBv-3
122.audit report 审计报告
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123.entity 被审计单位 K
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124.addressee of the audit report 审计报告的收件人 tbS hSbj
125.unqualified opinion 无保留意见 4z<c8
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126.qualified opinion 保留意见 9O;Sn +
127.disclaimer of opinion 无法表示意见 c
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128.adverse opinion 否定意见 \3JCFor/
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A (1)ABC 作业基础成本计算 }~
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A (2)absorbed overhead 已吸收制造费用 1&bo