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注会《审计》英语常用词汇 #Vs/1y`()
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1.audit 审计 Jj fNH
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2.attestation 鉴证 H'q&1^w)
3.credibility 可信赖程度 } <2F]UuR
4.audit of financial statements 财务报表审计 $\81WsL'
5.agreed-upon procedures 执行商定程序 jm.pb/
6.high levels of assurance 高水平保证 Pl}}!<!<z
7.compilation 编制 Uf4QQ`c#
8.reliability 可靠性 T5 5l-.>
9.relevance 相关性 l
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10.professional skepticism 职业谨慎 MeQ(,irr^
11.objectivity 客观性 ,\+tvrR4X
12. professional competence 专业胜任能力 Y@9L8XNP>
13.Senior/CPA-in-charge 项目经理 ,H22;UV9
14.audit engagement letter 业务约定书 >h[tHM
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15.recurring audit 连续审计 i#kRVua/
16.the client 委托人 t<ftEJU"'w
17.change CPA 更换注册会计师 #xW%RF
18.the existing CPA 现任注册会计师 /nv1.c)k
19.the successor CPA 后任注册会计师 J:?t.c~$o
20.the preceding CPA前任注册会计师 [cXu<vjFM
21.issue the audit report 出具审计报告 +GP"9S2%R
22.expert 专家 {)4Vv`n
23.the board of directors 董事会 k{c~
24.knowledge of the entity‘ s business 了解被审计单位情况 iL|*g3`-f
25.assess material misstatement risks评估重大错报风险 <Ks?g=K-
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 n
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27.a general knowledge of —— 初步了解―――的情况 :]y;t/
28.a more knowledge of—— 进一步了解的情况 oxO}m7ULH
29.the prior year‘s working papers 以前年度工作底稿 *uA?}XEfi
30.minutes of meeting 会议纪要 KS*W<_I
31.business risks 经营风险 `3pe\s
32.appropriateness 适当性 aCGPtA'
33.accounting estimate 会计估计 U|{WtuR
34.management representations 管理层声明 M? [lpH3
35.going concern assumption 持续经营假设 OiM{@
36.audit plan 审计计划 oYJ&BPuA'
37.significant audit areas 重点审计领域 82O`<Ci
38.error 错误 _j%Rm:m;<
39.fraud舞弊 3-o ]H'6
40.modified or additional procedures 修改或追加审计程序 s$H5W`3
41.misappropriation of assets 侵占资产 <i]%T~\Af)
42.transactions without substance 虚假交易 /R|"/B0
43.unusual pressures 异常压力 ei\X/Z*q%P
44.the suspected noncompliance 涉嫌存在违法行为 `(Q58wR}
45.materialiy 重要性 !c SD9q*
46.exceed the materiality level 超过重要性水平 a.%]5%O;t
47.approach the materiality level 接近重要性水平 X){F^1CT{
48.an acceptably low level 可接受水平 PDD` eK}Fj
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /3KEX{'@U
50.misstatements or omissions 错报或漏报 c}QQ8'
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51.aggregate 总计 _xUhDu%
52.subsequent events 期后事项 /jj@ =H
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 zN2sipJS8
55.audit risk 审计风险 f1=8I_>=
56.detection risk 检查风险 Nz!AR$
57.inappropriate audit opinion 不适当的审计意见 .*Hv^_
58.material misstatement 重大的错报 ulj`+D?H
59.tolerable misstatement 可容忍错报 a#uJzYB0
60.the acceptable level of detection risk 可接受的检查风险 6\::Ku4_2
61.assessed level of material misstatement risk 重大错报风险的评估水平 +s[(CI.b
62.simall business 小规模企业 5)T{iPU%X
63.accounting system 会计系统 N" E\o,_
64.test of control 控制测试 c#HocwP@
65.walk-through test 穿行测试 ?7G[`@^Y
66.communication 沟通 Ho\+xX
67.flow chart 流程图 f^$\+H"W
68.reperformance of internal control 重新执行 /f# rN_4
69.audit evidence 审计证据 QQ!,W':
70.substantive procedures 实质性程序 Llk`
71.assertions 认定 8De
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72.esistence 存在 YLFTf1G9
73.occurrence 发生 2B!nLLCp+
74.completeness 完整性 8V}c(2m
75.rights and obligations 权利和义务 X='4N<
76.valuation and allocation 计价和分摊 %+pXzw`B
77.cutoff 截止 JBoo7a1
78.accuracy 准确性 I gFz
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79.classification 分类 %H}+'.8
80.inspection 检查 dDm<'30?*v
81.supervision of counting 监盘 YO,GZD`-o
82.observation 观察 Mm/GIa
83.confirmation 函证
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84.computation 计算 >Zr/U!W*?
85.analytical procedures 分析程序 |=h>3Z=r!
86.vouch 核对 v
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87.trace 追查 0;XnNz3&
88.audit sampling 审计抽样 }>0UaK
89.error 误差 :$}67b)MO
90.expected error 预期误差 DD~8:\QD
91.population 总体 lcUL7
92.sampling risk 抽样风险 7
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93.non- sampling risk 非抽样风险 ;- cq#8S
94.sampling unit 抽样单位 lT(MywNsg
95.statistical sampling 统计抽样 MT&i5!Z
96.tolerable error 可容忍误差 |20p#]0E+
97.the risk of under reliance 信赖不足风险 90ORx\Oeo
98.the risk of over reliance 信赖过度风险 !MGQ+bD6
99.the risk of incorrect rejection 误拒风险 RKBtw
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100. the risk of incorrect acceptance 误受风险 wEkW=
101.working trial balance 试算平衡表 #v~5f;[AAs
102.index and cross-referencing 索引和交叉索引 u;Z~Px4]v
103.cash receipt 现金收入 wiFckF/
104.cash disbursement 现金支出 XDI@mQmzB
105.bank statement 银行对账单 FD`V39##
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 Zd5frc$
108.net realizable value 可变现净值 ml3]CcKn
109.storeroom 仓库 =)T5Y,+rJ
110.sale invoice 销售发票 :_?>3c}L
111.price list 价目表 r-!8in2
112.positive confirmation request 积极式询证函 YHAy+S
113.negative confirmation request 消极式询证函 #cmj?y()
114.purchase requisition 请购单 H
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115.receiving report 验收报告 F-ijGGL#
116.gross margin 毛利 F5*Xx g}N
117.manufacturing overhead 制造费用 0<P
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118.material requisition 领料单 '7E?|B0],
119.inventory-taking 存货盘点 4{J%`H`Q!
120.bond certificate 债券 Z&21gN
121.stock certificate 股票 Wm"W@LPx5
122.audit report 审计报告 IPY@9+]
123.entity 被审计单位 /[us;=CM
124.addressee of the audit report 审计报告的收件人 2?m'Dy'JE
125.unqualified opinion 无保留意见 :Tjo+vw7$H
126.qualified opinion 保留意见 2pB@qi-]
127.disclaimer of opinion 无法表示意见 {j^}"8GB
128.adverse opinion 否定意见 py,z7_Nuh
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A (1)ABC 作业基础成本计算 gN(8T_r
A (2)absorbed overhead 已吸收制造费用 #|gt(p]C
A (3)absorption costing 吸收成本计算 2>UyA.m0
A (4)account 账户,报表 tt`b+NOH>
A (5)accounting postulate 会计假设 Dpof~o,f
A (6)accounting series release 会计公告文件 8-po|
A (7)accounting valuation 会计计价 hB|LW^@v
A (8)account sale 承销清单 ^(a %B
A (9)accountability concept 经营责任概念 Z!ub`coV[
A (10)accountancy 会计职业 ;up89a-,9
A (11)accountant 会计师 }b~ZpUL!
A (12)accounting 会计 C9*'.~
A (13)agency cost 代理成本 {E!$<A9
A (14)accounting bases 会计基础 }9@,EEhg
A (15)accounting manual 会计手册 L.erP*
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A (16)accounting period 会计期间 f4:gD*YT
A (17)accounting policies 会计方针 \]o#tYN\a0
A (18)accounting rate of return 会计报酬率 <G#JPt6
A (19)accounting reference date 会计参照日 r0hu?3u1?
A (20)accounting reference period 会计参照期间 b~cN#w
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A (21)accrual concept 应计概念 o,u-%
A (22)accrual expenses 应计费用 $%sOL(
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A (23)acid test ration 速动比率(酸性测试比率) #:236^xYS
A (24)acquisition 购置 +e4o~p
A (25)acquisition accounting 收购会计 ZG<