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注会《审计》英语常用词汇 3524m#4&@
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1.audit 审计 *!Y-!
2.attestation 鉴证 t-!m
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3.credibility 可信赖程度 7lwTZ*rnY
4.audit of financial statements 财务报表审计 Q70bEHLA
5.agreed-upon procedures 执行商定程序 ~\[?wN
6.high levels of assurance 高水平保证 @ ICbKg:
7.compilation 编制 y+A{Y
8.reliability 可靠性 JD ]OIh
9.relevance 相关性 2
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10.professional skepticism 职业谨慎 ;T>+,
11.objectivity 客观性 :@/"abv
12. professional competence 专业胜任能力 BRa{\R^I
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 -6`;},Yr
15.recurring audit 连续审计 \DS^i`o)rY
16.the client 委托人 E?cZbn*>`
17.change CPA 更换注册会计师 1q]&7R
18.the existing CPA 现任注册会计师 tFiR!f)
19.the successor CPA 后任注册会计师 1Cv#nhmp
20.the preceding CPA前任注册会计师 #]y5zi
21.issue the audit report 出具审计报告 DT\ym9
22.expert 专家 j=9ze op
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23.the board of directors 董事会 m6i%DE
24.knowledge of the entity‘ s business 了解被审计单位情况 q$T8bh,2
25.assess material misstatement risks评估重大错报风险 U(*yL-
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 (ND%}
27.a general knowledge of —— 初步了解―――的情况 4-V)_U#8
28.a more knowledge of—— 进一步了解的情况 =Dk7RKoHF
29.the prior year‘s working papers 以前年度工作底稿 Pw{"_g
30.minutes of meeting 会议纪要 Bc<n2 C0
31.business risks 经营风险 M|8
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32.appropriateness 适当性 ZdH1nX(Yh3
33.accounting estimate 会计估计 oRq3 pO}f
34.management representations 管理层声明 8_a3'o%5
35.going concern assumption 持续经营假设 8teJ*sz
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 \ha-"Aqze3
38.error 错误 63M=,0-Qt
39.fraud舞弊 .$0Pr%0pWI
40.modified or additional procedures 修改或追加审计程序 ne*#+Q{E
41.misappropriation of assets 侵占资产 =X@o@1
42.transactions without substance 虚假交易 ^N- 'xy
43.unusual pressures 异常压力 |dk[cX>
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 ^A!$i$NON
46.exceed the materiality level 超过重要性水平 OH6n^WKY
47.approach the materiality level 接近重要性水平 6t7fa<
48.an acceptably low level 可接受水平 oHX$k{6
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 ,E}$[mHyjz
50.misstatements or omissions 错报或漏报 \$pkk6Q3,w
51.aggregate 总计 opD-vDa h
52.subsequent events 期后事项 V!&P(YO:
53.adjust the financial statements 调整财务报表 si(cOCj/
54.perform additional audit procedures 实施追加的审计程序 `!i-#~n
55.audit risk 审计风险 8r^ ~0nm
56.detection risk 检查风险 X;!~<~@Y
57.inappropriate audit opinion 不适当的审计意见 j?-R]^-5
58.material misstatement 重大的错报 y@;%Uv&
59.tolerable misstatement 可容忍错报 Js{=i>D
60.the acceptable level of detection risk 可接受的检查风险 pbLGe'
61.assessed level of material misstatement risk 重大错报风险的评估水平 aWGon]2p
62.simall business 小规模企业 qyyq&
63.accounting system 会计系统 pM2a(\K,k^
64.test of control 控制测试 E\$C/}T
65.walk-through test 穿行测试 |=5/Rax^
66.communication 沟通 l r~gG3
67.flow chart 流程图 H~o <AmE0!
68.reperformance of internal control 重新执行 c1%rV`)]
69.audit evidence 审计证据 Yb:pAzw6
70.substantive procedures 实质性程序 {rXs:N@
71.assertions 认定 @cv{rr
72.esistence 存在 /!T> b:0
73.occurrence 发生 CDdkoajBa
74.completeness 完整性 Ik
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75.rights and obligations 权利和义务 d8OL!Rk
76.valuation and allocation 计价和分摊 "b,%8
77.cutoff 截止 Z
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78.accuracy 准确性 _0(7GE13p
79.classification 分类 YI@Fhr
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80.inspection 检查 s 3r=mp{
81.supervision of counting 监盘 fn}UBzED\
82.observation 观察 vAi$[p*im
83.confirmation 函证 P8I*dvu _
84.computation 计算 = yXs?y"
85.analytical procedures 分析程序 2UadV_s+s
86.vouch 核对 L1#Ij#
87.trace 追查 9[Qd)%
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88.audit sampling 审计抽样 H{(]9{
89.error 误差 'q{733o
90.expected error 预期误差 `xz&Scil
91.population 总体 CxF-Z7 '
92.sampling risk 抽样风险 uaw <
93.non- sampling risk 非抽样风险 W?Xiz TW
94.sampling unit 抽样单位 8;" *6vHZ
95.statistical sampling 统计抽样 ;3m!:
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96.tolerable error 可容忍误差 ]Pc^#=(R0
97.the risk of under reliance 信赖不足风险 uk7'K 0j
98.the risk of over reliance 信赖过度风险 -<f;l_(
99.the risk of incorrect rejection 误拒风险 nII^mg~
100. the risk of incorrect acceptance 误受风险 Y(6Sp'0
101.working trial balance 试算平衡表 DQXS$uBT
102.index and cross-referencing 索引和交叉索引 PQ U]l"A
103.cash receipt 现金收入 g,kzQ}_
104.cash disbursement 现金支出 B'weok
105.bank statement 银行对账单 z@VP:au
106.bank reconciliation 银行存款余额调节表 MI#mAg<
107.balance sheet date 资产负债表日 >e&