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注会《审计》英语常用词汇 6nL^"3@
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1.audit 审计 `6~0W5
2.attestation 鉴证 ii?T:T@
3.credibility 可信赖程度 HV~Fe!J_
4.audit of financial statements 财务报表审计 Rn?JMM]
5.agreed-upon procedures 执行商定程序 JdS,s5Z>
6.high levels of assurance 高水平保证 ,ucRQ&P
7.compilation 编制 G[>NP#P
8.reliability 可靠性 F@?-^ E@
9.relevance 相关性 qnp}#BZ
10.professional skepticism 职业谨慎 *6?mZ*GYY
11.objectivity 客观性 ["D!IqI:
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 -$:;en?
14.audit engagement letter 业务约定书 b$b;^nly
15.recurring audit 连续审计 r-y;"h'
16.the client 委托人 yUnV%@.
17.change CPA 更换注册会计师 J9[7AiEd(/
18.the existing CPA 现任注册会计师 osXEzr(
19.the successor CPA 后任注册会计师 f8;?WSGyD2
20.the preceding CPA前任注册会计师 3Q$
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21.issue the audit report 出具审计报告 Eiu/p&ct
22.expert 专家 gF,=rT1:>r
23.the board of directors 董事会 86{>X5 +
24.knowledge of the entity‘ s business 了解被审计单位情况 ,'0#q
25.assess material misstatement risks评估重大错报风险 ^4fvV\ne_~
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 z6R|
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27.a general knowledge of —— 初步了解―――的情况 ~P'.R.e
28.a more knowledge of—— 进一步了解的情况 GURiW42
29.the prior year‘s working papers 以前年度工作底稿 un 5r9
30.minutes of meeting 会议纪要 \ivxi<
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31.business risks 经营风险 ;M.Q=#;E
32.appropriateness 适当性 !i torSl
33.accounting estimate 会计估计 +;~N; BT
34.management representations 管理层声明 6bPxEILm
35.going concern assumption 持续经营假设 7Y8~")f
36.audit plan 审计计划 g[(@@TiG
37.significant audit areas 重点审计领域 e6taQz@}
38.error 错误 BaQyn 6B
39.fraud舞弊 :6Nb,Hh~
40.modified or additional procedures 修改或追加审计程序 D\THe-Vtr
41.misappropriation of assets 侵占资产 `^[k8Z(
42.transactions without substance 虚假交易 KM;H '~PZi
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 Ca0sm
45.materialiy 重要性 MSmr7%g3D
46.exceed the materiality level 超过重要性水平 o4" [{LyT
47.approach the materiality level 接近重要性水平 RxqNgun@
48.an acceptably low level 可接受水平 Odo)h
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 7Vy_Cec1
50.misstatements or omissions 错报或漏报 DT`HS/~fH
51.aggregate 总计 [_JdV(]$
52.subsequent events 期后事项 &za
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53.adjust the financial statements 调整财务报表 G Y%5N= u
54.perform additional audit procedures 实施追加的审计程序 )9nW`d+
55.audit risk 审计风险 dNgA C){w
56.detection risk 检查风险 !CU-5bpu
57.inappropriate audit opinion 不适当的审计意见 R$awo/'^
58.material misstatement 重大的错报 ?(gha
59.tolerable misstatement 可容忍错报 V| V9.
60.the acceptable level of detection risk 可接受的检查风险 )Dz]Pv]H'
61.assessed level of material misstatement risk 重大错报风险的评估水平 5.\p]>|G1
62.simall business 小规模企业 U,WMP<5&
63.accounting system 会计系统 6-|?ya
64.test of control 控制测试 1gV?}'jq
65.walk-through test 穿行测试 !\7M7
66.communication 沟通 C>Hdp_Lm
67.flow chart 流程图 h}a}HabA
68.reperformance of internal control 重新执行 |J!mM<*K
69.audit evidence 审计证据 Zye04&x9k
70.substantive procedures 实质性程序 $0 .6No_|
71.assertions 认定 !K(
72.esistence 存在 JPZp*5c6A
73.occurrence 发生 #//xOL3J
74.completeness 完整性 KdkL_GSLT
75.rights and obligations 权利和义务 UDI\o1Rbp
76.valuation and allocation 计价和分摊 nod&^%O"
77.cutoff 截止 2A\b-;4EP
78.accuracy 准确性 |~5cNm
79.classification 分类 v)Y)tu>
80.inspection 检查 q\<l"b z
81.supervision of counting 监盘 HX2u{2$
82.observation 观察 {Phq39g
83.confirmation 函证 8n5~K.;<
84.computation 计算 :6(\:
85.analytical procedures 分析程序 le \f:
86.vouch 核对 BSMb(EnqX
87.trace 追查 )!-gT
88.audit sampling 审计抽样 y-26\eY^P
89.error 误差 4,;*sc 6*
90.expected error 预期误差 vSHPN|*
91.population 总体 [p6:uNo
92.sampling risk 抽样风险 %"v:x?d$$o
93.non- sampling risk 非抽样风险 LY0f`RX*&
94.sampling unit 抽样单位 *1EmK.-'u
95.statistical sampling 统计抽样 {3
96.tolerable error 可容忍误差 O(I^:_eH
97.the risk of under reliance 信赖不足风险 `+n0a@BVB
98.the risk of over reliance 信赖过度风险 b3%x&H<j
99.the risk of incorrect rejection 误拒风险 T!,5dt8L
100. the risk of incorrect acceptance 误受风险 zd5=W"Y;]
101.working trial balance 试算平衡表 2FuV%\p
102.index and cross-referencing 索引和交叉索引 lPZ>#
103.cash receipt 现金收入 ;\w3IAa|V
104.cash disbursement 现金支出 oZ*?Uh *
105.bank statement 银行对账单 h"ZIh= j@
106.bank reconciliation 银行存款余额调节表 `:=1*7)?
107.balance sheet date 资产负债表日 r\"R?P$y|
108.net realizable value 可变现净值 F%
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109.storeroom 仓库 (Huvo9
110.sale invoice 销售发票 N*36rR$^
111.price list 价目表 lO cFF0'
112.positive confirmation request 积极式询证函 )f$4:Pq
113.negative confirmation request 消极式询证函 79 ;uHR&S