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注会《审计》英语常用词汇 /8\gT(@
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1.audit 审计 )z'LXy8
2.attestation 鉴证
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3.credibility 可信赖程度 LTGKs
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4.audit of financial statements 财务报表审计 0v%ZKvSID
5.agreed-upon procedures 执行商定程序 _ lrCf
6.high levels of assurance 高水平保证 8+ P)V4}
7.compilation 编制 :Ogt{t
8.reliability 可靠性 P8lx\DA
9.relevance 相关性 f;<qGM.#|
10.professional skepticism 职业谨慎 W7k\j&x
11.objectivity 客观性 KLpe!8tAe
12. professional competence 专业胜任能力 39jnoT
13.Senior/CPA-in-charge 项目经理 :J|t! `
14.audit engagement letter 业务约定书 o`hVI
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15.recurring audit 连续审计 h|^RM*x
16.the client 委托人 !,f{I5/
17.change CPA 更换注册会计师 ;A~efC^<
18.the existing CPA 现任注册会计师 |{ E\ 2U
19.the successor CPA 后任注册会计师 $q_e~+SXT
20.the preceding CPA前任注册会计师 cO9aT
21.issue the audit report 出具审计报告 8lAs~c
22.expert 专家 2!Ip!IQ:
23.the board of directors 董事会 ?!R
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24.knowledge of the entity‘ s business 了解被审计单位情况 pIKQx5;
25.assess material misstatement risks评估重大错报风险 ;9>(yJI+
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ][b_l(r$?
27.a general knowledge of —— 初步了解―――的情况 h,-8(
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28.a more knowledge of—— 进一步了解的情况 W`}C0[%VW
29.the prior year‘s working papers 以前年度工作底稿 t2)S61Vr
30.minutes of meeting 会议纪要 F!FXZht$P
31.business risks 经营风险 a2l\B ~n
32.appropriateness 适当性 iNn]~L1
33.accounting estimate 会计估计
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34.management representations 管理层声明 %d..L-`]ET
35.going concern assumption 持续经营假设 t{\,vI
36.audit plan 审计计划 RcQo1
37.significant audit areas 重点审计领域 qDR`)hle
38.error 错误 }!tJ
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39.fraud舞弊 g<,kV(_7
40.modified or additional procedures 修改或追加审计程序 YzT
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41.misappropriation of assets 侵占资产 GfEg][f
42.transactions without substance 虚假交易 4CR.=
43.unusual pressures 异常压力 PP\nR
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44.the suspected noncompliance 涉嫌存在违法行为 )sWC5\
45.materialiy 重要性 (DzV3/+p^
46.exceed the materiality level 超过重要性水平 !+qy~h
47.approach the materiality level 接近重要性水平 ,L iX
48.an acceptably low level 可接受水平 Ku
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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 K8,fw-S%
50.misstatements or omissions 错报或漏报 DOi\DJV!
51.aggregate 总计 $O}:*.{(W
52.subsequent events 期后事项 U%2[,c_
53.adjust the financial statements 调整财务报表 xHs8']*\
54.perform additional audit procedures 实施追加的审计程序 j7&57'
55.audit risk 审计风险 %O$4da"y
56.detection risk 检查风险 ! }u'%
57.inappropriate audit opinion 不适当的审计意见 {VWX?Mm
58.material misstatement 重大的错报 R)s@2S
59.tolerable misstatement 可容忍错报 y:TLGQ0
60.the acceptable level of detection risk 可接受的检查风险 /RLeD
61.assessed level of material misstatement risk 重大错报风险的评估水平 dA;f`Bi;Q
62.simall business 小规模企业 &"^,Ubfcn"
63.accounting system 会计系统 =c{/ Z
64.test of control 控制测试 1aC?*,e?
65.walk-through test 穿行测试 RS'%;B-)
66.communication 沟通 a78&<
67.flow chart 流程图 B+yr
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68.reperformance of internal control 重新执行 l56D?E8
69.audit evidence 审计证据 Hu"?wZj
70.substantive procedures 实质性程序 N%1T>cp0
71.assertions 认定 }@-4*5P3
72.esistence 存在 Isa]5>
73.occurrence 发生 Rk#@{_
74.completeness 完整性 "Dbjp5_
75.rights and obligations 权利和义务 iV8j(HV
76.valuation and allocation 计价和分摊 H-gq0+,yE
77.cutoff 截止 <VB;J5Rv
78.accuracy 准确性 :b^\O
79.classification 分类 MV"aO@
80.inspection 检查 VGLE5lP X
81.supervision of counting 监盘 7r=BGoA2E
82.observation 观察 <^}{sdOyu
83.confirmation 函证 R:7j`gHJ|9
84.computation 计算 X|Gsf=
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85.analytical procedures 分析程序 9p
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86.vouch 核对 pgK)
87.trace 追查 A;~u"g 'z&
88.audit sampling 审计抽样 ,(0q
89.error 误差 S<Zb>9pl
90.expected error 预期误差 b"-eQb
91.population 总体 !b<c*J?f
92.sampling risk 抽样风险 \M4/?<g
93.non- sampling risk 非抽样风险 Xj :?V;
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 ]ee%=+'
96.tolerable error 可容忍误差 `&
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97.the risk of under reliance 信赖不足风险 /6_>d$
98.the risk of over reliance 信赖过度风险 LD]>_P83
99.the risk of incorrect rejection 误拒风险 t\2Lo7[Pu
100. the risk of incorrect acceptance 误受风险 [ Fid
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 @}&o(q1M0
103.cash receipt 现金收入 Rn={:u4
104.cash disbursement 现金支出 Z_&6<1,H
105.bank statement 银行对账单 %a-:f)@
106.bank reconciliation 银行存款余额调节表 [([?+Ouy
107.balance sheet date 资产负债表日 m09
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108.net realizable value 可变现净值 f]F]wg\_f
109.storeroom 仓库 I13nmI\
110.sale invoice 销售发票 $Bd{Y"P@6
111.price list 价目表 .@{W6
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112.positive confirmation request 积极式询证函 N~H9|CX
113.negative confirmation request 消极式询证函 IZ /M d@C
114.purchase requisition 请购单 {3Z&C$:s
115.receiving report 验收报告 &f1dCL%z7
116.gross margin 毛利 fDo )~t*~
117.manufacturing overhead 制造费用 D.G+*h@ g
118.material requisition 领料单
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119.inventory-taking 存货盘点 M~Tq'>Fn
120.bond certificate 债券 J[fjl6p
121.stock certificate 股票 "i$Avm
122.audit report 审计报告 GJW>8*&&(
123.entity 被审计单位 P E1F3u>O
124.addressee of the audit report 审计报告的收件人 A-:58Qau+
125.unqualified opinion 无保留意见 )]Xj"V2
126.qualified opinion 保留意见 =>".
127.disclaimer of opinion 无法表示意见 7B
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128.adverse opinion 否定意见 ]Auk5M +
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A (1)ABC 作业基础成本计算 3QSP](W-(
A (2)absorbed overhead 已吸收制造费用 _uL{@(
A (3)absorption costing 吸收成本计算 mjUln8Jc
A (4)account 账户,报表 l v]TE"
A (5)accounting postulate 会计假设 w|?<
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A (6)accounting series release 会计公告文件 R.Xh&@f`
A (7)accounting valuation 会计计价 dwOB)B@{H
A (8)account sale 承销清单 [@MV[$W5
A (9)accountability concept 经营责任概念 ]dB6--
A (10)accountancy 会计职业 L2Ynv4llm
A (11)accountant 会计师 -AcLh0pc
A (12)accounting 会计 j!9p#JK#u
A (13)agency cost 代理成本 #N\kMJl$l
A (14)accounting bases 会计基础 E/9h"zowS
A (15)accounting manual 会计手册 &6nOCU)
A (16)accounting period 会计期间 &VtTUy}
A (17)accounting policies 会计方针 xwG=&+66
A (18)accounting rate of return 会计报酬率 ur^)bp<