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注会《审计》英语常用词汇 5b%zpx0Y
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1.audit 审计 `jH 0FJQ
2.attestation 鉴证 )lB*]
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3.credibility 可信赖程度 Op:7Ed
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4.audit of financial statements 财务报表审计 s h^
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5.agreed-upon procedures 执行商定程序 ut;KphvSH
6.high levels of assurance 高水平保证 C$fQ[
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7.compilation 编制 h*?/[XY
8.reliability 可靠性 4p_@f^v~QH
9.relevance 相关性 Q
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10.professional skepticism 职业谨慎 "Kt[jV;6
11.objectivity 客观性 1dX)l
12. professional competence 专业胜任能力 d#wK
13.Senior/CPA-in-charge 项目经理 NpF}~$2
14.audit engagement letter 业务约定书 Q5
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15.recurring audit 连续审计 _K|513I
16.the client 委托人 >l|dLyiae
17.change CPA 更换注册会计师 y5bELWA
18.the existing CPA 现任注册会计师 &fWYQ'\>
19.the successor CPA 后任注册会计师 .=-K7.X.)
20.the preceding CPA前任注册会计师 LjA>H>8%[
21.issue the audit report 出具审计报告 ?$
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22.expert 专家 ,R;wk=k
23.the board of directors 董事会 a]|k w4
24.knowledge of the entity‘ s business 了解被审计单位情况 KmlpB
25.assess material misstatement risks评估重大错报风险 IOi 6'
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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 >QM$
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27.a general knowledge of —— 初步了解―――的情况 kVb8 $Sp
28.a more knowledge of—— 进一步了解的情况 Gn%gSH/
29.the prior year‘s working papers 以前年度工作底稿 .]W A/}
30.minutes of meeting 会议纪要 [XP3
31.business risks 经营风险 ; 'J{yl
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32.appropriateness 适当性 l<#*[TJ
33.accounting estimate 会计估计 7A[`%.!F6
34.management representations 管理层声明 {,rVA(I@
35.going concern assumption 持续经营假设 Zf%6U[{ T
36.audit plan 审计计划 SH5G
37.significant audit areas 重点审计领域 e'Th[ wJ
38.error 错误 )q+9_KUq
39.fraud舞弊 sd~T
40.modified or additional procedures 修改或追加审计程序 Skd,=r
41.misappropriation of assets 侵占资产 mf)o1O&B
42.transactions without substance 虚假交易 sw715"L
43.unusual pressures 异常压力 L
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44.the suspected noncompliance 涉嫌存在违法行为 4l*4wx""v
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 h&6v&%S/L
47.approach the materiality level 接近重要性水平 *FT )`
48.an acceptably low level 可接受水平 [1*3 kt*h
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 m*S[oy&
50.misstatements or omissions 错报或漏报 zbDM+;
51.aggregate 总计
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52.subsequent events 期后事项 ard<T}|N
53.adjust the financial statements 调整财务报表 ]}&f<X
54.perform additional audit procedures 实施追加的审计程序 *!*J5/b
55.audit risk 审计风险 'M#'BQQ5
56.detection risk 检查风险 q0hg0DC[;
57.inappropriate audit opinion 不适当的审计意见 C,xM)V^a
58.material misstatement 重大的错报 0FV?By
59.tolerable misstatement 可容忍错报 f}cz_"o4
60.the acceptable level of detection risk 可接受的检查风险 )R2
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61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 2$O@T]
63.accounting system 会计系统 V3u[{^^f
64.test of control 控制测试 zU9G:jH
65.walk-through test 穿行测试 0#rv.rJ{
66.communication 沟通 1wa zJj=v
67.flow chart 流程图 ![BQ;X
68.reperformance of internal control 重新执行 2I#4jy/g
69.audit evidence 审计证据 *SX'Or,
70.substantive procedures 实质性程序 v
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71.assertions 认定 w8Mi:;6
72.esistence 存在 I~$LIdzw
73.occurrence 发生 t4H@ZvAH0
74.completeness 完整性 YpT x1c-
75.rights and obligations 权利和义务 eswsxJ/!
76.valuation and allocation 计价和分摊 heliL/
77.cutoff 截止 ~iZMV ?w
78.accuracy 准确性 S3=M k~_&
79.classification 分类 Uk02VuS
80.inspection 检查 Gw$sL&1m\
81.supervision of counting 监盘 y4HOKJxI
82.observation 观察 zOpl
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83.confirmation 函证 6N&S3<c4JO
84.computation 计算 2@
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85.analytical procedures 分析程序 oOhm`7iy
86.vouch 核对 .oq!Ys4KA
87.trace 追查
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88.audit sampling 审计抽样 ,Z;z}{.hq
89.error 误差 bN$!G9I!,
90.expected error 预期误差 6ZBg/_m
91.population 总体 T{={uzQeJJ
92.sampling risk 抽样风险 HN\Zrb
93.non- sampling risk 非抽样风险 XB)e;R
94.sampling unit 抽样单位 0(|BQ'4~H
95.statistical sampling 统计抽样 FKd5]am
96.tolerable error 可容忍误差 C^S?W=1=w
97.the risk of under reliance 信赖不足风险 u
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98.the risk of over reliance 信赖过度风险 ~a[]4\m;
99.the risk of incorrect rejection 误拒风险 JrTSu`S('
100. the risk of incorrect acceptance 误受风险 n<p`OKIV3
101.working trial balance 试算平衡表 x=yU
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102.index and cross-referencing 索引和交叉索引 qwu++9BM
103.cash receipt 现金收入 O /wl";-
104.cash disbursement 现金支出
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105.bank statement 银行对账单 @^y/V@lDm
106.bank reconciliation 银行存款余额调节表 N7%+n*Z
107.balance sheet date 资产负债表日 6y,M+{
108.net realizable value 可变现净值 ,@=qaU
109.storeroom 仓库 N5rY*S
110.sale invoice 销售发票 _F^k>Lq&