.w~zW*M0
`L"{sW6S
注会《审计》英语常用词汇 { FM:\/
t-w4rXvF
9 Dx9alJR
1.audit 审计 86f/R
c
2.attestation 鉴证 2aGK}sS6
3.credibility 可信赖程度 Z65]|
4.audit of financial statements 财务报表审计 ,:/3'L
5.agreed-upon procedures 执行商定程序 -\fn \n
6.high levels of assurance 高水平保证 ht^xcc
7.compilation 编制 n5 jzVv
8.reliability 可靠性 YS&Q4nv-
9.relevance 相关性 31}k
Nc}n
10.professional skepticism 职业谨慎 @c{
b\is2
11.objectivity 客观性 @&]%%o+
12. professional competence 专业胜任能力 ?1MaA
13.Senior/CPA-in-charge 项目经理
V|bN<BYJ
14.audit engagement letter 业务约定书 V s1Z$HS`
15.recurring audit 连续审计 l050n9#9p
16.the client 委托人 {AqPQeNgz
17.change CPA 更换注册会计师 i^DZK&B@u
18.the existing CPA 现任注册会计师 . xdSUe
19.the successor CPA 后任注册会计师 $v+t~b
20.the preceding CPA前任注册会计师 : w 4Sba3
21.issue the audit report 出具审计报告 mGqT_
22.expert 专家 -AxO1
qO
23.the board of directors 董事会 [0mg\n?
24.knowledge of the entity‘ s business 了解被审计单位情况 )k|_ CW~
25.assess material misstatement risks评估重大错报风险 v}\Nx[}
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xA2"i2k9
27.a general knowledge of —— 初步了解―――的情况 \LpR7D
28.a more knowledge of—— 进一步了解的情况 )F)
(Hg
29.the prior year‘s working papers 以前年度工作底稿 4>W ov
30.minutes of meeting 会议纪要 -V)DKf"f
31.business risks 经营风险 Q'S"$^~{
32.appropriateness 适当性 [.NG~ cpb
33.accounting estimate 会计估计 `V[{,!l;X
34.management representations 管理层声明 pe$l'ur
35.going concern assumption 持续经营假设 lZ9rB^!
36.audit plan 审计计划 Th)Z?\8zk
37.significant audit areas 重点审计领域 qA6;Q$
38.error 错误 ?ydqmj2[F
39.fraud舞弊 O
o+pi$W
40.modified or additional procedures 修改或追加审计程序 s!j[O
vtx
41.misappropriation of assets 侵占资产
&I$MV5)u
42.transactions without substance 虚假交易 f?A1=lm~
43.unusual pressures 异常压力 5L4{8X0X8
44.the suspected noncompliance 涉嫌存在违法行为 $kef_*BQg
45.materialiy 重要性 N8^AH8l
46.exceed the materiality level 超过重要性水平 [~<X|_LG
47.approach the materiality level 接近重要性水平 &{c.JDO
48.an acceptably low level 可接受水平 t\$P*_
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 usR:-1{
50.misstatements or omissions 错报或漏报 t$lO~~atr
51.aggregate 总计 ub/9T-#l
52.subsequent events 期后事项 6eh\-+=
53.adjust the financial statements 调整财务报表 vC9
Qe
]f
54.perform additional audit procedures 实施追加的审计程序 af<R.
55.audit risk 审计风险 MIJ^n(-G
56.detection risk 检查风险 '
-7rHx
57.inappropriate audit opinion 不适当的审计意见 i/%+x-#
58.material misstatement 重大的错报 \' gb{JO
59.tolerable misstatement 可容忍错报 fGtUr_D
60.the acceptable level of detection risk 可接受的检查风险 VNcxST15a
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?2#MU
62.simall business 小规模企业 rv\m0*\<
63.accounting system 会计系统 w+NdEE4H9z
64.test of control 控制测试 u2G{I?
65.walk-through test 穿行测试 +I {ZW}rA
66.communication 沟通 =-e`OHA
67.flow chart 流程图 ,33[/j
68.reperformance of internal control 重新执行 Is $I;`
69.audit evidence 审计证据 W
h^9 Aq
70.substantive procedures 实质性程序 tJ
NJS
71.assertions 认定 1sqBBd"=PY
72.esistence 存在 `H.~#$
73.occurrence 发生 VM1`:1Z:$
74.completeness 完整性 }j
/($,
75.rights and obligations 权利和义务 ([r4N#lx
76.valuation and allocation 计价和分摊 ]c.1&OB7o
77.cutoff 截止 ;p!|E3o.
78.accuracy 准确性 o&GS;{Rs
79.classification 分类 :QGd/JX$n`
80.inspection 检查 t0 1@h_WS
81.supervision of counting 监盘 bV5 {
82.observation 观察 q*|H*sS
83.confirmation 函证 ok"v`76~f5
84.computation 计算 ?~vVSY
85.analytical procedures 分析程序 GxL;@%B
86.vouch 核对 McRAy%{z
87.trace 追查 p=7
{
88.audit sampling 审计抽样 'edd6yTd
89.error 误差 ,F,\bp }
90.expected error 预期误差 %MQU&H9[
91.population 总体 x
pWx6
92.sampling risk 抽样风险 (}W+W\.
93.non- sampling risk 非抽样风险 sw={bUr6G`
94.sampling unit 抽样单位 F~`Yh6v
95.statistical sampling 统计抽样 $?.0>0,<
96.tolerable error 可容忍误差 4;]<#u
97.the risk of under reliance 信赖不足风险 Ua>lf8w<
98.the risk of over reliance 信赖过度风险 Nq`@ >Ml
99.the risk of incorrect rejection 误拒风险 PgeC\#;9
100. the risk of incorrect acceptance 误受风险 8!~8:?6n
101.working trial balance 试算平衡表 )"W(0M]>
102.index and cross-referencing 索引和交叉索引 ^usZ&9"@P
103.cash receipt 现金收入 PJq;OM|
104.cash disbursement 现金支出 vr,8i7*0
105.bank statement 银行对账单 TSGJ2u5ie%
106.bank reconciliation 银行存款余额调节表 f4JmY1)@
107.balance sheet date 资产负债表日 ;"}yVV/4
108.net realizable value 可变现净值 "$->nC.
109.storeroom 仓库 66P'87G
110.sale invoice 销售发票 Nl[]8G};
111.price list 价目表 U7)#9qS4
112.positive confirmation request 积极式询证函 *Kp
k1
113.negative confirmation request 消极式询证函
:!SVpCt3
114.purchase requisition 请购单 s$cr|p;7#
115.receiving report 验收报告 Gb=pQ( n4
116.gross margin 毛利 {t.5cX"[
117.manufacturing overhead 制造费用 B-oQ 9[~
118.material requisition 领料单 pO^PkX
119.inventory-taking 存货盘点 VH.mH<
120.bond certificate 债券 {:D8@jb[
121.stock certificate 股票 ,buSU~c_Q
122.audit report 审计报告 n(i Uc1Y
123.entity 被审计单位 BGtr= &Hq
124.addressee of the audit report 审计报告的收件人 y9K U&