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注会《审计》英语常用词汇 Jzj>=jWX@
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1.audit 审计 @WuG8G
2.attestation 鉴证 4=ZN4=(_[
3.credibility 可信赖程度 t}2M8ue(&
4.audit of financial statements 财务报表审计 ,H5o/qNU`{
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 :pGgxO% q
7.compilation 编制 PHg(O:3WG
8.reliability 可靠性 s%@HchZ
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9.relevance 相关性 !UX7R\qu|
10.professional skepticism 职业谨慎 mO@Sl(9
11.objectivity 客观性 )WbE -m
12. professional competence 专业胜任能力 fK5iOj'Q
13.Senior/CPA-in-charge 项目经理 pTE.,~-J^j
14.audit engagement letter 业务约定书 %P`|kPW1
15.recurring audit 连续审计 ;f~z_3g
16.the client 委托人 &h?8yV4B
17.change CPA 更换注册会计师 ($s%B
18.the existing CPA 现任注册会计师 Vv.q{fRvYB
19.the successor CPA 后任注册会计师 j)lgF:
20.the preceding CPA前任注册会计师 E)%r}4u>
21.issue the audit report 出具审计报告 y9-}LET3j
22.expert 专家 ~.<}/GP] _
23.the board of directors 董事会 1w|u
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24.knowledge of the entity‘ s business 了解被审计单位情况 i&zJwUr(<
25.assess material misstatement risks评估重大错报风险 h 7*#;j
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .ot[_*A.FD
27.a general knowledge of —— 初步了解―――的情况 6a*OQ{8
28.a more knowledge of—— 进一步了解的情况 rtk1 8U-
29.the prior year‘s working papers 以前年度工作底稿 o;J_"'kP
30.minutes of meeting 会议纪要 r]O8|#P,Z$
31.business risks 经营风险 d>jRw
32.appropriateness 适当性 V>B*_J,z.
33.accounting estimate 会计估计 gpe-)hD@R
34.management representations 管理层声明 'H)l~L
35.going concern assumption 持续经营假设 .6y(ox|LL
36.audit plan 审计计划 nISfRXU;
37.significant audit areas 重点审计领域 :~B'6b
38.error 错误 "(^1Dm$(
39.fraud舞弊 .>|]Lo(=l
40.modified or additional procedures 修改或追加审计程序 ?G$X
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41.misappropriation of assets 侵占资产 5wGc"JHm
42.transactions without substance 虚假交易 H_+!.
43.unusual pressures 异常压力 Czt>?8x`
44.the suspected noncompliance 涉嫌存在违法行为 DX4"}w
45.materialiy 重要性 `|g*T~;
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46.exceed the materiality level 超过重要性水平 e(;nhU3a*,
47.approach the materiality level 接近重要性水平 t?cO>4*|
48.an acceptably low level 可接受水平 y3)R:h4AH
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 F ][QH\N
50.misstatements or omissions 错报或漏报 t 4tXLI;'
51.aggregate 总计 pk:
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52.subsequent events 期后事项 ]QK@zb}x
53.adjust the financial statements 调整财务报表 ]2'{W]m
54.perform additional audit procedures 实施追加的审计程序 mp+lN:
55.audit risk 审计风险 eXsFPM
56.detection risk 检查风险 `DcZpd.n
57.inappropriate audit opinion 不适当的审计意见 09C[B+>h
58.material misstatement 重大的错报 'CC;=@J
59.tolerable misstatement 可容忍错报 oB]
60.the acceptable level of detection risk 可接受的检查风险 xDTDfhA
61.assessed level of material misstatement risk 重大错报风险的评估水平 !mtX*;b(e
62.simall business 小规模企业 Q.]RYv}\
63.accounting system 会计系统 >XiTl;UU
64.test of control 控制测试 7K}Sk
65.walk-through test 穿行测试 f3Cjj]RFv
66.communication 沟通 K h;jiK !
67.flow chart 流程图 b|z_1j6U
68.reperformance of internal control 重新执行 ~LuR)T=%es
69.audit evidence 审计证据 pCm |t!,
70.substantive procedures 实质性程序 *C n `pfO
71.assertions 认定 ;*_U)th
72.esistence 存在 ,6FmU$
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73.occurrence 发生 X1{U''$
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74.completeness 完整性 ^qD@qJ
75.rights and obligations 权利和义务 7Yrp#u1!
76.valuation and allocation 计价和分摊 3gzcpFNqX
77.cutoff 截止 rlIDym9nY~
78.accuracy 准确性 <xWBS/K
79.classification 分类 K,\Bj/V(
80.inspection 检查 ><Z`)}f
81.supervision of counting 监盘 ]$gBX=
82.observation 观察 k4ijWo{:0
83.confirmation 函证 hWqI*xSaJ
84.computation 计算 7ZVW7%,zF
85.analytical procedures 分析程序 A(>kp=~
86.vouch 核对 ".R5K
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87.trace 追查 -8r9DS-/W
88.audit sampling 审计抽样 'WW['
89.error 误差 MGzuQrl{H
90.expected error 预期误差 ]C
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91.population 总体 ;+/[<bv d"
92.sampling risk 抽样风险 zxt&oT0Q
93.non- sampling risk 非抽样风险 ^7l^/GSO
94.sampling unit 抽样单位 Pxn;]!Z#
95.statistical sampling 统计抽样 C3
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96.tolerable error 可容忍误差 D3+UV+&R/
97.the risk of under reliance 信赖不足风险 ,`lVB#|
98.the risk of over reliance 信赖过度风险 9O/l{
99.the risk of incorrect rejection 误拒风险 M!ra3Y
100. the risk of incorrect acceptance 误受风险 !z.C}n5F
101.working trial balance 试算平衡表 Py)'%e
102.index and cross-referencing 索引和交叉索引 4vk
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103.cash receipt 现金收入 i+z;tF`
104.cash disbursement 现金支出 ? <.U,
105.bank statement 银行对账单 _(<D*V[
106.bank reconciliation 银行存款余额调节表 C/!c? $J
107.balance sheet date 资产负债表日 ages-Z_X
108.net realizable value 可变现净值
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