YeVhWPn@
_"=~aMXC.)
注会《审计》英语常用词汇 Bb)J8,LQ
_4+1c5Q!
BKk*<WMD
1.audit 审计 9z#IdY$a
2.attestation 鉴证 tH(Z9\L 7
3.credibility 可信赖程度 _19k@a
4.audit of financial statements 财务报表审计 'J}lnt[V
5.agreed-upon procedures 执行商定程序 23PSv8;EM
6.high levels of assurance 高水平保证 u|E,Wy1
7.compilation 编制 :L,]<n
8.reliability 可靠性 i
BQf tq7
9.relevance 相关性 k6XO-a f
10.professional skepticism 职业谨慎 {ib`mC^
11.objectivity 客观性 4'M#m|V
12. professional competence 专业胜任能力 eF9LZ"-s
13.Senior/CPA-in-charge 项目经理 {|cA[#j#
14.audit engagement letter 业务约定书 W!g
,
15.recurring audit 连续审计 b\?`721BG
16.the client 委托人 ^VQiq7 xm
17.change CPA 更换注册会计师 u4Sa4o
18.the existing CPA 现任注册会计师 iZUBw
19.the successor CPA 后任注册会计师 kDrGl{U}
20.the preceding CPA前任注册会计师 1{*x+GC^/
21.issue the audit report 出具审计报告 fN9hBC@
22.expert 专家 <]<50
23.the board of directors 董事会 C/XOI>
24.knowledge of the entity‘ s business 了解被审计单位情况 Tb[GZ,/%;
25.assess material misstatement risks评估重大错报风险 ${?Px
c{-
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *\>&
27.a general knowledge of —— 初步了解―――的情况 V:lDR20*\
28.a more knowledge of—— 进一步了解的情况 NJ~'`{3v
29.the prior year‘s working papers 以前年度工作底稿 m$kmoY/
30.minutes of meeting 会议纪要 -Bc.<pFqp
31.business risks 经营风险 rpvm].4
32.appropriateness 适当性 (HEjmQjE
33.accounting estimate 会计估计 8w\&QX
34.management representations 管理层声明 KP
i
@wl3
35.going concern assumption 持续经营假设
t6tqv
36.audit plan 审计计划
]2<g"zo0
37.significant audit areas 重点审计领域
,{%[/#~6
38.error 错误 |1neCP@ng
39.fraud舞弊 (wTg aV1
40.modified or additional procedures 修改或追加审计程序 BjShK+Y
41.misappropriation of assets 侵占资产 Lczcz"t
42.transactions without substance 虚假交易 D=8=wT2<
43.unusual pressures 异常压力 5\pizD/17
44.the suspected noncompliance 涉嫌存在违法行为 V; ChrmE
45.materialiy 重要性 vt1!|2{
h
46.exceed the materiality level 超过重要性水平 Fax73vl|^a
47.approach the materiality level 接近重要性水平 __a9}m4i7x
48.an acceptably low level 可接受水平
z\\MLyS
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 zpY8w#b
50.misstatements or omissions 错报或漏报 f}fM%0/5
51.aggregate 总计 ]UNmhF!W>u
52.subsequent events 期后事项 -v]7}[
.[
53.adjust the financial statements 调整财务报表 6K,AQ.=V2
54.perform additional audit procedures 实施追加的审计程序 Z$q}y
79^
55.audit risk 审计风险 =lzjMRX(?
56.detection risk 检查风险 %rf<YZ.\
57.inappropriate audit opinion 不适当的审计意见 ej0q*TH.
58.material misstatement 重大的错报 !$O +M#
59.tolerable misstatement 可容忍错报 )!0>2,R1
60.the acceptable level of detection risk 可接受的检查风险 $+Xohtt
61.assessed level of material misstatement risk 重大错报风险的评估水平
M; V2O;
62.simall business 小规模企业 T3bBc
63.accounting system 会计系统 ,i'>+Ix<
64.test of control 控制测试 /m%;wH|6%
65.walk-through test 穿行测试 |kjk{
66.communication 沟通 rx%lL
67.flow chart 流程图 d
hh`o\$
68.reperformance of internal control 重新执行 um[.r,
++
69.audit evidence 审计证据 m~2PpO
70.substantive procedures 实质性程序 EayZ*e]
71.assertions 认定 }4$UlTA'
72.esistence 存在 ZM\Z2L]n
73.occurrence 发生 Wu:evaZ:i
74.completeness 完整性 >1W)J3
75.rights and obligations 权利和义务 tY VmB:l
76.valuation and allocation 计价和分摊 |A"zxNeS"
77.cutoff 截止 "wdC/
78.accuracy 准确性 Qax=_[r
79.classification 分类 0DGXMO$;
80.inspection 检查 yAaMYF@
81.supervision of counting 监盘 /op8]y
82.observation 观察 W<\KRF$S;
83.confirmation 函证 &kh-2#E
84.computation 计算 f`T#=6C4|
85.analytical procedures 分析程序 c!b4Y4eJ
86.vouch 核对 6?r}bs6Msx
87.trace 追查 GP1b/n3F1
88.audit sampling 审计抽样 dtJ?J<m}
89.error 误差 >Ka}v:E
90.expected error 预期误差 1a`dB
~>
91.population 总体 )A,MTi
92.sampling risk 抽样风险 I_\j0
5
93.non- sampling risk 非抽样风险 d7A vx
94.sampling unit 抽样单位 nzU^G)
95.statistical sampling 统计抽样 JT
!-Q!O}O
96.tolerable error 可容忍误差 FK<1SOE
97.the risk of under reliance 信赖不足风险 /alJN`g
98.the risk of over reliance 信赖过度风险 udgf{1EB&2
99.the risk of incorrect rejection 误拒风险 |pA3ZWm
100. the risk of incorrect acceptance 误受风险 xzh`q
101.working trial balance 试算平衡表 8do-z"-
102.index and cross-referencing 索引和交叉索引 )ui]vS:>
103.cash receipt 现金收入 `-IX"rf
104.cash disbursement 现金支出 it \3-
105.bank statement 银行对账单 C`Zz\DNG@
106.bank reconciliation 银行存款余额调节表 PCtf&U