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注会《审计》英语常用词汇 =!/T4Oo
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1.audit 审计 Yfy";C7X
2.attestation 鉴证 Ij9=J1c4
3.credibility 可信赖程度 FR\r/+n:t0
4.audit of financial statements 财务报表审计 i;:}{G<
5.agreed-upon procedures 执行商定程序 /)4Q%Zp
6.high levels of assurance 高水平保证 B|=S-5pv*
7.compilation 编制 _6L'}X$)N
8.reliability 可靠性 ^GiWU +`
9.relevance 相关性 SzG?m]
10.professional skepticism 职业谨慎 9MbF:
11.objectivity 客观性 CM t$)
12. professional competence 专业胜任能力 8A'SMJi
13.Senior/CPA-in-charge 项目经理 8SCXA9}
14.audit engagement letter 业务约定书 T7 (d
15.recurring audit 连续审计 !HXyvyDN
16.the client 委托人 _J,*0~O$
17.change CPA 更换注册会计师 6 I43a1[s
18.the existing CPA 现任注册会计师 f3<2531/}
19.the successor CPA 后任注册会计师 VuH}@
20.the preceding CPA前任注册会计师 +KIBbXF7
21.issue the audit report 出具审计报告 ho!qXS
22.expert 专家 eGWwPSIp
23.the board of directors 董事会 iZ
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24.knowledge of the entity‘ s business 了解被审计单位情况 \8k4v#wH
25.assess material misstatement risks评估重大错报风险 I~-sBMm(w
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 uTy00`1
27.a general knowledge of —— 初步了解―――的情况 tnq ZlS
28.a more knowledge of—— 进一步了解的情况 ifmX<'(9A
29.the prior year‘s working papers 以前年度工作底稿 {H
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30.minutes of meeting 会议纪要 +5%ncSJx
31.business risks 经营风险 6f+@@=Xc
32.appropriateness 适当性 8C I\NR{x8
33.accounting estimate 会计估计 Z,>owoP4
34.management representations 管理层声明 )?(_vrc<
35.going concern assumption 持续经营假设 *QoQ$alHH
36.audit plan 审计计划 &7eN
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37.significant audit areas 重点审计领域 <4I`|D3@
38.error 错误 Jb)xzUhES
39.fraud舞弊 0 n|>/i
40.modified or additional procedures 修改或追加审计程序 xzf/W+.>.
41.misappropriation of assets 侵占资产 xk^`4;
42.transactions without substance 虚假交易 S=$ \S9
43.unusual pressures 异常压力 6g)CpZU
44.the suspected noncompliance 涉嫌存在违法行为 S4!B;,?AxN
45.materialiy 重要性 ,X\qlT5C
46.exceed the materiality level 超过重要性水平 .pblI
47.approach the materiality level 接近重要性水平 }RQHsS
48.an acceptably low level 可接受水平 uzS;&-nA
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 r6nWrO>y
50.misstatements or omissions 错报或漏报 %htwq ]rZd
51.aggregate 总计 k?_uv
52.subsequent events 期后事项 bc2S?u{
53.adjust the financial statements 调整财务报表 Zb+n\sv4
54.perform additional audit procedures 实施追加的审计程序 !z5Ozm+}
55.audit risk 审计风险 +t(Gt0+
56.detection risk 检查风险 >ffQ264g=i
57.inappropriate audit opinion 不适当的审计意见 9CZEP0i7
58.material misstatement 重大的错报 GvL\%0Ibx
59.tolerable misstatement 可容忍错报 +0:]KG!Zs.
60.the acceptable level of detection risk 可接受的检查风险 sDkO!P
61.assessed level of material misstatement risk 重大错报风险的评估水平 6L-3cxqf\
62.simall business 小规模企业 \M*c3\&~,e
63.accounting system 会计系统 YIHGXi<"n
64.test of control 控制测试 :T#f&|Gg;
65.walk-through test 穿行测试 cq$_$jRx
66.communication 沟通 2HDWlUTNVO
67.flow chart 流程图 +Ecn
68.reperformance of internal control 重新执行 {G=|fgz
69.audit evidence 审计证据 T t$]
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70.substantive procedures 实质性程序 QL-E4]
71.assertions 认定 $8Gj9mw4e'
72.esistence 存在 eX'V
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73.occurrence 发生 UvL=^*t
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74.completeness 完整性 %'Z`425a
75.rights and obligations 权利和义务 ,F=FM>o
76.valuation and allocation 计价和分摊 sTxbh2
77.cutoff 截止 RVr5^l;"
78.accuracy 准确性 3WPZZN<K9
79.classification 分类 X//=OpS`
80.inspection 检查 <Q_E3lQy/
81.supervision of counting 监盘 c(s: f@ 1
82.observation 观察 H9[0-Ur5
83.confirmation 函证 4@Bl 1b
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84.computation 计算 w`F'loUEt
85.analytical procedures 分析程序 >Xxi2Vy
86.vouch 核对 IJLuu@kRm,
87.trace 追查 -CTLQyj)
88.audit sampling 审计抽样 (:RYd6i
89.error 误差 /LG}nY
90.expected error 预期误差 V"
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91.population 总体 {-hu""x>
92.sampling risk 抽样风险 ;/!o0:m^I
93.non- sampling risk 非抽样风险 Dt'bbX'edw
94.sampling unit 抽样单位 pR!m
95.statistical sampling 统计抽样 @/='BVb'T
96.tolerable error 可容忍误差 q( %)^C
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 $Q= S`z=
99.the risk of incorrect rejection 误拒风险 B3E}fQm )
100. the risk of incorrect acceptance 误受风险 jT4
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101.working trial balance 试算平衡表 {gB9EGY
102.index and cross-referencing 索引和交叉索引 s6Il3Kf
103.cash receipt 现金收入 bj@f<f`
104.cash disbursement 现金支出 ~eXI}KhBw6
105.bank statement 银行对账单 x}O J~Yk]
106.bank reconciliation 银行存款余额调节表 FW3uq^
107.balance sheet date 资产负债表日 )hD77(c
108.net realizable value 可变现净值 ?BU?c:"f
109.storeroom 仓库 nd{k
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110.sale invoice 销售发票 MSe>1L2=
111.price list 价目表 r<