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注会《审计》英语常用词汇 9?6]Zag
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1.audit 审计 [3~mil3rO
2.attestation 鉴证 c[6=&
3.credibility 可信赖程度 h%0FKi^
4.audit of financial statements 财务报表审计 #A@d;U%
5.agreed-upon procedures 执行商定程序 yf/c
6.high levels of assurance 高水平保证 1%^d<%,]
7.compilation 编制 zfBaB0 P
8.reliability 可靠性 ;"1
9.relevance 相关性 tw*n+{]hi
10.professional skepticism 职业谨慎 0\X'
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11.objectivity 客观性 ,xzSFs>2
12. professional competence 专业胜任能力 X *fle
13.Senior/CPA-in-charge 项目经理 4Up3x+bg
14.audit engagement letter 业务约定书 <:YD.zAh|
15.recurring audit 连续审计 YZHqy++x
16.the client 委托人 8A,="YIt
17.change CPA 更换注册会计师 hj*Fn
18.the existing CPA 现任注册会计师 ~Bi{k'A9
19.the successor CPA 后任注册会计师 6tDCaB
20.the preceding CPA前任注册会计师 ss4<s
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21.issue the audit report 出具审计报告 $1ZFkw
22.expert 专家 n?E
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23.the board of directors 董事会 wvuh
24.knowledge of the entity‘ s business 了解被审计单位情况 {-'S#04
25.assess material misstatement risks评估重大错报风险 z"*$ .
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 QN'v]z
27.a general knowledge of —— 初步了解―――的情况 M?FbBJ`sF
28.a more knowledge of—— 进一步了解的情况 $mF(6<w
29.the prior year‘s working papers 以前年度工作底稿 )tB1jcI;
30.minutes of meeting 会议纪要 km[PbC
31.business risks 经营风险 Do\YPo_Mr
32.appropriateness 适当性 BGSq
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33.accounting estimate 会计估计 =JK# "'
34.management representations 管理层声明 -y1t;yU.L
35.going concern assumption 持续经营假设 !arTR.b\
36.audit plan 审计计划 ;=ci7IT
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37.significant audit areas 重点审计领域 |#rP~Nj
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38.error 错误 wRLj>nc
39.fraud舞弊 xy.di9
40.modified or additional procedures 修改或追加审计程序 h=`1sfz
41.misappropriation of assets 侵占资产 Dj$W?dC"^
42.transactions without substance 虚假交易 HHMv%H]M
43.unusual pressures 异常压力 J@4,@+X
44.the suspected noncompliance 涉嫌存在违法行为 w-3 B~e
45.materialiy 重要性 NW=tZV Q<X
46.exceed the materiality level 超过重要性水平 "p[FFg
47.approach the materiality level 接近重要性水平 wsg u# as|
48.an acceptably low level 可接受水平 p#T^o]+
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 Pp9nilb_(
50.misstatements or omissions 错报或漏报 /[|ODfY
51.aggregate 总计 r!,/~~mT
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 KDmzKOl
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 r:n-?P
56.detection risk 检查风险 4\?GA`@
57.inappropriate audit opinion 不适当的审计意见 n!>#o1Qr
58.material misstatement 重大的错报 -Z/'kYj?U
59.tolerable misstatement 可容忍错报 :: 2pDtMS
60.the acceptable level of detection risk 可接受的检查风险 $sTvXf:g
61.assessed level of material misstatement risk 重大错报风险的评估水平 :+nECk
62.simall business 小规模企业 faJ>,^V#
63.accounting system 会计系统 ktMUTL(B
64.test of control 控制测试 #ivN-WKCl
65.walk-through test 穿行测试 *G,'V,?
66.communication 沟通
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67.flow chart 流程图 mn;Wqb/
68.reperformance of internal control 重新执行 ~LKX2Q:S
69.audit evidence 审计证据 sIZ|N"2]A*
70.substantive procedures 实质性程序 6IQkP9P(
71.assertions 认定 oB8x_0#n
72.esistence 存在 ^^{gn3xJ
73.occurrence 发生 IUJRP
74.completeness 完整性 O(Tdn;1
75.rights and obligations 权利和义务 ,cqZb0VP{t
76.valuation and allocation 计价和分摊 U $ bLt
77.cutoff 截止 g^qbd$ }
78.accuracy 准确性 (fYrb#]!y
79.classification 分类 \;%DDw
80.inspection 检查
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81.supervision of counting 监盘 1Z+\>~8
82.observation 观察 ]mW)T0_
83.confirmation 函证 ?R;K`f9<
84.computation 计算 > 10pk
85.analytical procedures 分析程序 ;J)8#|
86.vouch 核对 51\N+
87.trace 追查 !83N.
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88.audit sampling 审计抽样 \s[/{3
89.error 误差 f/&k$,
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90.expected error 预期误差 L< gp "e
91.population 总体 [9O,C-Mk
92.sampling risk 抽样风险 Y.<&phv
93.non- sampling risk 非抽样风险 ^6Std
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94.sampling unit 抽样单位 \AT]$`8@_
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 %ys-y?r
97.the risk of under reliance 信赖不足风险 #{t?[JUn
98.the risk of over reliance 信赖过度风险 k$hNibpkt
99.the risk of incorrect rejection 误拒风险 $2M dxw5
100. the risk of incorrect acceptance 误受风险 i~
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101.working trial balance 试算平衡表 _Q:739&
102.index and cross-referencing 索引和交叉索引 A/xWe
103.cash receipt 现金收入 4G%!t`?q
104.cash disbursement 现金支出 S4jt*]w5b
105.bank statement 银行对账单 NB z3j
106.bank reconciliation 银行存款余额调节表 l u^fKQ
107.balance sheet date 资产负债表日 3]X9 z
108.net realizable value 可变现净值 ?QnVWu2K
109.storeroom 仓库 ~4Gs\U:!Q
110.sale invoice 销售发票 4rh*&'
111.price list 价目表 E[FRx1^R9
112.positive confirmation request 积极式询证函 ~[CtsCiQ
113.negative confirmation request 消极式询证函 CulU?-[i
114.purchase requisition 请购单 Tu'/XUs;k
115.receiving report 验收报告 #0hX'8];(
116.gross margin 毛利 B~/LAD_
117.manufacturing overhead 制造费用 b$24${*'
118.material requisition 领料单 _`bH$
119.inventory-taking 存货盘点 qXGAlCq@
120.bond certificate 债券 w
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121.stock certificate 股票 sh6F-g
122.audit report 审计报告 g*NKY`,
123.entity 被审计单位 Y{ho[%
124.addressee of the audit report 审计报告的收件人 }^Unx W
125.unqualified opinion 无保留意见 +b7}R7:AFH
126.qualified opinion 保留意见 Qr/8kWa0C
127.disclaimer of opinion 无法表示意见 0RLyAC|
128.adverse opinion 否定意见 `J>76WN
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A (1)ABC 作业基础成本计算 7I6bZ;}d
A (2)absorbed overhead 已吸收制造费用 Z(S=2r.
A (3)absorption costing 吸收成本计算 PC_#kz
A (4)account 账户,报表 .Z!!x
A (5)accounting postulate 会计假设 R?Dbv'lp>
A (6)accounting series release 会计公告文件 93Yo}6>
A (7)accounting valuation 会计计价 FA.h?yfr
A (8)account sale 承销清单 T41&;?-
A (9)accountability concept 经营责任概念 I$Q%iZ{
A (10)accountancy 会计职业 gDw:Z/1X`
A (11)accountant 会计师 e#YQA
A (12)accounting 会计 0,T'z,
A (13)agency cost 代理成本 VK*2`Z1
A (14)accounting bases 会计基础 \}ujSr#<