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注会《审计》英语常用词汇 >h
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1.audit 审计 :a M
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2.attestation 鉴证 Lo^0VD!O
3.credibility 可信赖程度 B{UL(6\B
4.audit of financial statements 财务报表审计 S+^*rw
5.agreed-upon procedures 执行商定程序 <l/QS3M
6.high levels of assurance 高水平保证 -}u=tiNG
7.compilation 编制 &Kuo|=f
8.reliability 可靠性 DJxe3<
9.relevance 相关性 `0.<
10.professional skepticism 职业谨慎 v~f_~v5J!
11.objectivity 客观性 gnjh=anVX1
12. professional competence 专业胜任能力 woCmpCN*I
13.Senior/CPA-in-charge 项目经理 ~=$0=)c
14.audit engagement letter 业务约定书 BI\ )vr$
15.recurring audit 连续审计 f)`_su
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16.the client 委托人 $#3O:aW
17.change CPA 更换注册会计师 xq`mo
18.the existing CPA 现任注册会计师 J!O{.v
19.the successor CPA 后任注册会计师 X$aN:!1
20.the preceding CPA前任注册会计师 ch|4"&g
21.issue the audit report 出具审计报告 BHoy:Tp
22.expert 专家 f{
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23.the board of directors 董事会 mlq+Z#9
24.knowledge of the entity‘ s business 了解被审计单位情况 G(g`>' m
25.assess material misstatement risks评估重大错报风险 F];"d0O#5
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 ]mDsd* 1
27.a general knowledge of —— 初步了解―――的情况 c/:d$o-
28.a more knowledge of—— 进一步了解的情况 <gvuCydsh
29.the prior year‘s working papers 以前年度工作底稿 'Z(KE2&?
30.minutes of meeting 会议纪要 -~ w5yd
31.business risks 经营风险 =<,>dBs}\
32.appropriateness 适当性 nitKX.t8
33.accounting estimate 会计估计 uY{zZ4iw
34.management representations 管理层声明 <SK%W=
35.going concern assumption 持续经营假设 N_3$B=
36.audit plan 审计计划 xF:}a:c@H
37.significant audit areas 重点审计领域 OVwcjhQ
38.error 错误 5<Ly^Na:
39.fraud舞弊 iLQFce7d|&
40.modified or additional procedures 修改或追加审计程序 6j*L]Sc
41.misappropriation of assets 侵占资产 xEW>7}+\
42.transactions without substance 虚假交易 I-?PTr
43.unusual pressures 异常压力 ( (.b&
44.the suspected noncompliance 涉嫌存在违法行为 /INjP~C
45.materialiy 重要性 ,\YlDcl':0
46.exceed the materiality level 超过重要性水平 R,+Pcn$ws
47.approach the materiality level 接近重要性水平 T;7=05k<_
48.an acceptably low level 可接受水平 DC9\Sp?
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |6]2X W
50.misstatements or omissions 错报或漏报 mEL<d,XhI
51.aggregate 总计 GSHJ?}U,
52.subsequent events 期后事项 P
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53.adjust the financial statements 调整财务报表 4Ss4jUj
54.perform additional audit procedures 实施追加的审计程序 K1S:P( S
55.audit risk 审计风险 Z2Q'9C},m
56.detection risk 检查风险 f*Z8C9)
57.inappropriate audit opinion 不适当的审计意见 CcGE4BB
58.material misstatement 重大的错报 Q9Tt3h2ga
59.tolerable misstatement 可容忍错报 V/p+Xv(Zt
60.the acceptable level of detection risk 可接受的检查风险 p(B^](?
61.assessed level of material misstatement risk 重大错报风险的评估水平 =1k E2u
62.simall business 小规模企业 N>zpxU {
63.accounting system 会计系统 Q7
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64.test of control 控制测试 Ch] `@(l
65.walk-through test 穿行测试 ":qhO0
66.communication 沟通 =nVEdRU
67.flow chart 流程图 g2Hz[C(
68.reperformance of internal control 重新执行 nj90`O.K
69.audit evidence 审计证据 g1!ek
70.substantive procedures 实质性程序
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71.assertions 认定 =3~5I
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72.esistence 存在 x=S8UKUx
73.occurrence 发生 ^ gy"$F3{`
74.completeness 完整性 QL].)Vgf
75.rights and obligations 权利和义务 g!QX#_~Il
76.valuation and allocation 计价和分摊 Qu
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77.cutoff 截止 8QJ^@|7
78.accuracy 准确性 !t;B.[U *
79.classification 分类 A$JL"~R
80.inspection 检查 >'eY/>n{
81.supervision of counting 监盘 a^#\"c
82.observation 观察 ??]b,f4CNa
83.confirmation 函证 vtByC u5
84.computation 计算 k<Y}BvAYB
85.analytical procedures 分析程序 Th'B5:`
86.vouch 核对 T{CCZ"Fv
87.trace 追查 w\K(kNd(
88.audit sampling 审计抽样
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89.error 误差 {uCXF~v
90.expected error 预期误差 x(]Um!
91.population 总体 ZwFVtR
92.sampling risk 抽样风险 G?,b51"
93.non- sampling risk 非抽样风险 cv=H6j]h|
94.sampling unit 抽样单位 IYG,nt!
95.statistical sampling 统计抽样 .or1*-B K
96.tolerable error 可容忍误差 uo TTHj7cq
97.the risk of under reliance 信赖不足风险 P&snIJ
98.the risk of over reliance 信赖过度风险 j}`XF?2D
99.the risk of incorrect rejection 误拒风险 :aO`q/d
100. the risk of incorrect acceptance 误受风险 (r9W[
101.working trial balance 试算平衡表 Fkvf[!Ci
102.index and cross-referencing 索引和交叉索引 -f-@[; D
103.cash receipt 现金收入 yq=rv$.s
104.cash disbursement 现金支出 BJDSk#!J!{
105.bank statement 银行对账单 _{C
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106.bank reconciliation 银行存款余额调节表 _xmS$z)TO
107.balance sheet date 资产负债表日 it.'.aK4
108.net realizable value 可变现净值 h,fC-+H5
109.storeroom 仓库 3oQ?VP
110.sale invoice 销售发票 _O$7*k
111.price list 价目表 "y7IH
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112.positive confirmation request 积极式询证函 -V F*h.'
113.negative confirmation request 消极式询证函 %wQE
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114.purchase requisition 请购单 -;Ij ,
115.receiving report 验收报告 NI^jQS
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116.gross margin 毛利 olxnQYFo
117.manufacturing overhead 制造费用 Ax
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118.material requisition 领料单 E4cPCQyeH
119.inventory-taking 存货盘点 4/N{~
120.bond certificate 债券 lD-HQd
121.stock certificate 股票 PNp-/1Cx
122.audit report 审计报告 5OM*NT t
123.entity 被审计单位 0s72BcP
124.addressee of the audit report 审计报告的收件人 K})w
125.unqualified opinion 无保留意见 S\S31pYT
126.qualified opinion 保留意见 G_E \p%L>]
127.disclaimer of opinion 无法表示意见 PNB E
128.adverse opinion 否定意见 ~7$jW[i
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