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注会《审计》英语常用词汇 BCI[jfd 7
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1.audit 审计 (`js/7[`H[
2.attestation 鉴证 s= bP@[Gj
3.credibility 可信赖程度 %0_}usrsk
4.audit of financial statements 财务报表审计 ?'^dYQ4
5.agreed-upon procedures 执行商定程序 (hi{i
6.high levels of assurance 高水平保证 wv.HPmq
7.compilation 编制 ,382O$C
8.reliability 可靠性 SH5a&OVZhn
9.relevance 相关性 "KKw\i
10.professional skepticism 职业谨慎 /=[hRn@)A
11.objectivity 客观性 ~N]pB]/][
12. professional competence 专业胜任能力 H{,qw%.|KA
13.Senior/CPA-in-charge 项目经理 y[DS$>E
14.audit engagement letter 业务约定书 1a
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15.recurring audit 连续审计 m:)sUC0
16.the client 委托人 v
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17.change CPA 更换注册会计师 mO0}Go8
18.the existing CPA 现任注册会计师 Oq[YbQ'GE
19.the successor CPA 后任注册会计师 nU,~*Us
20.the preceding CPA前任注册会计师 !-~sxa280r
21.issue the audit report 出具审计报告 7srq~;j3
22.expert 专家 >zV
23.the board of directors 董事会 ]-{A"tJ
24.knowledge of the entity‘ s business 了解被审计单位情况 #:xv]qb`k
25.assess material misstatement risks评估重大错报风险 Lk
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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 -J;;6aA
27.a general knowledge of —— 初步了解―――的情况 $6~t|[7:%Y
28.a more knowledge of—— 进一步了解的情况 6){nu rDBG
29.the prior year‘s working papers 以前年度工作底稿 &l~9FE*
30.minutes of meeting 会议纪要 rAZ~R PrW
31.business risks 经营风险 I#:Dk?"O2
32.appropriateness 适当性 Zq{TY)PI]
33.accounting estimate 会计估计 >Q2kXwN
34.management representations 管理层声明 ziXI$B4-
35.going concern assumption 持续经营假设 YM&i
36.audit plan 审计计划 xp
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37.significant audit areas 重点审计领域 K6 c[W%Va
38.error 错误 [e7nW9\l
39.fraud舞弊 Lt_A&
40.modified or additional procedures 修改或追加审计程序 =\IUBH+C
41.misappropriation of assets 侵占资产 UG=],\E2
42.transactions without substance 虚假交易 W=I~GhM
43.unusual pressures 异常压力 l9naqb:iP
44.the suspected noncompliance 涉嫌存在违法行为 U"535<mR
45.materialiy 重要性 5Bp>*MR/".
46.exceed the materiality level 超过重要性水平 9.wZhcqqU
47.approach the materiality level 接近重要性水平 MogIQ
48.an acceptably low level 可接受水平 V?- ]ZkI
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 "eIE5h
50.misstatements or omissions 错报或漏报 v,jB(B^|Z
51.aggregate 总计 S{nBQB<
52.subsequent events 期后事项 fF^A9{{BS
53.adjust the financial statements 调整财务报表 "h:#'y$V
54.perform additional audit procedures 实施追加的审计程序 KvumU>c#A
55.audit risk 审计风险 ;~Gez;AhK
56.detection risk 检查风险 vRLWs`1j
57.inappropriate audit opinion 不适当的审计意见 Tbj}04;I
58.material misstatement 重大的错报 a)'
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59.tolerable misstatement 可容忍错报 [sl"\3)
60.the acceptable level of detection risk 可接受的检查风险 QB#_Wn
61.assessed level of material misstatement risk 重大错报风险的评估水平 4U*CfdZZ
62.simall business 小规模企业 wPvYnhr|G-
63.accounting system 会计系统 +&[X7r<
64.test of control 控制测试 ]\F}-I[
65.walk-through test 穿行测试 1IN^,A]r2h
66.communication 沟通 5zPn-1uW
67.flow chart 流程图 #ds@!u+&
68.reperformance of internal control 重新执行 cd;~60@K
69.audit evidence 审计证据 LJOJ2x
70.substantive procedures 实质性程序 /%AA\`:6
71.assertions 认定 W)Mc$`nX
72.esistence 存在 87rHW@\](
73.occurrence 发生 <f;Xs(
74.completeness 完整性 p/gf
75.rights and obligations 权利和义务 .$ xTX'
76.valuation and allocation 计价和分摊 (^$SMuC
77.cutoff 截止 Mo]
78.accuracy 准确性 %:8
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79.classification 分类 %$F_oO7"
80.inspection 检查 8u"HW~~=
81.supervision of counting 监盘 \9 k3;zw
82.observation 观察 s lYC\"$
83.confirmation 函证 ztC>*SX
84.computation 计算 pE6r7
85.analytical procedures 分析程序 -Xt0=3,
86.vouch 核对 `.F3&pA
87.trace 追查 gp4@6HuUd
88.audit sampling 审计抽样 }LryRcrD-n
89.error 误差 Wb;D9Z
90.expected error 预期误差 v\R-G
91.population 总体 :z2G
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92.sampling risk 抽样风险 V eLGxc
93.non- sampling risk 非抽样风险 k<
94.sampling unit 抽样单位 sV`p3L8pl
95.statistical sampling 统计抽样 :`Xg0J+P
96.tolerable error 可容忍误差 T&->xef=
97.the risk of under reliance 信赖不足风险 U,V+qnS
98.the risk of over reliance 信赖过度风险 ycrM8Mu
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99.the risk of incorrect rejection 误拒风险 @"n]v)[4
100. the risk of incorrect acceptance 误受风险 \9r1JP0
101.working trial balance 试算平衡表 *2nQZ^c.
102.index and cross-referencing 索引和交叉索引 q6R``
103.cash receipt 现金收入 ,0j7qn@tm
104.cash disbursement 现金支出 K=S-p3\g
105.bank statement 银行对账单 ]yg3|C;
106.bank reconciliation 银行存款余额调节表 e+'PRVc
107.balance sheet date 资产负债表日 z`)i"O]-K_
108.net realizable value 可变现净值 Pn&