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注会《审计》英语常用词汇 &IRA=nJ
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1.audit 审计 }F{C= l2
2.attestation 鉴证 ESD<8OR
3.credibility 可信赖程度 z|3`0eWIG
4.audit of financial statements 财务报表审计 lmhbF
5.agreed-upon procedures 执行商定程序 #dZ/UM(u
6.high levels of assurance 高水平保证 eu}Fd@GO
7.compilation 编制 Q+b.-iWR
8.reliability 可靠性 <TR/ `
9.relevance 相关性 qDRNtFa
10.professional skepticism 职业谨慎 p@/(.uE
11.objectivity 客观性 qRPc
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12. professional competence 专业胜任能力 m<4s*
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13.Senior/CPA-in-charge 项目经理 {_zV5V
14.audit engagement letter 业务约定书 g\o{}Q%X
15.recurring audit 连续审计 ls"b#eFC#
16.the client 委托人 =w^TcV
17.change CPA 更换注册会计师 ,!6M*|
18.the existing CPA 现任注册会计师 _%wK}eH+sy
19.the successor CPA 后任注册会计师 TBZ-17+
20.the preceding CPA前任注册会计师 K85_>C%g
21.issue the audit report 出具审计报告 B2~f;zy`
22.expert 专家 ^]$$)(jw
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 Ap]4QqU
25.assess material misstatement risks评估重大错报风险 [d4,gEx`Q\
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 {*QvC
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27.a general knowledge of —— 初步了解―――的情况 A&<?
28.a more knowledge of—— 进一步了解的情况 \|2tTvW,0
29.the prior year‘s working papers 以前年度工作底稿 .pZ o(*
30.minutes of meeting 会议纪要 H\^VqNK"
31.business risks 经营风险 Fn:.Y8%-
32.appropriateness 适当性 zmf"I[)
33.accounting estimate 会计估计 ;/@?6T"
34.management representations 管理层声明 Hp\Ddx >Jd
35.going concern assumption 持续经营假设 [_WI8~gY
36.audit plan 审计计划 cMD RWh
37.significant audit areas 重点审计领域 f}[H
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38.error 错误 PZ
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39.fraud舞弊 n{dP@_>WS
40.modified or additional procedures 修改或追加审计程序 S d IGU[fm
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 S:ls[9G[3
43.unusual pressures 异常压力 +XEjXH5K
44.the suspected noncompliance 涉嫌存在违法行为 g<fDY6jt
45.materialiy 重要性 Ovvny$
46.exceed the materiality level 超过重要性水平 j]pohxn$5
47.approach the materiality level 接近重要性水平 J?Ck4dQ
48.an acceptably low level 可接受水平 LGIalf*7
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 }0QN[$H!
50.misstatements or omissions 错报或漏报 _yj1:TtCNT
51.aggregate 总计 FZiZg;
52.subsequent events 期后事项 ^:qD .h>&
53.adjust the financial statements 调整财务报表 bH*@,EE
54.perform additional audit procedures 实施追加的审计程序 <tFSF%vG=
55.audit risk 审计风险 aH%ZetLNJ
56.detection risk 检查风险 #2 \8?UPd
57.inappropriate audit opinion 不适当的审计意见 R
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58.material misstatement 重大的错报 qAqoZMpI|;
59.tolerable misstatement 可容忍错报 nO~b=qO
60.the acceptable level of detection risk 可接受的检查风险 U,PZMz`2j
61.assessed level of material misstatement risk 重大错报风险的评估水平 Iz#yQ`
62.simall business 小规模企业 Uz 0W <u3v
63.accounting system 会计系统 cVp[ Z#B
64.test of control 控制测试 Z<;U:aH?}
65.walk-through test 穿行测试 D!oZ?dGCo6
66.communication 沟通 dFQo
67.flow chart 流程图
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68.reperformance of internal control 重新执行 f'&GFL=c
69.audit evidence 审计证据 tM)Iir*U#
70.substantive procedures 实质性程序 8O6_iGTBh
71.assertions 认定 #+9rjq:v#]
72.esistence 存在 }'%^jt[3
73.occurrence 发生 e^QVn\<c
74.completeness 完整性 P+h6!=nD7
75.rights and obligations 权利和义务 Z!=
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76.valuation and allocation 计价和分摊 n@
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77.cutoff 截止 +0J@y1
78.accuracy 准确性 ABc)2"i:*
79.classification 分类 SBTPTb
80.inspection 检查 F;u7A]H^
81.supervision of counting 监盘 Q
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82.observation 观察 wepwXy"
83.confirmation 函证 e8,{|a
84.computation 计算 2{-!E ^g
85.analytical procedures 分析程序 7{pIPmJ
86.vouch 核对 Z`Ax pTl
87.trace 追查 # :#M{1I
88.audit sampling 审计抽样 \PbvN
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89.error 误差 L}$z/jo
90.expected error 预期误差 7:>sc]Z
91.population 总体 S ZlC4=6c
92.sampling risk 抽样风险 !EOQhh
93.non- sampling risk 非抽样风险 daslaa_A
94.sampling unit 抽样单位 %:3'4;jh%
95.statistical sampling 统计抽样 1AF%-<`?s
96.tolerable error 可容忍误差 ;1 |x
97.the risk of under reliance 信赖不足风险 .n`( X#,*l
98.the risk of over reliance 信赖过度风险 C/G]v*MBQ
99.the risk of incorrect rejection 误拒风险 &~ *.CQa
100. the risk of incorrect acceptance 误受风险 o'Wz*oY))\
101.working trial balance 试算平衡表 GRT]aw
102.index and cross-referencing 索引和交叉索引 gWOt]D/
103.cash receipt 现金收入 BX[~%iE
104.cash disbursement 现金支出 *YtB )6j
105.bank statement 银行对账单 ;L~p|sF
106.bank reconciliation 银行存款余额调节表 l$a?A[M$
107.balance sheet date 资产负债表日 WULAty
108.net realizable value 可变现净值 hv>KX
109.storeroom 仓库 t<63 8`{kk
110.sale invoice 销售发票 ;F5"}x
111.price list 价目表 mu[Op*)
112.positive confirmation request 积极式询证函 @TzvT3\q
113.negative confirmation request 消极式询证函 XWUP= D~
114.purchase requisition 请购单 o0ZBi|U\4
115.receiving report 验收报告 KVR~jF%
116.gross margin 毛利 dU]/$7
117.manufacturing overhead 制造费用 nBz`q+V
118.material requisition 领料单 !`&\Lx_
119.inventory-taking 存货盘点 ET:T7
120.bond certificate 债券 GqLq gns
121.stock certificate 股票 &gn-Wb?
122.audit report 审计报告 S2K#[mDG
123.entity 被审计单位 ;+U<bqL6
124.addressee of the audit report 审计报告的收件人 =dzWmL<~8
125.unqualified opinion 无保留意见 +C+<BzR~A.
126.qualified opinion 保留意见 _c2WqQ-05
127.disclaimer of opinion 无法表示意见 a460 |w6
128.adverse opinion 否定意见 19c@ `?
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A (1)ABC 作业基础成本计算 d'"r("w#
A (2)absorbed overhead 已吸收制造费用 Gb2L }
A (3)absorption costing 吸收成本计算 !_~Uv xM+
A (4)account 账户,报表 n2f6p<8A
A (5)accounting postulate 会计假设 gL3iw!7
A (6)accounting series release 会计公告文件 T95t"g?p
A (7)accounting valuation 会计计价 lpgd#vr
A (8)account sale 承销清单 iWA|8$u4gm
A (9)accountability concept 经营责任概念 h3!$r~T!a:
A (10)accountancy 会计职业 lnh+a7a)
A (11)accountant 会计师 NHm]`R,
A (12)accounting 会计 ]~0}=,H$N
A (13)agency cost 代理成本 v.&>Ih/L
A (14)accounting bases 会计基础 epg#HNP7^Y
A (15)accounting manual 会计手册 $f$|6jM
A (16)accounting period 会计期间 ~"K,7sw!Y
A (17)accounting policies 会计方针 V'G
Ju
A (18)accounting rate of return 会计报酬率 V'DA[{\*
A (19)accounting reference date 会计参照日 'cBBt
A (20)accounting reference period 会计参照期间 KxzYfH
A (21)accrual concept 应计概念 9\JQ7$B
A (22)accrual expenses 应计费用 @1-F^G%p8
A (23)acid test ration 速动比率(酸性测试比率) ik.A1j9oN
A (24)acquisition 购置 ]:ZdV9`
A (25)acquisition accounting 收购会计
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A (26)activity based accounting 作业基础成本计算 xQ4%e[/
A (27)adjusting events 调整事项 #Sh <