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注会《审计》英语常用词汇 ?`AzgM[I
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1.audit 审计 o DPs xw
2.attestation 鉴证 oiJa1X
3.credibility 可信赖程度 !;pmql
4.audit of financial statements 财务报表审计 ^=bJ
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5.agreed-upon procedures 执行商定程序 F0o7XUt
6.high levels of assurance 高水平保证 )9##mUt'}
7.compilation 编制 Vm_y,;/(-R
8.reliability 可靠性 -WE pBt7*
9.relevance 相关性 bPC {4l
10.professional skepticism 职业谨慎 qc|;qPj
11.objectivity 客观性 /],:sS7
12. professional competence 专业胜任能力 hz<kR@k}
13.Senior/CPA-in-charge 项目经理 dwv xV$Nt
14.audit engagement letter 业务约定书 i' %V}2
15.recurring audit 连续审计 *W y0hnr;]
16.the client 委托人 s#&jE
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17.change CPA 更换注册会计师 I|m fr{
18.the existing CPA 现任注册会计师 5ap}(bO
19.the successor CPA 后任注册会计师 PkF
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20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 VhT4c
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22.expert 专家 -5>K
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23.the board of directors 董事会 @7 &rDZ
24.knowledge of the entity‘ s business 了解被审计单位情况 ^USj9HTK
25.assess material misstatement risks评估重大错报风险 W
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I"#jSazk
27.a general knowledge of —— 初步了解―――的情况 .=3Sm%
28.a more knowledge of—— 进一步了解的情况 DGO_fR5L
29.the prior year‘s working papers 以前年度工作底稿 ?qAX *j
30.minutes of meeting 会议纪要 uZz^>*b
31.business risks 经营风险 (03m%\
32.appropriateness 适当性 rVzjLkN^
33.accounting estimate 会计估计
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34.management representations 管理层声明 uh\I'
35.going concern assumption 持续经营假设 PQWo<Uet
36.audit plan 审计计划 ,@R~y
37.significant audit areas 重点审计领域 %((F}9_6
38.error 错误 +z+25qWi
39.fraud舞弊 @{@x2
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40.modified or additional procedures 修改或追加审计程序 ?#ndMv!$
41.misappropriation of assets 侵占资产 <'v?WV_
42.transactions without substance 虚假交易 h#^IT
43.unusual pressures 异常压力 KNC!T@O|{#
44.the suspected noncompliance 涉嫌存在违法行为 ~ d/Doi
45.materialiy 重要性 yb*
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46.exceed the materiality level 超过重要性水平 92]>"
47.approach the materiality level 接近重要性水平 V7N8m<Tf
48.an acceptably low level 可接受水平 =4\|'V15
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 szF[LRb
50.misstatements or omissions 错报或漏报 Q
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51.aggregate 总计 {O5;V/00}
52.subsequent events 期后事项 wHWd~K_q
53.adjust the financial statements 调整财务报表 t
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54.perform additional audit procedures 实施追加的审计程序 _I<eJ\
55.audit risk 审计风险 $d:/cN
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56.detection risk 检查风险 8~ .r/!wfy
57.inappropriate audit opinion 不适当的审计意见 lD6hL8[
58.material misstatement 重大的错报 pJ6bX4QnDX
59.tolerable misstatement 可容忍错报 ]Q-ON&/
60.the acceptable level of detection risk 可接受的检查风险 2etcSU(y>
61.assessed level of material misstatement risk 重大错报风险的评估水平 <#7}'@
62.simall business 小规模企业 I/|)
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63.accounting system 会计系统 i
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64.test of control 控制测试 58mzh82+
65.walk-through test 穿行测试 6>%)qc$i
66.communication 沟通 M< *5Y43
67.flow chart 流程图 KAjKv_6=g
68.reperformance of internal control 重新执行 (toGU
69.audit evidence 审计证据 W6K]jIQ
70.substantive procedures 实质性程序 16ke CG\
71.assertions 认定 I= x
72.esistence 存在 5L42'gJ
73.occurrence 发生 FnP/NoZa>
74.completeness 完整性 ='pssdB
75.rights and obligations 权利和义务 }{ pNasAU
76.valuation and allocation 计价和分摊 Cl\Vk
77.cutoff 截止 GTYGm
78.accuracy 准确性 rD%(*|Y"c
79.classification 分类 bG^E]a/D
80.inspection 检查 v8y77:
81.supervision of counting 监盘 {p9y{$
82.observation 观察 Pgr>qcbql
83.confirmation 函证 ti`z:8n7
84.computation 计算 HOsq _)K
85.analytical procedures 分析程序 udqGa)&0
86.vouch 核对 X3!btxa%t
87.trace 追查 qX0IHe
88.audit sampling 审计抽样 7_E+y$i=
89.error 误差 4eU};Pv
90.expected error 预期误差 X
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91.population 总体 }dAb}0XK.
92.sampling risk 抽样风险 CYEqH2"3
93.non- sampling risk 非抽样风险 .o:Pe2C
94.sampling unit 抽样单位 6y%BJU.I
95.statistical sampling 统计抽样 zO9$fU
96.tolerable error 可容忍误差 hNyYk(t^
97.the risk of under reliance 信赖不足风险 )UI T'*ow
98.the risk of over reliance 信赖过度风险 2(5wFc
99.the risk of incorrect rejection 误拒风险 VpWax]'
100. the risk of incorrect acceptance 误受风险 0"#tK4
101.working trial balance 试算平衡表 {u9(qd;;
102.index and cross-referencing 索引和交叉索引 mf,mKgfG
103.cash receipt 现金收入 yHCQY
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104.cash disbursement 现金支出 Z#w1,n88
105.bank statement 银行对账单 dB<BEe\$g.
106.bank reconciliation 银行存款余额调节表 T_[W=9
107.balance sheet date 资产负债表日 G&/}
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108.net realizable value 可变现净值 Z:,HB]&;9
109.storeroom 仓库 6 [a CjW
110.sale invoice 销售发票 mmwwz
111.price list 价目表 P;MS
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112.positive confirmation request 积极式询证函 ~)tMR9=wX
113.negative confirmation request 消极式询证函 S?OK@UEJ
114.purchase requisition 请购单 JI3AR
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115.receiving report 验收报告 | (v/>t
116.gross margin 毛利 H^K(1
117.manufacturing overhead 制造费用 ? RB~%^c!
118.material requisition 领料单 _<pG}fmR
119.inventory-taking 存货盘点 z\_q`43U7
120.bond certificate 债券 KT{<iz_
121.stock certificate 股票 &^63*x;
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122.audit report 审计报告 ~bigaY
123.entity 被审计单位 +'uF3-+WY
124.addressee of the audit report 审计报告的收件人 Ea!}r|~]0
125.unqualified opinion 无保留意见 gBYL.^H^l
126.qualified opinion 保留意见 wy&