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注会《审计》英语常用词汇 jZv8X5i
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1.audit 审计 d;#9xD'
2.attestation 鉴证 =X&h5;x'
3.credibility 可信赖程度 MPzqw)_-v
4.audit of financial statements 财务报表审计 D3.sR\Hxf
5.agreed-upon procedures 执行商定程序 qC\$>QU}
6.high levels of assurance 高水平保证 x6DH0*[.
7.compilation 编制 ;JL@V}L,
8.reliability 可靠性 Tjs-+$P+
9.relevance 相关性 ip5s'S~
10.professional skepticism 职业谨慎 !.t'3~dUf$
11.objectivity 客观性 .h+<m7
12. professional competence 专业胜任能力 <2cq 0*$
13.Senior/CPA-in-charge 项目经理 z5'VsK:
14.audit engagement letter 业务约定书 h]EXD
15.recurring audit 连续审计 Zl,K#
16.the client 委托人 Xkv>@7ec
17.change CPA 更换注册会计师 1}jE?{V*
18.the existing CPA 现任注册会计师 X<9DE!/)
19.the successor CPA 后任注册会计师 hChM hc
20.the preceding CPA前任注册会计师 +}+hTY$a
21.issue the audit report 出具审计报告 !Rb7q{@>
22.expert 专家 wFqz.HoB
23.the board of directors 董事会 *fd` .}
24.knowledge of the entity‘ s business 了解被审计单位情况 L
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25.assess material misstatement risks评估重大错报风险 N ZlJ_[\$C
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +H<%)Lk J
27.a general knowledge of —— 初步了解―――的情况 #kb(2Td
28.a more knowledge of—— 进一步了解的情况 Ne9
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29.the prior year‘s working papers 以前年度工作底稿 dfJ7Dhn
30.minutes of meeting 会议纪要 4|+
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31.business risks 经营风险 JR<R8+@g_
32.appropriateness 适当性 q6G([h7
33.accounting estimate 会计估计 =kc{ Q@Dk
34.management representations 管理层声明 8
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35.going concern assumption 持续经营假设 b&_p"8)_
36.audit plan 审计计划 Fk9(FOFg
37.significant audit areas 重点审计领域 _SFD}w3b$
38.error 错误 t!i F(R\
39.fraud舞弊 d?{2A84S
40.modified or additional procedures 修改或追加审计程序 &0C!P=-p
41.misappropriation of assets 侵占资产 3o^V$N.
42.transactions without substance 虚假交易 rRt<kTk!U
43.unusual pressures 异常压力 e5XikLu
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 sIy$}_
46.exceed the materiality level 超过重要性水平 /gdo~
47.approach the materiality level 接近重要性水平 h">X!I
48.an acceptably low level 可接受水平 O0{v`|w9+
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 (CV=0{]
50.misstatements or omissions 错报或漏报 # xoFIH
51.aggregate 总计 5g5pzww
52.subsequent events 期后事项 2mT+@G
53.adjust the financial statements 调整财务报表 PQ(%5c1e
54.perform additional audit procedures 实施追加的审计程序 >S3 >b
55.audit risk 审计风险 |$w-}$jq5
56.detection risk 检查风险 e.kt]l
57.inappropriate audit opinion 不适当的审计意见 , XR8qi~
58.material misstatement 重大的错报 'Hia6<m3
59.tolerable misstatement 可容忍错报 Z)&HqqT3p
60.the acceptable level of detection risk 可接受的检查风险 52 A=c1kb
61.assessed level of material misstatement risk 重大错报风险的评估水平 Arv8P
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62.simall business 小规模企业 A3$b_i @P
63.accounting system 会计系统 `&6]P :_qp
64.test of control 控制测试 $G}Q}f
65.walk-through test 穿行测试 ;7A,'y4f
66.communication 沟通 n%0vQ;Z1
67.flow chart 流程图 ~zX5}U<R
68.reperformance of internal control 重新执行 m{yON&y
69.audit evidence 审计证据 }<S2W\,G
70.substantive procedures 实质性程序 e_;6UZ+
71.assertions 认定 /Rz,2jfRx'
72.esistence 存在 ou-
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73.occurrence 发生 Dw[Q,SE
74.completeness 完整性 q<8HG_
75.rights and obligations 权利和义务 D-!%L<<
76.valuation and allocation 计价和分摊 {cI<4
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77.cutoff 截止 B;Z^.3
78.accuracy 准确性 u5ygbCm
79.classification 分类 I$LO0avvH2
80.inspection 检查 DIAP2LR ?
81.supervision of counting 监盘 Ei<:=6EX?8
82.observation 观察 [)pT{QA
83.confirmation 函证 yB1>83!q
84.computation 计算 8(;i~f:bCW
85.analytical procedures 分析程序 IA4(^-9
86.vouch 核对 (jG$M= q-
87.trace 追查 2Qj)@&zKe#
88.audit sampling 审计抽样 ?0a 0 R
89.error 误差 2cl~Va=
90.expected error 预期误差 QAwj]_
91.population 总体 M[{:o/]<
92.sampling risk 抽样风险 -*2X YTe
93.non- sampling risk 非抽样风险 %R>S"
94.sampling unit 抽样单位 OEW,[d
95.statistical sampling 统计抽样 -`UlntEdZ:
96.tolerable error 可容忍误差 -EaZ<d[|0
97.the risk of under reliance 信赖不足风险 {LDb*'5Cy
98.the risk of over reliance 信赖过度风险 QR'g*Bro
99.the risk of incorrect rejection 误拒风险 Gp+XM
100. the risk of incorrect acceptance 误受风险 h6N}sLM{0
101.working trial balance 试算平衡表 &/F[kAy
102.index and cross-referencing 索引和交叉索引 :bDA<B6bb
103.cash receipt 现金收入 /f<(K-o]
104.cash disbursement 现金支出 WRyL
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105.bank statement 银行对账单 Q
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106.bank reconciliation 银行存款余额调节表 6%#'X
107.balance sheet date 资产负债表日 M(uB
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108.net realizable value 可变现净值 ZtoE=7K
109.storeroom 仓库 | hM)e*"
110.sale invoice 销售发票 KOx#LGz
111.price list 价目表 dDbC0} x/
112.positive confirmation request 积极式询证函 1_C6KS
113.negative confirmation request 消极式询证函 F w m:c[G
114.purchase requisition 请购单 UD`Z;F
115.receiving report 验收报告 *,*qv^
116.gross margin 毛利 s=
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117.manufacturing overhead 制造费用 :,,y63-f4
118.material requisition 领料单 %ko 8P
119.inventory-taking 存货盘点 hp4(f W
120.bond certificate 债券 pH%c7X/[3L
121.stock certificate 股票 7F:;3c
122.audit report 审计报告 #.YcIR)
123.entity 被审计单位 qL.Y_,[[
124.addressee of the audit report 审计报告的收件人 s[4!R&b
125.unqualified opinion 无保留意见 &X,)+b=
126.qualified opinion 保留意见 oZ:F3 GQ4Q
127.disclaimer of opinion 无法表示意见 0 _}89:-
128.adverse opinion 否定意见 {~g
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A (1)ABC 作业基础成本计算 'LLx$y.Ei[
A (2)absorbed overhead 已吸收制造费用 KB*=a
A (3)absorption costing 吸收成本计算 12xP)*:$
A (4)account 账户,报表 ]?$
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A (5)accounting postulate 会计假设 "]Dzc[Vp
A (6)accounting series release 会计公告文件 Qm x~_
A (7)accounting valuation 会计计价 N|2
A (8)account sale 承销清单 '|N4fb
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A (9)accountability concept 经营责任概念 k.[) R@0%
A (10)accountancy 会计职业 wLe&y4
A (11)accountant 会计师 /
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A (12)accounting 会计 X]"OW
A (13)agency cost 代理成本 kGV`Q
A (14)accounting bases 会计基础 J4c 4Os
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A (15)accounting manual 会计手册 _hL4@C
A (16)accounting period 会计期间 @~G`~8
A (17)accounting policies 会计方针 QfWu~[
A (18)accounting rate of return 会计报酬率 *js$r+4
A (19)accounting reference date 会计参照日 @b\_696.
A (20)accounting reference period 会计参照期间 E
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A (21)accrual concept 应计概念 N:jiZ)
A (22)accrual expenses 应计费用 +u:OAsR
A (23)acid test ration 速动比率(酸性测试比率) Lj-&TO}OZ
A (24)acquisition 购置 hcc-J)=m
A (25)acquisition accounting 收购会计 "d>g)rvOc
A (26)activity based accounting 作业基础成本计算 NZW)X[nXM
A (27)adjusting events 调整事项 L9?/ -@M
A (28)administrative expenses 行政管理费 XfK.Fj~-
A (29)advice note 发货通知 UA4d|^ev
A (30)amortization 摊销 7"NJraQ6
A (31)analytical review 分析性检查 '!h0![OH
A (32)annual equivalent cost 年度等量成本法 C{i;spc!bi
A (33)annual report and accounts 年度报告和报表 =&
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A (34)appraisal cost 检验成本 l@/kPEh
A (35)appropriation account 盈余分配账户 Q<