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注会《审计》英语常用词汇 w}d}hI
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1.audit 审计 *.8JP
2.attestation 鉴证 IK3qE!,&U
3.credibility 可信赖程度 :.DI_XN`
4.audit of financial statements 财务报表审计 }S,-uggz
5.agreed-upon procedures 执行商定程序 u)7*Rj^
6.high levels of assurance 高水平保证 > =Jsv
7.compilation 编制
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8.reliability 可靠性 sW?B7o?
9.relevance 相关性 r
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10.professional skepticism 职业谨慎 ms7SoYbSu
11.objectivity 客观性 P])L8zK
12. professional competence 专业胜任能力 ZY)%U*jWU
13.Senior/CPA-in-charge 项目经理 *E}Oh
14.audit engagement letter 业务约定书 lj*8mS/;h
15.recurring audit 连续审计 sY
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16.the client 委托人 vb
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17.change CPA 更换注册会计师 ?ZaD=nh$mK
18.the existing CPA 现任注册会计师 66
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19.the successor CPA 后任注册会计师 EX4
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20.the preceding CPA前任注册会计师 k Q~ %=pn
21.issue the audit report 出具审计报告 K@
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22.expert 专家 -1CEr_(P^
23.the board of directors 董事会 qC..\{z
24.knowledge of the entity‘ s business 了解被审计单位情况 }'TTtV:Q
25.assess material misstatement risks评估重大错报风险 !y%+GwoW
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 6Hwxx5>r
27.a general knowledge of —— 初步了解―――的情况 Z:|9N/>T
28.a more knowledge of—— 进一步了解的情况 3%2jwR
29.the prior year‘s working papers 以前年度工作底稿 7
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30.minutes of meeting 会议纪要 Y9tV%
31.business risks 经营风险 xor TL8
32.appropriateness 适当性 H*rx{ F?
33.accounting estimate 会计估计 y@
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34.management representations 管理层声明 ~0ooRUWU7
35.going concern assumption 持续经营假设 5DOE3T`^Oc
36.audit plan 审计计划 5z~\5x
37.significant audit areas 重点审计领域 5>P7]?U.]
38.error 错误 yb?{LL-uy
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 ]`d2_mu
41.misappropriation of assets 侵占资产 ZBJ3 VK
42.transactions without substance 虚假交易 H_Os4}
43.unusual pressures 异常压力 `L\)ahM
44.the suspected noncompliance 涉嫌存在违法行为 sB6dpD
45.materialiy 重要性 zKxvN3!
46.exceed the materiality level 超过重要性水平 z,x"a
47.approach the materiality level 接近重要性水平 qg4fR' i
48.an acceptably low level 可接受水平 On
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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 qm'b'!gq~
50.misstatements or omissions 错报或漏报 .T$D^?G!D
51.aggregate 总计 AK *N
52.subsequent events 期后事项 ik5|,#}m&
53.adjust the financial statements 调整财务报表 q{E"pyt36R
54.perform additional audit procedures 实施追加的审计程序 'gDe3@ci!
55.audit risk 审计风险 j#VIHCz
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56.detection risk 检查风险 .*!#98pT
57.inappropriate audit opinion 不适当的审计意见 g~!$i`_b
58.material misstatement 重大的错报 QrC/ssf}
59.tolerable misstatement 可容忍错报 $KX[Zu%
60.the acceptable level of detection risk 可接受的检查风险 ] H&c'
61.assessed level of material misstatement risk 重大错报风险的评估水平 6IP$n($2
62.simall business 小规模企业 Yj|]Uff8O
63.accounting system 会计系统 9!}q{2j
64.test of control 控制测试 ^i'y6J
65.walk-through test 穿行测试 HabzCH
66.communication 沟通 =VSkl;(O
67.flow chart 流程图 [N:BM% FQ
68.reperformance of internal control 重新执行 6>,#
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69.audit evidence 审计证据 hH`Jb77L
70.substantive procedures 实质性程序 o@/xPo|
71.assertions 认定 Jq
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72.esistence 存在 w^{!U
73.occurrence 发生 8Z# 21X>
74.completeness 完整性 ?4G(N=/&
75.rights and obligations 权利和义务 M&y5AB0
76.valuation and allocation 计价和分摊 *vnXlV4L
77.cutoff 截止 J#aVo&.Y
78.accuracy 准确性 +.@c{5J<
79.classification 分类 "K?Q
80.inspection 检查 Ar
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81.supervision of counting 监盘 !;dSC<
82.observation 观察 I4D<WoU;dJ
83.confirmation 函证 r5 yO5W
84.computation 计算 OVR?*"N_
85.analytical procedures 分析程序 xU}M;4kH~
86.vouch 核对 t3b@P4c\
87.trace 追查 `FJ|W6%
88.audit sampling 审计抽样 ;S JF%@x
89.error 误差 .Xd0
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90.expected error 预期误差 JE!("]&
91.population 总体 <m-.aK{9
92.sampling risk 抽样风险 >]&X ^V%Q#
93.non- sampling risk 非抽样风险 l
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94.sampling unit 抽样单位 eko]H!Ov(
95.statistical sampling 统计抽样 v <Hb-~
96.tolerable error 可容忍误差 T?npQA07=
97.the risk of under reliance 信赖不足风险 ?`AGF%zp
98.the risk of over reliance 信赖过度风险 IU!Ht>
99.the risk of incorrect rejection 误拒风险 Mw^*yW
100. the risk of incorrect acceptance 误受风险 <>=mCZ2
101.working trial balance 试算平衡表 2
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102.index and cross-referencing 索引和交叉索引 #?&0D>E?k
103.cash receipt 现金收入 ;%zC@a~{
104.cash disbursement 现金支出 ]sj0~DI*m
105.bank statement 银行对账单 V1<`%=%_W
106.bank reconciliation 银行存款余额调节表 sLns3&n2
107.balance sheet date 资产负债表日 SDBt @=Nl
108.net realizable value 可变现净值 8Xn!Kpa
109.storeroom 仓库 "&QH6B1U6H
110.sale invoice 销售发票 &q>zR6jne
111.price list 价目表 @`|)Ia<
112.positive confirmation request 积极式询证函 G7-!`-Nk
113.negative confirmation request 消极式询证函 <1@
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114.purchase requisition 请购单 #C*&R>IvY
115.receiving report 验收报告 s@!$='|
116.gross margin 毛利 YG[w@u
117.manufacturing overhead 制造费用 '4u v3)P
118.material requisition 领料单 4tJa-7
119.inventory-taking 存货盘点 1`-r#-MGG
120.bond certificate 债券 NL!9U,h5|
121.stock certificate 股票 #I%s3
122.audit report 审计报告 _x % 1 F
123.entity 被审计单位 N
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124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 2]t i!<
126.qualified opinion 保留意见 ^M[P-#X_
127.disclaimer of opinion 无法表示意见 ^}>/n. %
128.adverse opinion 否定意见 Rs7|}Dl}
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A (1)ABC 作业基础成本计算 Z8&'f,
A (2)absorbed overhead 已吸收制造费用 3?E}t*/
A (3)absorption costing 吸收成本计算 *<