jF%l\$)/
G6j9,#2@
注会《审计》英语常用词汇 0Yc#f
D
mr`EcO0
qo0]7m7|
1.audit 审计 ?;Ge/~QU5
2.attestation 鉴证 CA ,0Fe3
3.credibility 可信赖程度 u}KEH@yv
4.audit of financial statements 财务报表审计 LwIX&\Ub
5.agreed-upon procedures 执行商定程序 %D*yXNsY
6.high levels of assurance 高水平保证 }MV=t7x9+
7.compilation 编制 :WdiH)Zv
8.reliability 可靠性 i9y&<^<W
9.relevance 相关性 24/ ^_Td
10.professional skepticism 职业谨慎
.JL?RH2@8
11.objectivity 客观性 6Vc&g
12. professional competence 专业胜任能力 nYO4J
lNP
13.Senior/CPA-in-charge 项目经理 r1X\$&
14.audit engagement letter 业务约定书
!4
G9`>n
15.recurring audit 连续审计 V s1Z$HS`
16.the client 委托人 l050n9#9p
17.change CPA 更换注册会计师 {AqPQeNgz
18.the existing CPA 现任注册会计师 fmq9u(!
R
19.the successor CPA 后任注册会计师 VBI~U?0
20.the preceding CPA前任注册会计师 c*x5t"{
21.issue the audit report 出具审计报告 k-\RdX)E
22.expert 专家 NX:i]t
23.the board of directors 董事会 fRd^@@,[
24.knowledge of the entity‘ s business 了解被审计单位情况 ~m.@{Do0p
25.assess material misstatement risks评估重大错报风险 p/inATH
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 AIFI@#3
27.a general knowledge of —— 初步了解―――的情况 KZSvT{
28.a more knowledge of—— 进一步了解的情况 uvf}7
29.the prior year‘s working papers 以前年度工作底稿 :*/`"M)'
30.minutes of meeting 会议纪要 X
Sw0t8
31.business risks 经营风险 -.X-02
32.appropriateness 适当性 5m&Zq_Qe
33.accounting estimate 会计估计 P ||:?3IH
34.management representations 管理层声明 r+%}XS%;h
35.going concern assumption 持续经营假设 Qtpw0t"
36.audit plan 审计计划 \`M8Mu9~w
37.significant audit areas 重点审计领域 mdTCe
HX
38.error 错误 vmZyvJSE
39.fraud舞弊 &udlt//^%
40.modified or additional procedures 修改或追加审计程序 K=82fF(-
41.misappropriation of assets 侵占资产 .d>TU bR;
42.transactions without substance 虚假交易 ^5sO;vf
43.unusual pressures 异常压力 8/dx)*JCq
44.the suspected noncompliance 涉嫌存在违法行为 3ud_d>
45.materialiy 重要性 5u-jjUO
46.exceed the materiality level 超过重要性水平 S @MO
47.approach the materiality level 接近重要性水平 g",htYoEnj
48.an acceptably low level 可接受水平 xMu[#\Vc
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 XNJPf) T
50.misstatements or omissions 错报或漏报 kq kj.#u
51.aggregate 总计 usR:-1{
52.subsequent events 期后事项 t$lO~~atr
53.adjust the financial statements 调整财务报表 ub/9T-#l
54.perform additional audit procedures 实施追加的审计程序 6eh\-+=
55.audit risk 审计风险 vC9
Qe
]f
56.detection risk 检查风险 af<R.
57.inappropriate audit opinion 不适当的审计意见 MIJ^n(-G
58.material misstatement 重大的错报 x4C}AyR
59.tolerable misstatement 可容忍错报 T!*lTzNHm
60.the acceptable level of detection risk 可接受的检查风险 RHc-kggk!
61.assessed level of material misstatement risk 重大错报风险的评估水平 * Jy'3o
62.simall business 小规模企业 Io81zA
63.accounting system 会计系统 xQ=sZv^M
64.test of control 控制测试 x$;I E
65.walk-through test 穿行测试 jLRh/pbz4
66.communication 沟通
1]i{b/ 4
67.flow chart 流程图 fvDt_g9 oI
68.reperformance of internal control 重新执行 Xv%1W?
>@/
69.audit evidence 审计证据 {m)$ b
70.substantive procedures 实质性程序 N%k6*FBp~
71.assertions 认定 $-}a<UFE;
72.esistence 存在 |ZAR!u&0
73.occurrence 发生 b!7*bFTt
74.completeness 完整性 '51 8S"T @
75.rights and obligations 权利和义务 4iD-jM_D
76.valuation and allocation 计价和分摊 mu[:b
77.cutoff 截止 dp3>G2Yq
78.accuracy 准确性 T5g}z5~"
79.classification 分类 ;|.^_Xs
80.inspection 检查 .m&JRz
zV
81.supervision of counting 监盘 /7
CF f&4
82.observation 观察 N<|_tC+ct
83.confirmation 函证 <GbF4\ue
84.computation 计算 Be=J*D!E=>
85.analytical procedures 分析程序 XvU^DEfW
86.vouch 核对 -.>b7ui
87.trace 追查 78}QaE
88.audit sampling 审计抽样 0Y_?r$M
89.error 误差 .K=r.tf~
90.expected error 预期误差 D+Ke)-
/
91.population 总体 rfgkw
92.sampling risk 抽样风险 K/,y"DUN&
93.non- sampling risk 非抽样风险 7S_rN!E1i*
94.sampling unit 抽样单位 7<<-\7`
95.statistical sampling 统计抽样 b1(7<o
96.tolerable error 可容忍误差 QgZwU$`p0
97.the risk of under reliance 信赖不足风险 \DG
6
98.the risk of over reliance 信赖过度风险 vU:FDkx*nn
99.the risk of incorrect rejection 误拒风险 ADTx _tE
100. the risk of incorrect acceptance 误受风险 N:j,9p0,
101.working trial balance 试算平衡表
Uq:WW1=kh
102.index and cross-referencing 索引和交叉索引 `K ,{Y_
103.cash receipt 现金收入 b'!t\m
104.cash disbursement 现金支出 eF[CiO8F2
105.bank statement 银行对账单
x}Y
106.bank reconciliation 银行存款余额调节表 UE-<
107.balance sheet date 资产负债表日 NtuO&{}i
108.net realizable value 可变现净值 $)1i)/]9U
109.storeroom 仓库 >tUi ;!cQ
110.sale invoice 销售发票 3D"2yTM(
111.price list 价目表 r\OunGUP
112.positive confirmation request 积极式询证函 =6XJr7Ay8u
113.negative confirmation request 消极式询证函 gn2*'_V~3
114.purchase requisition 请购单 3@qy}Nm
115.receiving report 验收报告 w1aev
116.gross margin 毛利 yqEX0|V%
117.manufacturing overhead 制造费用 NUlp4i~Q
118.material requisition 领料单 emhI1
*}
119.inventory-taking 存货盘点 8T7ex(w
120.bond certificate 债券 i`m&X6)\j
121.stock certificate 股票 ! :[`>=!
122.audit report 审计报告
PTU_<\
123.entity 被审计单位 qXOWCYqs
124.addressee of the audit report 审计报告的收件人 rBO
xI
125.unqualified opinion 无保留意见 n{d
0}N=
126.qualified opinion 保留意见 O_9M
/[<
127.disclaimer of opinion 无法表示意见 tx,_0[hZi
128.adverse opinion 否定意见 <G9HVMiP
UZ5O%SF
A (1)ABC 作业基础成本计算 $+ z3
A (2)absorbed overhead 已吸收制造费用 W'|NYw_B
A (3)absorption costing 吸收成本计算 Mnu8d:$
A (4)account 账户,报表 `D44I;e^1;
A (5)accounting postulate 会计假设 jL
}bGD
A (6)accounting series release 会计公告文件 `!`g&:Y
A (7)accounting valuation 会计计价 9H~2
iW,Q;
A (8)account sale 承销清单 F9ys.Bc
A (9)accountability concept 经营责任概念 aVg~/
A (10)accountancy 会计职业 :3J
0Q
A (11)accountant 会计师 fH-fEMyW
A (12)accounting 会计 _d|CO
A (13)agency cost 代理成本 <r9L-4
A (14)accounting bases 会计基础 @U8}K#
A (15)accounting manual 会计手册 |/qwR~
A (16)accounting period 会计期间 1@dB*Jt
A (17)accounting policies 会计方针 / [s TN.MG
A (18)accounting rate of return 会计报酬率 Oe)d|6=
A (19)accounting reference date 会计参照日 *^ZJ&.
A (20)accounting reference period 会计参照期间 l}bAwJ?
A (21)accrual concept 应计概念 \;!}z3W w
A (22)accrual expenses 应计费用 i/vo
A (23)acid test ration 速动比率(酸性测试比率) M_I.Y1|
A (24)acquisition 购置 <