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注会《审计》英语常用词汇 "c=\?
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1.audit 审计 R /iB
2.attestation 鉴证 J/WPffqD
3.credibility 可信赖程度 qJUu9[3'm
4.audit of financial statements 财务报表审计 L7C!rS
5.agreed-upon procedures 执行商定程序 .z)E
6.high levels of assurance 高水平保证 iwrS>Sm
7.compilation 编制 ,C!MHn^$
8.reliability 可靠性 , En
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9.relevance 相关性 x>7}>Y*(
10.professional skepticism 职业谨慎 m8#+w0p)
11.objectivity 客观性 Lw1~$rZg
12. professional competence 专业胜任能力 x_AG=5OJX,
13.Senior/CPA-in-charge 项目经理 7hY~
14.audit engagement letter 业务约定书 t d-EB&i\
15.recurring audit 连续审计 ?tg(X[h{S
16.the client 委托人 |-=^5q5
17.change CPA 更换注册会计师 cC b'z
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18.the existing CPA 现任注册会计师 ^
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19.the successor CPA 后任注册会计师 ?HAWw'QW
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 Tgc)'8A;BN
22.expert 专家 44]/rP_m
23.the board of directors 董事会 ney6
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24.knowledge of the entity‘ s business 了解被审计单位情况 /5EM;Mx
25.assess material misstatement risks评估重大错报风险 G"3D"7fa
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]FL=E3U
27.a general knowledge of —— 初步了解―――的情况 7J.alV4`/
28.a more knowledge of—— 进一步了解的情况 ldO6W7G|h
29.the prior year‘s working papers 以前年度工作底稿 Si.3Je[q
30.minutes of meeting 会议纪要 WfL5.&
31.business risks 经营风险 xOp8[6Ga'
32.appropriateness 适当性 BMgiXdv.B
33.accounting estimate 会计估计 cEhwv0f!qS
34.management representations 管理层声明 0_J<=T?\"s
35.going concern assumption 持续经营假设 Yx>=(B
36.audit plan 审计计划 mtOCk 5E
37.significant audit areas 重点审计领域 IJhJfr0)Oo
38.error 错误 /:~mRf^
39.fraud舞弊 Kp!sn,:
40.modified or additional procedures 修改或追加审计程序 YP5V~-O/
41.misappropriation of assets 侵占资产 (ylpH`
42.transactions without substance 虚假交易 !:'%'@uc
43.unusual pressures 异常压力 Z4b<$t[u
44.the suspected noncompliance 涉嫌存在违法行为 t6W$t
45.materialiy 重要性 tl !o;`W
46.exceed the materiality level 超过重要性水平 0L9z[2sj
47.approach the materiality level 接近重要性水平 VK5|w:
48.an acceptably low level 可接受水平 @rB!47!
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 TGl It<&
50.misstatements or omissions 错报或漏报 i?.MD+f8
51.aggregate 总计 %ZDo;l+<F6
52.subsequent events 期后事项 "u@)
53.adjust the financial statements 调整财务报表 WyF1Fw
54.perform additional audit procedures 实施追加的审计程序 mQ*:?\@
55.audit risk 审计风险 sL[&y'+
56.detection risk 检查风险 %3M1zZY
57.inappropriate audit opinion 不适当的审计意见 0O5(\8jM
58.material misstatement 重大的错报 :<=A1>&8
59.tolerable misstatement 可容忍错报 $<xa "aN!
60.the acceptable level of detection risk 可接受的检查风险 KP(RK4F
61.assessed level of material misstatement risk 重大错报风险的评估水平 E Z15
62.simall business 小规模企业 z<YOA
63.accounting system 会计系统 S:
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64.test of control 控制测试 iaPrkMhd
65.walk-through test 穿行测试 @doo2qqIe]
66.communication 沟通 p~vq1D6
67.flow chart 流程图 Yw&{.<sL
68.reperformance of internal control 重新执行 8q58H[/c
69.audit evidence 审计证据 =87.6Ai
70.substantive procedures 实质性程序 |]kcgLqj
71.assertions 认定 v1*Lf/
72.esistence 存在 Y]!8Ymuww@
73.occurrence 发生 jq#uBU%
74.completeness 完整性 -HutEbkjx
75.rights and obligations 权利和义务 ;-Fr^|do y
76.valuation and allocation 计价和分摊 4=^_ 4o2
77.cutoff 截止 BU
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78.accuracy 准确性 A2LqBirkl
79.classification 分类 J{<,V\t)
80.inspection 检查 r\-Mj\$-
81.supervision of counting 监盘 *.nC'$-2r
82.observation 观察 Y??8P
83.confirmation 函证 MhaN+N
84.computation 计算 ~?T*D*
85.analytical procedures 分析程序 sq1Z;l31"
86.vouch 核对 HIM>%
87.trace 追查 MLf,5f;e
88.audit sampling 审计抽样 l?F-w;wHN
89.error 误差 oNH
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90.expected error 预期误差 ky*-THS
91.population 总体 8#b>4Dx
92.sampling risk 抽样风险 9U$n;uA
93.non- sampling risk 非抽样风险 A&u"NgJ
94.sampling unit 抽样单位 )xwWig.
95.statistical sampling 统计抽样 I[E/)R{\
96.tolerable error 可容忍误差 K.'II9-{
97.the risk of under reliance 信赖不足风险 z'FD{xdf
98.the risk of over reliance 信赖过度风险 46^LPC"x
99.the risk of incorrect rejection 误拒风险 _o'_ z ]
100. the risk of incorrect acceptance 误受风险 4|i.b?"
101.working trial balance 试算平衡表 vd+yU9
102.index and cross-referencing 索引和交叉索引 AT.WXP0$A
103.cash receipt 现金收入 '!Gnr[aR
104.cash disbursement 现金支出 kH$)0nK
105.bank statement 银行对账单 z@5t7e)!R
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 g!%C_AI
108.net realizable value 可变现净值 a:nMW '!
109.storeroom 仓库 mqPV
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110.sale invoice 销售发票 an! ceB
111.price list 价目表 d9@!se9&Z
112.positive confirmation request 积极式询证函 bj)dYjf
113.negative confirmation request 消极式询证函 R?bF
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114.purchase requisition 请购单 e+J|se4L5
115.receiving report 验收报告 &d/v/Y
116.gross margin 毛利 96M?tTa
117.manufacturing overhead 制造费用 v}w=I}<x
118.material requisition 领料单 {p#[.E8
119.inventory-taking 存货盘点 haj\Dm
120.bond certificate 债券 Z[+H$ =$%
121.stock certificate 股票 z=q
122.audit report 审计报告 zyey5Z:7
123.entity 被审计单位 ;yh}$)^9
124.addressee of the audit report 审计报告的收件人 nU]4)t_o\
125.unqualified opinion 无保留意见 @mM])V
126.qualified opinion 保留意见 #N"zTW%
127.disclaimer of opinion 无法表示意见 XHq8p[F
128.adverse opinion 否定意见 QvB]?D#h
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A (1)ABC 作业基础成本计算 L_$M9G|5n
A (2)absorbed overhead 已吸收制造费用 '&