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注会《审计》英语常用词汇 Rt3/dw(p
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1.audit 审计 "e@?^J)
2.attestation 鉴证 +A%"_7L}
3.credibility 可信赖程度 aZB$%#'vR
4.audit of financial statements 财务报表审计 C)qy
=lx%
5.agreed-upon procedures 执行商定程序 -E,p[Sp
6.high levels of assurance 高水平保证 R~! md
7.compilation 编制 ]mdO3P
8.reliability 可靠性 Jx3fS2
9.relevance 相关性 ; wKsi_``@
10.professional skepticism 职业谨慎 5rUDRFO6
11.objectivity 客观性 :WHbwu,L$
12. professional competence 专业胜任能力 /^Ng7Mi!
13.Senior/CPA-in-charge 项目经理 P{%R*hb]
14.audit engagement letter 业务约定书 TM<;Nj[*n
15.recurring audit 连续审计 I`4k5KB;
16.the client 委托人 <MzXTy3\
17.change CPA 更换注册会计师 i27KuPjC
18.the existing CPA 现任注册会计师 XI7:y4M
19.the successor CPA 后任注册会计师 +_v#V9?
20.the preceding CPA前任注册会计师 C)R#Om
21.issue the audit report 出具审计报告 @8"cT-
22.expert 专家 T%[!m5
23.the board of directors 董事会 '-NHu +
24.knowledge of the entity‘ s business 了解被审计单位情况 +xn5
9V
25.assess material misstatement risks评估重大错报风险 'RzzLk|$
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 Ot([5/K
27.a general knowledge of —— 初步了解―――的情况 y vo4 .u
28.a more knowledge of—— 进一步了解的情况 vuO~^N]G
29.the prior year‘s working papers 以前年度工作底稿 U8GvUysB!
30.minutes of meeting 会议纪要 /6yH ,{(a
31.business risks 经营风险 (bD'SWE
32.appropriateness 适当性 87q~
nk
33.accounting estimate 会计估计 1,Ji|&Pwf
34.management representations 管理层声明 RC+`sZE9
35.going concern assumption 持续经营假设 _ m<@ou7
36.audit plan 审计计划 xn,I<dL39
37.significant audit areas 重点审计领域 d6+{^v$#
38.error 错误 ]5sU =\
39.fraud舞弊 p}d+L{"V
40.modified or additional procedures 修改或追加审计程序 CN!~(1v
41.misappropriation of assets 侵占资产 H:!pFj
42.transactions without substance 虚假交易 #xfPobQ>il
43.unusual pressures 异常压力 t# <(Q
44.the suspected noncompliance 涉嫌存在违法行为 NK$BF(HBi
45.materialiy 重要性 z%~rQa./$
46.exceed the materiality level 超过重要性水平 Rn5{s3?F~2
47.approach the materiality level 接近重要性水平 0S$6j-"
48.an acceptably low level 可接受水平 Dio9'&DtC
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Hwif
tx
50.misstatements or omissions 错报或漏报 8;Eg>_cL:
51.aggregate 总计 XG;Dj<Dm
52.subsequent events 期后事项 L2{b~`UvP
53.adjust the financial statements 调整财务报表 X-}]?OOs
54.perform additional audit procedures 实施追加的审计程序 #Pe|}!)u
55.audit risk 审计风险 DE!P[$J
56.detection risk 检查风险 |eEXCn3{
57.inappropriate audit opinion 不适当的审计意见 MHF7hk ps}
58.material misstatement 重大的错报 )F65sV{
59.tolerable misstatement 可容忍错报 PIZK*Lop
60.the acceptable level of detection risk 可接受的检查风险 S/)yi
61.assessed level of material misstatement risk 重大错报风险的评估水平 L]#b=Y
62.simall business 小规模企业 1}"Prx-
63.accounting system 会计系统 B> V)6\
64.test of control 控制测试 dz=pL$C
65.walk-through test 穿行测试 ^Q5advxuq
66.communication 沟通 'NSfGC%7R
67.flow chart 流程图 [kL`'yi
68.reperformance of internal control 重新执行 $[{YE[a
69.audit evidence 审计证据 ,B,:$G<
70.substantive procedures 实质性程序 *TC#|5
71.assertions 认定 F@rx/3
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72.esistence 存在 "s.s(TR8
73.occurrence 发生 Twq, 6X-
74.completeness 完整性 #?klVK&e/
75.rights and obligations 权利和义务 LQXMGgp
76.valuation and allocation 计价和分摊 zp:EssO=Q
77.cutoff 截止 :XCRKRDLE
78.accuracy 准确性 %{ +>\0x
79.classification 分类 %%qg<iO_
80.inspection 检查 wjfc9z
81.supervision of counting 监盘 p%ZAVd*|#V
82.observation 观察 C1po]Ott*
83.confirmation 函证 "T1A$DKw+R
84.computation 计算 =}
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85.analytical procedures 分析程序 :@K~>^+U
86.vouch 核对 !T$h?o
87.trace 追查 Y20T$5{#
88.audit sampling 审计抽样 6h{>U*N"&d
89.error 误差 mae@
L
90.expected error 预期误差 Y?xc#'
91.population 总体 xy+hrbD)j
92.sampling risk 抽样风险 't'2z
93.non- sampling risk 非抽样风险 wrAcVR
94.sampling unit 抽样单位 ]!v\whZ>
95.statistical sampling 统计抽样 h4N&Ybfo
96.tolerable error 可容忍误差 qTI_'q
97.the risk of under reliance 信赖不足风险 ((T6z$:hA
98.the risk of over reliance 信赖过度风险 QR{>]I
99.the risk of incorrect rejection 误拒风险 @H61^K<
100. the risk of incorrect acceptance 误受风险 L-VisZ-FK
101.working trial balance 试算平衡表 - sL4tMP
102.index and cross-referencing 索引和交叉索引 _FP'SVa}D
103.cash receipt 现金收入 $mcq/W
104.cash disbursement 现金支出 O[15xH,
105.bank statement 银行对账单 @|d+T"f
106.bank reconciliation 银行存款余额调节表 w<Ot0&