!W+p<F1i
.:#_5K
注会《审计》英语常用词汇 x
mrugNRg
X#f+m) S
mmpr]cT@'k
1.audit 审计 \N-|
iq
2.attestation 鉴证 ai<MsQQ:=
3.credibility 可信赖程度 l,^i5t'
4.audit of financial statements 财务报表审计 .O
@q5G
5.agreed-upon procedures 执行商定程序 {GG~E54&B
6.high levels of assurance 高水平保证 Lk8W&|;0|
7.compilation 编制 2Be ?5+
8.reliability 可靠性 $)kBz*C[
9.relevance 相关性 _k"&EW{ Ii
10.professional skepticism 职业谨慎 >yPFL'
11.objectivity 客观性 1OfSq1G>v$
12. professional competence 专业胜任能力 T9U2j-lA?
13.Senior/CPA-in-charge 项目经理 ,_5YaX:<4
14.audit engagement letter 业务约定书 Cnc\sMDJ\B
15.recurring audit 连续审计 b}}1TnS)
16.the client 委托人 [EW$7 se~
17.change CPA 更换注册会计师 `K@df<}%*,
18.the existing CPA 现任注册会计师 GtAJ#[5w
19.the successor CPA 后任注册会计师 {Y
O%JTQ
20.the preceding CPA前任注册会计师 $jUS[.S_|I
21.issue the audit report 出具审计报告 ~T p8>bmSR
22.expert 专家 #sm_.?P
23.the board of directors 董事会 -KU)7V
24.knowledge of the entity‘ s business 了解被审计单位情况 yjM@/b
25.assess material misstatement risks评估重大错报风险 I]WeZ,E
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }?Yr>ZRi
27.a general knowledge of —— 初步了解―――的情况 &Curvc1fm
28.a more knowledge of—— 进一步了解的情况 %M0mwty]
29.the prior year‘s working papers 以前年度工作底稿 x(/@Pt2B
30.minutes of meeting 会议纪要 ;o
w~vO,x
31.business risks 经营风险 9qu24zz$P
32.appropriateness 适当性 h3;o!FF
33.accounting estimate 会计估计 EZwdx
34.management representations 管理层声明 -'p@ lk
35.going concern assumption 持续经营假设 kUaGok?
36.audit plan 审计计划 _ \y0 mc4
37.significant audit areas 重点审计领域 !7"K>m<
38.error 错误
8.;';[
39.fraud舞弊 kT }
'"
40.modified or additional procedures 修改或追加审计程序 ek;&<Z_ ]
41.misappropriation of assets 侵占资产 k,*#I<($
42.transactions without substance 虚假交易 >fZ/09&3
43.unusual pressures 异常压力 u6S0t?Udap
44.the suspected noncompliance 涉嫌存在违法行为 h,WY2Hr
45.materialiy 重要性 ?3"D|
cS1
46.exceed the materiality level 超过重要性水平 Jn
<^Q7N
47.approach the materiality level 接近重要性水平 a@_Cx
48.an acceptably low level 可接受水平 jcv1z v.
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 ^]lwd"$
50.misstatements or omissions 错报或漏报 %3l;b
R>
51.aggregate 总计 F#}1{$)%
/
52.subsequent events 期后事项 )T};Q:
53.adjust the financial statements 调整财务报表 (HrkUkw
54.perform additional audit procedures 实施追加的审计程序 !qw=I(
55.audit risk 审计风险 3
}#XA+Z
56.detection risk 检查风险 @;n$ caw
57.inappropriate audit opinion 不适当的审计意见 >&TnTv?I
58.material misstatement 重大的错报 b-(UsY:
59.tolerable misstatement 可容忍错报 u0oYb_Yv
60.the acceptable level of detection risk 可接受的检查风险 y!6:
61.assessed level of material misstatement risk 重大错报风险的评估水平 @aV~.!!
62.simall business 小规模企业 @gqs4cg{f
63.accounting system 会计系统 nwZr3r
64.test of control 控制测试 6 XOu~+7
65.walk-through test 穿行测试 Va
|9)m
66.communication 沟通 xjhAAM
67.flow chart 流程图 R$;&O.
5M
68.reperformance of internal control 重新执行 3P^gP32
69.audit evidence 审计证据 X,Q=n2X?3
70.substantive procedures 实质性程序 k@";i4}A
71.assertions 认定 0iZ9a/v
72.esistence 存在 yDkDtO`K
73.occurrence 发生 , w'$T)
74.completeness 完整性 ;Y|~!%2~
75.rights and obligations 权利和义务 i(f;'fb*
76.valuation and allocation 计价和分摊 JJHvj=9'o
77.cutoff 截止 &<P^Tvqq&
78.accuracy 准确性 }
Ved
79.classification 分类 dK;\`>8
80.inspection 检查 nM.?Q}yO~
81.supervision of counting 监盘 yDye
P{
82.observation 观察 1DlcO>#@
83.confirmation 函证 q}F%o0
84.computation 计算 $t
H.np
85.analytical procedures 分析程序 B{o\RNU
86.vouch 核对 n
k
3<]u
87.trace 追查 7fTg97eF
88.audit sampling 审计抽样 "QFADk1
89.error 误差 :6k DUFj}
90.expected error 预期误差 PLD'Q,R
91.population 总体 ]vkHU6d
92.sampling risk 抽样风险 :0j`yo:w
93.non- sampling risk 非抽样风险 AUjTcu>i
94.sampling unit 抽样单位 )>M@hIV5>
95.statistical sampling 统计抽样 Ce'2lo
96.tolerable error 可容忍误差 Nx (pJp{S
97.the risk of under reliance 信赖不足风险 BvW gH.OX
98.the risk of over reliance 信赖过度风险 &aAo:pj
99.the risk of incorrect rejection 误拒风险 P ~
pbx
100. the risk of incorrect acceptance 误受风险
^21f^>k(
101.working trial balance 试算平衡表 x(zZqOed
102.index and cross-referencing 索引和交叉索引 jKV?!~/F
103.cash receipt 现金收入 zcWxyLifl0
104.cash disbursement 现金支出 !@Vp Bl
105.bank statement 银行对账单 6N+)LF}P b
106.bank reconciliation 银行存款余额调节表 ecZOX$'5
107.balance sheet date 资产负债表日 3pv1L~ ZI
108.net realizable value 可变现净值 MirBJL
109.storeroom 仓库 >;r05,mc
110.sale invoice 销售发票 EbYH?hPo
111.price list 价目表 d~Ry>
112.positive confirmation request 积极式询证函 .d!*<`S|
113.negative confirmation request 消极式询证函 Cl.T'A$
114.purchase requisition 请购单 :;WDPRx
115.receiving report 验收报告 N5Mz=UgB
116.gross margin 毛利 ;,-Vapz
117.manufacturing overhead 制造费用 })SdaZ
118.material requisition 领料单 yIf}b
119.inventory-taking 存货盘点 ^`MDP`M;
120.bond certificate 债券 5t#]lg[06'
121.stock certificate 股票 Q!e0Vb
122.audit report 审计报告 /cen#pb
123.entity 被审计单位 C$ `Y[w
124.addressee of the audit report 审计报告的收件人 ViT 5Jn7
125.unqualified opinion 无保留意见 `DllW{l
126.qualified opinion 保留意见 O Lup`~
127.disclaimer of opinion 无法表示意见 XK-x*|
128.adverse opinion 否定意见 T<?BIQz(}
`srZ#F5
A (1)ABC 作业基础成本计算 GFa/9Bi
A (2)absorbed overhead 已吸收制造费用 swq!Sp
A (3)absorption costing 吸收成本计算 ]]o[fqD-Zn
A (4)account 账户,报表 l'%R^
A (5)accounting postulate 会计假设 $cU/Im`
A (6)accounting series release 会计公告文件 V(uRKu
x
A (7)accounting valuation 会计计价 10IPq#Jj
A (8)account sale 承销清单 pDq_nx9
A (9)accountability concept 经营责任概念 HYmUxheN2
A (10)accountancy 会计职业 32P ]0&_O
A (11)accountant 会计师 ^tcBxDC"]
A (12)accounting 会计 Y(Ezw !a
A (13)agency cost 代理成本 Fh$&puF2
A (14)accounting bases 会计基础
NT/B4'_@
A (15)accounting manual 会计手册 &it/@8yH
A (16)accounting period 会计期间 9,eR=M]+:
A (17)accounting policies 会计方针 !QS<;)N@
A (18)accounting rate of return 会计报酬率 " z'!il#
A (19)accounting reference date 会计参照日 B&N&e