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注会《审计》英语常用词汇 5Qo\0YH
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1.audit 审计 wZh&w<l'
2.attestation 鉴证 ._~_OVU
3.credibility 可信赖程度 @ _U]U
4.audit of financial statements 财务报表审计 iRS )Z)
5.agreed-upon procedures 执行商定程序 c\-5vw||b
6.high levels of assurance 高水平保证 CVo@zr$
7.compilation 编制 O>wGc8Of\
8.reliability 可靠性 ~+A?!f;-J
9.relevance 相关性 gtyo~f
10.professional skepticism 职业谨慎 rBkLwJ]
11.objectivity 客观性 2w'Q9&1~
12. professional competence 专业胜任能力 (\, <R
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13.Senior/CPA-in-charge 项目经理 yaMNt}y-q
14.audit engagement letter 业务约定书 BdG~y1%:
15.recurring audit 连续审计 VtUe$ft
16.the client 委托人 ,u#uk7V
17.change CPA 更换注册会计师 '
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18.the existing CPA 现任注册会计师 :@r E&
19.the successor CPA 后任注册会计师 P_B#
20.the preceding CPA前任注册会计师 zu5'Ex`gQa
21.issue the audit report 出具审计报告 Sav]Kxq{
22.expert 专家 @ H=
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23.the board of directors 董事会 ^I~2t|}
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 J_C<Erx[O
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 53J!iNnXT6
27.a general knowledge of —— 初步了解―――的情况 o%i^t4J$e
28.a more knowledge of—— 进一步了解的情况 q&Y'zyHLP
29.the prior year‘s working papers 以前年度工作底稿 f_}/JF
30.minutes of meeting 会议纪要 uMh[Ht^.
31.business risks 经营风险 J0*hJ-/u
32.appropriateness 适当性 9 [v=`
33.accounting estimate 会计估计 "+/%s#&
34.management representations 管理层声明 MP(R2y
35.going concern assumption 持续经营假设 seC]=UJh#>
36.audit plan 审计计划 VR ^qwS/
37.significant audit areas 重点审计领域 mE'y$5ZxY
38.error 错误 /x,gdZPX
39.fraud舞弊 b6:A-jb*I
40.modified or additional procedures 修改或追加审计程序 px %xoY
41.misappropriation of assets 侵占资产 X1&Ug^
42.transactions without substance 虚假交易 _BO:~x
43.unusual pressures 异常压力 59!yz'feF
44.the suspected noncompliance 涉嫌存在违法行为 $}V<Um
45.materialiy 重要性 u\wdb^8ds
46.exceed the materiality level 超过重要性水平 wwrP7T+d
47.approach the materiality level 接近重要性水平 "[2CV!_
48.an acceptably low level 可接受水平 'KB\K)cD=3
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 lffp\v{w
50.misstatements or omissions 错报或漏报 x=T`i-M
51.aggregate 总计 ?j;e/r.
52.subsequent events 期后事项 &IsQgS7R
53.adjust the financial statements 调整财务报表 PLU8:H@X
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 }/&Q\Sc
56.detection risk 检查风险 R,R[.2Vi
57.inappropriate audit opinion 不适当的审计意见 oJa6)+b(3
58.material misstatement 重大的错报 F}3<q
59.tolerable misstatement 可容忍错报 kms&o=^
60.the acceptable level of detection risk 可接受的检查风险 ,K9\;{C
61.assessed level of material misstatement risk 重大错报风险的评估水平 R}Pw#*B
62.simall business 小规模企业 zvjVM"=G
63.accounting system 会计系统 +v4P9V|s
64.test of control 控制测试 L#sw@UCK
65.walk-through test 穿行测试 $$ %4,\{l
66.communication 沟通
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67.flow chart 流程图 "<o[X ?u
68.reperformance of internal control 重新执行 4;"^1 $
69.audit evidence 审计证据 ].F7.
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70.substantive procedures 实质性程序 piYv}4;:(
71.assertions 认定 #vrxhMo
72.esistence 存在 jv$Y]nf
73.occurrence 发生 ",/3P
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74.completeness 完整性 uC\FW6K=m
75.rights and obligations 权利和义务 z'@j9vT
76.valuation and allocation 计价和分摊 HQHFD0hv
77.cutoff 截止 Rs
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78.accuracy 准确性 :g)0-gN
79.classification 分类 <$\
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80.inspection 检查 GC?X>AC:
81.supervision of counting 监盘 6k6M&a
82.observation 观察 +mRFHZG
83.confirmation 函证 W: Rs 0O
84.computation 计算 yXU-@~
85.analytical procedures 分析程序 bqugo
86.vouch 核对 UeWEncN(
87.trace 追查 G| 7\[!R
88.audit sampling 审计抽样 blxAy
89.error 误差 ,#3}TDC
90.expected error 预期误差 rfqw/o
91.population 总体 @$FE}j_
92.sampling risk 抽样风险 Y"
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93.non- sampling risk 非抽样风险 U3r[ysf
94.sampling unit 抽样单位 \)'nxFKqV
95.statistical sampling 统计抽样 Z09FW>"u
96.tolerable error 可容忍误差 hoxn! x$?
97.the risk of under reliance 信赖不足风险 &tY3nr
98.the risk of over reliance 信赖过度风险 vQrce&
99.the risk of incorrect rejection 误拒风险 u#5/s 8
100. the risk of incorrect acceptance 误受风险 .0]4@'
101.working trial balance 试算平衡表 h&4ufx6
102.index and cross-referencing 索引和交叉索引 U$a Eby.
103.cash receipt 现金收入 G yZYP\'S+
104.cash disbursement 现金支出 )#-27Y
105.bank statement 银行对账单 'B}pIx6k~
106.bank reconciliation 银行存款余额调节表 ~ZU;0#
107.balance sheet date 资产负债表日 uY0V!W
108.net realizable value 可变现净值 ^}; 4r
109.storeroom 仓库 k5G(7Ug=g~
110.sale invoice 销售发票 3_=~7B)
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111.price list 价目表 $,08y
112.positive confirmation request 积极式询证函 *Yv"lB8
113.negative confirmation request 消极式询证函 E#"QaI8`
114.purchase requisition 请购单 1"46OCu{
115.receiving report 验收报告 E%eao$
116.gross margin 毛利 1wUZ
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117.manufacturing overhead 制造费用 SCeZt [
118.material requisition 领料单 992;~lBu
119.inventory-taking 存货盘点 ':#?YQ}2
120.bond certificate 债券 bGRI^
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121.stock certificate 股票 "@B!5s0
122.audit report 审计报告 "_+X#P
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123.entity 被审计单位 >`*iM
124.addressee of the audit report 审计报告的收件人 x
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125.unqualified opinion 无保留意见 i=_leC)rl
126.qualified opinion 保留意见 ~J2-B2S!
127.disclaimer of opinion 无法表示意见 Qv8#{y@U
128.adverse opinion 否定意见 ?>MD /l(l
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A (1)ABC 作业基础成本计算 Bir}X
A (2)absorbed overhead 已吸收制造费用 80$P35Q"
A (3)absorption costing 吸收成本计算 $o\p["DP
A (4)account 账户,报表 yW Iieztp
A (5)accounting postulate 会计假设 4 E3@O
A (6)accounting series release 会计公告文件 c
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A (7)accounting valuation 会计计价 j-gLX
A (8)account sale 承销清单 C
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A (9)accountability concept 经营责任概念 9?D7"P+
A (10)accountancy 会计职业 X1<)B]y
A (11)accountant 会计师 QXJD'c
A (12)accounting 会计 1ISA^< M
A (13)agency cost 代理成本 uW>AH@Pij
A (14)accounting bases 会计基础 _WK+BxH
A (15)accounting manual 会计手册 gZM{]GQ
A (16)accounting period 会计期间 b("CvD8
A (17)accounting policies 会计方针 &4*&L.hPM^
A (18)accounting rate of return 会计报酬率 C*Ws6s>+z
A (19)accounting reference date 会计参照日
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