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注会《审计》英语常用词汇 <qBPN{'a"
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1.audit 审计 t%)L8%Jr
2.attestation 鉴证 vd~O:=)4
3.credibility 可信赖程度 Rd2[
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4.audit of financial statements 财务报表审计 VaB7)r
5.agreed-upon procedures 执行商定程序 f]Vz !hM~
6.high levels of assurance 高水平保证 ^P[*yf
7.compilation 编制 <:?&}'aA
8.reliability 可靠性 <YC{q>EMc
9.relevance 相关性 f: Rh9
10.professional skepticism 职业谨慎 Hl#o& *Ui"
11.objectivity 客观性 &IcDUr]L
12. professional competence 专业胜任能力 7Ny>W(8
13.Senior/CPA-in-charge 项目经理 %UmE=V
14.audit engagement letter 业务约定书 *)`:Nm~y
15.recurring audit 连续审计 k@w&$M{tPF
16.the client 委托人 IAfYlS#<yD
17.change CPA 更换注册会计师 <^=k~7m
18.the existing CPA 现任注册会计师 -I -wdyDr
19.the successor CPA 后任注册会计师 ;RU)Q)a)
20.the preceding CPA前任注册会计师 HV}NT~
21.issue the audit report 出具审计报告 4AGc2e'u
22.expert 专家 | c;S'36
23.the board of directors 董事会 ,GK>|gNsb
24.knowledge of the entity‘ s business 了解被审计单位情况 '&"7(8E}
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25.assess material misstatement risks评估重大错报风险 _?
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 pH4i6B*5
27.a general knowledge of —— 初步了解―――的情况 RR"#z'zQ
28.a more knowledge of—— 进一步了解的情况 >@t]M`#&h
29.the prior year‘s working papers 以前年度工作底稿 IflpM ]
30.minutes of meeting 会议纪要 j1B
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31.business risks 经营风险 ^3el-dZ
32.appropriateness 适当性 w(vf>L6(
33.accounting estimate 会计估计 |PWLFiT(>
34.management representations 管理层声明 2]@U$E='s
35.going concern assumption 持续经营假设 f~]5
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36.audit plan 审计计划 lB-Njr
37.significant audit areas 重点审计领域 pRC#DHcHh
38.error 错误 _%t w#cM
39.fraud舞弊 -/h$Yb
40.modified or additional procedures 修改或追加审计程序 iB\d`NUf
41.misappropriation of assets 侵占资产 A)qOJ(OEz
42.transactions without substance 虚假交易 7B'0(70
43.unusual pressures 异常压力 &P\T{d2"
44.the suspected noncompliance 涉嫌存在违法行为 O".#B
45.materialiy 重要性 "DUL} "5T
46.exceed the materiality level 超过重要性水平 46mu,v
47.approach the materiality level 接近重要性水平 I!bG7;=_
48.an acceptably low level 可接受水平 =14p Ee
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 KVK@Snn
50.misstatements or omissions 错报或漏报 ;N)qNiJY
51.aggregate 总计 W7.]V)$wM
52.subsequent events 期后事项 Qc6323/"
53.adjust the financial statements 调整财务报表 Lg'z%pi
54.perform additional audit procedures 实施追加的审计程序 [x@iqFO9
55.audit risk 审计风险 vZ*593C8
56.detection risk 检查风险 +jHL==W&
57.inappropriate audit opinion 不适当的审计意见 RNm/&F1C$
58.material misstatement 重大的错报 5^%FEZ&Sp
59.tolerable misstatement 可容忍错报 %cBJ haR{(
60.the acceptable level of detection risk 可接受的检查风险 r>
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61.assessed level of material misstatement risk 重大错报风险的评估水平 AR&u9Y)I
62.simall business 小规模企业 V;>p@uE,P
63.accounting system 会计系统 ](^xA`
64.test of control 控制测试 |`,%%p|T%
65.walk-through test 穿行测试 u\6:Txqq
66.communication 沟通 r l!c\
67.flow chart 流程图
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68.reperformance of internal control 重新执行 0Tq6\:
69.audit evidence 审计证据 [~$9n_O94
70.substantive procedures 实质性程序 La9dFe-uu{
71.assertions 认定 63ht|$G
72.esistence 存在 ;hRo}
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73.occurrence 发生 v\Q${6kEtx
74.completeness 完整性 ni9/7
75.rights and obligations 权利和义务 si)920?E&
76.valuation and allocation 计价和分摊 >YD?
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77.cutoff 截止 94H 6`
78.accuracy 准确性 ,*Sj7qb#
79.classification 分类 uZi]$/ic
80.inspection 检查 uQrD}%GI
81.supervision of counting 监盘 M,NYF`;a
82.observation 观察 ao Y"uT+
83.confirmation 函证 {D$#m
84.computation 计算 {G_ZEo#x8,
85.analytical procedures 分析程序 $dq
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86.vouch 核对 NCBS=L:
87.trace 追查 "(/.3`g
88.audit sampling 审计抽样 F $B_;G
89.error 误差 2}t2k>
90.expected error 预期误差 4h?[NOA"
91.population 总体 e;!si>N
92.sampling risk 抽样风险 _bu, 1EM
93.non- sampling risk 非抽样风险 tZwZZ0]Z
94.sampling unit 抽样单位 LY/K,6^a
95.statistical sampling 统计抽样 W$
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96.tolerable error 可容忍误差 8IbHDDS
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 =fEn h'KE
99.the risk of incorrect rejection 误拒风险 G|v{[>tr
100. the risk of incorrect acceptance 误受风险 .XTBy/(0
101.working trial balance 试算平衡表 9tWu>keu
102.index and cross-referencing 索引和交叉索引 mZ'`XAS ~;
103.cash receipt 现金收入 o[0Cv*
104.cash disbursement 现金支出 Q%
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105.bank statement 银行对账单 f8!*4Bw
106.bank reconciliation 银行存款余额调节表 *e!0ZB3J
107.balance sheet date 资产负债表日 Bk*AO?3p
108.net realizable value 可变现净值 +,f|Y6L<