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注会《审计》英语常用词汇 cv .R`)l
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1.audit 审计 W^es"\
2.attestation 鉴证 k>2tC<
3.credibility 可信赖程度 j9V*f
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4.audit of financial statements 财务报表审计 R-L*N$@!
5.agreed-upon procedures 执行商定程序 jkzC^aG
6.high levels of assurance 高水平保证 `t@Rh~B
7.compilation 编制 F%Xj'=
8.reliability 可靠性 R\^n2gK
9.relevance 相关性 8&g`Uy/b
10.professional skepticism 职业谨慎 &jg..R
11.objectivity 客观性 ([mC!d@a
12. professional competence 专业胜任能力 sQ4~oZZ
13.Senior/CPA-in-charge 项目经理 B
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14.audit engagement letter 业务约定书 Z=L~W,0'
15.recurring audit 连续审计 o7qZy |\4S
16.the client 委托人 >=T\=y
17.change CPA 更换注册会计师 q ,C)AZ
18.the existing CPA 现任注册会计师 1x"S^j
19.the successor CPA 后任注册会计师 %, Pwo{SH
20.the preceding CPA前任注册会计师 k*?Axk#
21.issue the audit report 出具审计报告 o
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22.expert 专家 U2lDTRt
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 \-Oq/g{j
25.assess material misstatement risks评估重大错报风险 */T.]^
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 8hKyp5(%l
27.a general knowledge of —— 初步了解―――的情况 -0 e&>H%
28.a more knowledge of—— 进一步了解的情况 yV'<l
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29.the prior year‘s working papers 以前年度工作底稿 ogOUrJ}P
30.minutes of meeting 会议纪要 =GP~h*5es
31.business risks 经营风险 z_A:MoYfo
32.appropriateness 适当性 jt*VD>ji
33.accounting estimate 会计估计 eSC69m
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34.management representations 管理层声明 ;;*'<\lP.j
35.going concern assumption 持续经营假设 +&U{>?.u
36.audit plan 审计计划 c`F~vrr)X
37.significant audit areas 重点审计领域 ^Hdru]A$2
38.error 错误 +Kw&XRAd
39.fraud舞弊 Hq>"rrVhx
40.modified or additional procedures 修改或追加审计程序 )\!-n]+A
41.misappropriation of assets 侵占资产 zvDg1p
42.transactions without substance 虚假交易 SWrt 4G
43.unusual pressures 异常压力 :~%
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44.the suspected noncompliance 涉嫌存在违法行为 #S*@RKSE|7
45.materialiy 重要性 4X()D {uR
46.exceed the materiality level 超过重要性水平 "EE=j$8u+
47.approach the materiality level 接近重要性水平 uTX0lu;
48.an acceptably low level 可接受水平 m^
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "G(^v?x:P
50.misstatements or omissions 错报或漏报 7jf%-X
51.aggregate 总计 M_ GN
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52.subsequent events 期后事项 P ]prrKZe,
53.adjust the financial statements 调整财务报表 ssWSY(j]
54.perform additional audit procedures 实施追加的审计程序 jP{W|9@(
55.audit risk 审计风险 `H^?jX>7
56.detection risk 检查风险 _(TYR*
57.inappropriate audit opinion 不适当的审计意见 t$*V*gK{
58.material misstatement 重大的错报 ^T{ww=/v
59.tolerable misstatement 可容忍错报 <+/:}S4w)
60.the acceptable level of detection risk 可接受的检查风险 " %,K
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Mzbbr57n
62.simall business 小规模企业
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63.accounting system 会计系统 MgP6ki1z
64.test of control 控制测试 u`Sg' ro
65.walk-through test 穿行测试 OE"r=is
66.communication 沟通 !Q0aKkMfL
67.flow chart 流程图 _F"o0K!u
68.reperformance of internal control 重新执行 Yw\7`
69.audit evidence 审计证据 0VA$
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70.substantive procedures 实质性程序 Hf
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71.assertions 认定 --32kuF&(
72.esistence 存在 [xrM){ItW
73.occurrence 发生 QIcg4\d%s
74.completeness 完整性 _kJ?mTk
75.rights and obligations 权利和义务 C Q(;L{}
76.valuation and allocation 计价和分摊 )]^xy&:|
77.cutoff 截止 (Vvs:h%H
78.accuracy 准确性 us
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79.classification 分类 dp&bcR)
80.inspection 检查 )(Z)yz
81.supervision of counting 监盘 ZRjqjx
82.observation 观察 D+y_&+&,t
83.confirmation 函证 i;yr=S,a0/
84.computation 计算 gA&+<SK(
85.analytical procedures 分析程序 /{j"
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86.vouch 核对 Ao%;!(\I%
87.trace 追查 \Jcj4
88.audit sampling 审计抽样 nmc5c/C|-I
89.error 误差 UT^-!L
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90.expected error 预期误差 |.s#m^"
91.population 总体 @t;WdbxB%
92.sampling risk 抽样风险 w(y#{!%+
93.non- sampling risk 非抽样风险 )R QX1("O
94.sampling unit 抽样单位 1VH$l(7IQ
95.statistical sampling 统计抽样 B;r o(R
96.tolerable error 可容忍误差 TC2gl[
97.the risk of under reliance 信赖不足风险 $c WO`\XM
98.the risk of over reliance 信赖过度风险 #kuk3}&
99.the risk of incorrect rejection 误拒风险 0%m}tfQ5
100. the risk of incorrect acceptance 误受风险 * MJl(
101.working trial balance 试算平衡表 kH)JBx.
102.index and cross-referencing 索引和交叉索引 ~HR/FGe?N
103.cash receipt 现金收入 dZ
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104.cash disbursement 现金支出 c1,dT2:=
105.bank statement 银行对账单 rRfPq
106.bank reconciliation 银行存款余额调节表 NWGSUUa
107.balance sheet date 资产负债表日 =t+{)d.w
108.net realizable value 可变现净值 ) ny,vcU]
109.storeroom 仓库 CkJU5D
110.sale invoice 销售发票 .Fz5K&E=
111.price list 价目表 /eoS$q
112.positive confirmation request 积极式询证函 zW@OSKq4
113.negative confirmation request 消极式询证函 CD]2a@j{
114.purchase requisition 请购单 dXe.
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115.receiving report 验收报告 l<](8oc.
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116.gross margin 毛利 lu GEBPi
117.manufacturing overhead 制造费用 Qe~2'Hw#9
118.material requisition 领料单 +dkbt%7M
119.inventory-taking 存货盘点 A5lP%&tu(
120.bond certificate 债券 B>^5h?(lt
121.stock certificate 股票 %PsDS
122.audit report 审计报告 0P5!fXs*
123.entity 被审计单位 F^],p|4f
124.addressee of the audit report 审计报告的收件人 ) OqQz7'
125.unqualified opinion 无保留意见 ")q{>tV
126.qualified opinion 保留意见 ~N i#xa
127.disclaimer of opinion 无法表示意见 ^jO$nPDd
128.adverse opinion 否定意见 ~~.v*C[
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A (1)ABC 作业基础成本计算 [N|/d#
A (2)absorbed overhead 已吸收制造费用 KAR XC,z
A (3)absorption costing 吸收成本计算 doCWJ
A (4)account 账户,报表 8tc9H}>
A (5)accounting postulate 会计假设 I<w`+<o(
A (6)accounting series release 会计公告文件 gc'C"(TO(
A (7)accounting valuation 会计计价 -jZP&8dPH
A (8)account sale 承销清单 ZOFhX$I
A (9)accountability concept 经营责任概念 bb6
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A (10)accountancy 会计职业 /S]W<8d
A (11)accountant 会计师 ez2 gy"
A (12)accounting 会计 ,_66U;T
A (13)agency cost 代理成本 :'OCQ.[{s
A (14)accounting bases 会计基础 BO5gwvyI
A (15)accounting manual 会计手册 G -U%
A (16)accounting period 会计期间 +[ _)i
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A (17)accounting policies 会计方针 2$D
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A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 lR!Sdd} -
A (20)accounting reference period 会计参照期间 I#Q
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A (21)accrual concept 应计概念 )shzJ9G
A (22)accrual expenses 应计费用 1}E`K#
A (23)acid test ration 速动比率(酸性测试比率) o W)M&$oS
A (24)acquisition 购置 LzEAA{
A (25)acquisition accounting 收购会计 {&Kq/
sRz
A (26)activity based accounting 作业基础成本计算 ~Od4(
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A (27)adjusting events 调整事项 )Oq N\
A (28)administrative expenses 行政管理费 4#5w^
A (29)advice note 发货通知 i<g|+}I
A (30)amortization 摊销 Fj9/@pe1
A (31)analytical review 分析性检查 2`#jw)dM;}
A (32)annual equivalent cost 年度等量成本法 _tR%7%3*
A (33)annual report and accounts 年度报告和报表 &jg