7TjK;w7xS.
T6g(,xPcL
注会《审计》英语常用词汇 \Q+<G-Kb.
D20n'>ddg
j7|r^
1.audit 审计 C4 &1M
2.attestation 鉴证 \)pT+QxZ
3.credibility 可信赖程度 Qr4c':8
4.audit of financial statements 财务报表审计 > ^b6\
5.agreed-upon procedures 执行商定程序 W/m,qilQI
6.high levels of assurance 高水平保证 'bpx
7.compilation 编制 pZ,P_?
8.reliability 可靠性 4EiEE{9V
9.relevance 相关性 k]=Yi;
10.professional skepticism 职业谨慎 vq~btc.p{&
11.objectivity 客观性 mG!Rh
12. professional competence 专业胜任能力 > T,^n
{_v
13.Senior/CPA-in-charge 项目经理 )o<rU[oD]C
14.audit engagement letter 业务约定书 4epE!`z_&
15.recurring audit 连续审计 6jiz$x
16.the client 委托人 )kS
E5|:pi
17.change CPA 更换注册会计师 ~97T0{E3
18.the existing CPA 现任注册会计师 `eat7O
19.the successor CPA 后任注册会计师 iv*Ft.1t
20.the preceding CPA前任注册会计师 JR1/\F<}
21.issue the audit report 出具审计报告 R30{/KK
22.expert 专家 !`yg bI.
23.the board of directors 董事会 ]R8}cbtU
24.knowledge of the entity‘ s business 了解被审计单位情况 Xx~XW^lsh
25.assess material misstatement risks评估重大错报风险 ]C =+
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 <B*}W2\
27.a general knowledge of —— 初步了解―――的情况 7ZbnG@s7
28.a more knowledge of—— 进一步了解的情况 .r/6BDE"
29.the prior year‘s working papers 以前年度工作底稿 &n.7~C]R
30.minutes of meeting 会议纪要 t
c%?{W\
31.business risks 经营风险 h[SuuW
32.appropriateness 适当性 DbdxHuKa>
33.accounting estimate 会计估计 <j93
34.management representations 管理层声明 s5X
.(;+
35.going concern assumption 持续经营假设 MX-(;H
36.audit plan 审计计划 Y!C=0&p
37.significant audit areas 重点审计领域 xA DjQ%B
38.error 错误 6e6~82t8/
39.fraud舞弊 URq{#,~CT
40.modified or additional procedures 修改或追加审计程序 8m0GxgS
41.misappropriation of assets 侵占资产 $\xS~w
42.transactions without substance 虚假交易 ]~:9b[G2
43.unusual pressures 异常压力 D=U"L-rRs
44.the suspected noncompliance 涉嫌存在违法行为 E"e <9
45.materialiy 重要性 Y3+GBqP
46.exceed the materiality level 超过重要性水平 Nb2]}; O
47.approach the materiality level 接近重要性水平 A`|OPi)
48.an acceptably low level 可接受水平 @<5?q:9.8
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 Farcd!}
50.misstatements or omissions 错报或漏报 $F!)S
51.aggregate 总计 9 |Cu2
52.subsequent events 期后事项 >qj Q;z[
53.adjust the financial statements 调整财务报表 _q >>]{5
54.perform additional audit procedures 实施追加的审计程序 d7+YCi?
55.audit risk 审计风险 `Z*k M VN
56.detection risk 检查风险 w{J0K;L
57.inappropriate audit opinion 不适当的审计意见 :zk69P3
58.material misstatement 重大的错报 N-fGc?E
59.tolerable misstatement 可容忍错报 |kL^k{=zV
60.the acceptable level of detection risk 可接受的检查风险 K~p\B
61.assessed level of material misstatement risk 重大错报风险的评估水平 H@$\
SUc{
62.simall business 小规模企业 _@[M0t}g_
63.accounting system 会计系统 XOQj?Q7)U
64.test of control 控制测试 ^lCys
65.walk-through test 穿行测试 ^NB@wuf7
66.communication 沟通 w,(e,8#:
67.flow chart 流程图 -I7"9}j3
68.reperformance of internal control 重新执行 yjUSM}$
69.audit evidence 审计证据 (B@:0}>
70.substantive procedures 实质性程序 LOf0_g/
71.assertions 认定 E9_aNYD
72.esistence 存在 H-GlCVq~
73.occurrence 发生 U$R+&@;
74.completeness 完整性 6@`Y6>}$_
75.rights and obligations 权利和义务 !BD+H/A.{
76.valuation and allocation 计价和分摊 md_9bq/w
77.cutoff 截止 ob=GB71j55
78.accuracy 准确性 bKsl'3~ k
79.classification 分类 e;:~@cB,c
80.inspection 检查 &D,gKT
~
81.supervision of counting 监盘 Fj<#*2{]B
82.observation 观察 &DC
o;Ij;
83.confirmation 函证 Zi47)8
84.computation 计算 rtr0 d
85.analytical procedures 分析程序 5a1)`2V2M
86.vouch 核对 Ay'2!K,I
87.trace 追查 ~C6Qp`VF
88.audit sampling 审计抽样 E5.3wOE
89.error 误差 9V*h:[6a(
90.expected error 预期误差 ^a~^$PUqI
91.population 总体 n5i#GvO^
92.sampling risk 抽样风险 FCv3ZF?K
93.non- sampling risk 非抽样风险 ,>X
+tEgR
94.sampling unit 抽样单位 _
F&BSu
95.statistical sampling 统计抽样 G"3)\FEM
96.tolerable error 可容忍误差 pj. }VF!d
97.the risk of under reliance 信赖不足风险 kIS_6!
98.the risk of over reliance 信赖过度风险 ]r;-Lx{F
99.the risk of incorrect rejection 误拒风险 O-r,&W
100. the risk of incorrect acceptance 误受风险 Nq
|b$S [4
101.working trial balance 试算平衡表 2
F3U,}
102.index and cross-referencing 索引和交叉索引 a= *&OW
103.cash receipt 现金收入
]t-_.E )F
104.cash disbursement 现金支出 M&Aeh8>uX
105.bank statement 银行对账单 ]9]cef=h#
106.bank reconciliation 银行存款余额调节表 Y>*{(QD
107.balance sheet date 资产负债表日 JiL%1y9|
108.net realizable value 可变现净值 .du FMJl
109.storeroom 仓库
{f;]
110.sale invoice 销售发票 J8[N!qDCj
111.price list 价目表 XPnN"Y"y
112.positive confirmation request 积极式询证函 0U'g2F>{
113.negative confirmation request 消极式询证函 j#e^PK <
114.purchase requisition 请购单 rJ)O(
115.receiving report 验收报告 1PLxc)LsG
116.gross margin 毛利 {Muw4DV
117.manufacturing overhead 制造费用 {VqcZhqy/l
118.material requisition 领料单 ;E0Xn-o_
119.inventory-taking 存货盘点 $CXKeWS=Q.
120.bond certificate 债券 {U?UM
121.stock certificate 股票 A<esMDX
122.audit report 审计报告 Q%6Lc.i
123.entity 被审计单位 71i".1l{K
124.addressee of the audit report 审计报告的收件人 8w &