}u+cS[#-
G2yQHTbl
注会《审计》英语常用词汇 M*Ri1
avb'dx*q>
#k
t+
)>
1.audit 审计 %9OVw#P
2.attestation 鉴证 ZC97Z sE
3.credibility 可信赖程度 *?~&O.R"
4.audit of financial statements 财务报表审计 LMaY}m>
5.agreed-upon procedures 执行商定程序 Z#zXary5s
6.high levels of assurance 高水平保证 y4%[^g~-
7.compilation 编制 %?PRBE'}'
8.reliability 可靠性 "+A8w
9.relevance 相关性 _F`RwBOjs
10.professional skepticism 职业谨慎 /Jc54d
11.objectivity 客观性 M.K%;j`
12. professional competence 专业胜任能力 UIo jXR<
13.Senior/CPA-in-charge 项目经理 IoCi(N;
14.audit engagement letter 业务约定书 Vrt*,R&
15.recurring audit 连续审计 O4oI&i 7
16.the client 委托人 e=Q{CsP
17.change CPA 更换注册会计师 lpnPd{kE
18.the existing CPA 现任注册会计师 X< 4f7;]O
19.the successor CPA 后任注册会计师 +:&|]$8<
20.the preceding CPA前任注册会计师 do DpTwvh
21.issue the audit report 出具审计报告 5@^['S4%8*
22.expert 专家 -'uz%2 {
23.the board of directors 董事会 ;:aCZ8e
24.knowledge of the entity‘ s business 了解被审计单位情况 5GwzG<.\^_
25.assess material misstatement risks评估重大错报风险 g|<$\}
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 T7Qw1k
27.a general knowledge of —— 初步了解―――的情况 b,lIndj#
28.a more knowledge of—— 进一步了解的情况 }{F1Cr
29.the prior year‘s working papers 以前年度工作底稿 zXGi
30.minutes of meeting 会议纪要 V5rW_X:]8
31.business risks 经营风险 &d=ZCaP
32.appropriateness 适当性 \
+>g"';f
33.accounting estimate 会计估计 ]O0:0Z\
34.management representations 管理层声明 ;mwU>l,4
35.going concern assumption 持续经营假设 cIg+^Tl
36.audit plan 审计计划 ^v&)z,
37.significant audit areas 重点审计领域 Y\
j5{;V
38.error 错误 Fjw+D1q.
39.fraud舞弊 cm`x;[e6l
40.modified or additional procedures 修改或追加审计程序 eVRjU
41.misappropriation of assets 侵占资产 '5}@#Mi
42.transactions without substance 虚假交易 ~#|Pe1Y
43.unusual pressures 异常压力 '7UIzk|
44.the suspected noncompliance 涉嫌存在违法行为 ]L_h3Xz\X
45.materialiy 重要性 C/YjMYwKgv
46.exceed the materiality level 超过重要性水平 fcisDu8n
47.approach the materiality level 接近重要性水平 V%JG :'6L
48.an acceptably low level 可接受水平 gUrXaD#
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 VH6J
@m
50.misstatements or omissions 错报或漏报 ^gY3))2_
51.aggregate 总计 +J7xAyv_Oz
52.subsequent events 期后事项 ~JTp8E9kw
53.adjust the financial statements 调整财务报表 q]wP^;\Jl
54.perform additional audit procedures 实施追加的审计程序 `Zd\d:Wyv
55.audit risk 审计风险 .
NT9dX
56.detection risk 检查风险 ;fZ9:WB
57.inappropriate audit opinion 不适当的审计意见 A;gU@8m
58.material misstatement 重大的错报 VP_S[+Zv~
59.tolerable misstatement 可容忍错报 >=d%t6%(
60.the acceptable level of detection risk 可接受的检查风险 %Iv*u sXP
61.assessed level of material misstatement risk 重大错报风险的评估水平 xnPi'?A]
62.simall business 小规模企业 4+q3
Kw
63.accounting system 会计系统 =v7%IRP5
64.test of control 控制测试 ab^>_xD<
65.walk-through test 穿行测试 NH;.!xq:
66.communication 沟通 DGO\&^GT^
67.flow chart 流程图 siD/`T&
68.reperformance of internal control 重新执行
Mc<O ~
69.audit evidence 审计证据 zA*I=3E(
70.substantive procedures 实质性程序 0
![
71.assertions 认定 ;}4^WzmK^(
72.esistence 存在 o>o! -uf
73.occurrence 发生 { !NXu
74.completeness 完整性 %SJFuw"
75.rights and obligations 权利和义务 Rp_)LA
76.valuation and allocation 计价和分摊 l@`Do [
77.cutoff 截止 x#}{z1op9
78.accuracy 准确性 _!E)a
79.classification 分类 @aUQy;
80.inspection 检查 A_2oQ*
81.supervision of counting 监盘 mcq.*at
82.observation 观察 l1eF&wNC
83.confirmation 函证 M&^Iun
84.computation 计算 s|IC;C|
85.analytical procedures 分析程序 XY!0yAK(!
86.vouch 核对 C(}N*e1
87.trace 追查 y-lBaTE9
88.audit sampling 审计抽样 z65Q"A
89.error 误差 Ih^ziDcW
90.expected error 预期误差 k@>y<A{;D
91.population 总体 BTDUT%Yfg
92.sampling risk 抽样风险 Xsd+5="{N
93.non- sampling risk 非抽样风险
$M|
94.sampling unit 抽样单位 N'~l,{
95.statistical sampling 统计抽样 =_Ip0FfK!
96.tolerable error 可容忍误差 CZw]@2/JuQ
97.the risk of under reliance 信赖不足风险 4}Dfi5:
98.the risk of over reliance 信赖过度风险 ?XB[awTD~
99.the risk of incorrect rejection 误拒风险 .dKFQH iYJ
100. the risk of incorrect acceptance 误受风险 Xhp={p;
101.working trial balance 试算平衡表 >$G'=N:=X&
102.index and cross-referencing 索引和交叉索引 0YO/G1O&
103.cash receipt 现金收入 m#`1.5%
104.cash disbursement 现金支出 "g:1br?X,9
105.bank statement 银行对账单 5aJd:36I
106.bank reconciliation 银行存款余额调节表 dZ`c
107.balance sheet date 资产负债表日 ,_z"3B)]
108.net realizable value 可变现净值 D] +]Br8
109.storeroom 仓库 FgnPh%[u
110.sale invoice 销售发票 tO+Lf2Ni+
111.price list 价目表
1fqJtP6
112.positive confirmation request 积极式询证函 K(}g!iT)~
113.negative confirmation request 消极式询证函 E-Y4TBZ*
114.purchase requisition 请购单 CqR
^w(
115.receiving report 验收报告 U o[\1)
116.gross margin 毛利 lw=!v%L
117.manufacturing overhead 制造费用 tA{hx-
118.material requisition 领料单 F}c}I8Ao
119.inventory-taking 存货盘点 /&+*X)#v
120.bond certificate 债券 .qS(-7<
121.stock certificate 股票 vJ{aBx`VS
122.audit report 审计报告 L~{3W
123.entity 被审计单位 i)=
\-C
124.addressee of the audit report 审计报告的收件人 U# U*^#
125.unqualified opinion 无保留意见 9w dl1QS
126.qualified opinion 保留意见 q!AcMd\
127.disclaimer of opinion 无法表示意见 `rb}"V+
128.adverse opinion 否定意见 <