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注会《审计》英语常用词汇 M^n^wz
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1.audit 审计 i_y%HG
2.attestation 鉴证 -|:mRAe
3.credibility 可信赖程度 6,l5Q
4.audit of financial statements 财务报表审计 /.UISArH
5.agreed-upon procedures 执行商定程序 &jrc]
6.high levels of assurance 高水平保证 :@Ml-ZE
7.compilation 编制 qnU`Q{
8.reliability 可靠性 x45F-w{
9.relevance 相关性 GG4FS
10.professional skepticism 职业谨慎 kb\\F:w(W
11.objectivity 客观性 tt&{f <*
12. professional competence 专业胜任能力 eV9,G8
13.Senior/CPA-in-charge 项目经理 usU6,
14.audit engagement letter 业务约定书 k]c$SzJ> /
15.recurring audit 连续审计 w,1*dn
16.the client 委托人 .;
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17.change CPA 更换注册会计师 TQpR'
18.the existing CPA 现任注册会计师 `@&WELFv{
19.the successor CPA 后任注册会计师 F_iZ|B
20.the preceding CPA前任注册会计师 0c&DSL}6
21.issue the audit report 出具审计报告 -^>7\]
22.expert 专家 #Fh:z4
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 `{ \)Wuw
25.assess material misstatement risks评估重大错报风险 wk2Ff*&
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 4=njM`8Y'
27.a general knowledge of —— 初步了解―――的情况 =|V#~p*
28.a more knowledge of—— 进一步了解的情况 CSzu$Hnq
29.the prior year‘s working papers 以前年度工作底稿 .sZ"|j9m
30.minutes of meeting 会议纪要 1/=6s5vS}
31.business risks 经营风险 )|&FBz;
32.appropriateness 适当性 G,b*Qn5#
33.accounting estimate 会计估计 g
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34.management representations 管理层声明 ^HWa owy=
35.going concern assumption 持续经营假设 =_$Hn>vO
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 }(#;{_
38.error 错误 Xz'o<S
39.fraud舞弊 gZL,xX
40.modified or additional procedures 修改或追加审计程序 5QG?*Z~?7
41.misappropriation of assets 侵占资产 Dd:48sN:Jq
42.transactions without substance 虚假交易 M?qvI
43.unusual pressures 异常压力 &3 x
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44.the suspected noncompliance 涉嫌存在违法行为 QRdh2YH`
45.materialiy 重要性 r:t3Kf`+E-
46.exceed the materiality level 超过重要性水平 <@>l9_
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47.approach the materiality level 接近重要性水平 :f0
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48.an acceptably low level 可接受水平 <SSkCw
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 V+$fh2t
50.misstatements or omissions 错报或漏报 'On%p|s)H
51.aggregate 总计 Yo}QW;,g
52.subsequent events 期后事项 x.q "FXu
53.adjust the financial statements 调整财务报表 \|
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54.perform additional audit procedures 实施追加的审计程序 Hw,@oOh.
55.audit risk 审计风险 D1wONss
56.detection risk 检查风险 I(qFIV+HR
57.inappropriate audit opinion 不适当的审计意见 ]4,eCT
58.material misstatement 重大的错报 TV?MB(mN
59.tolerable misstatement 可容忍错报 Eu[/* t+l
60.the acceptable level of detection risk 可接受的检查风险 mv#*%St5
61.assessed level of material misstatement risk 重大错报风险的评估水平 a6 "-,Kg
62.simall business 小规模企业 p<\7" SB=
63.accounting system 会计系统 Z)<lPg!YAR
64.test of control 控制测试
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65.walk-through test 穿行测试 xC 4L`\
66.communication 沟通 ^(Wu$\SA
67.flow chart 流程图 AK&=/[U>
68.reperformance of internal control 重新执行 UYhxgPGsj
69.audit evidence 审计证据 }`+9ie7]/
70.substantive procedures 实质性程序 #1p\\Av
71.assertions 认定 xks Me
72.esistence 存在 Fm[3Btn
73.occurrence 发生 !d1a9los
74.completeness 完整性 2~%^y6lR
75.rights and obligations 权利和义务 $-paYQ4
76.valuation and allocation 计价和分摊 9`7>"[=P
77.cutoff 截止 #@P0i^pFTB
78.accuracy 准确性 @jKB[S;JSn
79.classification 分类 L fZF
80.inspection 检查 I
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81.supervision of counting 监盘 {=ATRwUL
82.observation 观察 BCh|^Pk
83.confirmation 函证 v4,Dt
84.computation 计算 A5Lzd
85.analytical procedures 分析程序 kG`&Z
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86.vouch 核对 H'&[kgnQ@
87.trace 追查 m{r#o?
88.audit sampling 审计抽样 'i4L.&
89.error 误差 ~,.;2K73
90.expected error 预期误差 5 &0qr$
91.population 总体 P[tYu:
92.sampling risk 抽样风险 Yw_!40`
93.non- sampling risk 非抽样风险 x7/";L>
94.sampling unit 抽样单位 ]D,\(|
95.statistical sampling 统计抽样 mB"1QtD
96.tolerable error 可容忍误差 gmZ] E45
97.the risk of under reliance 信赖不足风险 KCnm_4
98.the risk of over reliance 信赖过度风险 6i%Xf i
99.the risk of incorrect rejection 误拒风险 e/}4Pt
100. the risk of incorrect acceptance 误受风险 9T0g%&
101.working trial balance 试算平衡表 <T]ey
102.index and cross-referencing 索引和交叉索引 ]88qjKL
103.cash receipt 现金收入 \} _,g
104.cash disbursement 现金支出 %Rk
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105.bank statement 银行对账单 WWATG=
106.bank reconciliation 银行存款余额调节表 -,2CMS#N
107.balance sheet date 资产负债表日 DKF
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108.net realizable value 可变现净值 c7RQ7\
109.storeroom 仓库 ER0B{b
110.sale invoice 销售发票 W:K '2j
111.price list 价目表 -F MonM
112.positive confirmation request 积极式询证函 ilAhw4A
113.negative confirmation request 消极式询证函 _tE55X&
114.purchase requisition 请购单 w/*m_O\!
115.receiving report 验收报告 <>)N$$Rx&
116.gross margin 毛利 4eJR=h1
117.manufacturing overhead 制造费用 'c# }^@G
118.material requisition 领料单 lSc=c-iOv
119.inventory-taking 存货盘点 egVKAR-
120.bond certificate 债券 nu(7YYCM$
121.stock certificate 股票 ]J@-,FFC
122.audit report 审计报告 cQm4q19
123.entity 被审计单位 D}Sww5ZmP
124.addressee of the audit report 审计报告的收件人 n#@ Qd!uzM
125.unqualified opinion 无保留意见 [v\m)5
126.qualified opinion 保留意见 ij;P5OA
127.disclaimer of opinion 无法表示意见 GxEShSGOE
128.adverse opinion 否定意见 %r8;i
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A (1)ABC 作业基础成本计算 /aIGq/;Y+a
A (2)absorbed overhead 已吸收制造费用 {8h[Bd
A (3)absorption costing 吸收成本计算 Qqs1%u
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A (4)account 账户,报表 'u~0rMe4})
A (5)accounting postulate 会计假设 ~H1<