_rs!6tp
A>7'W\R
注会《审计》英语常用词汇 g6QkF41nG
[ "J
y"$|?187x
1.audit 审计 9N=Dls
2.attestation 鉴证 NO`a2HR$
3.credibility 可信赖程度 \)y5~te*
4.audit of financial statements 财务报表审计 w|?Nq?KA
5.agreed-upon procedures 执行商定程序 R*Pfc91}
6.high levels of assurance 高水平保证 1/gY]ghL
7.compilation 编制 "M_X9n_
8.reliability 可靠性 N[aK#o,
9.relevance 相关性 Ha)w*1&w"
10.professional skepticism 职业谨慎 ,a^_
~(C
11.objectivity 客观性 RF g$N@g,
12. professional competence 专业胜任能力 te" 8ZmJ
13.Senior/CPA-in-charge 项目经理 -U%wLkf|
14.audit engagement letter 业务约定书 ttZ!P:H2
15.recurring audit 连续审计 HewVwD<C
16.the client 委托人 rm3~]
17.change CPA 更换注册会计师 V%e'H>EC
18.the existing CPA 现任注册会计师 *tz"T-6O
19.the successor CPA 后任注册会计师 s'~_pP
20.the preceding CPA前任注册会计师 6prN,*k5
21.issue the audit report 出具审计报告 e
*;"$7o9
22.expert 专家 u"pn'H
23.the board of directors 董事会 $vGl Z<3g
24.knowledge of the entity‘ s business 了解被审计单位情况 y<)Lr}gP
25.assess material misstatement risks评估重大错报风险 us`hR!_
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 Y/gVyQ(
27.a general knowledge of —— 初步了解―――的情况 z?j~ 2K<4
28.a more knowledge of—— 进一步了解的情况 4"l(rg
29.the prior year‘s working papers 以前年度工作底稿 wg!
30.minutes of meeting 会议纪要 v8 6ls[lzu
31.business risks 经营风险 QhpE 2ICU
32.appropriateness 适当性 3e I:$1"Q
33.accounting estimate 会计估计
9l{r&]
34.management representations 管理层声明 js8uvZ i
35.going concern assumption 持续经营假设 ru'Xet
36.audit plan 审计计划 2R2Z6}
37.significant audit areas 重点审计领域 n2(~r
'r)
38.error 错误 .%WbXs
39.fraud舞弊 Xg,E;LSF8
40.modified or additional procedures 修改或追加审计程序 /Pg66H#RUf
41.misappropriation of assets 侵占资产 <ezvz..g
42.transactions without substance 虚假交易 F P
mLost
43.unusual pressures 异常压力 c/T]=S[
44.the suspected noncompliance 涉嫌存在违法行为 8{Zgvqbb
45.materialiy 重要性 4^AE;= Q
46.exceed the materiality level 超过重要性水平 & r\z9!
47.approach the materiality level 接近重要性水平 ub,Sj{Mq"
48.an acceptably low level 可接受水平 ##k=='dR
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
dVO|q9 /
50.misstatements or omissions 错报或漏报 g%4|vA8
51.aggregate 总计 Bj%
{PK
52.subsequent events 期后事项 7|,5;
53.adjust the financial statements 调整财务报表 *QjFrw
3
54.perform additional audit procedures 实施追加的审计程序 Q6.},o
55.audit risk 审计风险 4
!/{CGP
56.detection risk 检查风险 ? 76jz>;b
57.inappropriate audit opinion 不适当的审计意见 ~(I\O?k>H
58.material misstatement 重大的错报 K +w3YA
59.tolerable misstatement 可容忍错报 bE]2:~
60.the acceptable level of detection risk 可接受的检查风险 /:U\U_j
61.assessed level of material misstatement risk 重大错报风险的评估水平 g<UjB
62.simall business 小规模企业 $qIMYX
63.accounting system 会计系统 _5.7HEw>/
64.test of control 控制测试 YM1@B`yWE
65.walk-through test 穿行测试 ZL1[Khr,s
66.communication 沟通 O$#`he/jm
67.flow chart 流程图 gR
~XkU
68.reperformance of internal control 重新执行 ~Qzm!Po,
69.audit evidence 审计证据 ?LvZEiJ
70.substantive procedures 实质性程序 ZZl)p\r
71.assertions 认定 s\>$ K%!H?
72.esistence 存在 \n:' >:0X!
73.occurrence 发生 "hs`Y4U
74.completeness 完整性 mjB%"w!S
75.rights and obligations 权利和义务 }ZvL%
4jT
76.valuation and allocation 计价和分摊 IU Dp5MIuR
77.cutoff 截止 QabF(}61
78.accuracy 准确性 @Cw<wrem
79.classification 分类 %G\rL.H|
80.inspection 检查 8b|&
81.supervision of counting 监盘 )ALf!E%{
82.observation 观察 --
_,;
83.confirmation 函证 |3"'>*
J
84.computation 计算 Qy@chN{eP
85.analytical procedures 分析程序 H$1R\rE`
86.vouch 核对
<K4'|HU/
87.trace 追查 q
jUQ2d
88.audit sampling 审计抽样 &IOChQ`8P
89.error 误差 b.C!4^
90.expected error 预期误差 0QEVL6gw
91.population 总体 XQlK}AK
92.sampling risk 抽样风险 }@a_x,O/x}
93.non- sampling risk 非抽样风险 MlS<txFPS
94.sampling unit 抽样单位 ;'R{b$B;|
95.statistical sampling 统计抽样 }1d
6d3b
96.tolerable error 可容忍误差 _~5{l_v|I
97.the risk of under reliance 信赖不足风险 \t^q@}~0Wz
98.the risk of over reliance 信赖过度风险 qBKIl=
ne
99.the risk of incorrect rejection 误拒风险 ,Qj7wFZ
100. the risk of incorrect acceptance 误受风险 z#bOFVg#
101.working trial balance 试算平衡表 I^\YD9~=x
102.index and cross-referencing 索引和交叉索引 I&R4.;LW
103.cash receipt 现金收入 N55;oj_K
104.cash disbursement 现金支出 }2V|B4
105.bank statement 银行对账单 pS*vwYA
106.bank reconciliation 银行存款余额调节表 oACuI|b
107.balance sheet date 资产负债表日 1 ,[T;pdDd
108.net realizable value 可变现净值 "E8-76n
109.storeroom 仓库 <\2,7K{{+;
110.sale invoice 销售发票 Ou
8@7S
111.price list 价目表 H%Q@DW8~@
112.positive confirmation request 积极式询证函 9s5CqB
113.negative confirmation request 消极式询证函 EiIbp4*e
114.purchase requisition 请购单 VEo>uR
115.receiving report 验收报告 jIAl7aoY
116.gross margin 毛利 3H@TvV/;f
117.manufacturing overhead 制造费用 }& `#
118.material requisition 领料单 el7P
119.inventory-taking 存货盘点 ykX}T6T
120.bond certificate 债券 Mq6.!j
121.stock certificate 股票 q9ic
j
122.audit report 审计报告 U
hb6{'+
123.entity 被审计单位 N;<<-`i
124.addressee of the audit report 审计报告的收件人 3V LwMF?
125.unqualified opinion 无保留意见 YX!%R]c%
126.qualified opinion 保留意见 9(ANhG
127.disclaimer of opinion 无法表示意见 $>8+t>|
128.adverse opinion 否定意见 \W}?4kz
D|`[ [
A (1)ABC 作业基础成本计算 8Z F Ps/HP
A (2)absorbed overhead 已吸收制造费用 4TC
!P}
A (3)absorption costing 吸收成本计算 i n
F&Pv