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注会《审计》英语常用词汇 !pe!Z-,
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1.audit 审计 'uV;)~
2.attestation 鉴证 (Z};(Hn
3.credibility 可信赖程度 JdA3O{mT)
4.audit of financial statements 财务报表审计 !PY.FnZ
5.agreed-upon procedures 执行商定程序 RVe UQ%
6.high levels of assurance 高水平保证 h*X
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7.compilation 编制 MF~Tr0tOC
8.reliability 可靠性 L+$9 ,<'[
9.relevance 相关性 P<gr=&
10.professional skepticism 职业谨慎 NYN(2J
11.objectivity 客观性 d"4J)+q
12. professional competence 专业胜任能力 yB
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13.Senior/CPA-in-charge 项目经理 "':u#UdS
14.audit engagement letter 业务约定书 b!-F!Lq/+0
15.recurring audit 连续审计 [H2"z\\u
16.the client 委托人 Wfyap)y
17.change CPA 更换注册会计师 3eS
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18.the existing CPA 现任注册会计师 SXf Aw)-n
19.the successor CPA 后任注册会计师 Lr`G. e
20.the preceding CPA前任注册会计师 Sg}]5Mn`
21.issue the audit report 出具审计报告 OBmmOswg~
22.expert 专家 ZU-vZD>
23.the board of directors 董事会 h"+|)'*n
24.knowledge of the entity‘ s business 了解被审计单位情况 _^pg!j[Fy}
25.assess material misstatement risks评估重大错报风险 h\
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 } h0
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28.a more knowledge of—— 进一步了解的情况 nd1%txIsr
29.the prior year‘s working papers 以前年度工作底稿 a8!/V@a
30.minutes of meeting 会议纪要 Yv [j5\:x
31.business risks 经营风险 8g CQ0w<
32.appropriateness 适当性 5PU$D`7it
33.accounting estimate 会计估计 ~kAen
34.management representations 管理层声明 ^l"
35.going concern assumption 持续经营假设 Q:~>$5Em5
36.audit plan 审计计划 8 m
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37.significant audit areas 重点审计领域 #4<Rs|K
38.error 错误 F(Iq8DV
39.fraud舞弊 /_MEb42&
40.modified or additional procedures 修改或追加审计程序 R@)L@M)u;
41.misappropriation of assets 侵占资产 =W~K_jE5lo
42.transactions without substance 虚假交易 <n:j@a\up0
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 - &/n[EE
45.materialiy 重要性 Z#lZn!EbK
46.exceed the materiality level 超过重要性水平 =8F]cW'1`
47.approach the materiality level 接近重要性水平 K 6Gri>Um
48.an acceptably low level 可接受水平 E1e#E3Yq}s
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 !(EJ. |LH
50.misstatements or omissions 错报或漏报 f}1R,N_fC
51.aggregate 总计 V=,V
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52.subsequent events 期后事项 [:!D.@h|
53.adjust the financial statements 调整财务报表 s!d"(K9E
54.perform additional audit procedures 实施追加的审计程序 ` E2@GX+,
55.audit risk 审计风险 ywRwi~
56.detection risk 检查风险 ?!J{Mrdn
57.inappropriate audit opinion 不适当的审计意见 6mi:%)"
58.material misstatement 重大的错报 $`&uu
59.tolerable misstatement 可容忍错报 C4jqT
60.the acceptable level of detection risk 可接受的检查风险 naT;K0T=
61.assessed level of material misstatement risk 重大错报风险的评估水平 `/mcjKQ&9y
62.simall business 小规模企业 'y?(s
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63.accounting system 会计系统 u~9gR @e2{
64.test of control 控制测试 Q'~2,%3<
65.walk-through test 穿行测试 IW.~I,!x
66.communication 沟通 dm&vLQVS
67.flow chart 流程图 ^&W(|R-,J&
68.reperformance of internal control 重新执行 q!
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69.audit evidence 审计证据 ;(0E#hGN
70.substantive procedures 实质性程序 2vit{
71.assertions 认定 k2xOu9ncEj
72.esistence 存在 :u7y k@
73.occurrence 发生 |
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74.completeness 完整性 Lit@ m2{\
75.rights and obligations 权利和义务 D:gskK+o6M
76.valuation and allocation 计价和分摊 4ISZyO=
77.cutoff 截止 *@|EaH/
78.accuracy 准确性 QJaF6
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79.classification 分类 :Q\{LB
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80.inspection 检查 $Y!$I.+
81.supervision of counting 监盘 D4x~Vk%H
82.observation 观察 VHJ-v!
83.confirmation 函证 oD]riA>jC
84.computation 计算 zd+_
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85.analytical procedures 分析程序 qe!\ oh
86.vouch 核对 {/x["2a1
87.trace 追查 1R1DK$^c
88.audit sampling 审计抽样 ,h'q}5
89.error 误差 etEm#3
90.expected error 预期误差 0~{&
91.population 总体
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92.sampling risk 抽样风险 /\S1p3EW*
93.non- sampling risk 非抽样风险 +K3SAGm
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 y~ JC
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96.tolerable error 可容忍误差 ^&'&Y>
97.the risk of under reliance 信赖不足风险 \k{UqU+s
98.the risk of over reliance 信赖过度风险 l%?D%'afN
99.the risk of incorrect rejection 误拒风险 m8q3Pp
100. the risk of incorrect acceptance 误受风险 ubn`w=w$
101.working trial balance 试算平衡表 G &'e
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102.index and cross-referencing 索引和交叉索引 Gu-*@C:^&
103.cash receipt 现金收入 B*+3A!{s
104.cash disbursement 现金支出 l@8UL</W
105.bank statement 银行对账单 f((pRP
106.bank reconciliation 银行存款余额调节表 p:9)}y
107.balance sheet date 资产负债表日 'Jb6CRn
108.net realizable value 可变现净值 +`_I!
109.storeroom 仓库 8:%=@p>$
110.sale invoice 销售发票 ^rI<