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注会《审计》英语常用词汇 KN|'|2/|
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1.audit 审计 (rMTW+,
2.attestation 鉴证 Oym]&SrbS
3.credibility 可信赖程度 @)8NI[=6O
4.audit of financial statements 财务报表审计 W>UjUq);
5.agreed-upon procedures 执行商定程序 8~rT
6.high levels of assurance 高水平保证 g!z8oPT
7.compilation 编制 mRNHq3
8.reliability 可靠性 (p'/p
9.relevance 相关性 I%C]>ZZh
10.professional skepticism 职业谨慎 LjX&',
11.objectivity 客观性 ggzAU6J
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 an #jZ[
14.audit engagement letter 业务约定书 "
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15.recurring audit 连续审计 F12S(5Z0%
16.the client 委托人 .kz(V5
17.change CPA 更换注册会计师 h6K!|-Gq.
18.the existing CPA 现任注册会计师 Hd96[Uo
19.the successor CPA 后任注册会计师 3Bu D/bs
20.the preceding CPA前任注册会计师 kvY}
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21.issue the audit report 出具审计报告 nau~i1
22.expert 专家 g5?r9e
23.the board of directors 董事会 pvK \fSr
24.knowledge of the entity‘ s business 了解被审计单位情况 ](idf(j
25.assess material misstatement risks评估重大错报风险 _
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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 |8b$x| B
27.a general knowledge of —— 初步了解―――的情况 xow6@M,
28.a more knowledge of—— 进一步了解的情况 t ;bZc s
29.the prior year‘s working papers 以前年度工作底稿 k|)^!BdO
30.minutes of meeting 会议纪要 @
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31.business risks 经营风险 .CB"@.7
32.appropriateness 适当性 %>oT7|x
33.accounting estimate 会计估计 <[*h_gE5
34.management representations 管理层声明 >&4I.nA
35.going concern assumption 持续经营假设 `Nxo0Q
36.audit plan 审计计划 xV
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37.significant audit areas 重点审计领域 il 8A&`%
38.error 错误 _Y:
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39.fraud舞弊 2\kC_o97
40.modified or additional procedures 修改或追加审计程序 |~1rKzZwF
41.misappropriation of assets 侵占资产 hv_pb#1Ks
42.transactions without substance 虚假交易 0Te)s3X
43.unusual pressures 异常压力 ?et0W|^k
44.the suspected noncompliance 涉嫌存在违法行为 E#WjoIk
45.materialiy 重要性 bF8xQ<i~Y
46.exceed the materiality level 超过重要性水平 [v>Z(
47.approach the materiality level 接近重要性水平 M,=@|U/B
48.an acceptably low level 可接受水平 %m0L!|E
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~50
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50.misstatements or omissions 错报或漏报 !kjr>:)x
51.aggregate 总计 Xv<;[vq}F
52.subsequent events 期后事项 ]y$V/Ij=qK
53.adjust the financial statements 调整财务报表 Gff[c%I
54.perform additional audit procedures 实施追加的审计程序 _
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55.audit risk 审计风险 K%.YNVHHC
56.detection risk 检查风险 -X6\[I:+A
57.inappropriate audit opinion 不适当的审计意见 5r2ctde)Y
58.material misstatement 重大的错报 %
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59.tolerable misstatement 可容忍错报 vi()1LS/!
60.the acceptable level of detection risk 可接受的检查风险 hc31+TL
61.assessed level of material misstatement risk 重大错报风险的评估水平 519:yt
62.simall business 小规模企业 xhp-4
63.accounting system 会计系统 u:qD*zO
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64.test of control 控制测试 W6!4Qyn
65.walk-through test 穿行测试 zN8&M<mTl
66.communication 沟通 .P0Qs&i
67.flow chart 流程图 /oixtO)
68.reperformance of internal control 重新执行 8M(|{~~3
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69.audit evidence 审计证据 OL6xMToP
70.substantive procedures 实质性程序 cVv4gQD\
71.assertions 认定 cxF?&0[mY
72.esistence 存在 )b:~kuHi
73.occurrence 发生 ?AM8*w
74.completeness 完整性 HK,G8:T
75.rights and obligations 权利和义务 &xMJ^Nv
76.valuation and allocation 计价和分摊 y9l.i@-
77.cutoff 截止 ky
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78.accuracy 准确性 E]U3O>hf
79.classification 分类 o\:f9JL
80.inspection 检查 Q i'WV9ke
81.supervision of counting 监盘 #B.w7y5*
82.observation 观察 V3hm*{ON
83.confirmation 函证 &l!{!f4
84.computation 计算 DJ2]NA$Q*
85.analytical procedures 分析程序 J#OE}xASoA
86.vouch 核对 &4Iqm(
87.trace 追查 ~m;MM)_V
88.audit sampling 审计抽样 +h vIJv ?
89.error 误差 lVp~oZC6[
90.expected error 预期误差 Pk?%PB?Z
91.population 总体 E(4lu%
92.sampling risk 抽样风险 {ALBmSapK"
93.non- sampling risk 非抽样风险 A>1p]
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94.sampling unit 抽样单位 J7xT6Q=
95.statistical sampling 统计抽样 Hpo?|;3D5
96.tolerable error 可容忍误差 pQ-^T.'
97.the risk of under reliance 信赖不足风险 D``NQ`>A
98.the risk of over reliance 信赖过度风险 =rO>b{,hs
99.the risk of incorrect rejection 误拒风险 }.|5S+J?[
100. the risk of incorrect acceptance 误受风险 g KmRjK
101.working trial balance 试算平衡表 LkZo/K~
102.index and cross-referencing 索引和交叉索引 7[.Q.3FL
103.cash receipt 现金收入 /5'<w(
104.cash disbursement 现金支出 &)f++(i
105.bank statement 银行对账单 i7!mMO8]
106.bank reconciliation 银行存款余额调节表 "i<3}6/*
107.balance sheet date 资产负债表日 )s7 Tv#[
108.net realizable value 可变现净值 @7Rt[2"e
109.storeroom 仓库 9xS`@ "`
110.sale invoice 销售发票 Y1ilH-8
111.price list 价目表 $^D(%
112.positive confirmation request 积极式询证函 Jc#)T;#6
113.negative confirmation request 消极式询证函 D>#v 6XI
114.purchase requisition 请购单 po$ynp756
115.receiving report 验收报告 gwB>oi*OE
116.gross margin 毛利 Rc.<0#
117.manufacturing overhead 制造费用 [W|7r
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118.material requisition 领料单 EKS<s82hF&
119.inventory-taking 存货盘点 j[ZniD
120.bond certificate 债券 {Ljl4Sp&
121.stock certificate 股票 l|tp0[
122.audit report 审计报告 ~aR='\<