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注会《审计》英语常用词汇 5U|f"3&8
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1.audit 审计 9XT6Gf56
2.attestation 鉴证 *{Wh-bc
3.credibility 可信赖程度 vMzR3@4e
4.audit of financial statements 财务报表审计 +hY/4Tx<
5.agreed-upon procedures 执行商定程序 ;&WN%L*
6.high levels of assurance 高水平保证 ]WN{8
7.compilation 编制 BS*cG>T
8.reliability 可靠性 eWqJ 2Tt
9.relevance 相关性 \b.2f+;3
10.professional skepticism 职业谨慎 aP8Im1<A
11.objectivity 客观性 8czo#&
12. professional competence 专业胜任能力 <^R\N#
13.Senior/CPA-in-charge 项目经理 s[nOB0
14.audit engagement letter 业务约定书 IL3,dad'^
15.recurring audit 连续审计 s?~Abj_
16.the client 委托人 _ H$Cm
17.change CPA 更换注册会计师 ~#I
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18.the existing CPA 现任注册会计师 U( W#H|
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ]!YzbvoR
21.issue the audit report 出具审计报告 UbC)XiO
22.expert 专家 /Ia=/Jj7N
23.the board of directors 董事会 s=q\BmG
24.knowledge of the entity‘ s business 了解被审计单位情况 q5lRc=.b[
25.assess material misstatement risks评估重大错报风险 *X %`MN
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `U2PlCf|
27.a general knowledge of —— 初步了解―――的情况 yu#Jw
28.a more knowledge of—— 进一步了解的情况 ~rpYZLH/:0
29.the prior year‘s working papers 以前年度工作底稿 Yr-,0${m
30.minutes of meeting 会议纪要 x18ei@c
31.business risks 经营风险 t=XiSj\n
32.appropriateness 适当性 ji A$6dZU
33.accounting estimate 会计估计 kG?tgO?*
34.management representations 管理层声明 8k_,Hni
35.going concern assumption 持续经营假设 X?>S24I"9
36.audit plan 审计计划 K W04
37.significant audit areas 重点审计领域 xd(AUl4qY
38.error 错误 Mk@ _uPm
39.fraud舞弊 b\=0[kBQw
40.modified or additional procedures 修改或追加审计程序 +R2
41.misappropriation of assets 侵占资产 &JfyXM[]
42.transactions without substance 虚假交易 oVl:./(IB
43.unusual pressures 异常压力 bGK&W;Myk
44.the suspected noncompliance 涉嫌存在违法行为 jX
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45.materialiy 重要性 5 Nl>4d`
46.exceed the materiality level 超过重要性水平 WgE~H)_%
47.approach the materiality level 接近重要性水平 jq.@<<j|$
48.an acceptably low level 可接受水平 YI%7#L7C
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 JFYeOmR+l
50.misstatements or omissions 错报或漏报 71K6] ~<
51.aggregate 总计 2$\1v*:
52.subsequent events 期后事项 yc%AkhX*
53.adjust the financial statements 调整财务报表 M?}2
54.perform additional audit procedures 实施追加的审计程序 sB7DF<91
55.audit risk 审计风险 Aba6/
56.detection risk 检查风险 Qx.E+n\
57.inappropriate audit opinion 不适当的审计意见 ,wX/cUyZ
58.material misstatement 重大的错报 gkBat(Uc
59.tolerable misstatement 可容忍错报 ,{'~J @
60.the acceptable level of detection risk 可接受的检查风险 ]~ec]Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 z W+wtYV4
62.simall business 小规模企业 Cc!n`%qc
63.accounting system 会计系统 q#OLb"bTr
64.test of control 控制测试 !29
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65.walk-through test 穿行测试 :+E>UzT
66.communication 沟通 j:<E=[Kl
67.flow chart 流程图 Bc t>EWQ
68.reperformance of internal control 重新执行 w?Q@"^IL
69.audit evidence 审计证据 Lg Bs<2
70.substantive procedures 实质性程序 zKT \i
71.assertions 认定 HO' ELiZ_q
72.esistence 存在 v+Mt/8
73.occurrence 发生 QQC0uta`
74.completeness 完整性 $#t&W&
75.rights and obligations 权利和义务 /eIwv31
76.valuation and allocation 计价和分摊 &X|z(vSJ$
77.cutoff 截止 Gc@ENE f
78.accuracy 准确性 7RdL/21K
79.classification 分类 0CTI=<;
80.inspection 检查 nH[@
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81.supervision of counting 监盘 "B+M5B0Z
82.observation 观察 yGS
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83.confirmation 函证 zaoZCyJT%
84.computation 计算 X_%78$N-a`
85.analytical procedures 分析程序 &=02.E@
86.vouch 核对 Y
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87.trace 追查 =faV,o&{`
88.audit sampling 审计抽样 BJW;A>@Pj
89.error 误差 YdeSJ(:
90.expected error 预期误差
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91.population 总体 xhimRi
92.sampling risk 抽样风险 C}+(L3Z
93.non- sampling risk 非抽样风险 zEks4yd
94.sampling unit 抽样单位 i ;X'1TN(y
95.statistical sampling 统计抽样 *Ru
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96.tolerable error 可容忍误差 F}sfk}rp
97.the risk of under reliance 信赖不足风险 ?+5K2Zk
98.the risk of over reliance 信赖过度风险 /]+t$K\cBq
99.the risk of incorrect rejection 误拒风险 hP9+|am%
100. the risk of incorrect acceptance 误受风险 [=LQ,e$r7
101.working trial balance 试算平衡表 A1YIP
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102.index and cross-referencing 索引和交叉索引 bZtjg
103.cash receipt 现金收入 0Q>Yoa
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104.cash disbursement 现金支出 b,SY(Ce~g
105.bank statement 银行对账单 ^-=,q.[7
106.bank reconciliation 银行存款余额调节表 p&ZD1qa
107.balance sheet date 资产负债表日 B3I<
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108.net realizable value 可变现净值 -.z~u/uL
109.storeroom 仓库 nnr(\r~
110.sale invoice 销售发票 C:P, q6
111.price list 价目表 _-^KqNyy
112.positive confirmation request 积极式询证函 -ud!j
113.negative confirmation request 消极式询证函 Dk[[f<H_{
114.purchase requisition 请购单 M4')gG;
115.receiving report 验收报告 @$~%C) %u
116.gross margin 毛利
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117.manufacturing overhead 制造费用 pLk?<y
118.material requisition 领料单 >TtkG|/U-T
119.inventory-taking 存货盘点 _jnH!Mw
120.bond certificate 债券 eb+[=nmP
121.stock certificate 股票 (wbG0lu
122.audit report 审计报告 uFECfh
123.entity 被审计单位 e#16,a-}o
124.addressee of the audit report 审计报告的收件人 'f5,%e2#
125.unqualified opinion 无保留意见 tK]r>?Y\
126.qualified opinion 保留意见 u^:!!Suo
127.disclaimer of opinion 无法表示意见 pT[C[
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128.adverse opinion 否定意见 3 YRhqp"E
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A (1)ABC 作业基础成本计算 *+
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A (2)absorbed overhead 已吸收制造费用 2;6p2GNSh
A (3)absorption costing 吸收成本计算 v
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A (4)account 账户,报表 w3yI;P
A (5)accounting postulate 会计假设 1Rwk}wL
A (6)accounting series release 会计公告文件 \Dr@n^hk@[
A (7)accounting valuation 会计计价 (^057
A (8)account sale 承销清单 ^#"!uCq]gM
A (9)accountability concept 经营责任概念 ~W`upx)j
A (10)accountancy 会计职业 c
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A (11)accountant 会计师 BU])@~$
A (12)accounting 会计 ^WM)UZEBC
A (13)agency cost 代理成本 [n66ZY#U]
A (14)accounting bases 会计基础 }{9E~"_[
A (15)accounting manual 会计手册 x{&