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注会《审计》英语常用词汇 0 ']M,iC/
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1.audit 审计 _CT|5wQF<
2.attestation 鉴证 M,lu)~H
3.credibility 可信赖程度 0nn#U
4.audit of financial statements 财务报表审计 R
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5.agreed-upon procedures 执行商定程序 k{8N@&D
6.high levels of assurance 高水平保证 Fm{y.URo
7.compilation 编制 |9JYg7<
8.reliability 可靠性 Xb;`WE gC
9.relevance 相关性 L2tmo-]nw
10.professional skepticism 职业谨慎 _"TG:RP
11.objectivity 客观性 ,^T2hY`
12. professional competence 专业胜任能力 1Pc'wfj
13.Senior/CPA-in-charge 项目经理 t?Znil|o
14.audit engagement letter 业务约定书 evP`&23tP
15.recurring audit 连续审计 ~=Sr0+vV
16.the client 委托人 _en 8hi@Z
17.change CPA 更换注册会计师 \NRRN eu|
18.the existing CPA 现任注册会计师 .!! yj,bQz
19.the successor CPA 后任注册会计师 3M`J.>
20.the preceding CPA前任注册会计师 BJTljg({o
21.issue the audit report 出具审计报告 %vzpp\t
22.expert 专家 D':A-E
23.the board of directors 董事会 U[u6
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24.knowledge of the entity‘ s business 了解被审计单位情况 C<ljBz`,t
25.assess material misstatement risks评估重大错报风险 u[@*}|uXM
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 ~*Wb
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27.a general knowledge of —— 初步了解―――的情况 a WC
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28.a more knowledge of—— 进一步了解的情况 m-]"I8[
29.the prior year‘s working papers 以前年度工作底稿 x;/3_"$9>\
30.minutes of meeting 会议纪要 g'@+#NMw
31.business risks 经营风险 V00zk`PH
32.appropriateness 适当性 kM@,^`&
33.accounting estimate 会计估计 )LUl?
34.management representations 管理层声明 &aU+6'+QXB
35.going concern assumption 持续经营假设 sa])^mkq(
36.audit plan 审计计划 >@o*v*25
37.significant audit areas 重点审计领域 c{0?gt.
38.error 错误 L M[<?`%p
39.fraud舞弊 hCrgN
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40.modified or additional procedures 修改或追加审计程序 yDrJn*
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41.misappropriation of assets 侵占资产 G})mw
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 ~f:fOrLE#
44.the suspected noncompliance 涉嫌存在违法行为 12E"6E)
45.materialiy 重要性 ?T&D@Ohsx
46.exceed the materiality level 超过重要性水平 %|~UNP$
47.approach the materiality level 接近重要性水平 dEnhNPeRl
48.an acceptably low level 可接受水平 ubw ]}sfM#
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 Z'~FZRF
50.misstatements or omissions 错报或漏报 -_dgd:or
51.aggregate 总计 V^D#i(5
52.subsequent events 期后事项 rkrt.B
53.adjust the financial statements 调整财务报表 9v A`\\9
54.perform additional audit procedures 实施追加的审计程序 PC5FfX
55.audit risk 审计风险 8,Z0J
56.detection risk 检查风险 H+Wd#7l,
57.inappropriate audit opinion 不适当的审计意见 a &j?"o
58.material misstatement 重大的错报 q]aRJ`9f
59.tolerable misstatement 可容忍错报 t
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60.the acceptable level of detection risk 可接受的检查风险 gYZgo
61.assessed level of material misstatement risk 重大错报风险的评估水平 =G`m7!Q)
62.simall business 小规模企业 WF]:?WE%
63.accounting system 会计系统 3 ren1
64.test of control 控制测试 +}!eAMQ
65.walk-through test 穿行测试 2t'&7>Ys{
66.communication 沟通 ,o`qB81
67.flow chart 流程图 L r,$98Dy
68.reperformance of internal control 重新执行 -MZ Eli g
69.audit evidence 审计证据 bP[/
70.substantive procedures 实质性程序 /\.kH62
71.assertions 认定 r]yq
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72.esistence 存在 "(5}=T@,
73.occurrence 发生 [
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74.completeness 完整性 fHiCuF
75.rights and obligations 权利和义务 a]*^uEs
76.valuation and allocation 计价和分摊 "v06Fj>q
77.cutoff 截止 x+&&[>-P
78.accuracy 准确性 2;3q](d
79.classification 分类 t
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80.inspection 检查 GZ%RfKyQ
81.supervision of counting 监盘 5D#*lMSP"'
82.observation 观察 8CL05:&
83.confirmation 函证 !dGgLU_
84.computation 计算 0-FbV,:;
85.analytical procedures 分析程序 6 B
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86.vouch 核对 ;4 &~i
87.trace 追查 qy!G
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88.audit sampling 审计抽样 >/>a++19
89.error 误差 OCd[P1Y]
90.expected error 预期误差 _ n>0!
91.population 总体 (-
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92.sampling risk 抽样风险 /[IK[
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 )gR&Ms4
95.statistical sampling 统计抽样 HZm44y$/
96.tolerable error 可容忍误差 %
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97.the risk of under reliance 信赖不足风险 c}Qc2D3*
98.the risk of over reliance 信赖过度风险 'K`)q6m
99.the risk of incorrect rejection 误拒风险 k$hWR;U
100. the risk of incorrect acceptance 误受风险 *6h.#$\
101.working trial balance 试算平衡表 1>Op)T>{c
102.index and cross-referencing 索引和交叉索引 !#r]f9QP
103.cash receipt 现金收入 f?]cW h%
104.cash disbursement 现金支出 ,Ya&M@^Z
105.bank statement 银行对账单 XDn$=`2
106.bank reconciliation 银行存款余额调节表 q/[)mr|~
107.balance sheet date 资产负债表日 ?vhW`LXNB
108.net realizable value 可变现净值 @{a(f;
109.storeroom 仓库 -*WD.|k
110.sale invoice 销售发票 $R^"~|m3M
111.price list 价目表 Y3thW@mD05
112.positive confirmation request 积极式询证函 @/9>
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113.negative confirmation request 消极式询证函 aoBM_#
114.purchase requisition 请购单 UkdQ#b1
115.receiving report 验收报告 P
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116.gross margin 毛利 WN0^hDc-
117.manufacturing overhead 制造费用 1q*3V8
118.material requisition 领料单 A_2ppEG
119.inventory-taking 存货盘点 @a~K#Bvlm
120.bond certificate 债券 m$4 Gm(Up
121.stock certificate 股票 r1[0#5kJ;J
122.audit report 审计报告 jQc0_F\
123.entity 被审计单位 6 2LZ}yn_"
124.addressee of the audit report 审计报告的收件人 CV` I.
125.unqualified opinion 无保留意见 A}%sF MA
126.qualified opinion 保留意见 V'9 k;SF
127.disclaimer of opinion 无法表示意见 V7&