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注会《审计》英语常用词汇 ^6J*yV%
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1.audit 审计 ` Bkba:
2.attestation 鉴证 -cY/M~
3.credibility 可信赖程度 }@1LFZx
4.audit of financial statements 财务报表审计 Q6Jb]>g\H
5.agreed-upon procedures 执行商定程序 [m}x
6.high levels of assurance 高水平保证 1REq.%/=
7.compilation 编制 Rg0\Ng4|G
8.reliability 可靠性 P5] cEZ n
9.relevance 相关性 pxDZ}4mOh
10.professional skepticism 职业谨慎 V!]e#QH;
11.objectivity 客观性 {) Y
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12. professional competence 专业胜任能力 EMs$~CL4
13.Senior/CPA-in-charge 项目经理 g\ <Lb
14.audit engagement letter 业务约定书 r~t&;yRv
15.recurring audit 连续审计 =YLt?5|e
16.the client 委托人 MKoN^(7
17.change CPA 更换注册会计师 v oC<
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18.the existing CPA 现任注册会计师 :*}tkr4&eh
19.the successor CPA 后任注册会计师 F!zZIaB]
20.the preceding CPA前任注册会计师 prIq9U|@
21.issue the audit report 出具审计报告 F\,3z7s
22.expert 专家 J0o U5d=3
23.the board of directors 董事会 b!7"drge:
24.knowledge of the entity‘ s business 了解被审计单位情况 $JX_e
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 M{O2O(
27.a general knowledge of —— 初步了解―――的情况 u@==Ut
28.a more knowledge of—— 进一步了解的情况 ]Ms~;MXlx5
29.the prior year‘s working papers 以前年度工作底稿 RsTpjY*Xb
30.minutes of meeting 会议纪要 f"k/j?e*
31.business risks 经营风险 ^z0[{1
32.appropriateness 适当性 |6_<4lmTxF
33.accounting estimate 会计估计 }=XL^a|V
34.management representations 管理层声明 K")-P9I6-f
35.going concern assumption 持续经营假设 n6|}^O7
36.audit plan 审计计划 Kpj0IfC,10
37.significant audit areas 重点审计领域 cC4*4bMm
38.error 错误 k`\DC\0RG
39.fraud舞弊 :hxfd b-
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 IGv>0LOd@
42.transactions without substance 虚假交易 wond>m
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43.unusual pressures 异常压力 QKCk. 0Xe
44.the suspected noncompliance 涉嫌存在违法行为 "b -KVZ
45.materialiy 重要性 Kj-:'jzW
46.exceed the materiality level 超过重要性水平 Z(Q?epyT
47.approach the materiality level 接近重要性水平 Y*J`Wf(w
48.an acceptably low level 可接受水平 w9.r`_-
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 F_V~UX1D
50.misstatements or omissions 错报或漏报 0 w@~ynW[
51.aggregate 总计 kw=+"U
52.subsequent events 期后事项 (sr_&7A
53.adjust the financial statements 调整财务报表 3fM
54.perform additional audit procedures 实施追加的审计程序 +yCIA\i#t6
55.audit risk 审计风险 \Sm.]=br
56.detection risk 检查风险 3+n&Ya1
57.inappropriate audit opinion 不适当的审计意见 Q@]#fW\Y
58.material misstatement 重大的错报 ;=UrIA@y;=
59.tolerable misstatement 可容忍错报 I?F^c6M=
60.the acceptable level of detection risk 可接受的检查风险 of{wZU\J+9
61.assessed level of material misstatement risk 重大错报风险的评估水平 }>)"!p;t_
62.simall business 小规模企业 ;O{AYF?,N
63.accounting system 会计系统 =;@5Ue
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64.test of control 控制测试 #C!8a
65.walk-through test 穿行测试
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66.communication 沟通 }Qg9l|
67.flow chart 流程图 G]q6Ika
68.reperformance of internal control 重新执行 oVmGZhkA@'
69.audit evidence 审计证据 o{zo-:>Jp
70.substantive procedures 实质性程序 .F
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71.assertions 认定 OBb
72.esistence 存在 9^Wj<
73.occurrence 发生 b/O~f8t
74.completeness 完整性 7b'XQ/rs
75.rights and obligations 权利和义务 q[dls_
76.valuation and allocation 计价和分摊 &x;v&
77.cutoff 截止 ;QgJw2G
78.accuracy 准确性 $!KV]]
79.classification 分类 PlBT
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80.inspection 检查 $?;aW^E
81.supervision of counting 监盘 oN)K2&M0
82.observation 观察 `wk#5[Y_
83.confirmation 函证 W@pVP4F0xM
84.computation 计算 dwAju:-H
85.analytical procedures 分析程序 t^u X9yvx
86.vouch 核对 jOE b1
87.trace 追查 WER
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88.audit sampling 审计抽样 ]S%qfna e1
89.error 误差 f4X?\e GT
90.expected error 预期误差 Ng+k{vA
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91.population 总体 M@{GT/`Pf
92.sampling risk 抽样风险 {!6!z,
93.non- sampling risk 非抽样风险 ]j_S2lt
94.sampling unit 抽样单位 8 +uOYNXsA
95.statistical sampling 统计抽样 |\N[EM%.@
96.tolerable error 可容忍误差 PTL52+}/
97.the risk of under reliance 信赖不足风险 xPsuDi8u
98.the risk of over reliance 信赖过度风险 \zgRzO'N
99.the risk of incorrect rejection 误拒风险 D97oS!*
100. the risk of incorrect acceptance 误受风险 Pme`UcE3H
101.working trial balance 试算平衡表 gD&%$&q
102.index and cross-referencing 索引和交叉索引 e&]XiV'
103.cash receipt 现金收入 g-')|0py
104.cash disbursement 现金支出 wf8vKl#Kfw
105.bank statement 银行对账单 s u![ST(
106.bank reconciliation 银行存款余额调节表 wm@1jLjrQ
107.balance sheet date 资产负债表日 #i:p,5~")
108.net realizable value 可变现净值 <\Y>y+$3
109.storeroom 仓库 cWh Aj>?_Q
110.sale invoice 销售发票 BflF*-s ^
111.price list 价目表 \]y$[\F>
112.positive confirmation request 积极式询证函 c67O/ B(
113.negative confirmation request 消极式询证函 4*m\Zoq>
114.purchase requisition 请购单 p?8>9
115.receiving report 验收报告 Ct"h.rD ]
116.gross margin 毛利 %2/WyD$U
117.manufacturing overhead 制造费用 o+6Y/6Xp@
118.material requisition 领料单 1N:eM/a
119.inventory-taking 存货盘点 O^sgUT1O
120.bond certificate 债券 N}.h_~6
121.stock certificate 股票 }$g5:k!
122.audit report 审计报告 tTQ>pg1{qh
123.entity 被审计单位 ^R K[-tVV
124.addressee of the audit report 审计报告的收件人 y .
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125.unqualified opinion 无保留意见 -41L^Di\
126.qualified opinion 保留意见 r1F5&?{q
127.disclaimer of opinion 无法表示意见 8kO|t!?:U
128.adverse opinion 否定意见 C5;"mo-
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A (1)ABC 作业基础成本计算 NIV&)`w
A (2)absorbed overhead 已吸收制造费用 #pOW2 Uj8\
A (3)absorption costing 吸收成本计算 EeL~`$f
A (4)account 账户,报表 a=C?fh
A (5)accounting postulate 会计假设 (K0FWTmm
A (6)accounting series release 会计公告文件 0=-h9W{zI
A (7)accounting valuation 会计计价 @8V8gV?zm
A (8)account sale 承销清单 @R`OAdy
A (9)accountability concept 经营责任概念 GAz;4pUZ
A (10)accountancy 会计职业 )c+ZQq
A (11)accountant 会计师 > `z^AB
A (12)accounting 会计 Lqwc:%Y:_
A (13)agency cost 代理成本 &