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注会《审计》英语常用词汇 gW*
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1.audit 审计 ~I'Z=Wo
2.attestation 鉴证 Ex*g>~e
3.credibility 可信赖程度 s)To#
4.audit of financial statements 财务报表审计 ]|732Z
5.agreed-upon procedures 执行商定程序 _abVX#5<
6.high levels of assurance 高水平保证 fS
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7.compilation 编制 |d:URuG~:I
8.reliability 可靠性 />n0&~k[h
9.relevance 相关性 83<kaeu,^
10.professional skepticism 职业谨慎 [KjQW/sb'
11.objectivity 客观性 Th!S?{v
12. professional competence 专业胜任能力 m:"2I&0)WM
13.Senior/CPA-in-charge 项目经理 ,fYO>l';`f
14.audit engagement letter 业务约定书 525xm"Bs
15.recurring audit 连续审计 :ss9-
16.the client 委托人 #}jf TM
17.change CPA 更换注册会计师 4Uwt--KtFh
18.the existing CPA 现任注册会计师 AV8TP-Ls+
19.the successor CPA 后任注册会计师 ZW\h,8%
20.the preceding CPA前任注册会计师 w=f8UtY9@A
21.issue the audit report 出具审计报告 -R\}
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22.expert 专家 [ PQG]"
23.the board of directors 董事会 '.^JN@
24.knowledge of the entity‘ s business 了解被审计单位情况 j+Tk|GRab
25.assess material misstatement risks评估重大错报风险 1r.q]^Pq~
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 7,O^c+
27.a general knowledge of —— 初步了解―――的情况 ;M JM~\L0
28.a more knowledge of—— 进一步了解的情况 ;eA~z"g
29.the prior year‘s working papers 以前年度工作底稿 &7<~Q\XZbI
30.minutes of meeting 会议纪要 Wh4lz~D\@
31.business risks 经营风险 Xi|v!^IT
32.appropriateness 适当性 ]_-$
33.accounting estimate 会计估计 LLU>c]a
34.management representations 管理层声明 *&AK.n_
35.going concern assumption 持续经营假设 %M^b Z?
36.audit plan 审计计划 |a"(Ds2U
37.significant audit areas 重点审计领域 k} <mmKB
38.error 错误 F,EHZ,<V
39.fraud舞弊 'dht5iI;Yw
40.modified or additional procedures 修改或追加审计程序 )<Yy.Z_:DC
41.misappropriation of assets 侵占资产 RGxOb
42.transactions without substance 虚假交易 wicg8[T=B
43.unusual pressures 异常压力 ^\wosB3E
44.the suspected noncompliance 涉嫌存在违法行为 c76^x
45.materialiy 重要性 %?
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46.exceed the materiality level 超过重要性水平 YE-kdzff
47.approach the materiality level 接近重要性水平 hpw;w}m
48.an acceptably low level 可接受水平
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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 $hN!DHz
50.misstatements or omissions 错报或漏报 %R_8`4IQ
51.aggregate 总计 @{$SjR8Q $
52.subsequent events 期后事项 4<O[d
53.adjust the financial statements 调整财务报表 h
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54.perform additional audit procedures 实施追加的审计程序 ,$G89jSM
55.audit risk 审计风险
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56.detection risk 检查风险 */S,CV
57.inappropriate audit opinion 不适当的审计意见 ^^%*2^
58.material misstatement 重大的错报 wDSU~\
59.tolerable misstatement 可容忍错报 4frZ
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60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 p~e6ah
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62.simall business 小规模企业 hz/5k%%UX
63.accounting system 会计系统 &0o&!P8CB
64.test of control 控制测试 v/m6(z
65.walk-through test 穿行测试 T$q]iSgu
66.communication 沟通 #G\)ZheG
67.flow chart 流程图 :{Y,Nsa
68.reperformance of internal control 重新执行 k,&W5zBKe
69.audit evidence 审计证据 D #A9
70.substantive procedures 实质性程序 ~E`l4'g?
71.assertions 认定 GEvif4
72.esistence 存在 0_Y;r{3m"
73.occurrence 发生 lvFHr}W
74.completeness 完整性 _x>u"w
75.rights and obligations 权利和义务 Y${ $7+@
76.valuation and allocation 计价和分摊 \^YJs?
77.cutoff 截止 4e5Ka{# <
78.accuracy 准确性 y%T'e(5Ed
79.classification 分类 fY6&PuDf.
80.inspection 检查 w)}[)}T!
81.supervision of counting 监盘 3W27R
82.observation 观察 E]e6a^J#
83.confirmation 函证 3XA^{&}
84.computation 计算 3|~(9b{+
85.analytical procedures 分析程序 x2nNkd0h
86.vouch 核对 uH7u4f1Q
87.trace 追查 IYrO;
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88.audit sampling 审计抽样 PmTA3aH
89.error 误差 >=B8PK+<
90.expected error 预期误差 kdF#Nm
91.population 总体 0/*z]2
92.sampling risk 抽样风险 dpE+[O_
93.non- sampling risk 非抽样风险 +tO V+6Uz
94.sampling unit 抽样单位 |w:\fK[
95.statistical sampling 统计抽样 0{
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96.tolerable error 可容忍误差 >uI|
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97.the risk of under reliance 信赖不足风险 UyvFR@
98.the risk of over reliance 信赖过度风险 YoahqXR`
99.the risk of incorrect rejection 误拒风险 W;o\}irep
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 dvUJk<;w
102.index and cross-referencing 索引和交叉索引 4w\')@`[jk
103.cash receipt 现金收入 T}g;kppC
104.cash disbursement 现金支出 PvO>}(=
105.bank statement 银行对账单 v/(< fI^
106.bank reconciliation 银行存款余额调节表 6>KDK<5NQ
107.balance sheet date 资产负债表日 iHR?]]RF
108.net realizable value 可变现净值 M~^|dR)D
109.storeroom 仓库 6W$k^<S
110.sale invoice 销售发票 :vm*miOF
111.price list 价目表 |)0
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112.positive confirmation request 积极式询证函 9GCxF`OB
113.negative confirmation request 消极式询证函 <oO^w&G
114.purchase requisition 请购单 *P9)M%
115.receiving report 验收报告 j'v2m 6/
116.gross margin 毛利 sl`\g1<{`
117.manufacturing overhead 制造费用 ?-Oy/Y K
118.material requisition 领料单 <b{ApsRJf
119.inventory-taking 存货盘点 ,%D \
120.bond certificate 债券 (?$
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121.stock certificate 股票 yfi.<G)S
122.audit report 审计报告 <@JK;qm>S
123.entity 被审计单位 "S*lI^8Z!
124.addressee of the audit report 审计报告的收件人 A5/Q:8b
125.unqualified opinion 无保留意见 :Oy9`vv
126.qualified opinion 保留意见 Dy5'm?
127.disclaimer of opinion 无法表示意见 `
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128.adverse opinion 否定意见 E{1O<qO<