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注会《审计》英语常用词汇 o~p%ODH
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1.audit 审计 koOp:7r
2.attestation 鉴证 (>gHfC>(lq
3.credibility 可信赖程度 `bRt_XGPmF
4.audit of financial statements 财务报表审计 #,\qjY
5.agreed-upon procedures 执行商定程序 83gp'W{|
6.high levels of assurance 高水平保证 DzK%$#{<
7.compilation 编制 soB5sFt&]
8.reliability 可靠性 !>QD42
9.relevance 相关性 G\o*j|
10.professional skepticism 职业谨慎 t3FfPV!P"
11.objectivity 客观性 3Qoa?*
12. professional competence 专业胜任能力 ;{Su:Ixg
13.Senior/CPA-in-charge 项目经理 c *]6>50
14.audit engagement letter 业务约定书 ;,jms~ik
15.recurring audit 连续审计 a*KJjl?k
16.the client 委托人 ~z*A%vp6ER
17.change CPA 更换注册会计师 =jW=Z$3q
18.the existing CPA 现任注册会计师 p |xMXoa`
19.the successor CPA 后任注册会计师 gye'_AR?k
20.the preceding CPA前任注册会计师 9A9yZl t
21.issue the audit report 出具审计报告 RS1c+]rr
22.expert 专家 C\C*'
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23.the board of directors 董事会 ;kiL`K
24.knowledge of the entity‘ s business 了解被审计单位情况 FaE,rzn)iD
25.assess material misstatement risks评估重大错报风险 m}>#s3KPA
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 4"y1M=he
27.a general knowledge of —— 初步了解―――的情况 *Z=:?4u
28.a more knowledge of—— 进一步了解的情况 t"L-9kCM
29.the prior year‘s working papers 以前年度工作底稿 ,aQ{
30.minutes of meeting 会议纪要 q8e34Ly7
31.business risks 经营风险 zXx)xIO
32.appropriateness 适当性 bpWEF b'f
33.accounting estimate 会计估计 ~xP4}gs1
34.management representations 管理层声明 p:8&&v~I
35.going concern assumption 持续经营假设 $
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36.audit plan 审计计划 ]2o? Gnn@
37.significant audit areas 重点审计领域 (}NKW
38.error 错误 Dwp-*QK^G
39.fraud舞弊 Z4'8x h)-
40.modified or additional procedures 修改或追加审计程序 dAj;g9N/h
41.misappropriation of assets 侵占资产 o+T%n1$+V
42.transactions without substance 虚假交易 gls %<A{C
43.unusual pressures 异常压力 Iw-3Z'hOX
44.the suspected noncompliance 涉嫌存在违法行为 [qGj*`@C
45.materialiy 重要性 v08Xe*gNU
46.exceed the materiality level 超过重要性水平 7Eett)4
47.approach the materiality level 接近重要性水平 %nkP?gn"a
48.an acceptably low level 可接受水平 =]yzy:~ey
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 NU?05sF
50.misstatements or omissions 错报或漏报 l^*'W(%
51.aggregate 总计 zw,=mpf3_
52.subsequent events 期后事项 Qt+;b
53.adjust the financial statements 调整财务报表 y7)$~R):-
54.perform additional audit procedures 实施追加的审计程序 :#=XT9
55.audit risk 审计风险 o?l9$"\sqb
56.detection risk 检查风险 }Kc03Ue`%e
57.inappropriate audit opinion 不适当的审计意见 'qT[,iQ
58.material misstatement 重大的错报 %RF9R"t$
59.tolerable misstatement 可容忍错报 BYBf`F)4
60.the acceptable level of detection risk 可接受的检查风险 2En^su$
61.assessed level of material misstatement risk 重大错报风险的评估水平 |Q)c{9sD
62.simall business 小规模企业 !xz0zT.
63.accounting system 会计系统 5bKm)|4z6
64.test of control 控制测试 [b<AQFh<c
65.walk-through test 穿行测试 $8"G9r
66.communication 沟通 CHPu$eu
67.flow chart 流程图 W~e/3#R\=
68.reperformance of internal control 重新执行 OcWzo#q4[
69.audit evidence 审计证据 {x
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70.substantive procedures 实质性程序 vUU)zZB~
71.assertions 认定 AvS<b3EoN
72.esistence 存在 i`}nv,
73.occurrence 发生 N-O"y3W}
74.completeness 完整性 qz
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75.rights and obligations 权利和义务 bdUe,2Yi n
76.valuation and allocation 计价和分摊 wZ_k]{J
77.cutoff 截止 j~@Hj$APa`
78.accuracy 准确性 H3{FiB]
79.classification 分类 aX'R&R
80.inspection 检查 O
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81.supervision of counting 监盘 ,xeJf6es
82.observation 观察 r(#]Z
83.confirmation 函证 a*4l!-7
84.computation 计算 :t36]NM
85.analytical procedures 分析程序 oju}0h
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86.vouch 核对 gLyE,1Z}u
87.trace 追查 1>BY:xZr
88.audit sampling 审计抽样 Ki DL]2
89.error 误差 gISG<!+X^
90.expected error 预期误差 XpH]CF
91.population 总体 muc>4!Q
92.sampling risk 抽样风险 Pl}>
93.non- sampling risk 非抽样风险 cn~M:LW23
94.sampling unit 抽样单位 M'
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95.statistical sampling 统计抽样 '8$*gIQ8
96.tolerable error 可容忍误差 >*A"tk#oR
97.the risk of under reliance 信赖不足风险 K~ 6[zJ4
98.the risk of over reliance 信赖过度风险 cR0O
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99.the risk of incorrect rejection 误拒风险 ?Thh7#7LM
100. the risk of incorrect acceptance 误受风险 ~x:B@Ow
101.working trial balance 试算平衡表 - 9Ll'fbq
102.index and cross-referencing 索引和交叉索引 l".LtUf-
103.cash receipt 现金收入 AP8YY8,
104.cash disbursement 现金支出 kDz!v?Z2+B
105.bank statement 银行对账单 t%`GXJb
106.bank reconciliation 银行存款余额调节表 S
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107.balance sheet date 资产负债表日 CSC
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108.net realizable value 可变现净值 ;6T>p
109.storeroom 仓库 GjmPpKIu\
110.sale invoice 销售发票 =68CR[H
111.price list 价目表 NR*s7>
112.positive confirmation request 积极式询证函 |NsrO8H
113.negative confirmation request 消极式询证函 /R2K3E#
114.purchase requisition 请购单 iAO
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115.receiving report 验收报告 Vlk]
116.gross margin 毛利 y$f{P:!"{3
117.manufacturing overhead 制造费用 m|}};8
118.material requisition 领料单 }5 2]
119.inventory-taking 存货盘点 U49#?^?
120.bond certificate 债券 zuq7 x
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121.stock certificate 股票 'k?%39
122.audit report 审计报告 uTemAIp
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123.entity 被审计单位 h]6"~ m
124.addressee of the audit report 审计报告的收件人 tdl Y
125.unqualified opinion 无保留意见 PW[NW-S
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126.qualified opinion 保留意见 Xlw8>.\
127.disclaimer of opinion 无法表示意见 [M7&
128.adverse opinion 否定意见 9
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A (1)ABC 作业基础成本计算 eq|G\XJ
A (2)absorbed overhead 已吸收制造费用 1h"CjOp,7
A (3)absorption costing 吸收成本计算 u;[*Z
A (4)account 账户,报表 OJkiTs{
A (5)accounting postulate 会计假设 )@X
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A (6)accounting series release 会计公告文件 S-M|
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A (7)accounting valuation 会计计价 &_