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注会《审计》英语常用词汇 TD"w@jBA
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1.audit 审计 LE>b_gQ$
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2.attestation 鉴证 S1Ql%Yk-(
3.credibility 可信赖程度 n+94./Mh
4.audit of financial statements 财务报表审计 f !D~aJ
5.agreed-upon procedures 执行商定程序 ]$xN`O4W{
6.high levels of assurance 高水平保证 P+s-{vv{0
7.compilation 编制 W%.ou\GN^t
8.reliability 可靠性 ;xMieqz
9.relevance 相关性 @c{rqa
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10.professional skepticism 职业谨慎 JAA{5@ST
11.objectivity 客观性 Qk_`IlSd
12. professional competence 专业胜任能力 LjOHlT'
13.Senior/CPA-in-charge 项目经理 0A.PfqYi
14.audit engagement letter 业务约定书 6*Y>Y&sea
15.recurring audit 连续审计 o7B }~;L
16.the client 委托人 Gi*GFv%xB
17.change CPA 更换注册会计师 XDM~H
18.the existing CPA 现任注册会计师 (}:n#|,{M
19.the successor CPA 后任注册会计师 1;$8=j2
20.the preceding CPA前任注册会计师 hD I}V1)
21.issue the audit report 出具审计报告 KWzJ
22.expert 专家 #ekz>/Im*
23.the board of directors 董事会 QTKN6P
24.knowledge of the entity‘ s business 了解被审计单位情况 z')zVoW,
25.assess material misstatement risks评估重大错报风险 C6P(86?
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 RxZ#`$F
27.a general knowledge of —— 初步了解―――的情况 @Y8/#6KE
28.a more knowledge of—— 进一步了解的情况 UvPD/qu$8D
29.the prior year‘s working papers 以前年度工作底稿 TA~YCj$
30.minutes of meeting 会议纪要 #vnJJ#uI|>
31.business risks 经营风险 057$b!A-a
32.appropriateness 适当性 FA#?+kd
33.accounting estimate 会计估计 {95u^S=
34.management representations 管理层声明 fL7u419=
35.going concern assumption 持续经营假设 ; Da[jFP
36.audit plan 审计计划 'dFhZ08u}
37.significant audit areas 重点审计领域 <GthJr>1D
38.error 错误 )rP)-op|A
39.fraud舞弊 ~BJ~]~0P`
40.modified or additional procedures 修改或追加审计程序 yk<$XNc
41.misappropriation of assets 侵占资产 !"e~HZmr
42.transactions without substance 虚假交易 >*"6zR2 o
43.unusual pressures 异常压力 qp6*v&
44.the suspected noncompliance 涉嫌存在违法行为 Bt\z0*t=s
45.materialiy 重要性 !R/-|Kjy
46.exceed the materiality level 超过重要性水平 [Q+qu>&HB7
47.approach the materiality level 接近重要性水平 EDkxRfY2/
48.an acceptably low level 可接受水平 A7SE>e>
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 nR()ei^X
50.misstatements or omissions 错报或漏报 D#?jddr-
51.aggregate 总计 G',*"mZQ[
52.subsequent events 期后事项 -<0PBl
53.adjust the financial statements 调整财务报表 ZJ7<!?6
54.perform additional audit procedures 实施追加的审计程序 %}*0l8y
55.audit risk 审计风险 #ErIot
56.detection risk 检查风险 OSsxO(;g
57.inappropriate audit opinion 不适当的审计意见 sivd@7r\Fa
58.material misstatement 重大的错报 ;C+g)BW
59.tolerable misstatement 可容忍错报 <\If:
60.the acceptable level of detection risk 可接受的检查风险 [3#A)#kWm
61.assessed level of material misstatement risk 重大错报风险的评估水平 +[sZE
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62.simall business 小规模企业 5r$X
63.accounting system 会计系统 i47xF7y\
64.test of control 控制测试 4[eQ5$CB<u
65.walk-through test 穿行测试 %%w/;o!c
66.communication 沟通 VZJ[h{ 6
67.flow chart 流程图 sMikTwR/^
68.reperformance of internal control 重新执行 H%*
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69.audit evidence 审计证据 22<T.c
70.substantive procedures 实质性程序 K[XFJ 9
71.assertions 认定 -q-/0d<l
72.esistence 存在 }uTe
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73.occurrence 发生 kK]^q|
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74.completeness 完整性 y+PiH
75.rights and obligations 权利和义务 JrkjfoN
76.valuation and allocation 计价和分摊 !w[io;
77.cutoff 截止 /W6r{Et
78.accuracy 准确性 1;4]
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79.classification 分类 (xJZeY)-b^
80.inspection 检查 n
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81.supervision of counting 监盘 DjX*2O
82.observation 观察 Viu+#J;l
83.confirmation 函证 nv9kl Q@
84.computation 计算 c<8RRYs
85.analytical procedures 分析程序
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86.vouch 核对 RQ1`k,R=
87.trace 追查 e[lRY>Pe5
88.audit sampling 审计抽样 {[&_)AW6m%
89.error 误差 ET&Q}UO E
90.expected error 预期误差 XU}|Ud562
91.population 总体 +Y^_1
92.sampling risk 抽样风险 1f"LAs`%
93.non- sampling risk 非抽样风险 '~1uJ0H
94.sampling unit 抽样单位 R tR5ij1
95.statistical sampling 统计抽样 UO&
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96.tolerable error 可容忍误差 K`9ph"(Z
97.the risk of under reliance 信赖不足风险 =DhzV
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98.the risk of over reliance 信赖过度风险 gGiLw5o,
99.the risk of incorrect rejection 误拒风险 5 E%dF9q
100. the risk of incorrect acceptance 误受风险 3KF[ v{
101.working trial balance 试算平衡表 `W8A*
102.index and cross-referencing 索引和交叉索引 {ER%r'(4Z
103.cash receipt 现金收入 ;!CYp;
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104.cash disbursement 现金支出 `z=I}6){
105.bank statement 银行对账单 #NAlje( 7
106.bank reconciliation 银行存款余额调节表 ' Vp6=,P
107.balance sheet date 资产负债表日 I.<>6ISI@
108.net realizable value 可变现净值 B@,L83
109.storeroom 仓库 ?]fd g;?@
110.sale invoice 销售发票 s^/<6kwO
111.price list 价目表 7DU"QeLeb
112.positive confirmation request 积极式询证函 Di3<fp#w#
113.negative confirmation request 消极式询证函 Ba$Ibq,r/
114.purchase requisition 请购单 GHMoT
115.receiving report 验收报告 BVx: JiA
116.gross margin 毛利 4s!rrDN
117.manufacturing overhead 制造费用 }NMkL l]J
118.material requisition 领料单 }Om+,!_d
119.inventory-taking 存货盘点 Z6}B}5@y
120.bond certificate 债券 [~;#]az
121.stock certificate 股票 (mvAEN+y
122.audit report 审计报告 V`KXfY
123.entity 被审计单位 Rx$5#K!%M
124.addressee of the audit report 审计报告的收件人 T4`.rnzyRb
125.unqualified opinion 无保留意见 =kq!e
126.qualified opinion 保留意见 ':71;^zXf
127.disclaimer of opinion 无法表示意见 _LV;q! /j
128.adverse opinion 否定意见 GM6Y`iU
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A (1)ABC 作业基础成本计算 UW+|1Bj_:
A (2)absorbed overhead 已吸收制造费用 eUYd0L!
A (3)absorption costing 吸收成本计算 5$Yt@8;
A (4)account 账户,报表 So*Q8`"-.
A (5)accounting postulate 会计假设 ]3_oT^$:
A (6)accounting series release 会计公告文件 EPCu
A (7)accounting valuation 会计计价 }>cQ}6n.
A (8)account sale 承销清单 (m[]
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A (9)accountability concept 经营责任概念 Ed3 *fY
A (10)accountancy 会计职业 &|7pu=
A (11)accountant 会计师 P`HE3?r
A (12)accounting 会计 8|A*N<h
A (13)agency cost 代理成本 uE~? 2G
A (14)accounting bases 会计基础 !<