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注会《审计》英语常用词汇 DYr#?} 40
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1.audit 审计 ~U]g;u
2.attestation 鉴证 E?XaU~cpc
3.credibility 可信赖程度 F(HfXY3
4.audit of financial statements 财务报表审计 (E0
5.agreed-upon procedures 执行商定程序 /IUu-/ D
6.high levels of assurance 高水平保证 Iy9hBAg\y
7.compilation 编制 elCYH9W^
8.reliability 可靠性 Z;.-UXat
9.relevance 相关性 ccuGM W G*
10.professional skepticism 职业谨慎 p,fV .5q
11.objectivity 客观性 }]vUr}Els
12. professional competence 专业胜任能力 K.)!qkW-%S
13.Senior/CPA-in-charge 项目经理 crM5&L9zF
14.audit engagement letter 业务约定书 1(?4*v@B
15.recurring audit 连续审计 u<BU4c/p
16.the client 委托人 BY6#dlDi
17.change CPA 更换注册会计师 2!/Kt
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18.the existing CPA 现任注册会计师 N6y9'LGG`
19.the successor CPA 后任注册会计师 Lj1l]OD
20.the preceding CPA前任注册会计师 1VX3pkUET
21.issue the audit report 出具审计报告 i?6&4
22.expert 专家 uDDa>Ka#+
23.the board of directors 董事会 O^@8Drgc
24.knowledge of the entity‘ s business 了解被审计单位情况 m@2E ~m
25.assess material misstatement risks评估重大错报风险 q9/v\~m
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 qk (Eyp
27.a general knowledge of —— 初步了解―――的情况 C&
+MRP
28.a more knowledge of—— 进一步了解的情况 a$My6Qa#
29.the prior year‘s working papers 以前年度工作底稿 XQ]K,# i
30.minutes of meeting 会议纪要 D|LO!,=b
31.business risks 经营风险 JtL>mH
32.appropriateness 适当性 +lym8n~-O
33.accounting estimate 会计估计 QJ2]8K)+C
34.management representations 管理层声明 u;`]U$Qq9
35.going concern assumption 持续经营假设 Xsq
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36.audit plan 审计计划
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37.significant audit areas 重点审计领域 }\"EI<$s
38.error 错误 !Z!)$3
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39.fraud舞弊 Ww]$zd-bo
40.modified or additional procedures 修改或追加审计程序 =A"Abmx|
41.misappropriation of assets 侵占资产 w+br)
42.transactions without substance 虚假交易 mk>; 3m*
43.unusual pressures 异常压力 Vm[Rp,"
44.the suspected noncompliance 涉嫌存在违法行为 @j46Ig4~b
45.materialiy 重要性 +Iyyk02V
46.exceed the materiality level 超过重要性水平 >
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47.approach the materiality level 接近重要性水平 sU_K^=6*
48.an acceptably low level 可接受水平 ,-c,3/
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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 9p{4-]
50.misstatements or omissions 错报或漏报 2@|`Ugjptl
51.aggregate 总计 BPY7O
52.subsequent events 期后事项 hg)Xr5>
53.adjust the financial statements 调整财务报表 \`n(JV
54.perform additional audit procedures 实施追加的审计程序 iGW|j>N
55.audit risk 审计风险 E'AR
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56.detection risk 检查风险 8?yIixhw
57.inappropriate audit opinion 不适当的审计意见 wNf:_^|}
58.material misstatement 重大的错报 "<CM'R
59.tolerable misstatement 可容忍错报 w 3t,S3!
60.the acceptable level of detection risk 可接受的检查风险 1b5Z^a<u
61.assessed level of material misstatement risk 重大错报风险的评估水平 p*g Fr hm
62.simall business 小规模企业 ='7m$,{(Q[
63.accounting system 会计系统 ?J
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64.test of control 控制测试 6$`< Y?
65.walk-through test 穿行测试 1WUSp;JMl
66.communication 沟通 Y)rK'OY'
67.flow chart 流程图 W{6QvQD8
68.reperformance of internal control 重新执行 7+jxf[(XQ
69.audit evidence 审计证据 W5R/Ub@g
70.substantive procedures 实质性程序 RNT9M:w
71.assertions 认定 VE\L&d2S
72.esistence 存在 )&c2+Y@
73.occurrence 发生 W5|{A])N
74.completeness 完整性 5aQ)qUgAW
75.rights and obligations 权利和义务 >^Nnhnr
76.valuation and allocation 计价和分摊 $@AJg
77.cutoff 截止 Hg#tSE
78.accuracy 准确性 )PYPlSQ*V
79.classification 分类 o|xf2k
80.inspection 检查 { 53FR
81.supervision of counting 监盘 '}OdF*L
82.observation 观察 6#Vl3o(E|
83.confirmation 函证 pS?D~0Nb
84.computation 计算 VUP|j/qD
85.analytical procedures 分析程序 N*IroT3
86.vouch 核对 W|PAI[N
87.trace 追查 1iT_mtXK$
88.audit sampling 审计抽样 &CG
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89.error 误差 lu#a.41
90.expected error 预期误差 pH' Tx>
91.population 总体 nW=6nCyvo
92.sampling risk 抽样风险 /X}1%p
93.non- sampling risk 非抽样风险 ql?w6qFs]
94.sampling unit 抽样单位 N.|F8b]v
95.statistical sampling 统计抽样 a
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96.tolerable error 可容忍误差 m$8siF{<q
97.the risk of under reliance 信赖不足风险 s< tG
98.the risk of over reliance 信赖过度风险 zteu{0
99.the risk of incorrect rejection 误拒风险 Wv4$Lgr
100. the risk of incorrect acceptance 误受风险 0#|Jhmv-zL
101.working trial balance 试算平衡表 [@K'}\U^+
102.index and cross-referencing 索引和交叉索引 #
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103.cash receipt 现金收入 *l7 `C)
104.cash disbursement 现金支出 g@H<Q('fJ
105.bank statement 银行对账单 !)M}(I}
106.bank reconciliation 银行存款余额调节表 !'$*Z(
107.balance sheet date 资产负债表日 =ejcP&-V/
108.net realizable value 可变现净值 a~2Jf @I3
109.storeroom 仓库
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110.sale invoice 销售发票 M+t)#O4
111.price list 价目表 S^s-md>
112.positive confirmation request 积极式询证函 $WYt`U;*lj
113.negative confirmation request 消极式询证函 $QiMA,
114.purchase requisition 请购单 `xM*cJTZ
115.receiving report 验收报告 jOhAXe;~X{
116.gross margin 毛利 `^#R
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117.manufacturing overhead 制造费用 h7]+#U]mi
118.material requisition 领料单 >MYxj}I4{z
119.inventory-taking 存货盘点 ~<1s
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120.bond certificate 债券 wBt7S!>G
121.stock certificate 股票 JuJW]E Q
122.audit report 审计报告 zC*FeqFL<
123.entity 被审计单位 eC/{c1C
124.addressee of the audit report 审计报告的收件人 qO@vXuul,
125.unqualified opinion 无保留意见 EW$drY@
126.qualified opinion 保留意见 F=F84_+K
127.disclaimer of opinion 无法表示意见 RFw0u 0Nrz
128.adverse opinion 否定意见 t[|rp&xG
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A (1)ABC 作业基础成本计算 *)[fGxz
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A (2)absorbed overhead 已吸收制造费用 3Ei^WDJ
A (3)absorption costing 吸收成本计算 9fp"r,aHN&
A (4)account 账户,报表 jTwSyW
A (5)accounting postulate 会计假设 =p|IWn{P
A (6)accounting series release 会计公告文件 u^Cl
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A (7)accounting valuation 会计计价 tGOJ4 =
A (8)account sale 承销清单 _J C*4
A (9)accountability concept 经营责任概念 'v'[_(pq
A (10)accountancy 会计职业
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A (11)accountant 会计师 ^E%R5JN
A (12)accounting 会计 iv
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A (13)agency cost 代理成本 c@>ztQU*
A (14)accounting bases 会计基础 wPI!i K@Ro
A (15)accounting manual 会计手册 zd_N' :6
A (16)accounting period 会计期间 /[c_,G""
A (17)accounting policies 会计方针 @<DRFP
A (18)accounting rate of return 会计报酬率 vU *: M8k
A (19)accounting reference date 会计参照日 :U\*4l
A (20)accounting reference period 会计参照期间 "1|geO|
A (21)accrual concept 应计概念 ]Mq-67
A (22)accrual expenses 应计费用 D <~UaHfk
A (23)acid test ration 速动比率(酸性测试比率) =U84*HAv
A (24)acquisition 购置 (bm>
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A (25)acquisition accounting 收购会计 o2|#_tGNUy
A (26)activity based accounting 作业基础成本计算 h]@'M1D%
A (27)adjusting events 调整事项 Z6B$\Q5Od
A (28)administrative expenses 行政管理费 [(
xPX
A (29)advice note 发货通知 cvw17j
A (30)amortization 摊销 pI f6RwH}%
A (31)analytical review 分析性检查 i:Y5aZc/Ds
A (32)annual equivalent cost 年度等量成本法 >~d
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A (33)annual report and accounts 年度报告和报表 &SIf