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注会《审计》英语常用词汇 (yfTkBy
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1.audit 审计 Y~R wsx
2.attestation 鉴证 w8qI7/
3.credibility 可信赖程度 art{PV4-
4.audit of financial statements 财务报表审计 k
bY@Y,:w
5.agreed-upon procedures 执行商定程序 E'Bt1u
6.high levels of assurance 高水平保证 Nu'rn*Y_
7.compilation 编制 |NI0zd
8.reliability 可靠性 S~T[*Z/m
9.relevance 相关性 Y*Pr
10.professional skepticism 职业谨慎 cnR>)9sX
11.objectivity 客观性 -Q;
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12. professional competence 专业胜任能力 x?3p3[y
13.Senior/CPA-in-charge 项目经理 t`Sh!e
14.audit engagement letter 业务约定书 uyj5}F+O
15.recurring audit 连续审计 i+;EuHf
16.the client 委托人 <\5{R@A*6
17.change CPA 更换注册会计师 3r\QLIr L8
18.the existing CPA 现任注册会计师 o! 8X< o
19.the successor CPA 后任注册会计师 X\;y;pmRH
20.the preceding CPA前任注册会计师 b|N EU-oy
21.issue the audit report 出具审计报告 ^N]*Zf~N?
22.expert 专家 Oe$C5KA>LW
23.the board of directors 董事会 *4ID$BmO
24.knowledge of the entity‘ s business 了解被审计单位情况 4T:ZEvdzf
25.assess material misstatement risks评估重大错报风险 /=N`P &R#
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 'G
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27.a general knowledge of —— 初步了解―――的情况 7$ 'ja
28.a more knowledge of—— 进一步了解的情况 "k.<" pf
29.the prior year‘s working papers 以前年度工作底稿 PF.
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30.minutes of meeting 会议纪要 L,i-T:Z~=
31.business risks 经营风险 Fq8Z:;C8
32.appropriateness 适当性
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33.accounting estimate 会计估计 99`xY$
34.management representations 管理层声明 t?\o
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35.going concern assumption 持续经营假设 Px<;-H
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36.audit plan 审计计划 4h|vd.t
37.significant audit areas 重点审计领域 kW"N~Xw)
38.error 错误 N67m=wRx
39.fraud舞弊 D3]_AS&\
40.modified or additional procedures 修改或追加审计程序 R#0UwRjeF
41.misappropriation of assets 侵占资产 /#tOi[0[
42.transactions without substance 虚假交易 Pu=YQ
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43.unusual pressures 异常压力 k@?<Aw8_X
44.the suspected noncompliance 涉嫌存在违法行为 O_~\$b
45.materialiy 重要性 k20tn
ew
46.exceed the materiality level 超过重要性水平 J&Ah52
47.approach the materiality level 接近重要性水平 s^cHR1^
48.an acceptably low level 可接受水平 mz47lv1?
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 ^Oo%`(D?
50.misstatements or omissions 错报或漏报 r_QWt1K
51.aggregate 总计 %Nv
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52.subsequent events 期后事项 (UCWSA7oc
53.adjust the financial statements 调整财务报表 QgP
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54.perform additional audit procedures 实施追加的审计程序 B9]KC i
55.audit risk 审计风险 \n}cx~j
56.detection risk 检查风险 0VPa=AW
57.inappropriate audit opinion 不适当的审计意见 &a V`u?'e
58.material misstatement 重大的错报 &W1cc#(
59.tolerable misstatement 可容忍错报 +BESO
60.the acceptable level of detection risk 可接受的检查风险 G=DRz F
61.assessed level of material misstatement risk 重大错报风险的评估水平 G3q\Z`|3h
62.simall business 小规模企业 ,+WDa%R
63.accounting system 会计系统 [l0>pHl@
64.test of control 控制测试 `U(FdT
65.walk-through test 穿行测试 b YiaJ
66.communication 沟通 biQDupTz
67.flow chart 流程图 yJ?6B LJi
68.reperformance of internal control 重新执行 &U:;jlST9
69.audit evidence 审计证据 J=
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70.substantive procedures 实质性程序 b^0=X!bg
71.assertions 认定 BV|LRB}G
72.esistence 存在 LBTf}T\
73.occurrence 发生 F8q|$[nH
74.completeness 完整性 rAgb<D@,H
75.rights and obligations 权利和义务 X4gs{kx}|
76.valuation and allocation 计价和分摊 Z<`QDBN"4
77.cutoff 截止 L+&$/1h]
78.accuracy 准确性 ->d3FR
79.classification 分类 YH@^
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80.inspection 检查 #}o*1
81.supervision of counting 监盘 G#UO>i0jy
82.observation 观察 Y-v6xUc{F
83.confirmation 函证 C1hp2CW$5/
84.computation 计算 MGK%F#PM
85.analytical procedures 分析程序 Tv!zqx#E
86.vouch 核对 >o.4sN@
87.trace 追查
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88.audit sampling 审计抽样 nGq{+
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89.error 误差 b:2#3;)
90.expected error 预期误差 )
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91.population 总体
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92.sampling risk 抽样风险 BKi@c\Wb
93.non- sampling risk 非抽样风险 )m|)cLT&
94.sampling unit 抽样单位 ^8OK.iC
95.statistical sampling 统计抽样 `fS$@{YI_
96.tolerable error 可容忍误差 0
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97.the risk of under reliance 信赖不足风险 !Wgi[VB
98.the risk of over reliance 信赖过度风险 *jM]:GpyoU
99.the risk of incorrect rejection 误拒风险 h:xvnyaI
100. the risk of incorrect acceptance 误受风险 +87|gC7B
101.working trial balance 试算平衡表 I|(r1.[K
102.index and cross-referencing 索引和交叉索引 }"Clv/3_
103.cash receipt 现金收入 KSz;D+L\
104.cash disbursement 现金支出 a[I
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105.bank statement 银行对账单 .k cyw>T`I
106.bank reconciliation 银行存款余额调节表 )\Am:?RH;
107.balance sheet date 资产负债表日 :<hM@>eFn
108.net realizable value 可变现净值 shKTj5s?
109.storeroom 仓库 ^VOFkUp)
110.sale invoice 销售发票 E%LUJx}
111.price list 价目表 f?W_/daP
112.positive confirmation request 积极式询证函 Ir#]p9:x
113.negative confirmation request 消极式询证函 }p5_JXBV
114.purchase requisition 请购单 |0OY>5
115.receiving report 验收报告 a`I
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116.gross margin 毛利 Ym% XCl
117.manufacturing overhead 制造费用 TXdo,DPv7
118.material requisition 领料单 ,+~8R"
119.inventory-taking 存货盘点 52ExRG S
120.bond certificate 债券 ia@ |+r
121.stock certificate 股票 5:|9pe)
122.audit report 审计报告 2ca#@??R
123.entity 被审计单位 pmRm&VgE.
124.addressee of the audit report 审计报告的收件人 7cB/G:{
125.unqualified opinion 无保留意见 j<'ftKk
126.qualified opinion 保留意见 LY-,cXm&|
127.disclaimer of opinion 无法表示意见 9A~w2z\G
128.adverse opinion 否定意见 r3qKT
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A (1)ABC 作业基础成本计算 9HB+4q[
A (2)absorbed overhead 已吸收制造费用 =WT&unw}
A (3)absorption costing 吸收成本计算 ;* QK^ #
A (4)account 账户,报表 DSQ2|{
A (5)accounting postulate 会计假设 >dx/k)~~-L
A (6)accounting series release 会计公告文件 tq}MzKI*
A (7)accounting valuation 会计计价 <2N{oK.
A (8)account sale 承销清单 {7jl) x3l
A (9)accountability concept 经营责任概念 60;_^v
A (10)accountancy 会计职业 ,p{naT%R
A (11)accountant 会计师 ]~2iducB,
A (12)accounting 会计 OClG dFJ|
A (13)agency cost 代理成本 0<7sM#sI!
A (14)accounting bases 会计基础 da<