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注会《审计》英语常用词汇 bez_|fY{T
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1.audit 审计 L~])?d
2.attestation 鉴证 e:&(y){n(
3.credibility 可信赖程度 Fl'+ C
4.audit of financial statements 财务报表审计 LT ZoO9O
5.agreed-upon procedures 执行商定程序 i$ :\,
6.high levels of assurance 高水平保证
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7.compilation 编制 mSu1/
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8.reliability 可靠性 lrXi*u]
9.relevance 相关性 &>.
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10.professional skepticism 职业谨慎 eZ^-gk?
11.objectivity 客观性 J|z>5Z
12. professional competence 专业胜任能力 s28rj6q
13.Senior/CPA-in-charge 项目经理 >pV|c\
14.audit engagement letter 业务约定书 =U_WrY<F
15.recurring audit 连续审计 9(PQ7}
16.the client 委托人 X-&U-S;
17.change CPA 更换注册会计师 lB0: 4cIj
18.the existing CPA 现任注册会计师 wwtk6;8@
19.the successor CPA 后任注册会计师 8=#J:LeXj
20.the preceding CPA前任注册会计师 LK'|sO>|
21.issue the audit report 出具审计报告 N d"4*l;
22.expert 专家 `f9I#B
23.the board of directors 董事会 ' N@1+v=
24.knowledge of the entity‘ s business 了解被审计单位情况 i"{ \ >
25.assess material misstatement risks评估重大错报风险 P;#}@ /E
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 ]^63n/Twj
27.a general knowledge of —— 初步了解―――的情况 *Q@
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28.a more knowledge of—— 进一步了解的情况 &!lGx7zf
29.the prior year‘s working papers 以前年度工作底稿 M@n9i@UsO
30.minutes of meeting 会议纪要 SbLx`]rI
31.business risks 经营风险 *Hnk,?kPq
32.appropriateness 适当性 I<'wZJRRa
33.accounting estimate 会计估计 Ris5)*7
34.management representations 管理层声明 nM)q;9-
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35.going concern assumption 持续经营假设 ]i3 1@O
36.audit plan 审计计划 JY|f zL
37.significant audit areas 重点审计领域 MU ;
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38.error 错误 H
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39.fraud舞弊 Q9`}dYf.
40.modified or additional procedures 修改或追加审计程序 =psX2?%L
41.misappropriation of assets 侵占资产 |G5Me
42.transactions without substance 虚假交易 k8}*b&+{vz
43.unusual pressures 异常压力 MMpGI^x!-X
44.the suspected noncompliance 涉嫌存在违法行为 4EO,9#0
45.materialiy 重要性 U/e$.K3v
46.exceed the materiality level 超过重要性水平 1%?J l~M
47.approach the materiality level 接近重要性水平 J8T?=%?=
48.an acceptably low level 可接受水平 $LLy#h?V]
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ` R;6]/I?
50.misstatements or omissions 错报或漏报 q@i,$R
51.aggregate 总计 b|cUKsL5
52.subsequent events 期后事项 Z>)(yi9+
53.adjust the financial statements 调整财务报表 Hvn{aLa.
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 wX_s./#JJ
56.detection risk 检查风险 [,I
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57.inappropriate audit opinion 不适当的审计意见 )>]~ Y
58.material misstatement 重大的错报 ZR~ *Yof
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59.tolerable misstatement 可容忍错报 8u,f<XHi"a
60.the acceptable level of detection risk 可接受的检查风险 s/,wyxKd
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 A{5^A)$
63.accounting system 会计系统 qeK_w
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64.test of control 控制测试 r.5}Q?
65.walk-through test 穿行测试 6iiH+Nc
66.communication 沟通 Fu*~{n
67.flow chart 流程图 Ix;9D'^}
68.reperformance of internal control 重新执行 ]*8K4n G
69.audit evidence 审计证据 ~
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70.substantive procedures 实质性程序 &TmN^R>
71.assertions 认定 ~>af"<
72.esistence 存在 B cMgfa/
73.occurrence 发生 ohFUy}y
74.completeness 完整性 ):@XMECa
75.rights and obligations 权利和义务 &*wN@e(c
76.valuation and allocation 计价和分摊 d66
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77.cutoff 截止 fh0a "#L{
78.accuracy 准确性 Jl-Lz03YG
79.classification 分类 n5Ad@B g
80.inspection 检查 l .8@F
81.supervision of counting 监盘 6R%Ra
82.observation 观察 ;+%(@C51GE
83.confirmation 函证 w`kn!k8
84.computation 计算 N|n"JKw)
85.analytical procedures 分析程序 V^a]@GK:
86.vouch 核对 x
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87.trace 追查 6]=$c<.&
88.audit sampling 审计抽样 2]Nc@wX`p
89.error 误差 Le&SN7I
90.expected error 预期误差 [
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91.population 总体 cxBu2(Y
92.sampling risk 抽样风险 8Bvc#+B
93.non- sampling risk 非抽样风险 9o|=n'o
94.sampling unit 抽样单位 fdI
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95.statistical sampling 统计抽样 RT2%)5s
96.tolerable error 可容忍误差 rZ0+mS'/G
97.the risk of under reliance 信赖不足风险 sx ;7
98.the risk of over reliance 信赖过度风险 #K8kz
99.the risk of incorrect rejection 误拒风险 jG"n);WF
100. the risk of incorrect acceptance 误受风险 qVOlUH
101.working trial balance 试算平衡表 dqU
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102.index and cross-referencing 索引和交叉索引 K&zp2V
103.cash receipt 现金收入 l.ri]e
104.cash disbursement 现金支出 1epj/bB&