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注会《审计》英语常用词汇 n@,eZ!
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1.audit 审计 KdMA58)
2.attestation 鉴证 2&K|~~
3.credibility 可信赖程度 L{,7(C=
4.audit of financial statements 财务报表审计 -LK(C`gB
5.agreed-upon procedures 执行商定程序 o4'4H y
6.high levels of assurance 高水平保证 V;]VwsZ"
7.compilation 编制 .-~%w
8.reliability 可靠性 Z*aU2Kr`;
9.relevance 相关性 >upUY(3&
10.professional skepticism 职业谨慎 & O\!!1%
11.objectivity 客观性 `"mK\M
12. professional competence 专业胜任能力 p}|wO&4h
13.Senior/CPA-in-charge 项目经理 wvaIgy%z
14.audit engagement letter 业务约定书 9.#R?YP$
15.recurring audit 连续审计 \lIHC{V\
16.the client 委托人 V+~{a:8[pq
17.change CPA 更换注册会计师 e.ym7L]$O
18.the existing CPA 现任注册会计师 +pViHOJu&V
19.the successor CPA 后任注册会计师 /D]r"-
20.the preceding CPA前任注册会计师 ?F!J@Xn5
21.issue the audit report 出具审计报告 '"\Mjz)/
22.expert 专家 PH%gX`N
23.the board of directors 董事会 UZ3Aq12U}a
24.knowledge of the entity‘ s business 了解被审计单位情况 !;C(pnE
25.assess material misstatement risks评估重大错报风险 x2c*k$<p
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 *xTquV$
27.a general knowledge of —— 初步了解―――的情况 Pc4cSw#5
28.a more knowledge of—— 进一步了解的情况 "(&`muIc
29.the prior year‘s working papers 以前年度工作底稿 ayz1i:Q|
30.minutes of meeting 会议纪要 |8{iIvi/
31.business risks 经营风险 7{F9b0zwk
32.appropriateness 适当性 c
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33.accounting estimate 会计估计 5d{Ggg{s
34.management representations 管理层声明 2#M:JgWV
35.going concern assumption 持续经营假设 C\@YH]
36.audit plan 审计计划 <G?85*Nv_
37.significant audit areas 重点审计领域 _H<OfAO
38.error 错误 g@f/OsR76
39.fraud舞弊 2MzFSmhc"
40.modified or additional procedures 修改或追加审计程序 Dx*oSP.qX
41.misappropriation of assets 侵占资产 QO1Gq9
42.transactions without substance 虚假交易 yzb&
43.unusual pressures 异常压力 ,k' 6<Hw
44.the suspected noncompliance 涉嫌存在违法行为 -"9)c^KVx
45.materialiy 重要性 Jd6Q 9~z#
46.exceed the materiality level 超过重要性水平 bO%ck-om!
47.approach the materiality level 接近重要性水平 R*eM 1
48.an acceptably low level 可接受水平 8&hn$~ate
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 i j;'4GzQL
51.aggregate 总计 r9*H-V$
52.subsequent events 期后事项 TsW6 w
53.adjust the financial statements 调整财务报表 *`'%tp"'+
54.perform additional audit procedures 实施追加的审计程序 u`,R0=<4
55.audit risk 审计风险 1U9N8{xg9
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 R:x04!}
60.the acceptable level of detection risk 可接受的检查风险 2+cicBD
61.assessed level of material misstatement risk 重大错报风险的评估水平 ui0(#2'h%
62.simall business 小规模企业 |ema-pRC
63.accounting system 会计系统 5g7}A`
64.test of control 控制测试 urjp&L&
65.walk-through test 穿行测试 xmd$Jol^
66.communication 沟通 ~x|Sv4M
67.flow chart 流程图 8k'em/M~
68.reperformance of internal control 重新执行 }kef
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69.audit evidence 审计证据 Z i&X ,K~
70.substantive procedures 实质性程序 Q_Squuk
71.assertions 认定 cNCBbOMr
72.esistence 存在 uW_ /7ex
73.occurrence 发生 vAxtNRS
74.completeness 完整性 {z
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75.rights and obligations 权利和义务 baG I(Dk
76.valuation and allocation 计价和分摊 7O :Gi*MA
77.cutoff 截止 Ggjb86v\
78.accuracy 准确性 RM$S|y{L
79.classification 分类 u)>*U'bM
80.inspection 检查 ?IO/zkeXg
81.supervision of counting 监盘 Yr0i9Qow
82.observation 观察 8#-}3~l[
83.confirmation 函证 :$d 3a"]
84.computation 计算 iAhRlQ{Qu
85.analytical procedures 分析程序 RlIqH;n
86.vouch 核对 8Wp1L0$B
87.trace 追查 )+R3C%
88.audit sampling 审计抽样 7@]hu^)rry
89.error 误差 #]^`BQ>
90.expected error 预期误差 ^@eCT}p{
91.population 总体 ]^%3Y
92.sampling risk 抽样风险 C,.{y`s'
93.non- sampling risk 非抽样风险 u:?RdB}B_@
94.sampling unit 抽样单位 FQ^uX]<3j
95.statistical sampling 统计抽样 =5F49
96.tolerable error 可容忍误差 `XY[
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97.the risk of under reliance 信赖不足风险 w`:KexD+
98.the risk of over reliance 信赖过度风险 Np_6ZUaqz
99.the risk of incorrect rejection 误拒风险 y+h=x4t
100. the risk of incorrect acceptance 误受风险 [-a
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101.working trial balance 试算平衡表 4}j}8y2)H
102.index and cross-referencing 索引和交叉索引 e#{L~3
103.cash receipt 现金收入 ZH:X4!
104.cash disbursement 现金支出 kp"cHJNx
105.bank statement 银行对账单 1-<Xi-=^{t
106.bank reconciliation 银行存款余额调节表 Rvo<ISp
107.balance sheet date 资产负债表日 <{j9|mt
108.net realizable value 可变现净值 _~"3
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109.storeroom 仓库 (avaTUMOqy
110.sale invoice 销售发票 2Ta F7Jn
111.price list 价目表 B9\o:eY
112.positive confirmation request 积极式询证函 ,oe4*b}O=.
113.negative confirmation request 消极式询证函 _95t
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114.purchase requisition 请购单 x$sQ .aT
115.receiving report 验收报告 H&+s&