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注会《审计》英语常用词汇 &E.OyqGZV
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1.audit 审计 kA1RfSS
2.attestation 鉴证 +V2C}NQ5R
3.credibility 可信赖程度 f2uZK!:m
4.audit of financial statements 财务报表审计 o8w-$
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5.agreed-upon procedures 执行商定程序 3cmbK
6.high levels of assurance 高水平保证 }R`8h&J
7.compilation 编制 b cC\
8.reliability 可靠性 <2n'}&F
9.relevance 相关性 o:Ln._bj
10.professional skepticism 职业谨慎 9U!JK3d
11.objectivity 客观性 Sv.KI{;v$
12. professional competence 专业胜任能力 ceqFQ
13.Senior/CPA-in-charge 项目经理 G!AICcP^
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 F?!FD>L{`
16.the client 委托人 -sP9E|/:'3
17.change CPA 更换注册会计师 8&i;hZm
18.the existing CPA 现任注册会计师 Us1@\|]
19.the successor CPA 后任注册会计师 )URwIe{
20.the preceding CPA前任注册会计师 (&q@~
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21.issue the audit report 出具审计报告 J09*v)L
22.expert 专家 l#b:^3
23.the board of directors 董事会 Y3D3.T6Q
24.knowledge of the entity‘ s business 了解被审计单位情况 .8-PB*vb
25.assess material misstatement risks评估重大错报风险 %(fL?
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 $B<~0'6}
27.a general knowledge of —— 初步了解―――的情况 *^n^nnCwp
28.a more knowledge of—— 进一步了解的情况 Q?Wr7
29.the prior year‘s working papers 以前年度工作底稿 P~&O4['<
30.minutes of meeting 会议纪要 B<A:_'g
31.business risks 经营风险 N[>:@h
32.appropriateness 适当性 fv:L\
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33.accounting estimate 会计估计 'T%IvJ#Xu
34.management representations 管理层声明 HS7R lU^
35.going concern assumption 持续经营假设 H1Q''$}Z.
36.audit plan 审计计划 ^n
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37.significant audit areas 重点审计领域 TV?
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38.error 错误 !
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39.fraud舞弊 S<*' ;{5~
40.modified or additional procedures 修改或追加审计程序 Nc,*hsx'
41.misappropriation of assets 侵占资产 VZ;@S3TS
42.transactions without substance 虚假交易 HP#ki !'
43.unusual pressures 异常压力 /;+oz
44.the suspected noncompliance 涉嫌存在违法行为 v<j2L"bj
45.materialiy 重要性 KvGbDG
46.exceed the materiality level 超过重要性水平 OO$|9`a
47.approach the materiality level 接近重要性水平 /({P1ti:C
48.an acceptably low level 可接受水平 0(\p<qq
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9-B@GFB;8
50.misstatements or omissions 错报或漏报 NOV.Bs{
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51.aggregate 总计 =<Hy"4+?.
52.subsequent events 期后事项 se!g4XEWD
53.adjust the financial statements 调整财务报表 [;<<4k(nL
54.perform additional audit procedures 实施追加的审计程序 *}7U`Aa
55.audit risk 审计风险 Q^nG0<q+
56.detection risk 检查风险 (yfXMp,x
57.inappropriate audit opinion 不适当的审计意见 Xp#~N_S$
58.material misstatement 重大的错报 0
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59.tolerable misstatement 可容忍错报 CDJ$hu
60.the acceptable level of detection risk 可接受的检查风险 hUBF/4s\
61.assessed level of material misstatement risk 重大错报风险的评估水平 W.IH#`-9E
62.simall business 小规模企业 0Qt~K#mr/
63.accounting system 会计系统 :|=- (z
64.test of control 控制测试 t~q?lT
65.walk-through test 穿行测试 UBa-
66.communication 沟通 m.!wsw
67.flow chart 流程图 #o~[1K+Yq
68.reperformance of internal control 重新执行 <H!O:Mf_p
69.audit evidence 审计证据 !f
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70.substantive procedures 实质性程序 -gB{:UYi3
71.assertions 认定 N_0pO<<cs
72.esistence 存在 'w:bs!
73.occurrence 发生 t]4!{~,
74.completeness 完整性 KA?v
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75.rights and obligations 权利和义务 ]/a
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76.valuation and allocation 计价和分摊 sLNNcj(Cy>
77.cutoff 截止 hc"6u\>
78.accuracy 准确性 2av*o~|J*:
79.classification 分类 s_TD4~
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80.inspection 检查 DDWp4`CS|
81.supervision of counting 监盘 (N7O+3+G
82.observation 观察 $:(z}sYQ7
83.confirmation 函证 >C:If0S4X
84.computation 计算 mLQUcYfR
85.analytical procedures 分析程序 2!BsEvB(
86.vouch 核对 LGAX"/LX
87.trace 追查 uQWp+}>ZJy
88.audit sampling 审计抽样 0juDuE?
89.error 误差 v O PMgEI
90.expected error 预期误差 n? }5!
91.population 总体 vsc&Ju%k
92.sampling risk 抽样风险 7r['
93.non- sampling risk 非抽样风险 a/:]"`)
94.sampling unit 抽样单位 4Mi~1iZj
95.statistical sampling 统计抽样 9Eu #lV
96.tolerable error 可容忍误差 2p+C%"n>
97.the risk of under reliance 信赖不足风险 D@:"f?K>
98.the risk of over reliance 信赖过度风险 zPHy2H$28
99.the risk of incorrect rejection 误拒风险 MJA~jjy4
100. the risk of incorrect acceptance 误受风险 >GmN~"iJ
101.working trial balance 试算平衡表 w1cw1xX*
102.index and cross-referencing 索引和交叉索引 ^g[J*{+!W
103.cash receipt 现金收入 a&N