Q#&6J =}
Wrt5
eYy
注会《审计》英语常用词汇 S
K*<H~2
0[8uuqV[cB
5B3sRF}
1.audit 审计 O>"
|5wj
2.attestation 鉴证 "1p,
r&}
3.credibility 可信赖程度 OL@$RTh
4.audit of financial statements 财务报表审计 hxw6^EA
5.agreed-upon procedures 执行商定程序 ^
7)H;$
6.high levels of assurance 高水平保证 SWT)M1O2
7.compilation 编制 zW[HGI6w
8.reliability 可靠性 R(f%*S4
9.relevance 相关性 <^ratz!-
10.professional skepticism 职业谨慎 Le,;)Nd
11.objectivity 客观性 4]xD-sc
12. professional competence 专业胜任能力 U_UN& /f
13.Senior/CPA-in-charge 项目经理 EQ"+G[j~x
14.audit engagement letter 业务约定书 ="AaC!E,W
15.recurring audit 连续审计 '=Acg"aT
16.the client 委托人 bY~V?yNgKM
17.change CPA 更换注册会计师 6;M{suG|
18.the existing CPA 现任注册会计师 ~ET XXu${I
19.the successor CPA 后任注册会计师 Ypinbej
20.the preceding CPA前任注册会计师 S&Hgr_/}c
21.issue the audit report 出具审计报告 xF
3Z>
22.expert 专家 dMI G2log
23.the board of directors 董事会 2cZgG^
24.knowledge of the entity‘ s business 了解被审计单位情况 }1.'2.<Y
25.assess material misstatement risks评估重大错报风险 `@So6%3Y|
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Su+[Q6oC@
27.a general knowledge of —— 初步了解―――的情况 f'Oj01[
28.a more knowledge of—— 进一步了解的情况 y3P4]sq
29.the prior year‘s working papers 以前年度工作底稿 B f.- 5
30.minutes of meeting 会议纪要 V~$?]Z %_
31.business risks 经营风险 e=_Ng
j)
32.appropriateness 适当性 <EY{goW
33.accounting estimate 会计估计 hANe$10=H
34.management representations 管理层声明 JC/nHM
35.going concern assumption 持续经营假设 I:;umyRH
36.audit plan 审计计划 ^#4<~zU
37.significant audit areas 重点审计领域 =yPV9#(I/
38.error 错误 oS<*\!&D
39.fraud舞弊 YmHu8H_Q
40.modified or additional procedures 修改或追加审计程序 `1lGAKv
41.misappropriation of assets 侵占资产 NuXII-
42.transactions without substance 虚假交易 0L d"df*
43.unusual pressures 异常压力 :xY9eq=
44.the suspected noncompliance 涉嫌存在违法行为 \]3[Xw-$
45.materialiy 重要性 v"_E0
3!
46.exceed the materiality level 超过重要性水平 4MCj*ok<
47.approach the materiality level 接近重要性水平 *De'4r 2
48.an acceptably low level 可接受水平 cXb&Rm'L
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 h1$75E?,
50.misstatements or omissions 错报或漏报 X]=8Oa
51.aggregate 总计 lx> ."rW
52.subsequent events 期后事项 5!Ovd
O}g
53.adjust the financial statements 调整财务报表 %{?9#))
54.perform additional audit procedures 实施追加的审计程序 Q9&H/]"v
55.audit risk 审计风险 v]}\Ns/
56.detection risk 检查风险 =}Yz[-I
57.inappropriate audit opinion 不适当的审计意见 HKVtO%&
58.material misstatement 重大的错报 {/qQ=$t
59.tolerable misstatement 可容忍错报 n(sseQ|\
60.the acceptable level of detection risk 可接受的检查风险 [n3@*)q's
61.assessed level of material misstatement risk 重大错报风险的评估水平 |3`8$-
62.simall business 小规模企业 |w5,%#AeO$
63.accounting system 会计系统 bKEiS8x
64.test of control 控制测试 !x") uYf
65.walk-through test 穿行测试 ryb81 .|
66.communication 沟通 +fQJ#?N2n
67.flow chart 流程图 wEQZ9?\
68.reperformance of internal control 重新执行 Z,V<&9a;
69.audit evidence 审计证据 yI/ FD
70.substantive procedures 实质性程序 YdN]Tqc
71.assertions 认定 ,E"n 7*6mr
72.esistence 存在 %l!-rXp
73.occurrence 发生 }L=Qp=4
74.completeness 完整性 Ko|gH]B'
75.rights and obligations 权利和义务 U.Y7]#P:
76.valuation and allocation 计价和分摊 h05<1>?|
77.cutoff 截止 vhDtjf/*
78.accuracy 准确性 o/&
IT(v
79.classification 分类 jsP+,brO
80.inspection 检查 ')Y1cO
81.supervision of counting 监盘 ZKM@U?PK
82.observation 观察 F3L+X5D.yu
83.confirmation 函证 AS'+p %(
84.computation 计算 yI^7sf7k
85.analytical procedures 分析程序 as@?
Kv
86.vouch 核对 [2!C^\t
87.trace 追查 lbC,*U^
88.audit sampling 审计抽样 ph~BxK )i6
89.error 误差 AJ)&+H
90.expected error 预期误差 qqys`.
91.population 总体 RiFUa
$
92.sampling risk 抽样风险 DWN9_*{
93.non- sampling risk 非抽样风险 kdaq_O:s
94.sampling unit 抽样单位 Y~?Z'uR
95.statistical sampling 统计抽样 &y7xL-xP
96.tolerable error 可容忍误差 >*Ej2ex
97.the risk of under reliance 信赖不足风险 %/qwqo`Q
98.the risk of over reliance 信赖过度风险 ~YByyJG
99.the risk of incorrect rejection 误拒风险 EV7lgKM^
100. the risk of incorrect acceptance 误受风险 0
ZSn r+
101.working trial balance 试算平衡表 =ADOf_n}
102.index and cross-referencing 索引和交叉索引 {qOqtkj
103.cash receipt 现金收入 }(,{^".[}
104.cash disbursement 现金支出 fK2r6D9
105.bank statement 银行对账单 y>)c?9X
106.bank reconciliation 银行存款余额调节表 G&