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1.audit 审计 y==CTY@
2.attestation 鉴证 fzA9'i`
3.credibility 可信赖程度 j.kG};f
4.audit of financial statements 财务报表审计 H|D.6^
5.agreed-upon procedures 执行商定程序 xm@_IL&P
6.high levels of assurance 高水平保证 W%)Y#C
7.compilation 编制 s@DLt+ O5
8.reliability 可靠性 @I*{f
9.relevance 相关性 $g7<Y*t[
10.professional skepticism 职业谨慎 ASfaX:ke
11.objectivity 客观性 4&f3%eTi
12. professional competence 专业胜任能力 G9:l'\
13.Senior/CPA-in-charge 项目经理 $kKjgQS(
14.audit engagement letter 业务约定书 9,tej
15.recurring audit 连续审计 "nWw;-V}}
16.the client 委托人 Q&V;(L62!
17.change CPA 更换注册会计师 4e1Y/
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18.the existing CPA 现任注册会计师 ]tDDq=+v
19.the successor CPA 后任注册会计师 h}EPnC}
20.the preceding CPA前任注册会计师 Q|L~=9
21.issue the audit report 出具审计报告 %[yJ4WL
22.expert 专家 x;')9/3
23.the board of directors 董事会 ZW}_Qs
24.knowledge of the entity‘ s business 了解被审计单位情况 g[t [/TV
25.assess material misstatement risks评估重大错报风险 [mHdG2X
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n}V_,:Z
27.a general knowledge of —— 初步了解―――的情况 'ah[(F<*@e
28.a more knowledge of—— 进一步了解的情况 P2*<GjV`S/
29.the prior year‘s working papers 以前年度工作底稿 nvUc\7(%NW
30.minutes of meeting 会议纪要 d M-%{
31.business risks 经营风险 #=v~8
32.appropriateness 适当性 (M
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33.accounting estimate 会计估计 J'2X&2
34.management representations 管理层声明 ,iq4Iw
35.going concern assumption 持续经营假设 d:{O\
36.audit plan 审计计划 ujucZ9}yd
37.significant audit areas 重点审计领域 "}JZU!?
38.error 错误 VYhbx
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39.fraud舞弊 !3v1bGk
40.modified or additional procedures 修改或追加审计程序 :\}(&
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41.misappropriation of assets 侵占资产 9$m|'$p3sG
42.transactions without substance 虚假交易 z"4~P3>{g
43.unusual pressures 异常压力 d'I"jZ
44.the suspected noncompliance 涉嫌存在违法行为 Qdp)cT
45.materialiy 重要性 *|E[L^
46.exceed the materiality level 超过重要性水平 t. '!`5G
47.approach the materiality level 接近重要性水平 p[lA\@l[
48.an acceptably low level 可接受水平 8Bg;Kh6B
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 X~i<g?]
50.misstatements or omissions 错报或漏报 S@ f9c
51.aggregate 总计
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52.subsequent events 期后事项 gl_^V&c
53.adjust the financial statements 调整财务报表 }-3mPy(*%
54.perform additional audit procedures 实施追加的审计程序 e NafpK
55.audit risk 审计风险 c7E11 \%&Z
56.detection risk 检查风险 .-X8J t
57.inappropriate audit opinion 不适当的审计意见 TvQo?
58.material misstatement 重大的错报 -FCe:iY! A
59.tolerable misstatement 可容忍错报 F.v{-8G
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60.the acceptable level of detection risk 可接受的检查风险 PAOJ\U
61.assessed level of material misstatement risk 重大错报风险的评估水平 50C
62.simall business 小规模企业 3 SGDy]
63.accounting system 会计系统 9?3&?i2-
64.test of control 控制测试 /Qk4
65.walk-through test 穿行测试 bNoW?8bZ
66.communication 沟通 t@Nyr&|D
67.flow chart 流程图 2Q"K8=s
68.reperformance of internal control 重新执行 (NnH:J`
69.audit evidence 审计证据 CC^'@~)?
70.substantive procedures 实质性程序 A$xF$l
71.assertions 认定 q8Z<{#oXu
72.esistence 存在 P_p<`sC9
73.occurrence 发生 ?8Cq{
74.completeness 完整性 {T
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75.rights and obligations 权利和义务 oFGhNk
76.valuation and allocation 计价和分摊 6qd\)q6T&x
77.cutoff 截止 K>l~SDcZ3
78.accuracy 准确性 X/M4!L}\
79.classification 分类 'anG:=
80.inspection 检查
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81.supervision of counting 监盘 ?#YE`]
82.observation 观察 3gj+%%!G\
83.confirmation 函证 A7hVHxNJ-
84.computation 计算 O|N{v"o
85.analytical procedures 分析程序 Y]u+\y~
86.vouch 核对 S+ ^E.
87.trace 追查 Zdo'{
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88.audit sampling 审计抽样 %\Mo-Ow!\
89.error 误差 gH3vk $WS
90.expected error 预期误差 JOim3(5?s
91.population 总体 }:*]aL<7_
92.sampling risk 抽样风险 Y.ToIka{
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 2oRg 2R}
95.statistical sampling 统计抽样 X<
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96.tolerable error 可容忍误差 rkY[E(SY
97.the risk of under reliance 信赖不足风险 :7?FF'u
98.the risk of over reliance 信赖过度风险 n`&U~s8w
99.the risk of incorrect rejection 误拒风险 TSWM
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100. the risk of incorrect acceptance 误受风险 0f>5(ek
101.working trial balance 试算平衡表 "E?2xf|.
102.index and cross-referencing 索引和交叉索引 c+nq] xOs'
103.cash receipt 现金收入 3az&