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注会《审计》英语常用词汇 #rL@
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1.audit 审计 oieLh"$
2.attestation 鉴证 z^a?t<+
3.credibility 可信赖程度 tg4&j$
4.audit of financial statements 财务报表审计 )%W2XvG
5.agreed-upon procedures 执行商定程序 `o- <,
6.high levels of assurance 高水平保证 57%cN-
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7.compilation 编制 uy28=BE
8.reliability 可靠性 Ji:@z%osr
9.relevance 相关性 biuo.OG]
10.professional skepticism 职业谨慎 Q9
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11.objectivity 客观性 VZl0)YLK
12. professional competence 专业胜任能力 f\_Q+!^
13.Senior/CPA-in-charge 项目经理 DO*C]
14.audit engagement letter 业务约定书 Vc<n6
15.recurring audit 连续审计 bpCe&*\6K
16.the client 委托人 X'p%$HsMG
17.change CPA 更换注册会计师 M0\[hps~X
18.the existing CPA 现任注册会计师 P?-44m#
19.the successor CPA 后任注册会计师 e 2&i
20.the preceding CPA前任注册会计师 /R?uxhV
21.issue the audit report 出具审计报告 D($UbT-v
22.expert 专家 |/ 7's'
23.the board of directors 董事会 ImW~Jy
24.knowledge of the entity‘ s business 了解被审计单位情况 TuR?r`P%
25.assess material misstatement risks评估重大错报风险 '\qr=0aW
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6<O]_ HZ&
27.a general knowledge of —— 初步了解―――的情况 O
28.a more knowledge of—— 进一步了解的情况 ,)m-nZ5
29.the prior year‘s working papers 以前年度工作底稿 2o}FB\4^i
30.minutes of meeting 会议纪要 /v<8x?=
31.business risks 经营风险 @AyW9!vV;3
32.appropriateness 适当性 q&x#S_!
33.accounting estimate 会计估计 f2XD^:Gc
34.management representations 管理层声明 .;Yei6H
35.going concern assumption 持续经营假设 +#9 (T
36.audit plan 审计计划 iIRigW
37.significant audit areas 重点审计领域 !y0
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38.error 错误 ;f*xOdi*k
39.fraud舞弊 g#NUo/
40.modified or additional procedures 修改或追加审计程序 dg<fUQ
41.misappropriation of assets 侵占资产 LZ$!
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42.transactions without substance 虚假交易 8`<GplO
43.unusual pressures 异常压力 [#H8Mb+7
44.the suspected noncompliance 涉嫌存在违法行为 e
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45.materialiy 重要性 _3JTHf<+
46.exceed the materiality level 超过重要性水平 l0)6[yXK
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 6f1Y:qK'@
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 >eI(M $
50.misstatements or omissions 错报或漏报 KLB?GN?Pb
51.aggregate 总计 oZw#Nd
52.subsequent events 期后事项 53xq%
53.adjust the financial statements 调整财务报表 an@Ue7
54.perform additional audit procedures 实施追加的审计程序 '!GI:U+g
55.audit risk 审计风险 {%dQV#'c
56.detection risk 检查风险 o$;x[US
57.inappropriate audit opinion 不适当的审计意见 =25"qJr
58.material misstatement 重大的错报 n`1i k'x?
59.tolerable misstatement 可容忍错报 rZ7 Ihof
60.the acceptable level of detection risk 可接受的检查风险 =@ RVLml
61.assessed level of material misstatement risk 重大错报风险的评估水平 v.J#d>tvf
62.simall business 小规模企业 Dbd5d]]n3
63.accounting system 会计系统 nIT=/{oyi
64.test of control 控制测试 ggWfk
65.walk-through test 穿行测试 Vh&KfYY
66.communication 沟通 $tJJ
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67.flow chart 流程图 sIe(;%[`
68.reperformance of internal control 重新执行 U^I'X7`r
69.audit evidence 审计证据 %kT:"j(xW
70.substantive procedures 实质性程序 z9ZAY!Zhq]
71.assertions 认定 X8TZePh
72.esistence 存在 N\$6R-L
73.occurrence 发生 )i>KgX
74.completeness 完整性 ujedvw;sO
75.rights and obligations 权利和义务 D=$<Ex^p
76.valuation and allocation 计价和分摊 -W,b*U
77.cutoff 截止 1lM0pl6M
78.accuracy 准确性 TUt)]"h<
79.classification 分类 {,ljIhc,
80.inspection 检查 hJM0A3(Cm
81.supervision of counting 监盘 Q)/q h;Ru
82.observation 观察 |ouk;r24V
83.confirmation 函证 ~gD'up@$/
84.computation 计算 gf@Dy6<
85.analytical procedures 分析程序 mBF?+/l
86.vouch 核对 6=k^gH[g
87.trace 追查 #</yX5!V
88.audit sampling 审计抽样 OZD/t(4?6s
89.error 误差 D.~t#a A
90.expected error 预期误差 FdD'Hp+
91.population 总体 L.'N'-BV
92.sampling risk 抽样风险 jEadVM9
93.non- sampling risk 非抽样风险 ]SI`fja/
94.sampling unit 抽样单位 Fu$otMw%l
95.statistical sampling 统计抽样 N C&1l]
96.tolerable error 可容忍误差 iGIaZ!j aW
97.the risk of under reliance 信赖不足风险 QK\z-'&n
98.the risk of over reliance 信赖过度风险 '1+ Bgf
99.the risk of incorrect rejection 误拒风险 [F$3mzx
100. the risk of incorrect acceptance 误受风险 !ibp/:x
101.working trial balance 试算平衡表 K;~dZ
102.index and cross-referencing 索引和交叉索引 %F7k| Na
103.cash receipt 现金收入 %9K@`v-
104.cash disbursement 现金支出 nHX@
105.bank statement 银行对账单 G[mYx[BTz
106.bank reconciliation 银行存款余额调节表 r BL)ct
107.balance sheet date 资产负债表日 h?b{{
108.net realizable value 可变现净值 jB;+tDC!Co
109.storeroom 仓库 B.o
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110.sale invoice 销售发票 GUxhCoxb
111.price list 价目表 sYL+;(#t
112.positive confirmation request 积极式询证函 )L?Tq"hy
113.negative confirmation request 消极式询证函 >_o_&;=`v
114.purchase requisition 请购单 f"Z2&