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注会《审计》英语常用词汇 v^e[`]u(
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1.audit 审计 M+Dkn3bx
2.attestation 鉴证 >
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3.credibility 可信赖程度 __zsrIUJ
4.audit of financial statements 财务报表审计 (A1 !)c
5.agreed-upon procedures 执行商定程序 IqmavnM#
6.high levels of assurance 高水平保证 p{.EF
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7.compilation 编制 -QRKDp
8.reliability 可靠性 $BG9<:p
9.relevance 相关性 m'%F,c)
10.professional skepticism 职业谨慎 ^b&aDm~(7
11.objectivity 客观性 0\.y0
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12. professional competence 专业胜任能力 iXBc ~S
13.Senior/CPA-in-charge 项目经理 'A4Lr
14.audit engagement letter 业务约定书 ~=}56yxl[
15.recurring audit 连续审计 p_[k^@$
16.the client 委托人 ym-212wl
17.change CPA 更换注册会计师 55hJRm3
18.the existing CPA 现任注册会计师 U,)+wZJ
19.the successor CPA 后任注册会计师 Q7i^VN
20.the preceding CPA前任注册会计师 -OoXb( I4
21.issue the audit report 出具审计报告 (xq25;|Y
22.expert 专家 l'c|I
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23.the board of directors 董事会 c D7q;|+
24.knowledge of the entity‘ s business 了解被审计单位情况 ^M8\ 3G
25.assess material misstatement risks评估重大错报风险 89~) nV)
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 aY6]NpT
27.a general knowledge of —— 初步了解―――的情况 \\BblzGMR
28.a more knowledge of—— 进一步了解的情况 k4eV*e8
29.the prior year‘s working papers 以前年度工作底稿 <` HLG2
30.minutes of meeting 会议纪要 $YFn$.70\
31.business risks 经营风险 P oC*>R8
32.appropriateness 适当性 4uD!-1LT@
33.accounting estimate 会计估计 XYf;72*
34.management representations 管理层声明 :*Sl\:_X)
35.going concern assumption 持续经营假设 tXwnK[~x
36.audit plan 审计计划 $7,n8ddRy
37.significant audit areas 重点审计领域 |7%M:7Q
38.error 错误 i
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39.fraud舞弊 !i0:1{.
40.modified or additional procedures 修改或追加审计程序 ,f4Hl%T;
41.misappropriation of assets 侵占资产 pvkru-i]
42.transactions without substance 虚假交易 u:<%!?
43.unusual pressures 异常压力 L7C!rS
44.the suspected noncompliance 涉嫌存在违法行为 9qW^@5
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45.materialiy 重要性 BIS5u4
46.exceed the materiality level 超过重要性水平 {'EQ%H$q
47.approach the materiality level 接近重要性水平 enE8T3
48.an acceptably low level 可接受水平 m8#+w0p)
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 kznmA`#jn
50.misstatements or omissions 错报或漏报 r>A,7{
51.aggregate 总计 7hY~
52.subsequent events 期后事项 t d-EB&i\
53.adjust the financial statements 调整财务报表 2Q0fgH2
54.perform additional audit procedures 实施追加的审计程序 Dtt[a
55.audit risk 审计风险 cC b'z
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56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 D'c,z[
58.material misstatement 重大的错报 %Gh!h4Pv
59.tolerable misstatement 可容忍错报 NqVe{+1x
60.the acceptable level of detection risk 可接受的检查风险 `pOiv&>
61.assessed level of material misstatement risk 重大错报风险的评估水平 `gSqwN<x%
62.simall business 小规模企业 3I@j=:(%Y
63.accounting system 会计系统 !*'uPw:l2
64.test of control 控制测试 vrLI`3n]
65.walk-through test 穿行测试 +'x|VPY.PG
66.communication 沟通 2y`rS
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67.flow chart 流程图 ]|@RWzA
68.reperformance of internal control 重新执行 "~> #
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69.audit evidence 审计证据 h,LwC9
70.substantive procedures 实质性程序 P0Z1cN}
71.assertions 认定 H3nx8R$j](
72.esistence 存在 ej4xW~_
73.occurrence 发生 T&j_7Q\;vI
74.completeness 完整性 $i7iv
75.rights and obligations 权利和义务 2<y!3OeN
76.valuation and allocation 计价和分摊 j:0(=H!#
77.cutoff 截止
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78.accuracy 准确性 .q"`)PT
79.classification 分类 Mnn\y Tblp
80.inspection 检查 'x$>h)t]
81.supervision of counting 监盘 aq@/sMn
82.observation 观察 4en[!*
83.confirmation 函证 QI0d:7!W1
84.computation 计算 Lp`q[Z*
85.analytical procedures 分析程序 %ZDo;l+<F6
86.vouch 核对 "u@)
87.trace 追查 }uz*6Z(S
88.audit sampling 审计抽样 TyI"fP
89.error 误差 ]k-<[Z;I,
90.expected error 预期误差 _VFl.U,
91.population 总体 =$`EB
92.sampling risk 抽样风险 UC"<5z
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93.non- sampling risk 非抽样风险 ZaIlo5
94.sampling unit 抽样单位 IV]s!
95.statistical sampling 统计抽样 7^>UUdk(
96.tolerable error 可容忍误差 RP?UKOc
97.the risk of under reliance 信赖不足风险 mI_ ?hl?Pv
98.the risk of over reliance 信赖过度风险 XT~!dq5
99.the risk of incorrect rejection 误拒风险 vN=e
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100. the risk of incorrect acceptance 误受风险 .'.#bH9K
101.working trial balance 试算平衡表 @)owj^sA
102.index and cross-referencing 索引和交叉索引 ?`#)JG,A7
103.cash receipt 现金收入 aY&