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注会《审计》英语常用词汇 0{0;1.ZP
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1.audit 审计 y _'e yR@)
2.attestation 鉴证 ezcS[r
3.credibility 可信赖程度 #D`S
4.audit of financial statements 财务报表审计 pXPqDA
5.agreed-upon procedures 执行商定程序 J 16=
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6.high levels of assurance 高水平保证 0 NQ7#A
7.compilation 编制 e=gboR
8.reliability 可靠性 _kn]#^ucCe
9.relevance 相关性 R=\v3m
10.professional skepticism 职业谨慎 ;JOD!|
11.objectivity 客观性 ZR/R'prW
12. professional competence 专业胜任能力 .-.q3ib
13.Senior/CPA-in-charge 项目经理 CgVh\4,a
14.audit engagement letter 业务约定书 09R,'QJ|
15.recurring audit 连续审计 rD0k%-{{
16.the client 委托人 uQ:Qb|
17.change CPA 更换注册会计师 gI)w^7Gi
18.the existing CPA 现任注册会计师 OlEpid'Z
19.the successor CPA 后任注册会计师 ,'FD}yw4v
20.the preceding CPA前任注册会计师 f\h%; X
21.issue the audit report 出具审计报告 MxY50^}(
22.expert 专家 D^,\cZbY
23.the board of directors 董事会 B;eW/#`
24.knowledge of the entity‘ s business 了解被审计单位情况 *I:mw8t
25.assess material misstatement risks评估重大错报风险 PSW#^o
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 4-y6MH
27.a general knowledge of —— 初步了解―――的情况 0SJ{@*
28.a more knowledge of—— 进一步了解的情况 |yLk5e~@-
29.the prior year‘s working papers 以前年度工作底稿 xJvLuzUD
30.minutes of meeting 会议纪要 5Xwk*@t2a
31.business risks 经营风险 Ab*]dn`z
32.appropriateness 适当性 d4d\0[
33.accounting estimate 会计估计 TkA9tFi
34.management representations 管理层声明 w`M]0'zls
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 myD{sE2A
37.significant audit areas 重点审计领域 NmjzD
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38.error 错误 azvDvEWCQZ
39.fraud舞弊 yrO?Np
40.modified or additional procedures 修改或追加审计程序 +``>,O6
41.misappropriation of assets 侵占资产 xttYn]T
42.transactions without substance 虚假交易 XK1fHfCEa
43.unusual pressures 异常压力 PPN q:,
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 Ip>^O/}$1
46.exceed the materiality level 超过重要性水平 )nhfkW=e
47.approach the materiality level 接近重要性水平 a
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48.an acceptably low level 可接受水平 R @"`~#$$
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 'yE*|Sx
50.misstatements or omissions 错报或漏报 ]a)IMIh;
51.aggregate 总计 '#H&:Htm;L
52.subsequent events 期后事项 `Gf{z%/
53.adjust the financial statements 调整财务报表 #xlZU
54.perform additional audit procedures 实施追加的审计程序 ,SAbC*nq
55.audit risk 审计风险 ?hKm&B;d
56.detection risk 检查风险 aJI>FTdK
57.inappropriate audit opinion 不适当的审计意见 DK)u)?!
58.material misstatement 重大的错报 otU@X 3<_
59.tolerable misstatement 可容忍错报 m6-76ma,hi
60.the acceptable level of detection risk 可接受的检查风险 77``8,
61.assessed level of material misstatement risk 重大错报风险的评估水平 Dft4isyt^
62.simall business 小规模企业 =Qyqfy*@D?
63.accounting system 会计系统 :#Ty^-"]1
64.test of control 控制测试 8AryIgy
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65.walk-through test 穿行测试 BjYOfu'~z
66.communication 沟通 [4Y[?)7
67.flow chart 流程图 mLJDxh'B
68.reperformance of internal control 重新执行 T4e
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69.audit evidence 审计证据 7 xUE,)?
70.substantive procedures 实质性程序 j13riI3A
71.assertions 认定 Im6U_JsNZh
72.esistence 存在 7iP5T
73.occurrence 发生 t{~@I
74.completeness 完整性 Z^<Sj5}6
75.rights and obligations 权利和义务 6Hda]y
76.valuation and allocation 计价和分摊 {ZG:M}ieN
77.cutoff 截止 $1~c_<DN
78.accuracy 准确性 O5O.><RP
79.classification 分类 jSB'>m]
80.inspection 检查 #L\o;p(
81.supervision of counting 监盘 NK~PcdGl
82.observation 观察 u-kZW1wrQ
83.confirmation 函证 p(.N(c
84.computation 计算 ^eobp.U
85.analytical procedures 分析程序 4 HW;
86.vouch 核对 !\ZcOk2
87.trace 追查 <
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88.audit sampling 审计抽样 %w$mSG
89.error 误差 V#NtBreN
90.expected error 预期误差 n%*tMr9 s
91.population 总体 S4)A6z$
92.sampling risk 抽样风险 g*F~8+]Y
93.non- sampling risk 非抽样风险 `&H04x"Y$>
94.sampling unit 抽样单位 a/b92*&k
95.statistical sampling 统计抽样 !j{CuA/
96.tolerable error 可容忍误差 9Yn)t#G'`F
97.the risk of under reliance 信赖不足风险 $]1qbE+
98.the risk of over reliance 信赖过度风险 $.9 +{mz
99.the risk of incorrect rejection 误拒风险 ^Wm*-4
100. the risk of incorrect acceptance 误受风险 i$["aP~G
101.working trial balance 试算平衡表 O~a
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102.index and cross-referencing 索引和交叉索引 /w0w*nH
103.cash receipt 现金收入 .D!WO
104.cash disbursement 现金支出 -n-Z/5~ X
105.bank statement 银行对账单 `4skwvS=
106.bank reconciliation 银行存款余额调节表 3
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107.balance sheet date 资产负债表日 j-QGOuvW
108.net realizable value 可变现净值
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109.storeroom 仓库 Wa<-AZnh
110.sale invoice 销售发票 8A!'I<S1
111.price list 价目表 wh*:\_!0\
112.positive confirmation request 积极式询证函 c`ftd>]
113.negative confirmation request 消极式询证函 ^;4YZwW5w
114.purchase requisition 请购单 [<Q4U{F
115.receiving report 验收报告 @gEr+O1K(
116.gross margin 毛利 ~pRs-
117.manufacturing overhead 制造费用 <