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注会《审计》英语常用词汇 MNu0t\`p4
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1.audit 审计 0fOhCxtL@
2.attestation 鉴证 TDH^x1P
3.credibility 可信赖程度 IbI0".o
4.audit of financial statements 财务报表审计 %>m.Z#R(
5.agreed-upon procedures 执行商定程序 f!'i5I]
6.high levels of assurance 高水平保证 ]DVr-f
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7.compilation 编制 -ZaeX]^&Q\
8.reliability 可靠性 O <Rh[Aqn
9.relevance 相关性 pkn^K+<n,
10.professional skepticism 职业谨慎 Cy;UyZ
11.objectivity 客观性 ,#)d
12. professional competence 专业胜任能力 "8f4s|@3
13.Senior/CPA-in-charge 项目经理 aZmN(AJ8v
14.audit engagement letter 业务约定书 E.K^v/dNdq
15.recurring audit 连续审计 )]P(!hW.
16.the client 委托人 0>{
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17.change CPA 更换注册会计师 Xd(^7~i
18.the existing CPA 现任注册会计师 Jy(G
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19.the successor CPA 后任注册会计师 \BnU?z
20.the preceding CPA前任注册会计师 : B^"V\WE
21.issue the audit report 出具审计报告 K0gQr.J53
22.expert 专家 ? "I %K%
23.the board of directors 董事会 Jq/itsg
24.knowledge of the entity‘ s business 了解被审计单位情况 ]E/
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25.assess material misstatement risks评估重大错报风险 B\Nbt!Ps
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 _*o<<C\E
27.a general knowledge of —— 初步了解―――的情况 >5FTBe[D
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 2VN].t:
30.minutes of meeting 会议纪要 RcYUO*
31.business risks 经营风险 \Bo$
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32.appropriateness 适当性 m4/qxm"Dx:
33.accounting estimate 会计估计 hY&Yp^"}]^
34.management representations 管理层声明 @ VWED
35.going concern assumption 持续经营假设 k6bct@7
36.audit plan 审计计划 AT&K> NG
37.significant audit areas 重点审计领域 h&'|^;FM
38.error 错误 FOk&z!xYKd
39.fraud舞弊 U`(=iyWP=
40.modified or additional procedures 修改或追加审计程序 MJGT|u8O&
41.misappropriation of assets 侵占资产 kE:[6reG
42.transactions without substance 虚假交易 NH/A`Wm
43.unusual pressures 异常压力 c>LP}PGk
44.the suspected noncompliance 涉嫌存在违法行为 =dGp&9K,fw
45.materialiy 重要性 So1TH%
46.exceed the materiality level 超过重要性水平 l 2Sar1~1
47.approach the materiality level 接近重要性水平 d"FB+$
48.an acceptably low level 可接受水平 kSz+UMC-7:
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 n6oOknCna
50.misstatements or omissions 错报或漏报 t.(
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51.aggregate 总计 c e;7
52.subsequent events 期后事项 DkWp
53.adjust the financial statements 调整财务报表 Gn2{C%
54.perform additional audit procedures 实施追加的审计程序 @;4;72@O
55.audit risk 审计风险 >?@5>wF
56.detection risk 检查风险 QD@O!};
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57.inappropriate audit opinion 不适当的审计意见 &Gt{9#
58.material misstatement 重大的错报 j.&dHtp
59.tolerable misstatement 可容忍错报 bWo
60.the acceptable level of detection risk 可接受的检查风险 lx+;<la
61.assessed level of material misstatement risk 重大错报风险的评估水平 (l99a&]t
62.simall business 小规模企业 a&%aads
63.accounting system 会计系统 ia5%
64.test of control 控制测试 :Qge1/
65.walk-through test 穿行测试 !,`'VQw$
66.communication 沟通 T1d@=&0"
67.flow chart 流程图 JK!(\Ae.
68.reperformance of internal control 重新执行 _WZx].|A=
69.audit evidence 审计证据 X~r9yl>
70.substantive procedures 实质性程序 6BV 6<PHJ
71.assertions 认定 @7nZjrH
72.esistence 存在 +@rFbsyJ.
73.occurrence 发生 3;v)f": [
74.completeness 完整性 }h^
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75.rights and obligations 权利和义务 TQ(q[:>
76.valuation and allocation 计价和分摊 bL7Gkbs&|
77.cutoff 截止 AY52j
78.accuracy 准确性 HUx`RX0>
79.classification 分类 Q
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80.inspection 检查
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81.supervision of counting 监盘 S(PV*e8
82.observation 观察 Wr[LC&
83.confirmation 函证 JQKXbsXS
84.computation 计算 l!,tssQ
85.analytical procedures 分析程序 #f#6u2nF\
86.vouch 核对 "pO
87.trace 追查 L/u|90)L
88.audit sampling 审计抽样 d#T5=5#
89.error 误差 B!+c74
90.expected error 预期误差 {"'M2w:|D1
91.population 总体 ?^~ZsOd8B
92.sampling risk 抽样风险 ]H/,Q6Q
93.non- sampling risk 非抽样风险 ?2"g*Bak
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 nuq@m0t\#
96.tolerable error 可容忍误差 A$wC!P|;
97.the risk of under reliance 信赖不足风险 !}6'vq
98.the risk of over reliance 信赖过度风险 9?\cm}^?
99.the risk of incorrect rejection 误拒风险 F${s
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100. the risk of incorrect acceptance 误受风险 Pn9".
101.working trial balance 试算平衡表 @K]`!=vUk
102.index and cross-referencing 索引和交叉索引 +t,b/K(?]
103.cash receipt 现金收入 T
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104.cash disbursement 现金支出 VrW]|jIu*
105.bank statement 银行对账单 :P-H8*n""
106.bank reconciliation 银行存款余额调节表 *<^C0:i(
107.balance sheet date 资产负债表日 o+|>D&CW%
108.net realizable value 可变现净值 ~3s?.[}d
109.storeroom 仓库 G
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110.sale invoice 销售发票 ]+e
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111.price list 价目表 P.YT
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112.positive confirmation request 积极式询证函 0
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113.negative confirmation request 消极式询证函 CG%bZco((
114.purchase requisition 请购单 3N > V
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115.receiving report 验收报告 )cH\i91
116.gross margin 毛利 3rRIrrYO
117.manufacturing overhead 制造费用 7Q!ksp
118.material requisition 领料单 RZxh"lIo
119.inventory-taking 存货盘点 (*A@V%H
120.bond certificate 债券 ,9y6:W%5
121.stock certificate 股票 S5JMt;O
122.audit report 审计报告 QI[WXxp
123.entity 被审计单位 _gVihu
124.addressee of the audit report 审计报告的收件人 `
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125.unqualified opinion 无保留意见 c7+6[y DVE
126.qualified opinion 保留意见 ~;oXLCL0})
127.disclaimer of opinion 无法表示意见 g}`g>&l5
128.adverse opinion 否定意见 rT R$\ [C
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A (1)ABC 作业基础成本计算 E#P#{_BR^
A (2)absorbed overhead 已吸收制造费用 #_ulmB;
A (3)absorption costing 吸收成本计算 N%Bl+7,q
A (4)account 账户,报表 S<(i /5Z+
A (5)accounting postulate 会计假设 ,xU#uyB
A (6)accounting series release 会计公告文件 -|'@:cIZ
A (7)accounting valuation 会计计价 ;^:8F
A (8)account sale 承销清单 /'8%=$2Kw
A (9)accountability concept 经营责任概念 F+
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A (10)accountancy 会计职业 1R_@C.I
A (11)accountant 会计师 i3XtrP""
A (12)accounting 会计 3F,M{'q
A (13)agency cost 代理成本 KF&8l/f
A (14)accounting bases 会计基础 =H7p&DhD