dbby.%
WE) *~5
注会《审计》英语常用词汇 n\ "6ol}>E
cw<IL
27SHj9I
1.audit 审计 3}|[<^$
2.attestation 鉴证 {+J{t\`
3.credibility 可信赖程度 uBlPwb,V
4.audit of financial statements 财务报表审计 0-Mzb{n5
5.agreed-upon procedures 执行商定程序 w/6X
9d
6.high levels of assurance 高水平保证 hE&6;3">
7.compilation 编制 1iF=~@Nz_
8.reliability 可靠性 tj13!Cc}e`
9.relevance 相关性 Tdi^P}i_
10.professional skepticism 职业谨慎 ^ptybVo
11.objectivity 客观性 4#IT" i
12. professional competence 专业胜任能力 1B;2 ~2X
13.Senior/CPA-in-charge 项目经理 r9ulTv
}X
14.audit engagement letter 业务约定书 ]rv\sD`[
15.recurring audit 连续审计 e0`z~z]6&
16.the client 委托人 pAy4%|(
17.change CPA 更换注册会计师 gC1LQ!:;Oi
18.the existing CPA 现任注册会计师 "9caoPI0~
19.the successor CPA 后任注册会计师 ]RT
20.the preceding CPA前任注册会计师 `DYhGk
21.issue the audit report 出具审计报告 b G:\*1T
22.expert 专家 'zYS:W
23.the board of directors 董事会 Y9^l|,bm5
24.knowledge of the entity‘ s business 了解被审计单位情况 99=~vNn
25.assess material misstatement risks评估重大错报风险 !UoA6C:
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 +9Tc.3vQ
27.a general knowledge of —— 初步了解―――的情况 5 bI:xL}
28.a more knowledge of—— 进一步了解的情况 6}6Q:V|
29.the prior year‘s working papers 以前年度工作底稿 <st<oR'
30.minutes of meeting 会议纪要 g#$ C8k
31.business risks 经营风险 l eC!Yj
32.appropriateness 适当性 !yd B,S
33.accounting estimate 会计估计 4A2}3$c9
34.management representations 管理层声明 gy.UTAs
N
35.going concern assumption 持续经营假设 GB$`b'x@S
36.audit plan 审计计划 z x-[@G
37.significant audit areas 重点审计领域 }B-$}
38.error 错误 95,]86
39.fraud舞弊 AX v
q~XE
40.modified or additional procedures 修改或追加审计程序 jYVs\h6
41.misappropriation of assets 侵占资产 6m_mma_,&
42.transactions without substance 虚假交易 /WnCAdDgZ
43.unusual pressures 异常压力 :+"4_f0
44.the suspected noncompliance 涉嫌存在违法行为 (%B{=w}8
45.materialiy 重要性 0b{jox\!B
46.exceed the materiality level 超过重要性水平 vqeH<$WHvy
47.approach the materiality level 接近重要性水平 tc'iKJ5)
48.an acceptably low level 可接受水平 .aNh>`OT'
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 Fe!MA
50.misstatements or omissions 错报或漏报 _WZx].|A=
51.aggregate 总计 X~r9yl>
52.subsequent events 期后事项 6BV 6<PHJ
53.adjust the financial statements 调整财务报表 pbx*Y`v
54.perform additional audit procedures 实施追加的审计程序 6$b=Tr=0
55.audit risk 审计风险 TanWCt4r
56.detection risk 检查风险 }h^
fX
57.inappropriate audit opinion 不适当的审计意见 TQ(q[:>
58.material misstatement 重大的错报 bL7Gkbs&|
59.tolerable misstatement 可容忍错报 AY52j
60.the acceptable level of detection risk 可接受的检查风险 liS'
61.assessed level of material misstatement risk 重大错报风险的评估水平 XY'=_5t
62.simall business 小规模企业 Y(Qb)>K
63.accounting system 会计系统 ')q0VaohC
64.test of control 控制测试 +Csb8
65.walk-through test 穿行测试 E>_Rsw *
66.communication 沟通 Jq0sZ0j
67.flow chart 流程图 WHE<E
rV%
68.reperformance of internal control 重新执行 6y^
zC?
69.audit evidence 审计证据 ql@2<V{
70.substantive procedures 实质性程序 LLgw1 @-D
71.assertions 认定 D|zuj]
72.esistence 存在 J2Dn
73.occurrence 发生 ?$/::
uo
74.completeness 完整性 D/E5&6
75.rights and obligations 权利和义务 /l7 %x.
76.valuation and allocation 计价和分摊 fS"u"]j*e
77.cutoff 截止 lR %#R
78.accuracy 准确性 AZ!/{1 Az
79.classification 分类 i*|HN"!
80.inspection 检查 zbFy3-R P
81.supervision of counting 监盘 p7YYAh@x\
82.observation 观察 .!4'Y}
83.confirmation 函证 2Z{?3mAb;
84.computation 计算 5~h)pt47
85.analytical procedures 分析程序 T
t~4'{Bc
86.vouch 核对 e`0C0GaP
87.trace 追查 ->I.D?p
88.audit sampling 审计抽样 Cj>HMB}
89.error 误差 iM8Cw/DS
90.expected error 预期误差 r%;|gIky
91.population 总体 /kGWd9ujF
92.sampling risk 抽样风险 o`CM15d*7o
93.non- sampling risk 非抽样风险 r^Ra`:ca
94.sampling unit 抽样单位 |.9PwD8~VD
95.statistical sampling 统计抽样 aA?Qr&]M
96.tolerable error 可容忍误差 qXtC7uNj$
97.the risk of under reliance 信赖不足风险 GSRf/::I}4
98.the risk of over reliance 信赖过度风险 . gy:Pl]w
99.the risk of incorrect rejection 误拒风险 P.Tnq
100. the risk of incorrect acceptance 误受风险 %i?
101.working trial balance 试算平衡表 f hK<P_}
102.index and cross-referencing 索引和交叉索引 B*G]Dr)e
103.cash receipt 现金收入 b,Eq-Z;
104.cash disbursement 现金支出 )L&y@dy)
105.bank statement 银行对账单 L!JC)p.
106.bank reconciliation 银行存款余额调节表 Sv#MlS>
107.balance sheet date 资产负债表日 le^Fik
108.net realizable value 可变现净值 [lIX&!T"
109.storeroom 仓库 J;>;K6pW
110.sale invoice 销售发票 !
#Pn_e
111.price list 价目表 _7N?R0j^9N
112.positive confirmation request 积极式询证函 ]n4PM=hz
113.negative confirmation request 消极式询证函 .J -k^+-
114.purchase requisition 请购单 2Ug_3ZuU
115.receiving report 验收报告 6OE
x
An8
116.gross margin 毛利 EC\@$Fg
117.manufacturing overhead 制造费用 iU+SXsXLR4
118.material requisition 领料单 oJM;CN
119.inventory-taking 存货盘点 W)1nc"WqY
120.bond certificate 债券 ;*rGZ?%*
121.stock certificate 股票 n_{&dVE
122.audit report 审计报告 GipiO5)1C
123.entity 被审计单位 \:h7,[e
124.addressee of the audit report 审计报告的收件人 nOyG7:
125.unqualified opinion 无保留意见 @~gPZm
126.qualified opinion 保留意见 8T"L'{ggWB
127.disclaimer of opinion 无法表示意见 Sck!w 3
128.adverse opinion 否定意见 Vw;iE=L
W.4R+kF<
A (1)ABC 作业基础成本计算 P_b5`e0O
A (2)absorbed overhead 已吸收制造费用 MY{Kq;FvRP
A (3)absorption costing 吸收成本计算 %x#S?GMV<
A (4)account 账户,报表 eLT3b6'"?
A (5)accounting postulate 会计假设 ske
eec\V
A (6)accounting series release 会计公告文件 ExS&fUn`C
A (7)accounting valuation 会计计价 !=30s;-
A (8)account sale 承销清单 H.?`90IQ
A (9)accountability concept 经营责任概念 >W+,(kAS
A (10)accountancy 会计职业 iM!V4Wih6
A (11)accountant 会计师 )Fd)YJVR
A (12)accounting 会计 8]&Fu3M^
A (13)agency cost 代理成本 W+u@UJi
A (14)accounting bases 会计基础 bBINjs8C_
A (15)accounting manual 会计手册 &5jc
&CS
A (16)accounting period 会计期间 #}.{|'L
A (17)accounting policies 会计方针 zk }SEt-
A (18)accounting rate of return 会计报酬率 7/&t