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注会《审计》英语常用词汇 4k6,pt"
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1.audit 审计 S!J wF&EW
2.attestation 鉴证 n7$21*,
3.credibility 可信赖程度 -ge :y2R_w
4.audit of financial statements 财务报表审计 y]YUuJ9a
5.agreed-upon procedures 执行商定程序 %fzZpd]v=,
6.high levels of assurance 高水平保证 Pkq?tm$#
7.compilation 编制 J|gRG0O9Ya
8.reliability 可靠性 .$s>b#m O
9.relevance 相关性 wU $j/~L
10.professional skepticism 职业谨慎 kCVO!@yZz
11.objectivity 客观性 ?*K{1Ghf
12. professional competence 专业胜任能力 EW Z?q$
13.Senior/CPA-in-charge 项目经理 C%LXGMt
14.audit engagement letter 业务约定书 QVq+';cG
15.recurring audit 连续审计 YB?5s`vr9d
16.the client 委托人 q"OJF'>w5
17.change CPA 更换注册会计师 :,~]R,tJQ
18.the existing CPA 现任注册会计师 >I&'Rj&Mc
19.the successor CPA 后任注册会计师 -V\$oVS0S
20.the preceding CPA前任注册会计师 >`S $(f
21.issue the audit report 出具审计报告 m,1Hlp
22.expert 专家 2g`<*u*
23.the board of directors 董事会 &?wNL@n
24.knowledge of the entity‘ s business 了解被审计单位情况 KhFw%Z0s<
25.assess material misstatement risks评估重大错报风险 '^#=,+ A
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 QGkMT+A
27.a general knowledge of —— 初步了解―――的情况 1SY`V?cu
28.a more knowledge of—— 进一步了解的情况 R4x!b`:i
29.the prior year‘s working papers 以前年度工作底稿 ))xyaYIZkk
30.minutes of meeting 会议纪要 -&UP[Mq
31.business risks 经营风险 L^b /+R#
32.appropriateness 适当性 ~IhLjE
33.accounting estimate 会计估计 DX\|*:,
34.management representations 管理层声明 %fH&UFby
35.going concern assumption 持续经营假设 %+F%C=GqI
36.audit plan 审计计划 J6s@}@R1
37.significant audit areas 重点审计领域 WA1h|:Z
38.error 错误 I%#&@
39.fraud舞弊 xJemc3]2
40.modified or additional procedures 修改或追加审计程序 K|Kc.
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ,%!E-gr
43.unusual pressures 异常压力 {!]7=K)W9
44.the suspected noncompliance 涉嫌存在违法行为 t7; ^rk*
45.materialiy 重要性 OMM5p=2Q
46.exceed the materiality level 超过重要性水平 <Z:Fnp
47.approach the materiality level 接近重要性水平 %X^K5Io
48.an acceptably low level 可接受水平 QswbIP/>:'
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 *ke9/hO1i
50.misstatements or omissions 错报或漏报 CA8N
51.aggregate 总计 W, YYL(L
52.subsequent events 期后事项 6%Ws>H4@|
53.adjust the financial statements 调整财务报表 !L|PDGD
54.perform additional audit procedures 实施追加的审计程序 e4rhB"qQdn
55.audit risk 审计风险 //O9}-
56.detection risk 检查风险 P"k`h=>!4
57.inappropriate audit opinion 不适当的审计意见 Ak=|wY{
58.material misstatement 重大的错报 )/4xR]
59.tolerable misstatement 可容忍错报 H-ewO8@
60.the acceptable level of detection risk 可接受的检查风险 1:Dm,d;
61.assessed level of material misstatement risk 重大错报风险的评估水平 23|R $s>}i
62.simall business 小规模企业 }(-2a*Z;Y
63.accounting system 会计系统 Qi?xx')
64.test of control 控制测试 _W +
65.walk-through test 穿行测试 c'Mi9,q
66.communication 沟通 TLWU7aj&!
67.flow chart 流程图 6f^q >YP
68.reperformance of internal control 重新执行 Z}NMDb:t
69.audit evidence 审计证据 Duh[(r_
70.substantive procedures 实质性程序 h^aUVuL/
71.assertions 认定 l+n0=^ Z
72.esistence 存在 )Co&(;zf
73.occurrence 发生 vf-cx\y7
74.completeness 完整性 66jL2XU<
75.rights and obligations 权利和义务 @9ndr$t
76.valuation and allocation 计价和分摊 "H"4]m1Wc
77.cutoff 截止
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78.accuracy 准确性 eJ2$DgB}t
79.classification 分类 3`3`iN!8\@
80.inspection 检查 9%MHIY5
81.supervision of counting 监盘 hO H
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82.observation 观察 ]Ac&h
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83.confirmation 函证 XkE'k;
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84.computation 计算 -ZKo/N>6}
85.analytical procedures 分析程序 /~nPPC
86.vouch 核对 $Il
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87.trace 追查 tLc9-
88.audit sampling 审计抽样 `^#V1kRmH
89.error 误差 FXd><#U
90.expected error 预期误差 aNxq_pRb
91.population 总体 }
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92.sampling risk 抽样风险 4qe!+!#$
93.non- sampling risk 非抽样风险 B$)&;Q
94.sampling unit 抽样单位 )cUFb:D*"
95.statistical sampling 统计抽样 sPoH12?AL
96.tolerable error 可容忍误差 V3] Z~@
97.the risk of under reliance 信赖不足风险 cq-UVk"Gl
98.the risk of over reliance 信赖过度风险 _A5.
99.the risk of incorrect rejection 误拒风险 kntM
100. the risk of incorrect acceptance 误受风险 cZd{K[fuK
101.working trial balance 试算平衡表 uU;]/
102.index and cross-referencing 索引和交叉索引 J3P)oM[
103.cash receipt 现金收入 e/*T,ZJ
104.cash disbursement 现金支出 W:V:Ej7 h
105.bank statement 银行对账单 c(5r
106.bank reconciliation 银行存款余额调节表 i*9Bu;
107.balance sheet date 资产负债表日 J~,Ny_L
108.net realizable value 可变现净值 DuV@^qSbG.
109.storeroom 仓库 $<QOMfY>
110.sale invoice 销售发票 M+ljg&fy
111.price list 价目表 [l%6wIP&{
112.positive confirmation request 积极式询证函 xfsf
113.negative confirmation request 消极式询证函 $CgR~D2G
114.purchase requisition 请购单 cQOc^W
115.receiving report 验收报告 fO'"UI
116.gross margin 毛利 y)%CNH)*x
117.manufacturing overhead 制造费用 .
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118.material requisition 领料单 FvTc{"w /
119.inventory-taking 存货盘点 D<SLv,Y
120.bond certificate 债券 K[/sVaPZ
121.stock certificate 股票 ,y%4QvG7a
122.audit report 审计报告 `eXTVi|0"~
123.entity 被审计单位 {
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124.addressee of the audit report 审计报告的收件人 ;5TQH_g
125.unqualified opinion 无保留意见 `N.^+Mvx-
126.qualified opinion 保留意见 $ &III
127.disclaimer of opinion 无法表示意见 =k+nC)e
128.adverse opinion 否定意见 {@tqeu%IM
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A (1)ABC 作业基础成本计算 _t'S<jTI
A (2)absorbed overhead 已吸收制造费用 'Bc{N^
A (3)absorption costing 吸收成本计算 b IZ
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A (4)account 账户,报表 Jq8CII
A (5)accounting postulate 会计假设 LL
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A (6)accounting series release 会计公告文件 _RI!Z
A (7)accounting valuation 会计计价 "jFRGgd79
A (8)account sale 承销清单 Mb0l*'ZF
A (9)accountability concept 经营责任概念 zJ9[),;7B
A (10)accountancy 会计职业 XoZPz
A (11)accountant 会计师 ecg>_%.>
A (12)accounting 会计 S.Rq
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A (13)agency cost 代理成本 byrK``f
A (14)accounting bases 会计基础 |gP9^B?3
A (15)accounting manual 会计手册 +&j