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注会《审计》英语常用词汇 ~Zd n#z\
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1.audit 审计 %KmB>9
2.attestation 鉴证 |k4ZTr]?
3.credibility 可信赖程度 db!2nImNu\
4.audit of financial statements 财务报表审计 Pk; 9\0k7
5.agreed-upon procedures 执行商定程序 " lf_`4
6.high levels of assurance 高水平保证 \[+\JWJj
7.compilation 编制
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8.reliability 可靠性 6]}Xi:I
9.relevance 相关性 :l>T~&/98
10.professional skepticism 职业谨慎 ;v6e2NacM'
11.objectivity 客观性 NW9k.D%
12. professional competence 专业胜任能力 V6d*O`
13.Senior/CPA-in-charge 项目经理 6zL
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14.audit engagement letter 业务约定书 <>JDA(F"
15.recurring audit 连续审计
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16.the client 委托人 4[!&L:tR
17.change CPA 更换注册会计师 ~5wCehSb
18.the existing CPA 现任注册会计师 ~^"cq
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19.the successor CPA 后任注册会计师 [<sBnHbvQ.
20.the preceding CPA前任注册会计师 '+X9MzU*\
21.issue the audit report 出具审计报告 EVj48
22.expert 专家 b['TRYc=:
23.the board of directors 董事会 S@7A)
24.knowledge of the entity‘ s business 了解被审计单位情况 ZH%[wQ~4
25.assess material misstatement risks评估重大错报风险 +>OEp*
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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 $XI5fa4Tt
27.a general knowledge of —— 初步了解―――的情况 -c=IO(B/
28.a more knowledge of—— 进一步了解的情况 ,7M9f
29.the prior year‘s working papers 以前年度工作底稿 C({L4O#?o
30.minutes of meeting 会议纪要 ^ D
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31.business risks 经营风险 )M]4p6Y
32.appropriateness 适当性 ZF
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33.accounting estimate 会计估计 A}\Rms2
34.management representations 管理层声明 )}c$n
35.going concern assumption 持续经营假设 va;d[D,
36.audit plan 审计计划 'EREut,>'
37.significant audit areas 重点审计领域 :7Vm]xd}do
38.error 错误 -lMC{~h\(S
39.fraud舞弊 hBE}?J>
40.modified or additional procedures 修改或追加审计程序 &nn.h@zje
41.misappropriation of assets 侵占资产 =QyO$:t
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 mc(&'U8R0I
44.the suspected noncompliance 涉嫌存在违法行为 df1* [
45.materialiy 重要性 .(S,dG0P
46.exceed the materiality level 超过重要性水平 ^[%~cG
47.approach the materiality level 接近重要性水平 x el&8 `
48.an acceptably low level 可接受水平 8`VMdo9
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 mk4%]t"
50.misstatements or omissions 错报或漏报 :M3l#`4Q
51.aggregate 总计 Ir\3c9
52.subsequent events 期后事项 [1nI%/</>
53.adjust the financial statements 调整财务报表 v:6b&wSL3
54.perform additional audit procedures 实施追加的审计程序 wKY6[ vvF
55.audit risk 审计风险
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56.detection risk 检查风险 2
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57.inappropriate audit opinion 不适当的审计意见 $LRFG(
58.material misstatement 重大的错报 XY4s
59.tolerable misstatement 可容忍错报 ,(`@ZFp$
60.the acceptable level of detection risk 可接受的检查风险 J*U(f{Q(
61.assessed level of material misstatement risk 重大错报风险的评估水平 u khI#:[
62.simall business 小规模企业 o3WkbMJWM
63.accounting system 会计系统 ?>o39|M_w
64.test of control 控制测试 b vu` =
65.walk-through test 穿行测试 Tz*5;y%4
66.communication 沟通 8:&@MZQ&!
67.flow chart 流程图 L8j,?u#
68.reperformance of internal control 重新执行 v8%]^` '
69.audit evidence 审计证据 C#-x 3d-{
70.substantive procedures 实质性程序 bY>o%LL-
71.assertions 认定 >M1/m=a
72.esistence 存在 @6D<D6`
73.occurrence 发生 ufR |
74.completeness 完整性 `z=MI66Nl
75.rights and obligations 权利和义务 Jx>P%>+<j
76.valuation and allocation 计价和分摊 A:NY:#uC
77.cutoff 截止 x9_ Lt4
78.accuracy 准确性 ;%jt;Xv9
79.classification 分类 E>g'!
80.inspection 检查 \:=Phbn
81.supervision of counting 监盘 ADBw" ? >
82.observation 观察 FD@! z
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83.confirmation 函证 @s
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84.computation 计算 v%FVz
85.analytical procedures 分析程序 yQx>h6
86.vouch 核对
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87.trace 追查 W.67, 0m$
88.audit sampling 审计抽样 0"QE,pLe4
89.error 误差
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90.expected error 预期误差 1OGlD+f
91.population 总体 rzTyHK[
92.sampling risk 抽样风险 8@qahEgQ
93.non- sampling risk 非抽样风险 'qM3.U
94.sampling unit 抽样单位 [MEa@D<7N
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 c"z%AzUV'
97.the risk of under reliance 信赖不足风险 ~clWG-i
98.the risk of over reliance 信赖过度风险 0?:ZER v
99.the risk of incorrect rejection 误拒风险 ji8Rd"S
100. the risk of incorrect acceptance 误受风险 SA&wW\Ym]
101.working trial balance 试算平衡表 Sph+kiy|
102.index and cross-referencing 索引和交叉索引 PLY7qMw
103.cash receipt 现金收入 HIU@m<
104.cash disbursement 现金支出 B#DV<%GPl
105.bank statement 银行对账单 AHA*yC
106.bank reconciliation 银行存款余额调节表 82=][9d #
107.balance sheet date 资产负债表日 C}>
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108.net realizable value 可变现净值 @1+/r?b
109.storeroom 仓库
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110.sale invoice 销售发票 )b7mzDp(
111.price list 价目表 7RLh#D|
112.positive confirmation request 积极式询证函 L9kP8&&KK
113.negative confirmation request 消极式询证函 H{XW?O^
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114.purchase requisition 请购单 }F.1j!71L
115.receiving report 验收报告 2
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116.gross margin 毛利 uJO*aA{K
117.manufacturing overhead 制造费用 s=nds"J
118.material requisition 领料单 !^7:Rr_
119.inventory-taking 存货盘点 _NkN3f5 1L
120.bond certificate 债券 .Sn1YAhE
121.stock certificate 股票 aj,ZM,Ad
122.audit report 审计报告 ]@P*&FRcZ
123.entity 被审计单位 H xlw1(zS
124.addressee of the audit report 审计报告的收件人 g\.N>P@Bu
125.unqualified opinion 无保留意见 gvJJ.IX]+
126.qualified opinion 保留意见 a9I8WQ
127.disclaimer of opinion 无法表示意见 m\>x_:sE
128.adverse opinion 否定意见 7h<K)aT
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A (1)ABC 作业基础成本计算 |l|]Tw
A (2)absorbed overhead 已吸收制造费用 G](K2=
A (3)absorption costing 吸收成本计算 <