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注会《审计》英语常用词汇 9Nkr=/I"P
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1.audit 审计 y:>'1"2`
2.attestation 鉴证 j(*ZPo>o
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3.credibility 可信赖程度 ZI8*PX%2
4.audit of financial statements 财务报表审计 %Gk?f=e
5.agreed-upon procedures 执行商定程序 |z`kFil%
6.high levels of assurance 高水平保证 7@@,4_q E
7.compilation 编制 |9X$@R
8.reliability 可靠性 QlmZ4fT[r
9.relevance 相关性 hCcAAF*I;5
10.professional skepticism 职业谨慎 tAM t7p-
11.objectivity 客观性 >%o\Ue
12. professional competence 专业胜任能力 \k69 S/O
13.Senior/CPA-in-charge 项目经理 Q{~ WWv
14.audit engagement letter 业务约定书 6zGM[2
15.recurring audit 连续审计 'p{N5eM
16.the client 委托人 F/ODV=J-
17.change CPA 更换注册会计师 :s}6 a23
18.the existing CPA 现任注册会计师 tf5h/:
19.the successor CPA 后任注册会计师 y]veqa
20.the preceding CPA前任注册会计师 !((J-:=
21.issue the audit report 出具审计报告 +mgmC_Q(0
22.expert 专家 yX'f"*
23.the board of directors 董事会 &H`A S6
24.knowledge of the entity‘ s business 了解被审计单位情况 wePhH*nQ>
25.assess material misstatement risks评估重大错报风险 P&s-
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {H5a.+-(bE
27.a general knowledge of —— 初步了解―――的情况 v9<'nU WVR
28.a more knowledge of—— 进一步了解的情况 *QIlh"
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29.the prior year‘s working papers 以前年度工作底稿 A=(<g";m
30.minutes of meeting 会议纪要 `=zlS"dQ
31.business risks 经营风险 d\_$Nb*
32.appropriateness 适当性 U>,E]'
33.accounting estimate 会计估计 e;kH,fHUI3
34.management representations 管理层声明 5a PPq~%
35.going concern assumption 持续经营假设 ey~5DY7
36.audit plan 审计计划 fXV+aZ
37.significant audit areas 重点审计领域 c89+}]mGq
38.error 错误 l=*60Ag\J~
39.fraud舞弊 r ^m8kYezQ
40.modified or additional procedures 修改或追加审计程序 tLz,t&h
41.misappropriation of assets 侵占资产 sr=~Uq{g
42.transactions without substance 虚假交易 ^Pq4 n%x
43.unusual pressures 异常压力 *" ("^_x\
44.the suspected noncompliance 涉嫌存在违法行为 gyt[ZN_2
45.materialiy 重要性 ;_HG
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46.exceed the materiality level 超过重要性水平 {c;][>l
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 7H+IW4Ma
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
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50.misstatements or omissions 错报或漏报 )H'SU_YU
51.aggregate 总计 O)$rC
52.subsequent events 期后事项 =41g9UQ
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 vSOO[.=
55.audit risk 审计风险 mO6rj=L^
56.detection risk 检查风险 Zt;dPYq>
57.inappropriate audit opinion 不适当的审计意见 )dv w.X
58.material misstatement 重大的错报 e#+u8 LrN
59.tolerable misstatement 可容忍错报 8R) 0|v&;
60.the acceptable level of detection risk 可接受的检查风险 v/fo`]zP
61.assessed level of material misstatement risk 重大错报风险的评估水平 Hz*5ZIw
62.simall business 小规模企业 *CIR$sS
63.accounting system 会计系统 j;GH|22
64.test of control 控制测试 !>,\KxnM
65.walk-through test 穿行测试 .d JX,^
66.communication 沟通 &$1ifG
67.flow chart 流程图 ;77#
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68.reperformance of internal control 重新执行 kkyi`_ZKn
69.audit evidence 审计证据 ]d4`PXI
70.substantive procedures 实质性程序 fbG+.'
71.assertions 认定 z^ai *
72.esistence 存在 s#8mD!T|
73.occurrence 发生 SWX[|sjdB
74.completeness 完整性 e;*GbXd|
75.rights and obligations 权利和义务 = 02$Dwr
76.valuation and allocation 计价和分摊 _6tir'z
77.cutoff 截止 Q|DVB
78.accuracy 准确性 {CO]wqEj
79.classification 分类 WS!:w'rzr
80.inspection 检查 %`M IGi#
81.supervision of counting 监盘 @%oHt*u
82.observation 观察 lR[]A
83.confirmation 函证 nOH x^(
84.computation 计算 hyHeyDO2
85.analytical procedures 分析程序 4
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86.vouch 核对 .qN|.:6a
87.trace 追查 Y#/mE!
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88.audit sampling 审计抽样 isG8S(}IW&
89.error 误差 ]#7{x
90.expected error 预期误差 _5t~g_(1OK
91.population 总体 u . xUM
92.sampling risk 抽样风险 t-gLh(-.
93.non- sampling risk 非抽样风险 Ug VLHwkvk
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 /:+f5\"-b
96.tolerable error 可容忍误差 ZM6`:/lc
97.the risk of under reliance 信赖不足风险 nQtp 4
98.the risk of over reliance 信赖过度风险 3.t
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99.the risk of incorrect rejection 误拒风险 uIvAmc4
100. the risk of incorrect acceptance 误受风险 ?ufX3yia
101.working trial balance 试算平衡表 >8*0"Q
102.index and cross-referencing 索引和交叉索引 ep$C
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103.cash receipt 现金收入 <-]
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104.cash disbursement 现金支出 dbE]&w`?d
105.bank statement 银行对账单 b%-S'@ew
106.bank reconciliation 银行存款余额调节表 P[G.LO
107.balance sheet date 资产负债表日 NrVE[Z#
108.net realizable value 可变现净值 MJzY|
109.storeroom 仓库 [f1'Qb
110.sale invoice 销售发票 \[>Ob
111.price list 价目表 MXsCm(
112.positive confirmation request 积极式询证函 m\0Xh*
113.negative confirmation request 消极式询证函 5}+&Em":
114.purchase requisition 请购单 Mur)'
115.receiving report 验收报告 e}PJN6"5
116.gross margin 毛利 v7h!'U[/
117.manufacturing overhead 制造费用 6H #4iMeh
118.material requisition 领料单 Bp7`W:?#"
119.inventory-taking 存货盘点 + n)_\@aQ
120.bond certificate 债券 k6}M7&nY
121.stock certificate 股票 }%T8?d]
122.audit report 审计报告 J[k,S(Y
123.entity 被审计单位 Ik\n/EE
124.addressee of the audit report 审计报告的收件人 s-Z<
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 4X1!t
127.disclaimer of opinion 无法表示意见 #hQ#_7
128.adverse opinion 否定意见 Rs +),
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A (1)ABC 作业基础成本计算 @mJ#~@*(
A (2)absorbed overhead 已吸收制造费用 cm'`u&S
A (3)absorption costing 吸收成本计算 zUIh^hbFf
A (4)account 账户,报表 Z)7|m
A (5)accounting postulate 会计假设 u alpm#GU
A (6)accounting series release 会计公告文件 B1U<m=Y
A (7)accounting valuation 会计计价 (v)/h>vS
A (8)account sale 承销清单 t|5T,YFG
A (9)accountability concept 经营责任概念 w Avnj
A (10)accountancy 会计职业 MmbS["A
A (11)accountant 会计师 :;g7T -_q
A (12)accounting 会计 T[L7-5U0
A (13)agency cost 代理成本 .,9e~6}
A (14)accounting bases 会计基础 0
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A (15)accounting manual 会计手册 SJJ[y"GvD
A (16)accounting period 会计期间 0^-1/Ec
A (17)accounting policies 会计方针 om1@;u8u
A (18)accounting rate of return 会计报酬率 <NYf !bx
A (19)accounting reference date 会计参照日 ]_EJ "'x
A (20)accounting reference period 会计参照期间 XzD+#+By
A (21)accrual concept 应计概念 z|k0${iu#
A (22)accrual expenses 应计费用 9sI&&Jg
A (23)acid test ration 速动比率(酸性测试比率) ,8`CsY^1
A (24)acquisition 购置 L|*0
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A (25)acquisition accounting 收购会计 >* )fmfY
A (26)activity based accounting 作业基础成本计算 _-R
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A (27)adjusting events 调整事项 Ifu[L&U
A (28)administrative expenses 行政管理费 Tp[-,3L
A (29)advice note 发货通知 ?s-Z3{k
A (30)amortization 摊销 99YgQ Y]HO
A (31)analytical review 分析性检查 t9\}!{<s
A (32)annual equivalent cost 年度等量成本法 c]+uj q
A (33)annual report and accounts 年度报告和报表 }HKt{k&$
A (34)appraisal cost 检验成本 itn<