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注会《审计》英语常用词汇 hRU.^Fn#%
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1.audit 审计 PB
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2.attestation 鉴证 #GTR}|Aga
3.credibility 可信赖程度 6Qo
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4.audit of financial statements 财务报表审计 UMcQqV+vT
5.agreed-upon procedures 执行商定程序 : MfY8P)
6.high levels of assurance 高水平保证 8zDLX,M-
7.compilation 编制 ~N<zv({lG
8.reliability 可靠性 ,4O|{Iu#n
9.relevance 相关性 !
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10.professional skepticism 职业谨慎 LHQ$0LVt>T
11.objectivity 客观性 f6\`eLG i1
12. professional competence 专业胜任能力 !^~
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13.Senior/CPA-in-charge 项目经理 U3R;'80 f
14.audit engagement letter 业务约定书 r#svj*dn
15.recurring audit 连续审计 ,".1![b
16.the client 委托人 k0@b"y*
17.change CPA 更换注册会计师 C`4m#
18.the existing CPA 现任注册会计师 WOw( -
19.the successor CPA 后任注册会计师 fi|k)
20.the preceding CPA前任注册会计师 >iZ"#1ZL2O
21.issue the audit report 出具审计报告 =tP%K*Il4
22.expert 专家 6o
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23.the board of directors 董事会 _h?hFs,N]
24.knowledge of the entity‘ s business 了解被审计单位情况 TBAF_$
25.assess material misstatement risks评估重大错报风险 J>@T'#
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)bc8DyI
27.a general knowledge of —— 初步了解―――的情况 16J"QUuG
28.a more knowledge of—— 进一步了解的情况 mE|?0mRA %
29.the prior year‘s working papers 以前年度工作底稿 Z1 7=g@
30.minutes of meeting 会议纪要 thT2U8%T
31.business risks 经营风险 Mj9Mv<io
32.appropriateness 适当性
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33.accounting estimate 会计估计 `#/0q*$
34.management representations 管理层声明 ,QB]y|:
35.going concern assumption 持续经营假设 -a=RCzX]
36.audit plan 审计计划 wFe?0u
37.significant audit areas 重点审计领域 \
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38.error 错误 `(2Y%L(r
39.fraud舞弊 (_9 u<
40.modified or additional procedures 修改或追加审计程序 | e?:Uq
41.misappropriation of assets 侵占资产 ,Y)7M3I
42.transactions without substance 虚假交易 3PLYC}Jq
43.unusual pressures 异常压力 -nHt6AbqP
44.the suspected noncompliance 涉嫌存在违法行为 >8v4fk
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45.materialiy 重要性 UrMEL;@g
46.exceed the materiality level 超过重要性水平 nzcXL
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47.approach the materiality level 接近重要性水平 e&R?9z-*
48.an acceptably low level 可接受水平 Oq`CK f
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 Lrrc&;
50.misstatements or omissions 错报或漏报 #YiphR&
51.aggregate 总计 h4 X=d5qd
52.subsequent events 期后事项 [C>>j;q%
53.adjust the financial statements 调整财务报表 R^hlfKnt
54.perform additional audit procedures 实施追加的审计程序 QWncKE,O$
55.audit risk 审计风险 wr) \GJ#>
56.detection risk 检查风险 DN$[rCi7
57.inappropriate audit opinion 不适当的审计意见 ~x-"?K
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 v@&UTU
60.the acceptable level of detection risk 可接受的检查风险 QC,LHt?6
61.assessed level of material misstatement risk 重大错报风险的评估水平 &1 BACKu
62.simall business 小规模企业 aVE/qXB
63.accounting system 会计系统 6T9?C|q
64.test of control 控制测试 xlP0?Y1Bl
65.walk-through test 穿行测试 }!`_Bz:
66.communication 沟通 es6]c%o:t^
67.flow chart 流程图 Jyz*W!kI
68.reperformance of internal control 重新执行 X-_ $jKfM
69.audit evidence 审计证据 _+aMP=H
70.substantive procedures 实质性程序 -$A
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71.assertions 认定 .7<6
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72.esistence 存在 _w.H]`C!X
73.occurrence 发生 pXhN? joe
74.completeness 完整性 S^ q%+Z
75.rights and obligations 权利和义务 y),yks?iv
76.valuation and allocation 计价和分摊 <Od5}
77.cutoff 截止 )Y](Mj!D
78.accuracy 准确性 v;WfcpWq2
79.classification 分类 JeXA*U#
80.inspection 检查 yADX^r(
81.supervision of counting 监盘 Ai*+LSG
82.observation 观察 G'<Ie@$6l
83.confirmation 函证 '44I}[cA/
84.computation 计算 SR$?pJh D%
85.analytical procedures 分析程序 P-_2IZiz
86.vouch 核对 N|3a(mtiZ'
87.trace 追查 U&'Xs
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88.audit sampling 审计抽样 = e"RE/q2
89.error 误差 [W8"Mc|ve
90.expected error 预期误差 ev[!:*6P
91.population 总体 ml1My1
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 u$Wv*;TT%
94.sampling unit 抽样单位 dsG:DS`q
95.statistical sampling 统计抽样 Ywo=w:'
96.tolerable error 可容忍误差 GTocN1,Z~a
97.the risk of under reliance 信赖不足风险 qCI0[U@
98.the risk of over reliance 信赖过度风险 E5X#9;U8E"
99.the risk of incorrect rejection 误拒风险 ($X2
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100. the risk of incorrect acceptance 误受风险 g/W&Ap;qVL
101.working trial balance 试算平衡表 #GfM!<q<
102.index and cross-referencing 索引和交叉索引 U:fGIEz{ZY
103.cash receipt 现金收入 zLSha\X
104.cash disbursement 现金支出 ]^6r7nfR6|
105.bank statement 银行对账单 (v0i]1ly[
106.bank reconciliation 银行存款余额调节表 y;VmA#k`
107.balance sheet date 资产负债表日 M!b-;{;'
108.net realizable value 可变现净值 7.nNz&UG]5
109.storeroom 仓库 (J5M+K\H
110.sale invoice 销售发票 *s%M!YM
111.price list 价目表 KPxf
112.positive confirmation request 积极式询证函 QD;:!$Du
113.negative confirmation request 消极式询证函 8FJPw"9
114.purchase requisition 请购单 ,CP&o
115.receiving report 验收报告 ?2<V./2F
116.gross margin 毛利 I~&*8)xM
117.manufacturing overhead 制造费用 Fvr$K*u
118.material requisition 领料单 ,aU8.
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119.inventory-taking 存货盘点 o9+fAH`D
120.bond certificate 债券 'p&q}IO
121.stock certificate 股票 `OHdo$Y9
122.audit report 审计报告 'R
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123.entity 被审计单位 *lBX/O`=
124.addressee of the audit report 审计报告的收件人 l:14uWu|
125.unqualified opinion 无保留意见 jMP;$w
126.qualified opinion 保留意见 ,xg(F0q
127.disclaimer of opinion 无法表示意见 [u;>b?[{
128.adverse opinion 否定意见 X8 A$&