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注会《审计》英语常用词汇 b#N P*L&
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1.audit 审计 _!zc <&~I
2.attestation 鉴证 OEl;R7aOB&
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 ?bM%#x{e
5.agreed-upon procedures 执行商定程序 wxcJ2T d H
6.high levels of assurance 高水平保证 8hS^8
7.compilation 编制 `AE6s.p?
8.reliability 可靠性 Epp>L.?r
9.relevance 相关性 ($`IHKF1.l
10.professional skepticism 职业谨慎 FJH>P\+
11.objectivity 客观性 vkJyD/;=
12. professional competence 专业胜任能力 *LhwIY
13.Senior/CPA-in-charge 项目经理 k-3;3Mq
14.audit engagement letter 业务约定书 9^g8VlQdT
15.recurring audit 连续审计 2~/`L=L
16.the client 委托人 wN'S+4
17.change CPA 更换注册会计师 NLpKh1g
18.the existing CPA 现任注册会计师 H0inU+Ih
19.the successor CPA 后任注册会计师 aWimg6q
20.the preceding CPA前任注册会计师 X\!q8KEpR&
21.issue the audit report 出具审计报告 H+I,c1sF
22.expert 专家 Eh;Ia6}
23.the board of directors 董事会 ~rO&Y{aG#
24.knowledge of the entity‘ s business 了解被审计单位情况 KB~1]cYMp
25.assess material misstatement risks评估重大错报风险 < w}i
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 xib}E[-l#
27.a general knowledge of —— 初步了解―――的情况 !]s=9(O
28.a more knowledge of—— 进一步了解的情况 mY"Dw^)
29.the prior year‘s working papers 以前年度工作底稿 0^Ldw)C"
30.minutes of meeting 会议纪要 2X' H^t]7
31.business risks 经营风险 gNxv.6Pp=
32.appropriateness 适当性 }N-UlL(
33.accounting estimate 会计估计 !lzj.|7=1
34.management representations 管理层声明 p&Nav,9x
35.going concern assumption 持续经营假设 *IbDA
36.audit plan 审计计划 qU6!vgM&
37.significant audit areas 重点审计领域 P\WHM(
38.error 错误 [wSoZB
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39.fraud舞弊 _5n2'\] H`
40.modified or additional procedures 修改或追加审计程序 Mfz(%F|<
41.misappropriation of assets 侵占资产 V9<E`C
42.transactions without substance 虚假交易 2&'uO
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43.unusual pressures 异常压力 zx"EAF{
44.the suspected noncompliance 涉嫌存在违法行为 hU(
45.materialiy 重要性 &/uakkS
46.exceed the materiality level 超过重要性水平 >h2qam
47.approach the materiality level 接近重要性水平 l]DRJ
48.an acceptably low level 可接受水平 o/
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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 pHVDug3
50.misstatements or omissions 错报或漏报 ;;UsHhbhI
51.aggregate 总计
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52.subsequent events 期后事项 Kg2@]J9m
53.adjust the financial statements 调整财务报表 nUONI+6Z/
54.perform additional audit procedures 实施追加的审计程序 moVf(7
55.audit risk 审计风险 BSy4
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56.detection risk 检查风险 N0lFx?4
57.inappropriate audit opinion 不适当的审计意见 24InwR|^
58.material misstatement 重大的错报 V^qBbk%l>D
59.tolerable misstatement 可容忍错报 vQXF$/S
60.the acceptable level of detection risk 可接受的检查风险 "e\73?P
61.assessed level of material misstatement risk 重大错报风险的评估水平 .w\4Th#
62.simall business 小规模企业 2\$<&]q
63.accounting system 会计系统 uJ=&++[
64.test of control 控制测试 _kOuD}_|
65.walk-through test 穿行测试 $aXYtHI
66.communication 沟通 Y
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67.flow chart 流程图 X+emJ&Z$@
68.reperformance of internal control 重新执行 Rbm+V{EF&
69.audit evidence 审计证据 /Y\q&}
70.substantive procedures 实质性程序 Q!~1Xc0S`p
71.assertions 认定 3S^Qo9S
72.esistence 存在 0_y&9Te
73.occurrence 发生 ) tV]h#4
74.completeness 完整性 O{]}{Ss
75.rights and obligations 权利和义务 <C"}OW8
76.valuation and allocation 计价和分摊 )CL/%I,^
77.cutoff 截止 .q]K:}9!\
78.accuracy 准确性 ?\Y7]_]/
79.classification 分类 uTbMp~cYB
80.inspection 检查 Y=pRenV'
81.supervision of counting 监盘 H-5f!>)
82.observation 观察 ?1]B(V9nBq
83.confirmation 函证
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84.computation 计算 QBoX3w=
85.analytical procedures 分析程序 qj*
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86.vouch 核对 IfRrl/!nw
87.trace 追查 S9/\L6Rmf
88.audit sampling 审计抽样 2(D&jL
89.error 误差 71&`6#
90.expected error 预期误差 gJOswN;([
91.population 总体
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92.sampling risk 抽样风险 -IV-"-6(
93.non- sampling risk 非抽样风险 dj0Du^v4
94.sampling unit 抽样单位 wAb_fU&*
95.statistical sampling 统计抽样 f'Xz4;
96.tolerable error 可容忍误差 d7c m?+
97.the risk of under reliance 信赖不足风险 W\DJXM]b
98.the risk of over reliance 信赖过度风险 <* PjG}Z.
99.the risk of incorrect rejection 误拒风险 t^9q>[/d`
100. the risk of incorrect acceptance 误受风险 ER$~kFE2yP
101.working trial balance 试算平衡表 L?y,xA_
102.index and cross-referencing 索引和交叉索引 /_bM~g
103.cash receipt 现金收入 |4Q><6"G
104.cash disbursement 现金支出 K&