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注会《审计》英语常用词汇 gTK5z.]
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1.audit 审计 %6`{KT?
2.attestation 鉴证 \?,'i/c-
3.credibility 可信赖程度 vqLC?{i+
4.audit of financial statements 财务报表审计 o7feH 6Sh
5.agreed-upon procedures 执行商定程序 )x.}B4z
6.high levels of assurance 高水平保证 r)|X?
7.compilation 编制 [aF?1KxNMt
8.reliability 可靠性 8wz4KG3SK
9.relevance 相关性 '676\2.
10.professional skepticism 职业谨慎 1#AdEd[
11.objectivity 客观性 U[z
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12. professional competence 专业胜任能力 d{.cIv
13.Senior/CPA-in-charge 项目经理 XA~Rn>7&H
14.audit engagement letter 业务约定书 QdKxuG
15.recurring audit 连续审计 V1KWi^
16.the client 委托人 A>6b
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17.change CPA 更换注册会计师 9
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18.the existing CPA 现任注册会计师 M/5e4b
19.the successor CPA 后任注册会计师 $Yt29AQ
20.the preceding CPA前任注册会计师 c=l
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21.issue the audit report 出具审计报告 L!E/ )#{
22.expert 专家 [L1pDICoy
23.the board of directors 董事会 07
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24.knowledge of the entity‘ s business 了解被审计单位情况 J/j1Yf'9
25.assess material misstatement risks评估重大错报风险 /"?y @;Y~
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 lgZ3=h
27.a general knowledge of —— 初步了解―――的情况 m",wjoZe*
28.a more knowledge of—— 进一步了解的情况 B&0^3iKFi
29.the prior year‘s working papers 以前年度工作底稿 w:Fi
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30.minutes of meeting 会议纪要 -
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31.business risks 经营风险 ZVpMR0!
32.appropriateness 适当性 U
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33.accounting estimate 会计估计 9Ot;R?>(
34.management representations 管理层声明 lTPo2-j/eK
35.going concern assumption 持续经营假设 /%Bc*k=ox
36.audit plan 审计计划 .+7GecYz
37.significant audit areas 重点审计领域 [~bfM6Jw
38.error 错误 4NL
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39.fraud舞弊 'v4#mf
40.modified or additional procedures 修改或追加审计程序 }cyHR1K
41.misappropriation of assets 侵占资产 58*s\*V`\
42.transactions without substance 虚假交易 $]4^ENkI
43.unusual pressures 异常压力 BQv+9(:fQB
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 ~.M{n&NM
46.exceed the materiality level 超过重要性水平 cb l@V 1
47.approach the materiality level 接近重要性水平 fGJPZe
48.an acceptably low level 可接受水平 ks7g*; 3{@
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 ~C<
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50.misstatements or omissions 错报或漏报 [JFmhLP9
51.aggregate 总计 In|:6YDL&
52.subsequent events 期后事项 s)"C~w^
53.adjust the financial statements 调整财务报表 w!)B\l^+c
54.perform additional audit procedures 实施追加的审计程序 cTmoz.0
55.audit risk 审计风险 %y33evX/B
56.detection risk 检查风险 ilQR@yp*
57.inappropriate audit opinion 不适当的审计意见 qIK"@i[
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58.material misstatement 重大的错报 ,v:m
59.tolerable misstatement 可容忍错报 AwB ]0H
60.the acceptable level of detection risk 可接受的检查风险 $ud5bT{
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61.assessed level of material misstatement risk 重大错报风险的评估水平 AJSe +1
62.simall business 小规模企业 oD_je~b)
63.accounting system 会计系统 jcQ{,9
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64.test of control 控制测试 ;rpjXP
65.walk-through test 穿行测试 e0"R7a
66.communication 沟通 ?b 2
67.flow chart 流程图 -;'8#"{`^
68.reperformance of internal control 重新执行 !v^D}P 3Y
69.audit evidence 审计证据 xh[Mmq/R
70.substantive procedures 实质性程序 ?"PUw3V3lB
71.assertions 认定
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72.esistence 存在 6GG&mqr+
73.occurrence 发生 [o
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74.completeness 完整性 *7.!"rb8A
75.rights and obligations 权利和义务 #gi0FXL
76.valuation and allocation 计价和分摊 npg.*I/>
77.cutoff 截止
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78.accuracy 准确性 =C8 t5BZ"
79.classification 分类 *PE1)bF
80.inspection 检查 Oi&.pY:X-
81.supervision of counting 监盘 E#r6e+e1Q%
82.observation 观察 [wP;g'F
83.confirmation 函证 %TxFdF{A
84.computation 计算 -0PT(gx
85.analytical procedures 分析程序 `GS!$9j
86.vouch 核对 ,K .P,z~*
87.trace 追查 n(,b$_JK7
88.audit sampling 审计抽样 rOw""mE
89.error 误差 DCM,|FE
90.expected error 预期误差 ;rJR+wpNa
91.population 总体 ?1i>b->
92.sampling risk 抽样风险 }rsD$
93.non- sampling risk 非抽样风险 ^kx
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94.sampling unit 抽样单位 5b3Wt7
95.statistical sampling 统计抽样 :}TT1@
96.tolerable error 可容忍误差 eX7Ev'(H
97.the risk of under reliance 信赖不足风险 i
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98.the risk of over reliance 信赖过度风险 y7dnXO!g9-
99.the risk of incorrect rejection 误拒风险 /J`8Gk59
100. the risk of incorrect acceptance 误受风险 rA&|!1q"B
101.working trial balance 试算平衡表 7kO5hlKeo
102.index and cross-referencing 索引和交叉索引 Ra<mdteZT
103.cash receipt 现金收入 z+F
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104.cash disbursement 现金支出 sXOGI
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105.bank statement 银行对账单 `o
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106.bank reconciliation 银行存款余额调节表 X{\
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107.balance sheet date 资产负债表日 -}@3
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108.net realizable value 可变现净值 048BQ
109.storeroom 仓库 7$WO@yOsh
110.sale invoice 销售发票 buX$O{43I
111.price list 价目表 *DObtS_
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112.positive confirmation request 积极式询证函 B;Ab`UX#t
113.negative confirmation request 消极式询证函 c 6@!?8J
114.purchase requisition 请购单 ug0[*#|Y
115.receiving report 验收报告 LF* 7;a
116.gross margin 毛利 =\`g<0
117.manufacturing overhead 制造费用 qCOv4b`
118.material requisition 领料单 EC$wi|i
119.inventory-taking 存货盘点 *5 ]fjh{
120.bond certificate 债券 YOwo\'|=
121.stock certificate 股票 J/8aDr(+
122.audit report 审计报告 OsPx-|f
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123.entity 被审计单位 yd[}?
124.addressee of the audit report 审计报告的收件人 #qT 97NQ
125.unqualified opinion 无保留意见 Ox.&tW%@
126.qualified opinion 保留意见 sh[Yu
127.disclaimer of opinion 无法表示意见 z"bgtlfb8
128.adverse opinion 否定意见 [tym~ZZ]_m
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A (1)ABC 作业基础成本计算 }legh:/*?O
A (2)absorbed overhead 已吸收制造费用 55MsF}p
A (3)absorption costing 吸收成本计算 _%w-y(Sqn
A (4)account 账户,报表 >w+WG0Z
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A (5)accounting postulate 会计假设 'm}K$h(U
A (6)accounting series release 会计公告文件 _JOrGVmD
A (7)accounting valuation 会计计价 o1YX^-<[F
A (8)account sale 承销清单 ^%-$8sV
A (9)accountability concept 经营责任概念 U(]a(k<r
A (10)accountancy 会计职业 'A
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A (11)accountant 会计师 %s P C3L
A (12)accounting 会计 LOpnPH`
A (13)agency cost 代理成本 &0SX*KyI
A (14)accounting bases 会计基础 zm)
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A (15)accounting manual 会计手册 ]?S\So+
A (16)accounting period 会计期间 J?Brnf.
A (17)accounting policies 会计方针 KRQKL`}}
A (18)accounting rate of return 会计报酬率 y[Zl ,v7
A (19)accounting reference date 会计参照日 9KRHo%m
A (20)accounting reference period 会计参照期间 XWV
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A (21)accrual concept 应计概念 c<