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注会《审计》英语常用词汇 MWl@smRh
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1.audit 审计 4Z_.Jdu w
2.attestation 鉴证 H)S3/%.|
3.credibility 可信赖程度 6-3l6q
4.audit of financial statements 财务报表审计 ~K[rQ
5.agreed-upon procedures 执行商定程序 <n><A+D
6.high levels of assurance 高水平保证 R8 m/Nt2
7.compilation 编制 rLwc=(|
8.reliability 可靠性 c_iF S
9.relevance 相关性 h+Dok#g
10.professional skepticism 职业谨慎 p})&Zl)
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11.objectivity 客观性 C?O{l%0
12. professional competence 专业胜任能力 pQp}HD!-
13.Senior/CPA-in-charge 项目经理 >eC^]#c
14.audit engagement letter 业务约定书 `drvu?F
15.recurring audit 连续审计 )6(mf2&
16.the client 委托人 9xWrz;tzo
17.change CPA 更换注册会计师 !-QKh aY
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 =y':VIVJC
20.the preceding CPA前任注册会计师 Qu\E/T`
21.issue the audit report 出具审计报告 HV sIbQS
22.expert 专家 $d"6y
23.the board of directors 董事会 T>c;q%A/
24.knowledge of the entity‘ s business 了解被审计单位情况 yqK82z5U*R
25.assess material misstatement risks评估重大错报风险 @ +7'0[y?
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3] !(^N>V
27.a general knowledge of —— 初步了解―――的情况 ^I0SfZ'Y
28.a more knowledge of—— 进一步了解的情况 HZ|6&9w
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29.the prior year‘s working papers 以前年度工作底稿 L+,{*Uj[;
30.minutes of meeting 会议纪要 a%AU9?/q#
31.business risks 经营风险 iz'8P-]K>
32.appropriateness 适当性 VHJr+BQ1K/
33.accounting estimate 会计估计 f5G17: Q
34.management representations 管理层声明 D1w_Vpz
35.going concern assumption 持续经营假设 %pMW5]H
36.audit plan 审计计划 V=YK3){>A
37.significant audit areas 重点审计领域 +|}~6`
38.error 错误 ?LZ)r^ger
39.fraud舞弊 w qsPGkJJ7
40.modified or additional procedures 修改或追加审计程序 I@hC$o
41.misappropriation of assets 侵占资产 snyx$Qx(
42.transactions without substance 虚假交易 9Kqr9U--v
43.unusual pressures 异常压力 q)P<lKi
44.the suspected noncompliance 涉嫌存在违法行为 %PG0PH4?
45.materialiy 重要性 i{`>!)U
46.exceed the materiality level 超过重要性水平 y,%w`
47.approach the materiality level 接近重要性水平 ZK13[_@9
48.an acceptably low level 可接受水平 )
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 pZH
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50.misstatements or omissions 错报或漏报 ZQyT$l~b
51.aggregate 总计 rOcfPLJi0
52.subsequent events 期后事项 z` sH
53.adjust the financial statements 调整财务报表 46 77uy
54.perform additional audit procedures 实施追加的审计程序 UL oTPx@N
55.audit risk 审计风险 cJqPcCq(wn
56.detection risk 检查风险 k<:!^_3H
57.inappropriate audit opinion 不适当的审计意见 5Zq- |"|
58.material misstatement 重大的错报 Oe5aN
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59.tolerable misstatement 可容忍错报 eQ*gnV}rE%
60.the acceptable level of detection risk 可接受的检查风险 Pd3t~1TaW
61.assessed level of material misstatement risk 重大错报风险的评估水平 Qc3!FW<26
62.simall business 小规模企业 {!-w|&bF
63.accounting system 会计系统 ]03!KE
64.test of control 控制测试 @ O%m,
65.walk-through test 穿行测试 /knt5
66.communication 沟通 t$}+oCnkv
67.flow chart 流程图 X=DJOepH'
68.reperformance of internal control 重新执行 vbSz&+52;
69.audit evidence 审计证据 bT8BJY%+
70.substantive procedures 实质性程序 [*1c.&%(
71.assertions 认定 -5Ccuk>6
72.esistence 存在 Y<{j':
73.occurrence 发生 &AoWT:Ea
74.completeness 完整性 ^c=@2#^\
75.rights and obligations 权利和义务 Oy H:
76.valuation and allocation 计价和分摊 d 5Il0sG
77.cutoff 截止 >CYg\vas!
78.accuracy 准确性 @]cpPW-b
79.classification 分类 |C5i3?
80.inspection 检查 w("jyvV[C
81.supervision of counting 监盘 T*$uc,
82.observation 观察 )Dv"seH.
83.confirmation 函证 <H$ CCo
84.computation 计算 $CXqkK<6
85.analytical procedures 分析程序 o XGf#>keg
86.vouch 核对 eqLETo@} *
87.trace 追查 R
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88.audit sampling 审计抽样 7C&`i}/t
89.error 误差 UH[ YH;3O
90.expected error 预期误差 %';n9M
91.population 总体 ^goS?p/z
92.sampling risk 抽样风险 3Hq0\Y"Y
93.non- sampling risk 非抽样风险 PZ"xW0"-
94.sampling unit 抽样单位 6k^
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95.statistical sampling 统计抽样 fA|'}(kH
96.tolerable error 可容忍误差 i~\gEMaO
97.the risk of under reliance 信赖不足风险 )`g[k"yB3
98.the risk of over reliance 信赖过度风险 ka]n+"~==\
99.the risk of incorrect rejection 误拒风险 ;E*ozKpm
100. the risk of incorrect acceptance 误受风险 Qi[T!1
101.working trial balance 试算平衡表 /0(4wZe~?
102.index and cross-referencing 索引和交叉索引 |=7%Edkd
103.cash receipt 现金收入 ( /uL6W d0
104.cash disbursement 现金支出 d/7c#er
105.bank statement 银行对账单 o]jo R3
106.bank reconciliation 银行存款余额调节表 xNjA>S\]W5
107.balance sheet date 资产负债表日 =r
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108.net realizable value 可变现净值 fF>H7
109.storeroom 仓库 \Ud2]^D=
110.sale invoice 销售发票 a
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111.price list 价目表 :CH'Bt4<
112.positive confirmation request 积极式询证函 .&*Tj}p
113.negative confirmation request 消极式询证函 0`OqD d
114.purchase requisition 请购单 ^ 41p+
115.receiving report 验收报告 GF
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116.gross margin 毛利 DrW]`%Ql
117.manufacturing overhead 制造费用 y*zZ }>
118.material requisition 领料单 r"rEVx#1=
119.inventory-taking 存货盘点 L !{^^7
120.bond certificate 债券 S>**hMU%
121.stock certificate 股票 N\H(AzMw
122.audit report 审计报告 gzw[^d
123.entity 被审计单位 F
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124.addressee of the audit report 审计报告的收件人 /wIZ '
125.unqualified opinion 无保留意见 fV[xv4D.
126.qualified opinion 保留意见 ]QpR>b=[j
127.disclaimer of opinion 无法表示意见 Wlt shZo
128.adverse opinion 否定意见 X2o5Hc)l<
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A (1)ABC 作业基础成本计算 ,$CZ(GQ
A (2)absorbed overhead 已吸收制造费用 !n
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A (3)absorption costing 吸收成本计算 J,jl(=G
A (4)account 账户,报表 bEPXNN
A (5)accounting postulate 会计假设 +y -:(aP
A (6)accounting series release 会计公告文件 js2?t~E]
A (7)accounting valuation 会计计价 W/J3sAYv
A (8)account sale 承销清单 .k[Ptx>
A (9)accountability concept 经营责任概念 nar=\cs~g
A (10)accountancy 会计职业
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A (11)accountant 会计师 CuDU~)`
A (12)accounting 会计 f *)t<1f
A (13)agency cost 代理成本 igz&7U8gg
A (14)accounting bases 会计基础 /@on=~
A (15)accounting manual 会计手册 mQ1QJ_;
A (16)accounting period 会计期间 =L&_6