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注会《审计》英语常用词汇 *B@#A4f"
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1.audit 审计 pheu4
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2.attestation 鉴证 l{3zlXk3z
3.credibility 可信赖程度 i4> M
4.audit of financial statements 财务报表审计 z7?SuJ
5.agreed-upon procedures 执行商定程序 njJTEUd">
6.high levels of assurance 高水平保证 v0\M$@N[
7.compilation 编制 c
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8.reliability 可靠性 R(_WTs9x4
9.relevance 相关性 `%Kj+^|DS
10.professional skepticism 职业谨慎 ZB$yEW]]~
11.objectivity 客观性 v;z8g^L
12. professional competence 专业胜任能力 >2K'!@~'
13.Senior/CPA-in-charge 项目经理 $!p2Kf>/Q
14.audit engagement letter 业务约定书 ;^E\zs
15.recurring audit 连续审计 /8:e|
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16.the client 委托人 m7A3i<6p
17.change CPA 更换注册会计师 U. <c#S
18.the existing CPA 现任注册会计师 vnbY^ASdw
19.the successor CPA 后任注册会计师 u#u/uS"
20.the preceding CPA前任注册会计师 z\,
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21.issue the audit report 出具审计报告 46l*ui_
22.expert 专家 leSBR,C
23.the board of directors 董事会 p[|V7K'Z
24.knowledge of the entity‘ s business 了解被审计单位情况 vP'!&}
25.assess material misstatement risks评估重大错报风险 d5
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wS$ 'gKA6
27.a general knowledge of —— 初步了解―――的情况 }YC=q
28.a more knowledge of—— 进一步了解的情况 9ec#'i=
29.the prior year‘s working papers 以前年度工作底稿 Oel%lY}m3
30.minutes of meeting 会议纪要 \(^]R,~*!b
31.business risks 经营风险 M`=\ijUwN
32.appropriateness 适当性 $b^ niL
33.accounting estimate 会计估计 uJ1oo| sn
34.management representations 管理层声明 *<{hLf
35.going concern assumption 持续经营假设 r
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36.audit plan 审计计划 r4 5}o
37.significant audit areas 重点审计领域 sy(bL_%
38.error 错误 WT,dTn;W
39.fraud舞弊 L
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40.modified or additional procedures 修改或追加审计程序 N7 _rVcDe
41.misappropriation of assets 侵占资产 .VmRk9Z
42.transactions without substance 虚假交易 QDK }e:4q
43.unusual pressures 异常压力 $LU|
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44.the suspected noncompliance 涉嫌存在违法行为 \q!TI
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45.materialiy 重要性 ]-heG'y]{
46.exceed the materiality level 超过重要性水平 8c%N+E]
47.approach the materiality level 接近重要性水平 y{P~!Yn|
48.an acceptably low level 可接受水平 vgNrHq&2q
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 ei]Q<vT6
50.misstatements or omissions 错报或漏报 $K\;sn; |:
51.aggregate 总计 ^{8CShUCv
52.subsequent events 期后事项 ]d|M@v~c4
53.adjust the financial statements 调整财务报表 voP#}fD
54.perform additional audit procedures 实施追加的审计程序 6khm@}}
55.audit risk 审计风险 m\=Cw&(
56.detection risk 检查风险 IY}GU 2#
57.inappropriate audit opinion 不适当的审计意见 :<
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58.material misstatement 重大的错报 4eaH.&&
59.tolerable misstatement 可容忍错报 -@'R
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60.the acceptable level of detection risk 可接受的检查风险 >*l2]
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61.assessed level of material misstatement risk 重大错报风险的评估水平 `09[25?
62.simall business 小规模企业 X2np.9hie
63.accounting system 会计系统 }LWrtmc
64.test of control 控制测试 PCBV6Y7r
65.walk-through test 穿行测试 H\<PGC"_Y
66.communication 沟通 oq>jCOVh
67.flow chart 流程图 B.b sU
68.reperformance of internal control 重新执行 0!axAvBV
69.audit evidence 审计证据 $['`H)z
70.substantive procedures 实质性程序 54s90
71.assertions 认定 +).=}.k
72.esistence 存在 E%f!SD
73.occurrence 发生 Ym-mfWo^#
74.completeness 完整性 5!6iAS+I
75.rights and obligations 权利和义务 p .~5k
76.valuation and allocation 计价和分摊
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77.cutoff 截止 IMy!8$\u
78.accuracy 准确性 PIsXX#`7;
79.classification 分类 ypA 9WF
80.inspection 检查 K_X(j$2Xc
81.supervision of counting 监盘 ]jmZ5h#[
82.observation 观察 '
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83.confirmation 函证 r6:nYyF$)v
84.computation 计算 p5nrPL
85.analytical procedures 分析程序 jlD3SF~2
86.vouch 核对 #g
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87.trace 追查 OtT*)8*c
88.audit sampling 审计抽样 |;C;d"JC2
89.error 误差 =NRiro
90.expected error 预期误差 _z"\3hZ
91.population 总体 /w*HxtwFmD
92.sampling risk 抽样风险 gF~
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93.non- sampling risk 非抽样风险 #vcQ =%;O
94.sampling unit 抽样单位 Q#4OgNt
95.statistical sampling 统计抽样 }OgZZ8-_M
96.tolerable error 可容忍误差 B@vup {Kg
97.the risk of under reliance 信赖不足风险 uKT\\1Jrq
98.the risk of over reliance 信赖过度风险 0gKSjTqo
99.the risk of incorrect rejection 误拒风险 evyA#~o
100. the risk of incorrect acceptance 误受风险 r?Pk}Q
101.working trial balance 试算平衡表 #W L>ha
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102.index and cross-referencing 索引和交叉索引 W%#LHluP
103.cash receipt 现金收入 rAu@`H?
104.cash disbursement 现金支出 6"bdbV=t
105.bank statement 银行对账单 ?d)eri8,
106.bank reconciliation 银行存款余额调节表 sQ82(N7l
107.balance sheet date 资产负债表日 fd1z
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108.net realizable value 可变现净值 73E[O5?b
109.storeroom 仓库 _^w^tfH]
110.sale invoice 销售发票 j&,%v+x
111.price list 价目表 4?7OP
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112.positive confirmation request 积极式询证函 [sG!|@r
113.negative confirmation request 消极式询证函 ~uO9>(?D
114.purchase requisition 请购单 N..@}}
115.receiving report 验收报告 1ZfhDtK(
116.gross margin 毛利 s|Zv>Qt
117.manufacturing overhead 制造费用 /}-LaiS
118.material requisition 领料单 'n!Sco)C
119.inventory-taking 存货盘点 Q"`J-#L
120.bond certificate 债券 y]%Io]!d
121.stock certificate 股票 % wh>_Ho
122.audit report 审计报告 #xxs^Kbqa#
123.entity 被审计单位 x):h|/B
124.addressee of the audit report 审计报告的收件人 myWa>Mvb
125.unqualified opinion 无保留意见 0hju@&