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注会《审计》英语常用词汇 E tx`K5Tr]
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1.audit 审计 #F!Kxks
2.attestation 鉴证 ]KWK}Zyi
3.credibility 可信赖程度 l x e`u}[
4.audit of financial statements 财务报表审计 ZYa\"zp-
5.agreed-upon procedures 执行商定程序 xI?0N<'.*q
6.high levels of assurance 高水平保证 B!}BM}r
7.compilation 编制 `a
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8.reliability 可靠性 +< yhcSSTB
9.relevance 相关性 p>q&&;fe
10.professional skepticism 职业谨慎 v5T`K=qC
11.objectivity 客观性 d`Oe_<
12. professional competence 专业胜任能力 !MoOKW
13.Senior/CPA-in-charge 项目经理 [(ygisqt
14.audit engagement letter 业务约定书 o\4CoeG
15.recurring audit 连续审计 -w]/7cH
16.the client 委托人 F.?01,J=1
17.change CPA 更换注册会计师 F+ukAT
18.the existing CPA 现任注册会计师 n(>C'<otj
19.the successor CPA 后任注册会计师 q>-R3HB
20.the preceding CPA前任注册会计师 hm\\'_u
21.issue the audit report 出具审计报告 +AoP{x$Ia
22.expert 专家 2Lfah?Tx~C
23.the board of directors 董事会 I8u!\F
24.knowledge of the entity‘ s business 了解被审计单位情况 |@RpWp>2
25.assess material misstatement risks评估重大错报风险 HTk\723Rdw
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]JdJe6`Mc
27.a general knowledge of —— 初步了解―――的情况 'Jydu
28.a more knowledge of—— 进一步了解的情况 Z5B/|{
29.the prior year‘s working papers 以前年度工作底稿 c<4F4k7
30.minutes of meeting 会议纪要 q@l(Qol
31.business risks 经营风险 ]
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32.appropriateness 适当性 CZ(`|;BC*
33.accounting estimate 会计估计 Od{jt7 <j#
34.management representations 管理层声明 BvK QlT
35.going concern assumption 持续经营假设 8sg|MWSU
36.audit plan 审计计划 c-B
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37.significant audit areas 重点审计领域 _TUm$#@Y`
38.error 错误 Svw<XJ
39.fraud舞弊 S!hXf|*0[
40.modified or additional procedures 修改或追加审计程序 =45W\
41.misappropriation of assets 侵占资产 G\=_e
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42.transactions without substance 虚假交易 Z\ )C_p\-
43.unusual pressures 异常压力 vtyx`F
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44.the suspected noncompliance 涉嫌存在违法行为 UpfZi9v?W
45.materialiy 重要性 :( ,mL2[
46.exceed the materiality level 超过重要性水平 6kR\xP]Kr
47.approach the materiality level 接近重要性水平 1nI^-aQ3
48.an acceptably low level 可接受水平 M0w/wt|
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 "0Q1qZ
50.misstatements or omissions 错报或漏报 %tm p
51.aggregate 总计 66\jV6eH7L
52.subsequent events 期后事项 "=A>}q@;H
53.adjust the financial statements 调整财务报表 K_ke2{4Jm
54.perform additional audit procedures 实施追加的审计程序 }k7'"`#?"
55.audit risk 审计风险 gXy-Mpzp
56.detection risk 检查风险 q0./O|Dj
57.inappropriate audit opinion 不适当的审计意见 |=K_F3aJ
58.material misstatement 重大的错报 Ri)uq\E/#
59.tolerable misstatement 可容忍错报 pC(
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60.the acceptable level of detection risk 可接受的检查风险 iw\%h9
61.assessed level of material misstatement risk 重大错报风险的评估水平 <f>akT,W
62.simall business 小规模企业 tR)H~l7q
63.accounting system 会计系统 ~h)&&'a
64.test of control 控制测试 :]WqfR)#
65.walk-through test 穿行测试 {mTytT
66.communication 沟通 i9 A ~<
67.flow chart 流程图 |+}G|hx@9
68.reperformance of internal control 重新执行 s_Wyh
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69.audit evidence 审计证据 )T|L,Lp
70.substantive procedures 实质性程序 j0mM>X HB
71.assertions 认定 [L(hG a
72.esistence 存在 Q5a)}6-5
73.occurrence 发生
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74.completeness 完整性 *%gF2@=r8F
75.rights and obligations 权利和义务 FN^FvQ
76.valuation and allocation 计价和分摊 :/N+;- 18
77.cutoff 截止 DjLL|jF
78.accuracy 准确性 k'3Wt*i
79.classification 分类 V/%~F6e
80.inspection 检查 /+|#^:@
81.supervision of counting 监盘 W|5_$p
82.observation 观察 dl~|Izm
83.confirmation 函证 I#rubAl
84.computation 计算 Z`Z5sj 4{
85.analytical procedures 分析程序
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86.vouch 核对 v)X\GmW7w
87.trace 追查 ~E5z"o6$
88.audit sampling 审计抽样 *>[3I}mM
89.error 误差 *rh,"Zo
90.expected error 预期误差 K8I$]M
91.population 总体 5h{`<W
92.sampling risk 抽样风险 6iA( o*'Yn
93.non- sampling risk 非抽样风险 >I"V],d!6
94.sampling unit 抽样单位 ~bK9R0|<
95.statistical sampling 统计抽样 G}nO@
96.tolerable error 可容忍误差 2kh"8oQ
97.the risk of under reliance 信赖不足风险 #UP~iHbt\
98.the risk of over reliance 信赖过度风险 8|^CK|m6*
99.the risk of incorrect rejection 误拒风险 ]9 w76Z
100. the risk of incorrect acceptance 误受风险 OFU/gaO~
101.working trial balance 试算平衡表 EHf\L
102.index and cross-referencing 索引和交叉索引 L=;
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103.cash receipt 现金收入 s>n(`?@L
104.cash disbursement 现金支出 /~p+j{0L3W
105.bank statement 银行对账单 F>hZ{
106.bank reconciliation 银行存款余额调节表 /e@H^Cgo
107.balance sheet date 资产负债表日 OQ&'Dti
108.net realizable value 可变现净值 TFQ!7'xk)
109.storeroom 仓库 4,p;Km&
110.sale invoice 销售发票 IH*s8tPc
111.price list 价目表 x2Lq=zwJ
112.positive confirmation request 积极式询证函 qoMfSz"(
113.negative confirmation request 消极式询证函 Di.3113t
114.purchase requisition 请购单 WYcA8X/
115.receiving report 验收报告 V9NTs8LKc
116.gross margin 毛利 xg@NQI@7
117.manufacturing overhead 制造费用 }iB|sl2J
118.material requisition 领料单 ]e?x# <S
119.inventory-taking 存货盘点 eGL1
120.bond certificate 债券 #dxgB:l)%l
121.stock certificate 股票 b\7iY&.C|
122.audit report 审计报告 pKG<Nvgz&
123.entity 被审计单位 4'1m4Ugg
124.addressee of the audit report 审计报告的收件人 )FN;+"IJ
125.unqualified opinion 无保留意见 q!~ -(&S
126.qualified opinion 保留意见 =@x`?oe v
127.disclaimer of opinion 无法表示意见 ,MPB/j^o5!
128.adverse opinion 否定意见 $tqJ/:I
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