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注会《审计》英语常用词汇 5yO#N2jY\
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1.audit 审计 Wme1Uid
2.attestation 鉴证 )- Wn'C'Z
3.credibility 可信赖程度 >Rz#g*@E
4.audit of financial statements 财务报表审计 Wfi:wCqZG
5.agreed-upon procedures 执行商定程序 E#&c]9QM75
6.high levels of assurance 高水平保证 \ _-kOS
7.compilation 编制 S>vVjq?~l(
8.reliability 可靠性 ` maN5)
9.relevance 相关性 6@,'m
10.professional skepticism 职业谨慎 TV[6+i*#
11.objectivity 客观性 d=.n|rS4
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12. professional competence 专业胜任能力 =F!",a~
13.Senior/CPA-in-charge 项目经理 f0HV*%8
14.audit engagement letter 业务约定书 ~Q{[fy=
15.recurring audit 连续审计 o0-fUCmC
16.the client 委托人 (<g;-pZH%
17.change CPA 更换注册会计师 gpO_0U4lQ]
18.the existing CPA 现任注册会计师 0qotC6l~_w
19.the successor CPA 后任注册会计师 b'Piymx
20.the preceding CPA前任注册会计师 ?*MV
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21.issue the audit report 出具审计报告 ><:lUt*N2
22.expert 专家 *BP\6"X
23.the board of directors 董事会 \V!X& a
24.knowledge of the entity‘ s business 了解被审计单位情况 EFT02#F_f
25.assess material misstatement risks评估重大错报风险 D,m&^P=%e
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 `*2*xDuP
27.a general knowledge of —— 初步了解―――的情况 4BUK5)B
28.a more knowledge of—— 进一步了解的情况 JE8p
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29.the prior year‘s working papers 以前年度工作底稿 GmEJ,%A
30.minutes of meeting 会议纪要 =^%Pwkz
31.business risks 经营风险 }GU6Q|s[u[
32.appropriateness 适当性 BW(DaNt^
33.accounting estimate 会计估计 41fm}
34.management representations 管理层声明 !_/8!95
35.going concern assumption 持续经营假设 19YJ`(L`x
36.audit plan 审计计划 D/%b@Ls2ze
37.significant audit areas 重点审计领域 [>aoDJ
38.error 错误 Q e2/4j4
39.fraud舞弊 Y&cjJ`rw
40.modified or additional procedures 修改或追加审计程序 #mz,HK0|aC
41.misappropriation of assets 侵占资产 xhVq
42.transactions without substance 虚假交易 "n2xn%t{
43.unusual pressures 异常压力 `'WY'\|C
44.the suspected noncompliance 涉嫌存在违法行为 4d3]pvv
45.materialiy 重要性 ]@j"0F/`
46.exceed the materiality level 超过重要性水平 /w0v5X7
47.approach the materiality level 接近重要性水平 |Bf:pG!
48.an acceptably low level 可接受水平 Kt&$Si
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5M.n'*
50.misstatements or omissions 错报或漏报 >i#_)th"U!
51.aggregate 总计 `sp'Cl!
52.subsequent events 期后事项 (HX [bG`
53.adjust the financial statements 调整财务报表 w
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54.perform additional audit procedures 实施追加的审计程序 Xy(SzJ%
55.audit risk 审计风险 S|5lx7
56.detection risk 检查风险 aK=3`q
57.inappropriate audit opinion 不适当的审计意见 77bZ
58.material misstatement 重大的错报 A1 s=;qr
59.tolerable misstatement 可容忍错报 gm%bxr@X~
60.the acceptable level of detection risk 可接受的检查风险 v%PWr5]
61.assessed level of material misstatement risk 重大错报风险的评估水平 N~K)0RETn
62.simall business 小规模企业 3~1lVU:
63.accounting system 会计系统 p(b1I+!
64.test of control 控制测试 JI#Enh!Lv
65.walk-through test 穿行测试 _F$t#.o
66.communication 沟通 V/wc[p
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67.flow chart 流程图 @ 6V H%
68.reperformance of internal control 重新执行 d}B_ll#j-
69.audit evidence 审计证据 ) GT?Wd
70.substantive procedures 实质性程序 #*aGzF
71.assertions 认定 $}"Wta
72.esistence 存在 ~[/c'3+4qn
73.occurrence 发生 Tk|;5^#H
74.completeness 完整性 t-
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75.rights and obligations 权利和义务 %JH_Nw.P
76.valuation and allocation 计价和分摊 kG7,1teMk
77.cutoff 截止 Appz1q
78.accuracy 准确性 >b"z`{tE
79.classification 分类 E1 gTrMo
80.inspection 检查 M[3w EX^
81.supervision of counting 监盘 r D!.N
82.observation 观察 nm|m1Z+U
83.confirmation 函证 2P>za\
84.computation 计算 8&[<pbN)
85.analytical procedures 分析程序 WHj4#v
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86.vouch 核对 ydFhw}1>
87.trace 追查 Y>!W&G
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88.audit sampling 审计抽样 ua>~$`@gX
89.error 误差 N~<}\0
90.expected error 预期误差
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91.population 总体 I)/7M}t`
92.sampling risk 抽样风险 F^bQ-
93.non- sampling risk 非抽样风险 |l \/ {F
94.sampling unit 抽样单位 nX aX=
95.statistical sampling 统计抽样 fy-Z{
96.tolerable error 可容忍误差 L<>NL$CrN
97.the risk of under reliance 信赖不足风险 8!`.%)- 4
98.the risk of over reliance 信赖过度风险 eeTaF!W
99.the risk of incorrect rejection 误拒风险 zZ0V6T}
100. the risk of incorrect acceptance 误受风险 p:>?
101.working trial balance 试算平衡表 bRe *(
102.index and cross-referencing 索引和交叉索引 @X><lz
103.cash receipt 现金收入 nVA'O
104.cash disbursement 现金支出 \#c+vfq
105.bank statement 银行对账单 W%ZU& YBc
106.bank reconciliation 银行存款余额调节表 ;Sl0kSu
107.balance sheet date 资产负债表日 UNLNY,P/!)
108.net realizable value 可变现净值 $P9$ ,w4
109.storeroom 仓库 QgM_SY|Rj
110.sale invoice 销售发票 Wk#-LkI
111.price list 价目表 h_"/@6
112.positive confirmation request 积极式询证函 wmCV%g\.d:
113.negative confirmation request 消极式询证函 5 9HaTq
114.purchase requisition 请购单 hg/&[/eodm
115.receiving report 验收报告 BU{V,|10a
116.gross margin 毛利 ]=VI"v<X
117.manufacturing overhead 制造费用 @[Qg}'i
118.material requisition 领料单 "/h"Xg>q
119.inventory-taking 存货盘点 2jBE+k"M
120.bond certificate 债券 [!efQap
121.stock certificate 股票 bjX$idL
122.audit report 审计报告 Jl9TMu!1]
123.entity 被审计单位 zk~ rKQ,
124.addressee of the audit report 审计报告的收件人 vszAr(
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125.unqualified opinion 无保留意见 /4BXF4ksi,
126.qualified opinion 保留意见 a8P6-)W
127.disclaimer of opinion 无法表示意见 !0+Ex
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128.adverse opinion 否定意见 =zGz|YI*?
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A (1)ABC 作业基础成本计算 U>jk`?zW
A (2)absorbed overhead 已吸收制造费用 <?}g[]i
A (3)absorption costing 吸收成本计算 U4pvQE.m<
A (4)account 账户,报表 J%B?YO,
A (5)accounting postulate 会计假设 `3s-\>
A (6)accounting series release 会计公告文件 m;1e xa
A (7)accounting valuation 会计计价 +6-!o,(
A (8)account sale 承销清单 FLOJ
A (9)accountability concept 经营责任概念 ~m&oa@*=y
A (10)accountancy 会计职业 %K,,Sl_
A (11)accountant 会计师 I+Cmj]M s0
A (12)accounting 会计 5E(P,!-.
A (13)agency cost 代理成本 Gnq~1p5^
A (14)accounting bases 会计基础 `W S
A (15)accounting manual 会计手册 DQQjx>CK
A (16)accounting period 会计期间 FJiP>S[]
A (17)accounting policies 会计方针 ts$UC $
A (18)accounting rate of return 会计报酬率 &<