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注会《审计》英语常用词汇 'Z{_ws
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1.audit 审计 GB&^<@
2.attestation 鉴证 _Yqog/sG
3.credibility 可信赖程度 ^$VH~i&
4.audit of financial statements 财务报表审计 xZc].l6
5.agreed-upon procedures 执行商定程序 &CcUr#|
6.high levels of assurance 高水平保证 ]8~{C>ch$
7.compilation 编制 W+5<=jXFB
8.reliability 可靠性 UD6:X&Un
9.relevance 相关性 z7$,m#tw
10.professional skepticism 职业谨慎 8G<{L0J%!
11.objectivity 客观性 H5J1j*P<d
12. professional competence 专业胜任能力 At$[&%}
13.Senior/CPA-in-charge 项目经理 kS)azV
14.audit engagement letter 业务约定书 B3NDx+%m
15.recurring audit 连续审计
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16.the client 委托人 Op>l~{{
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17.change CPA 更换注册会计师 o1^Rx5
18.the existing CPA 现任注册会计师 ^(c.AYI
19.the successor CPA 后任注册会计师 5S/YVRXq
20.the preceding CPA前任注册会计师 +5xVgIk#
21.issue the audit report 出具审计报告 *
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22.expert 专家 u,&[I^WK`C
23.the board of directors 董事会 *k^'xL
24.knowledge of the entity‘ s business 了解被审计单位情况 DV5K)m&G
25.assess material misstatement risks评估重大错报风险 ?#]wxH,
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 QRFBMq}'
27.a general knowledge of —— 初步了解―――的情况 Mq,2S
28.a more knowledge of—— 进一步了解的情况 CA[3R
29.the prior year‘s working papers 以前年度工作底稿 *MD\YFXR
30.minutes of meeting 会议纪要 2M$^|j:[
31.business risks 经营风险 `"RT(` m
32.appropriateness 适当性 -:~"c@D
33.accounting estimate 会计估计 #[B]\HO
34.management representations 管理层声明 sO$X5S C9
35.going concern assumption 持续经营假设 U,7O{YM
36.audit plan 审计计划 .tQeOZW'
37.significant audit areas 重点审计领域 Nay&cOz
38.error 错误 s1kG:h2|$
39.fraud舞弊 `~;`q
40.modified or additional procedures 修改或追加审计程序 H:5- S
41.misappropriation of assets 侵占资产 ~|kSQ7O^
42.transactions without substance 虚假交易 8%Eemk >G{
43.unusual pressures 异常压力 QFX/x
44.the suspected noncompliance 涉嫌存在违法行为 #Et%s8{
45.materialiy 重要性 LZ-&qh
46.exceed the materiality level 超过重要性水平 $z
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47.approach the materiality level 接近重要性水平 J)n^b
48.an acceptably low level 可接受水平 Z#znA4;)
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 <!G%P4)
50.misstatements or omissions 错报或漏报 'J1!P:tJ
51.aggregate 总计 OGWZq(c"6
52.subsequent events 期后事项 J<h!H
53.adjust the financial statements 调整财务报表 $ts1XIK%
54.perform additional audit procedures 实施追加的审计程序 SDHJX8Hq
55.audit risk 审计风险 8kYI ~
56.detection risk 检查风险 {"WfA
57.inappropriate audit opinion 不适当的审计意见 W\1V`\gF
58.material misstatement 重大的错报 ^=@`U_(,G
59.tolerable misstatement 可容忍错报 mO8E-D*3
60.the acceptable level of detection risk 可接受的检查风险 V*j1[d
61.assessed level of material misstatement risk 重大错报风险的评估水平 }[mLtv%&
62.simall business 小规模企业 Wz&[cj
63.accounting system 会计系统 9?38/2kX4
64.test of control 控制测试 p{0NKyOvU
65.walk-through test 穿行测试 :N#8|;J1Fl
66.communication 沟通 155vY
67.flow chart 流程图 D&-cNxh
68.reperformance of internal control 重新执行 ^SvGSxi
69.audit evidence 审计证据 ]@wKm1%v
70.substantive procedures 实质性程序 G:4'')T
71.assertions 认定 k^Qd%;bdF
72.esistence 存在 P0<)E
73.occurrence 发生 6R'z3[K9
74.completeness 完整性 aN
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75.rights and obligations 权利和义务 <sw fYT!N
76.valuation and allocation 计价和分摊 z{wZLqG
77.cutoff 截止 q#_<J1)z
78.accuracy 准确性 K*9~g('
79.classification 分类 PUbfQg
80.inspection 检查 Lc! t
81.supervision of counting 监盘 $i;m9_16
82.observation 观察 sDl@
83.confirmation 函证 34c+70x7
84.computation 计算 i#KY'"P
85.analytical procedures 分析程序 vf0
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86.vouch 核对 :zp9L/eh
87.trace 追查 BK)3b6L=%
88.audit sampling 审计抽样 7!PU}[
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89.error 误差 )Nt'Z*K*
90.expected error 预期误差 9][A1+"
91.population 总体 'BX
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92.sampling risk 抽样风险 F#KUu3;B
93.non- sampling risk 非抽样风险 `b*x}HP$
94.sampling unit 抽样单位 8;y\Ln?B
95.statistical sampling 统计抽样 -58Sb"f
96.tolerable error 可容忍误差 V i<6i0
97.the risk of under reliance 信赖不足风险 z`:tl7
98.the risk of over reliance 信赖过度风险 KmpKyc[
99.the risk of incorrect rejection 误拒风险 &6&$vF65c
100. the risk of incorrect acceptance 误受风险 bZ[ay-f6oK
101.working trial balance 试算平衡表 AB=Wj*fr
102.index and cross-referencing 索引和交叉索引 P X>>h}%
103.cash receipt 现金收入 r*f:%epB%
104.cash disbursement 现金支出 fRK=y+gl@
105.bank statement 银行对账单 &Pe[kCO]
106.bank reconciliation 银行存款余额调节表 #3}!Q0
107.balance sheet date 资产负债表日 -'rb+<v
108.net realizable value 可变现净值 [13NhF3.P
109.storeroom 仓库 OLE@35"v]
110.sale invoice 销售发票 /[+qw%>
111.price list 价目表 }e-D&