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注会《审计》英语常用词汇 V;V,G+0Re
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1.audit 审计 3n=`SLj/a
2.attestation 鉴证 cIIt ;q[
3.credibility 可信赖程度 k;?Oi?
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4.audit of financial statements 财务报表审计 ?(!<m'jEy
5.agreed-upon procedures 执行商定程序 /#,3JU$w
6.high levels of assurance 高水平保证 7wU$P
7.compilation 编制 <e:2DB&
8.reliability 可靠性 ERE1XOe=D
9.relevance 相关性 j+>#.22+
10.professional skepticism 职业谨慎 UOg4
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11.objectivity 客观性 *Ugtg9j
12. professional competence 专业胜任能力 aeBA`ry"B
13.Senior/CPA-in-charge 项目经理 )E2^G)J$W
14.audit engagement letter 业务约定书 27NhYDo
15.recurring audit 连续审计 5* d
16.the client 委托人 4p%=8G|
17.change CPA 更换注册会计师 'xC83}!k
18.the existing CPA 现任注册会计师 HcrI3
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19.the successor CPA 后任注册会计师 D =Pv:)*]
20.the preceding CPA前任注册会计师 aB(6yBBoxj
21.issue the audit report 出具审计报告 RNJUA^{
22.expert 专家 bS9<LQ*
23.the board of directors 董事会 P2+Z^J`Y>
24.knowledge of the entity‘ s business 了解被审计单位情况 TyCMZsvM,
25.assess material misstatement risks评估重大错报风险 +foyPj!%
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 =eXJZPR
27.a general knowledge of —— 初步了解―――的情况 }5)sS}C
28.a more knowledge of—— 进一步了解的情况 g`skmHS89
29.the prior year‘s working papers 以前年度工作底稿 G\?q{
30.minutes of meeting 会议纪要 bLfbzkNV\1
31.business risks 经营风险 aFj)s?$4]K
32.appropriateness 适当性 73C
33.accounting estimate 会计估计 INyakAmJ}-
34.management representations 管理层声明 y'9
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35.going concern assumption 持续经营假设 Uv-xP(X
36.audit plan 审计计划 )cMW,
37.significant audit areas 重点审计领域 =HF||p@
38.error 错误 [,F5GW{x
39.fraud舞弊 "z^&>#F
40.modified or additional procedures 修改或追加审计程序 Nz,8NM]
41.misappropriation of assets 侵占资产 `+
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42.transactions without substance 虚假交易 }/%(7Ff{
43.unusual pressures 异常压力 "SuBtoK
44.the suspected noncompliance 涉嫌存在违法行为 l1RpG"
45.materialiy 重要性 Z]I[?$y
46.exceed the materiality level 超过重要性水平 -'tgr6=|w"
47.approach the materiality level 接近重要性水平 COx<X\
48.an acceptably low level 可接受水平 kW#{[,7r
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 K,>D%mJ
50.misstatements or omissions 错报或漏报 B@,L83
51.aggregate 总计 ?\QEK
52.subsequent events 期后事项 Daa2.*
53.adjust the financial statements 调整财务报表 1!x-_h}
54.perform additional audit procedures 实施追加的审计程序 ^XV=(k;~bX
55.audit risk 审计风险 cNW [i"
56.detection risk 检查风险 rf% E+bh4
57.inappropriate audit opinion 不适当的审计意见 :(,Eq?
58.material misstatement 重大的错报 O MEPF2:
59.tolerable misstatement 可容忍错报 "G8w}n:y
60.the acceptable level of detection risk 可接受的检查风险 %C]K`=vI-
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 ys5b34JN
63.accounting system 会计系统 TB]Bl.
64.test of control 控制测试 0;Y|Ua[G+~
65.walk-through test 穿行测试 uLw$`ihw
66.communication 沟通 ^oFg5
67.flow chart 流程图 J^@0Ff;=5^
68.reperformance of internal control 重新执行 <uugT9By
69.audit evidence 审计证据 |]5g+sd
70.substantive procedures 实质性程序 C^@~
71.assertions 认定 o9!DK
72.esistence 存在 {YCquoF
73.occurrence 发生 a*}ZT,V
74.completeness 完整性 W*q[f!@
75.rights and obligations 权利和义务 rNL*(PN}lO
76.valuation and allocation 计价和分摊 Z#wmEc.}C
77.cutoff 截止 silTL_$
78.accuracy 准确性 N/A.1W
79.classification 分类 qY24Y
80.inspection 检查 $Nr :YI
81.supervision of counting 监盘 :@TfhQV_=Q
82.observation 观察 1*eWo~G
83.confirmation 函证 Tc6H%itV
84.computation 计算 7XE/bhe%S
85.analytical procedures 分析程序 xzFV]
86.vouch 核对 .1u"16_
87.trace 追查 jXO*_R
88.audit sampling 审计抽样 vjI>TIy
89.error 误差 {89F*
90.expected error 预期误差 (hefpqpi
91.population 总体 0k I.dX)
92.sampling risk 抽样风险 8>TDrpT}
93.non- sampling risk 非抽样风险 klG]PUzd
94.sampling unit 抽样单位 )MFa~/x
95.statistical sampling 统计抽样 bQlShVJL
96.tolerable error 可容忍误差 sKhX0,s&
97.the risk of under reliance 信赖不足风险 &L,zh{Mp
98.the risk of over reliance 信赖过度风险 FO{K=9O
99.the risk of incorrect rejection 误拒风险 t)74(
100. the risk of incorrect acceptance 误受风险 -Cxk#-sb#
101.working trial balance 试算平衡表 7FMg6z8~
102.index and cross-referencing 索引和交叉索引 8CxC`*L(
103.cash receipt 现金收入 [-cYFdt"V
104.cash disbursement 现金支出 L&F0^
105.bank statement 银行对账单 )TxAhaz+
106.bank reconciliation 银行存款余额调节表 !GcH )
107.balance sheet date 资产负债表日 C+-xC~
108.net realizable value 可变现净值 F/[vg
109.storeroom 仓库 Akf?BB3bC
110.sale invoice 销售发票 J7BfH,o
111.price list 价目表 V.kUFTCvf
112.positive confirmation request 积极式询证函 SrfDl*
113.negative confirmation request 消极式询证函 i,BE]w
114.purchase requisition 请购单 QDS=M]
115.receiving report 验收报告 Exox&T
116.gross margin 毛利 T~UKWAKX}
117.manufacturing overhead 制造费用 y&NO[
118.material requisition 领料单 tWYKW 3~]
119.inventory-taking 存货盘点 i~}[/^
120.bond certificate 债券 &[}T41
121.stock certificate 股票 Z |uII#lq
122.audit report 审计报告 q&