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注会《审计》英语常用词汇 2g
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1.audit 审计 /V@~Vlww
2.attestation 鉴证 S9kagiFX\
3.credibility 可信赖程度 EIZSV>
4.audit of financial statements 财务报表审计 ,)%al76E
5.agreed-upon procedures 执行商定程序 `s
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6.high levels of assurance 高水平保证 u,AZMjlF
7.compilation 编制 q]Y [W1
8.reliability 可靠性 gP=(2EVE
9.relevance 相关性 }
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10.professional skepticism 职业谨慎 qr>:meJy4
11.objectivity 客观性 #B7_5y^
12. professional competence 专业胜任能力 gBM6{48GF
13.Senior/CPA-in-charge 项目经理 p)l >bC?3
14.audit engagement letter 业务约定书 4+&4
15.recurring audit 连续审计 r #H(kJu,
16.the client 委托人 rPaUDR4U
17.change CPA 更换注册会计师 FPj j1U`C
18.the existing CPA 现任注册会计师 On%21L;JG
19.the successor CPA 后任注册会计师 Fw,'a
20.the preceding CPA前任注册会计师 L
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21.issue the audit report 出具审计报告 yt,xA;g
22.expert 专家 ,>(/}=Z.
23.the board of directors 董事会 xXG-yh
24.knowledge of the entity‘ s business 了解被审计单位情况 &"!s +_
25.assess material misstatement risks评估重大错报风险 5!WQ
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 AITV+=sN
27.a general knowledge of —— 初步了解―――的情况 -*q:B[d
28.a more knowledge of—— 进一步了解的情况 >q+o
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29.the prior year‘s working papers 以前年度工作底稿 W 2/`O?
30.minutes of meeting 会议纪要 m$nT#@l5bH
31.business risks 经营风险 AgKG>%0
32.appropriateness 适当性 d+FS
33.accounting estimate 会计估计 +EI+@hS
34.management representations 管理层声明 yZ7aH|Q81B
35.going concern assumption 持续经营假设 e}|UVoeH
36.audit plan 审计计划 Z"spu
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37.significant audit areas 重点审计领域 :N!Fe7H,
38.error 错误 Y
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39.fraud舞弊 i4 BCm/h
40.modified or additional procedures 修改或追加审计程序 a/d'
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41.misappropriation of assets 侵占资产 N}`.N
42.transactions without substance 虚假交易 9qyA{
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43.unusual pressures 异常压力 1rs`|iX5
44.the suspected noncompliance 涉嫌存在违法行为 +
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45.materialiy 重要性 K/oC+Z;K
46.exceed the materiality level 超过重要性水平 t~mbe
47.approach the materiality level 接近重要性水平 lwS6"2q
48.an acceptably low level 可接受水平 ^kg[n908Nw
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 y$6m|
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50.misstatements or omissions 错报或漏报 {Rc!S? 8
51.aggregate 总计 &?~OV:r9
52.subsequent events 期后事项 ;dXQB>Za
53.adjust the financial statements 调整财务报表 `[T|Ck5
54.perform additional audit procedures 实施追加的审计程序 lMpj
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55.audit risk 审计风险 kpc3l[.A
56.detection risk 检查风险 }e}J6[wP
57.inappropriate audit opinion 不适当的审计意见 G$X+g{
58.material misstatement 重大的错报 AvW2)+6G
59.tolerable misstatement 可容忍错报 dz^l6<a"n
60.the acceptable level of detection risk 可接受的检查风险 F$TNYZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 wps`2`z
62.simall business 小规模企业 T
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63.accounting system 会计系统 XXuIWIhm
64.test of control 控制测试 Yh`P+L
65.walk-through test 穿行测试 nAc02lJh|
66.communication 沟通 4]c.mDo[T
67.flow chart 流程图 N[$bP)h7
68.reperformance of internal control 重新执行 b"U{@
69.audit evidence 审计证据 $umh&z/
70.substantive procedures 实质性程序
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71.assertions 认定 PoyY}Ra
72.esistence 存在 >)g`;iO
73.occurrence 发生 X+l&MD
74.completeness 完整性 /S29
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75.rights and obligations 权利和义务 Q;p?.GI?-
76.valuation and allocation 计价和分摊 ;XFo:?
77.cutoff 截止
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78.accuracy 准确性 Rv9oK-S
79.classification 分类 }?f%cRT$
80.inspection 检查 %'2DEt??
81.supervision of counting 监盘 ZA4NVt.yN
82.observation 观察 $[zy|Y(
83.confirmation 函证 nic7RN?F<
84.computation 计算 9
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85.analytical procedures 分析程序 m.ib#Y)y
86.vouch 核对 O 0Fw!IQk
87.trace 追查 -phwzR\(t
88.audit sampling 审计抽样 (n'Mf
89.error 误差 IipG?v0z~
90.expected error 预期误差 ~Yrtz
91.population 总体 Nh7Dz
92.sampling risk 抽样风险 )4oTA@wR
93.non- sampling risk 非抽样风险 JA!O,4
94.sampling unit 抽样单位 8l(_{Y5(-
95.statistical sampling 统计抽样 ?)=A[
96.tolerable error 可容忍误差 ]^HlI4 z
97.the risk of under reliance 信赖不足风险 ]MjQr0&M
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 wOH$S=Ba5,
100. the risk of incorrect acceptance 误受风险 3OUZR5_$
101.working trial balance 试算平衡表 c}9.Or`?
102.index and cross-referencing 索引和交叉索引 5&5
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103.cash receipt 现金收入 V:?exJg9
104.cash disbursement 现金支出 &Q7vY
105.bank statement 银行对账单 9I0}:J;7
106.bank reconciliation 银行存款余额调节表 NUVFG;
107.balance sheet date 资产负债表日 6onFf* m!x
108.net realizable value 可变现净值 jOs&E^">&B
109.storeroom 仓库 h
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110.sale invoice 销售发票 Obd@#uab
111.price list 价目表 %<@."uWF
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112.positive confirmation request 积极式询证函 SH#-3&$[
113.negative confirmation request 消极式询证函 d_CY=DHF%`
114.purchase requisition 请购单 -e H5s3:A
115.receiving report 验收报告 N%Gb
116.gross margin 毛利 sqkk4w1#C
117.manufacturing overhead 制造费用 ml=tS,
118.material requisition 领料单 0Da9,&D
119.inventory-taking 存货盘点 Kj|l]'
120.bond certificate 债券 \v(}@zcB|
121.stock certificate 股票 feOX]g#
122.audit report 审计报告 OgpZwwk
123.entity 被审计单位 Y<lJj"G
124.addressee of the audit report 审计报告的收件人 Zo}O,;(F5
125.unqualified opinion 无保留意见 29R_?HBH
126.qualified opinion 保留意见 #.|efdsG
127.disclaimer of opinion 无法表示意见 qV^Z@N+,
128.adverse opinion 否定意见 w'NL\>
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A (1)ABC 作业基础成本计算 @B
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A (2)absorbed overhead 已吸收制造费用 :q_(=EA
A (3)absorption costing 吸收成本计算 9VyY[&
A (4)account 账户,报表 L+s3@C;b
A (5)accounting postulate 会计假设 #l kv&.)x
A (6)accounting series release 会计公告文件 XJ &