*9xxX,QT8Q
`(`-S
md
注会《审计》英语常用词汇 d*VvQU8C
"I:*
x X[WX#'f
1.audit 审计 -Eig#]Se3
2.attestation 鉴证 [CfZE
3.credibility 可信赖程度 Pk;yn;
4.audit of financial statements 财务报表审计 l6 }+,v@#
5.agreed-upon procedures 执行商定程序 _+nk3-yQw
6.high levels of assurance 高水平保证 ]z8/S!?
7.compilation 编制 9nY|S{L
8.reliability 可靠性 @"A
5yD5
9.relevance 相关性 ^Ifm1$X}
10.professional skepticism 职业谨慎 R4R\B
11.objectivity 客观性 >)='.aR<
12. professional competence 专业胜任能力 85)C7tJ-g
13.Senior/CPA-in-charge 项目经理 54JZOtC3~
14.audit engagement letter 业务约定书 esE!i0%
15.recurring audit 连续审计 %'_:#!9
16.the client 委托人 ,x!r^YO=
17.change CPA 更换注册会计师 {.p;V
18.the existing CPA 现任注册会计师 q
}>3NCh
19.the successor CPA 后任注册会计师 =$^90Q,Z;
20.the preceding CPA前任注册会计师 upk+L^
21.issue the audit report 出具审计报告 _-TW-{7bh
22.expert 专家 maY.Z<lN
23.the board of directors 董事会 ` OgT"FdL!
24.knowledge of the entity‘ s business 了解被审计单位情况 5h^BXX|Y*
25.assess material misstatement risks评估重大错报风险
=
+Odu
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 b_6cK#
27.a general knowledge of —— 初步了解―――的情况 Eu~1t& 4
28.a more knowledge of—— 进一步了解的情况 | 4}Y:d
29.the prior year‘s working papers 以前年度工作底稿 d$x vE
m
30.minutes of meeting 会议纪要 @1&"S7@}u
31.business risks 经营风险 OFmHj]I7=
32.appropriateness 适当性 x V`l6QS
33.accounting estimate 会计估计 S]|sKY
34.management representations 管理层声明 I{>Z0+
35.going concern assumption 持续经营假设 mSYm18
36.audit plan 审计计划 00f'G2n
37.significant audit areas 重点审计领域 \'[tfSB
38.error 错误 zh0T3U0D
39.fraud舞弊 .w@B )f*
40.modified or additional procedures 修改或追加审计程序 z^.dYb7<
41.misappropriation of assets 侵占资产 Wa.xm_4s2
42.transactions without substance 虚假交易 }uC]o@/
43.unusual pressures 异常压力 koS?UYF`
44.the suspected noncompliance 涉嫌存在违法行为 X
Nfl
45.materialiy 重要性 oQ/T5cOj
46.exceed the materiality level 超过重要性水平 WQ8 "Jj?k6
47.approach the materiality level 接近重要性水平 vqQ)Pu?T
48.an acceptably low level 可接受水平 /SS~IhUX
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 @RszPH1B
50.misstatements or omissions 错报或漏报 0A~UuH0.
51.aggregate 总计 2gkN\w6zQ
52.subsequent events 期后事项 U{Oo@ztT
53.adjust the financial statements 调整财务报表 /5"T46jD
54.perform additional audit procedures 实施追加的审计程序 3h>L0
55.audit risk 审计风险 #qF1z}L(
56.detection risk 检查风险 [q3zs_nz
57.inappropriate audit opinion 不适当的审计意见 iymN|KdpaZ
58.material misstatement 重大的错报
Y/I)ECm
59.tolerable misstatement 可容忍错报 <]KQ$8dtD
60.the acceptable level of detection risk 可接受的检查风险 <)~-]
61.assessed level of material misstatement risk 重大错报风险的评估水平 `{h)-Y``
62.simall business 小规模企业 z,E`+a;
63.accounting system 会计系统
9kF0H
a}J
64.test of control 控制测试 hgW
1g#
65.walk-through test 穿行测试 Cd=$XJ-b
66.communication 沟通 0L8fpGJ
67.flow chart 流程图 [wm0a4fg
68.reperformance of internal control 重新执行 ;L -)$Dy4
69.audit evidence 审计证据 .;Gx.}ITG6
70.substantive procedures 实质性程序 N[\J#x!U
71.assertions 认定 pg7~%E4
72.esistence 存在 NyRa.hgZ;
73.occurrence 发生 z#PaQp5F
74.completeness 完整性 ,.V<rDwN&
75.rights and obligations 权利和义务 @MTv4eC}e
76.valuation and allocation 计价和分摊 (7b9irL&cn
77.cutoff 截止 G rU`;M"
78.accuracy 准确性 Fp@> (M#3
79.classification 分类 v6=%KXSF
80.inspection 检查 .*
9u_2<
81.supervision of counting 监盘
MI(#~\Y~P
82.observation 观察 cUG^^3
!
83.confirmation 函证 Q8h0.(#-
84.computation 计算 }i^|.VZZ
85.analytical procedures 分析程序 b-#{O=B
86.vouch 核对 LS9,:!$
87.trace 追查 f
-F}~S
88.audit sampling 审计抽样 BLaNS4e
89.error 误差 Il*!iX|23<
90.expected error 预期误差 .AO-S)wHR
91.population 总体 Haktr2I
92.sampling risk 抽样风险 >2pxl(i
93.non- sampling risk 非抽样风险 '1
b)(IW
94.sampling unit 抽样单位 u<fZ.1
95.statistical sampling 统计抽样
]ilLed
96.tolerable error 可容忍误差 - QY<o|
97.the risk of under reliance 信赖不足风险
%!nN<%
98.the risk of over reliance 信赖过度风险 D^m2iW;
99.the risk of incorrect rejection 误拒风险 Q
Kr/
100. the risk of incorrect acceptance 误受风险 @M-w8!.~
101.working trial balance 试算平衡表 c"lwFr9x7
102.index and cross-referencing 索引和交叉索引 ~BuBma_
103.cash receipt 现金收入 (2>q
104.cash disbursement 现金支出 pKq[F*Lut
105.bank statement 银行对账单 |X A0F\
106.bank reconciliation 银行存款余额调节表 kw2yb
107.balance sheet date 资产负债表日 6
12,J
108.net realizable value 可变现净值 B&rN