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注会《审计》英语常用词汇 =Uta5$\a)
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1.audit 审计 @8TD^ub
2.attestation 鉴证 8kw`=wSH>
3.credibility 可信赖程度 M SU|
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4.audit of financial statements 财务报表审计 8H3|i7.1h
5.agreed-upon procedures 执行商定程序 ?k~(E`ZE3
6.high levels of assurance 高水平保证 c~(+#a
7.compilation 编制 mu2
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8.reliability 可靠性 }u&.n
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9.relevance 相关性 7z"xjA
10.professional skepticism 职业谨慎 ]5lp.#EB
11.objectivity 客观性 Y&aFAjj
12. professional competence 专业胜任能力 zR/d:P?
13.Senior/CPA-in-charge 项目经理 <jT6|2'
14.audit engagement letter 业务约定书 vBUx)l
15.recurring audit 连续审计
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16.the client 委托人 g]R }w@nJ
17.change CPA 更换注册会计师 *ta
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18.the existing CPA 现任注册会计师 pGz-5afL
19.the successor CPA 后任注册会计师 RV5X0
20.the preceding CPA前任注册会计师 ci>+Zi6
21.issue the audit report 出具审计报告 xR2E? 0T
22.expert 专家 imAs
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23.the board of directors 董事会 !Ac <A.
24.knowledge of the entity‘ s business 了解被审计单位情况 ~]DGf(
25.assess material misstatement risks评估重大错报风险 @CU3V+
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rl9YB %P
27.a general knowledge of —— 初步了解―――的情况 A^2VH$j]+
28.a more knowledge of—— 进一步了解的情况 n
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29.the prior year‘s working papers 以前年度工作底稿 ^SB?NRk
30.minutes of meeting 会议纪要 r
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31.business risks 经营风险 7wsn8_n9
32.appropriateness 适当性 Tm5]M$)
33.accounting estimate 会计估计 d6-a\]gF
34.management representations 管理层声明 (,`ypD +3q
35.going concern assumption 持续经营假设 q-gN0"z^6$
36.audit plan 审计计划 3(G}IWPq<
37.significant audit areas 重点审计领域 $*^Ms>Pa_
38.error 错误 {wRs V=*
39.fraud舞弊 8[U1{s:J
40.modified or additional procedures 修改或追加审计程序 =vMFCp;mv
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 .v%H%z~Rl#
43.unusual pressures 异常压力 0'`>20Y
44.the suspected noncompliance 涉嫌存在违法行为 W~E%Eq3
45.materialiy 重要性 "qUUH4mR`
46.exceed the materiality level 超过重要性水平 9S@PY_ms
47.approach the materiality level 接近重要性水平 ulV)X/]1
48.an acceptably low level 可接受水平 k/YEUC5
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 W}bed],l
50.misstatements or omissions 错报或漏报 4bqi&h3
51.aggregate 总计 Tw"u{%t
52.subsequent events 期后事项 Vu0jNKUV
53.adjust the financial statements 调整财务报表 abkl)X>k
54.perform additional audit procedures 实施追加的审计程序 XtVx
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55.audit risk 审计风险 e )l<D)
56.detection risk 检查风险 tM]
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57.inappropriate audit opinion 不适当的审计意见 )#zc$D^U
58.material misstatement 重大的错报 cq+|fg~Yy
59.tolerable misstatement 可容忍错报 5*u0VabC<
60.the acceptable level of detection risk 可接受的检查风险 6U6,Wu
61.assessed level of material misstatement risk 重大错报风险的评估水平 $^?"/;8P5
62.simall business 小规模企业 fEE[huG
63.accounting system 会计系统 fOCLN$x^
64.test of control 控制测试 Y&KI/]ly,L
65.walk-through test 穿行测试
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66.communication 沟通 ^{nf0 )56c
67.flow chart 流程图 7J,j
68.reperformance of internal control 重新执行 >&3M
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69.audit evidence 审计证据 &{NN!X
70.substantive procedures 实质性程序 DZ -5A
71.assertions 认定 ra=U,
72.esistence 存在 Z`<S_PPz
73.occurrence 发生 Y%y=
74.completeness 完整性 )
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75.rights and obligations 权利和义务 Ahk6{u
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76.valuation and allocation 计价和分摊 M_*"g>Z
77.cutoff 截止 E}Q'Wz|k
78.accuracy 准确性
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79.classification 分类 #4iSQ$0
80.inspection 检查 )isz
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81.supervision of counting 监盘 Tt#4dm-
82.observation 观察 E|Mu1I]e
83.confirmation 函证 L,c@Z@
84.computation 计算 x9q?^\x
85.analytical procedures 分析程序 o^FlQy\
86.vouch 核对 8)HUo?/3
87.trace 追查 rpH ,c[D
88.audit sampling 审计抽样 LgXc}3
89.error 误差 @dei}!e
90.expected error 预期误差 5H#f;L\k
91.population 总体 6U5L>sQ
92.sampling risk 抽样风险 "/[xak!g
93.non- sampling risk 非抽样风险 tIfA]pE
94.sampling unit 抽样单位 9$ZQuHSw7
95.statistical sampling 统计抽样 l
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96.tolerable error 可容忍误差 K8M[xaI@
97.the risk of under reliance 信赖不足风险 U Hh
98.the risk of over reliance 信赖过度风险 NQ~keN
99.the risk of incorrect rejection 误拒风险 wb~BY
100. the risk of incorrect acceptance 误受风险 [AkL6
101.working trial balance 试算平衡表 OP0KK^#
102.index and cross-referencing 索引和交叉索引 *P2_l
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103.cash receipt 现金收入 x6Zhw9RV
104.cash disbursement 现金支出 0'q&7
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105.bank statement 银行对账单 T1AD(r\W5
106.bank reconciliation 银行存款余额调节表 +*&b
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107.balance sheet date 资产负债表日 :bt;DJ@
108.net realizable value 可变现净值 MJ "ug8N
109.storeroom 仓库 n4 A_vz
110.sale invoice 销售发票 Gy 0 m
111.price list 价目表 >dO1)
112.positive confirmation request 积极式询证函 1;8=,&
113.negative confirmation request 消极式询证函 B!{vSBq
114.purchase requisition 请购单 APY^A6^:j
115.receiving report 验收报告 F6XrJ?JM
116.gross margin 毛利 RlW0U-%u
117.manufacturing overhead 制造费用 DmzK* O{
118.material requisition 领料单 SR)jJ=R3
119.inventory-taking 存货盘点 <% #Dwo}
120.bond certificate 债券 ZNWo:N8;
121.stock certificate 股票 \cJ?2^Eq
122.audit report 审计报告 e=uElp'%
123.entity 被审计单位 b7-M'-Km0_
124.addressee of the audit report 审计报告的收件人 LF6PKS
125.unqualified opinion 无保留意见 LFvO[&
126.qualified opinion 保留意见 ws}cMX]*
127.disclaimer of opinion 无法表示意见 xAJ
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128.adverse opinion 否定意见 Z*uv~0a>9Q
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A (1)ABC 作业基础成本计算 ZAATV+Z
A (2)absorbed overhead 已吸收制造费用 T(
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A (3)absorption costing 吸收成本计算 0QJ
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A (4)account 账户,报表 <46>v<
A (5)accounting postulate 会计假设 J>D+/[mFt
A (6)accounting series release 会计公告文件 U-^qVlw
A (7)accounting valuation 会计计价 |w; hu]
A (8)account sale 承销清单 G-7!|&
A (9)accountability concept 经营责任概念 l-^2>K[
A (10)accountancy 会计职业 @QOlo-u
A (11)accountant 会计师 L
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A (12)accounting 会计 Nk
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A (13)agency cost 代理成本 `G/%U~
A (14)accounting bases 会计基础 .,({&L