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注会《审计》英语常用词汇 >#"jfjDuR
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1.audit 审计 !Vp,YN+yN
2.attestation 鉴证 Egjk^:@
3.credibility 可信赖程度 z[0LU]b<
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 d[P>jl%7
6.high levels of assurance 高水平保证 T@d_t
7.compilation 编制 NIWI6qCw
8.reliability 可靠性 )<]w23i
9.relevance 相关性 u~naVX\3b
10.professional skepticism 职业谨慎 ulz\x2[Pf
11.objectivity 客观性 $BR=IYby
12. professional competence 专业胜任能力 _.Z&<.lJ
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 HwVgT"
15.recurring audit 连续审计 ?@g;[310`
16.the client 委托人 LS2ek*FJO
17.change CPA 更换注册会计师 _x,-d|9bd
18.the existing CPA 现任注册会计师 #(26t _a
19.the successor CPA 后任注册会计师 V{AH\IV-
20.the preceding CPA前任注册会计师 AK*mcTr
21.issue the audit report 出具审计报告 ziB]S@U
22.expert 专家 Im' :sJ31
23.the board of directors 董事会 .JD4gF2N
24.knowledge of the entity‘ s business 了解被审计单位情况 3 -_U-:2"
25.assess material misstatement risks评估重大错报风险 <g /(wSl
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5 vu_D^Q
27.a general knowledge of —— 初步了解―――的情况 j-C42Pfr
28.a more knowledge of—— 进一步了解的情况 Dbk
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29.the prior year‘s working papers 以前年度工作底稿 #<WyId(
30.minutes of meeting 会议纪要 CwEWW\Bu
31.business risks 经营风险 U~){$kpI#
32.appropriateness 适当性 &[W3e3Asra
33.accounting estimate 会计估计 YjIED,eRv
34.management representations 管理层声明 \0^r J1*
35.going concern assumption 持续经营假设 m|e*Jc
36.audit plan 审计计划 ]` &[Se d
37.significant audit areas 重点审计领域 yTq(x4]
38.error 错误 }G,SqpcG
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 !rsqr32]
41.misappropriation of assets 侵占资产 dPyBY
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42.transactions without substance 虚假交易 _1>(GK5[
43.unusual pressures 异常压力 D?*sdm9r`
44.the suspected noncompliance 涉嫌存在违法行为 ZimMjZ%4
45.materialiy 重要性 Y+"hu2aPkY
46.exceed the materiality level 超过重要性水平 g_Dt} !A\B
47.approach the materiality level 接近重要性水平 #iqhm,u7D
48.an acceptably low level 可接受水平 {KpH|i
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 @cTZ`bg
50.misstatements or omissions 错报或漏报 l~Wk07r3
51.aggregate 总计 +k(3+b$S-
52.subsequent events 期后事项 `S/1U87
53.adjust the financial statements 调整财务报表 cJ(zidf_$
54.perform additional audit procedures 实施追加的审计程序 +{Vwz
55.audit risk 审计风险 meM.?kk(
56.detection risk 检查风险 \Zz= 4
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57.inappropriate audit opinion 不适当的审计意见 [;V1y`/K1
58.material misstatement 重大的错报 X-ki%jp3
59.tolerable misstatement 可容忍错报 -RqAT 1
60.the acceptable level of detection risk 可接受的检查风险 zQ6
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61.assessed level of material misstatement risk 重大错报风险的评估水平 =Q=&Ucf_
62.simall business 小规模企业 BqEubP(si
63.accounting system 会计系统 :'=~/GR
64.test of control 控制测试 @#ho(_U8
65.walk-through test 穿行测试 }^Ua
66.communication 沟通 2Fp]S
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67.flow chart 流程图 9snyX7/!L
68.reperformance of internal control 重新执行 C+#;L+$Gi
69.audit evidence 审计证据 B 1ZHV^
70.substantive procedures 实质性程序 "JUQ)> !?
71.assertions 认定 o|*|
72.esistence 存在 v[yTk[zd0
73.occurrence 发生 LG@c)H74
74.completeness 完整性 eze(>0\f
75.rights and obligations 权利和义务 k4AE`[UE
76.valuation and allocation 计价和分摊 T~~$=vP9
77.cutoff 截止 |`t!aG8
78.accuracy 准确性 W!4V:(T
79.classification 分类 8$jT#\_
80.inspection 检查 )}it,<
81.supervision of counting 监盘 }vxH)U6$q
82.observation 观察 +D-+}&oW
83.confirmation 函证 gc8PA_bFz
84.computation 计算 5bznM[%xO
85.analytical procedures 分析程序 Ccd7|L1
86.vouch 核对 UG?C=Tf
87.trace 追查 QB|fFj58u
88.audit sampling 审计抽样 ]E8<;t)#
89.error 误差 $E_vCB_
90.expected error 预期误差 GqD!W8+
91.population 总体 Py2
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92.sampling risk 抽样风险 .bBQhf.&"
93.non- sampling risk 非抽样风险 \gz
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94.sampling unit 抽样单位 <pl2
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95.statistical sampling 统计抽样 6 r-n6#=
96.tolerable error 可容忍误差 5NvyK[w]
97.the risk of under reliance 信赖不足风险 L9
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98.the risk of over reliance 信赖过度风险 @G$<6CG\
99.the risk of incorrect rejection 误拒风险 .fh?=B[o#
100. the risk of incorrect acceptance 误受风险 gWv+i/,
101.working trial balance 试算平衡表 \/4%[Q2QDm
102.index and cross-referencing 索引和交叉索引 ZM^;%(
103.cash receipt 现金收入 [dF=1E>W_J
104.cash disbursement 现金支出 >dm._*M
105.bank statement 银行对账单 Yg,WdVI&@
106.bank reconciliation 银行存款余额调节表 Qu>zO !x
107.balance sheet date 资产负债表日 aE cg_es
108.net realizable value 可变现净值 ~$ qJw?r
109.storeroom 仓库 ._8cJf.ae
110.sale invoice 销售发票 "oXAIfU#T
111.price list 价目表 XM@i|AK
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112.positive confirmation request 积极式询证函 <