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注会《审计》英语常用词汇 6~8
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1.audit 审计 ?!>B}e&,
2.attestation 鉴证 \F]X!#&+
3.credibility 可信赖程度 jR-`ee}y2
4.audit of financial statements 财务报表审计 *Dr -{\9
5.agreed-upon procedures 执行商定程序 !g
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6.high levels of assurance 高水平保证 CW*Kdt
7.compilation 编制 ;cQhs7m(9
8.reliability 可靠性 [r'PGx
9.relevance 相关性 (9:MIP
10.professional skepticism 职业谨慎 3-cCdn
11.objectivity 客观性 E"!I[
12. professional competence 专业胜任能力 9{{QdN8
13.Senior/CPA-in-charge 项目经理 }
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14.audit engagement letter 业务约定书 O]{3aMs!Y
15.recurring audit 连续审计 ;h[p "
16.the client 委托人 K#bd b
17.change CPA 更换注册会计师 )%rGD
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18.the existing CPA 现任注册会计师 RAMkTS
19.the successor CPA 后任注册会计师 :uhU<H<,f
20.the preceding CPA前任注册会计师 Wbo{v r[2+
21.issue the audit report 出具审计报告 WP, Ll\K)7
22.expert 专家 Wyu$J
23.the board of directors 董事会 ylm*a74-X
24.knowledge of the entity‘ s business 了解被审计单位情况 pG?AwB~@n
25.assess material misstatement risks评估重大错报风险 @UCI^a~w
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *,$cW,LN
27.a general knowledge of —— 初步了解―――的情况 yl|?+
28.a more knowledge of—— 进一步了解的情况 #m_3ls}W$
29.the prior year‘s working papers 以前年度工作底稿 ]v=*WK
30.minutes of meeting 会议纪要 qzk/P1{-
31.business risks 经营风险 z-<091,
32.appropriateness 适当性 gL%%2 }$
33.accounting estimate 会计估计 06@^knm
34.management representations 管理层声明 AR9D;YfR~
35.going concern assumption 持续经营假设 KL:x!GsV5e
36.audit plan 审计计划 ZH8O%>!
37.significant audit areas 重点审计领域 z3!j>X_w
38.error 错误 +a$'<GvP
39.fraud舞弊 ? b;_T,S[
40.modified or additional procedures 修改或追加审计程序 L:$kd `v[
41.misappropriation of assets 侵占资产 gycjIy@t
42.transactions without substance 虚假交易 ; MU8@?yN
43.unusual pressures 异常压力 b-pZrnZ!
44.the suspected noncompliance 涉嫌存在违法行为 JCoDe.
45.materialiy 重要性 :1h1+b@,
46.exceed the materiality level 超过重要性水平 IS *-MLi
47.approach the materiality level 接近重要性水平 C9^[A4O@X!
48.an acceptably low level 可接受水平 #+)AIf
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 >TSPEvWc
50.misstatements or omissions 错报或漏报 wQR>S>p
51.aggregate 总计 H&K(,4u^
52.subsequent events 期后事项 VO#x+u]/
53.adjust the financial statements 调整财务报表 @tQu3Rq@
54.perform additional audit procedures 实施追加的审计程序 kTQ.7mo/\'
55.audit risk 审计风险 ~{Gbu oH
56.detection risk 检查风险 sT.;*3{
57.inappropriate audit opinion 不适当的审计意见 (S1c6~
58.material misstatement 重大的错报 0vN <0
59.tolerable misstatement 可容忍错报 7!%/vO0m
60.the acceptable level of detection risk 可接受的检查风险 `Y
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Q]j[+
e
62.simall business 小规模企业 hY$
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63.accounting system 会计系统 :
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64.test of control 控制测试 ;pk4Voo$
65.walk-through test 穿行测试 y
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66.communication 沟通 !|!k9~v!
67.flow chart 流程图 a7?z{ssEi
68.reperformance of internal control 重新执行 0,1x-
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69.audit evidence 审计证据 |
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70.substantive procedures 实质性程序 m]C|8b7Y
71.assertions 认定
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72.esistence 存在 G- _h 2
73.occurrence 发生 -D=J/5L#5
74.completeness 完整性 ;#'YO1`gf3
75.rights and obligations 权利和义务 F"p7&e\W|l
76.valuation and allocation 计价和分摊
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77.cutoff 截止 ?'RB)M=Og7
78.accuracy 准确性 Q7<%_a
79.classification 分类 X`-7: !+
80.inspection 检查 t:MeSO
81.supervision of counting 监盘 }XmrfegF
82.observation 观察 E}^np[u7
83.confirmation 函证 >"LHr&;m&h
84.computation 计算 #vwK6'z
85.analytical procedures 分析程序 --S1p0
86.vouch 核对 X#;n Gq)5
87.trace 追查 36]pE<
88.audit sampling 审计抽样 Ej_ >*^b
89.error 误差 }sy^ed
90.expected error 预期误差 n $Nw/Vm
91.population 总体 eBlWwUy*6f
92.sampling risk 抽样风险 |nOqy&B
93.non- sampling risk 非抽样风险 /
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94.sampling unit 抽样单位 4OX2GH=W
95.statistical sampling 统计抽样 8'K~+L=}
96.tolerable error 可容忍误差 j-~x==c-;
97.the risk of under reliance 信赖不足风险 u{|
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98.the risk of over reliance 信赖过度风险 @`Fv}RY{
99.the risk of incorrect rejection 误拒风险 &Hz{
100. the risk of incorrect acceptance 误受风险 9Hu;CKs
101.working trial balance 试算平衡表 =g.R?H8cj5
102.index and cross-referencing 索引和交叉索引 ar&j1""
103.cash receipt 现金收入 $,Eb(j
104.cash disbursement 现金支出 D.[h`Hkc
105.bank statement 银行对账单 e>$d*~mwn
106.bank reconciliation 银行存款余额调节表 tLH:'"{zx
107.balance sheet date 资产负债表日 Dx)>`yJk$;
108.net realizable value 可变现净值 n8pvzlj1
109.storeroom 仓库 ppm=o4`s[
110.sale invoice 销售发票 <v=$A]K
111.price list 价目表 x3>ZO.Q
112.positive confirmation request 积极式询证函 :k; c|MW
113.negative confirmation request 消极式询证函 _h6j, )
114.purchase requisition 请购单 M&Q