,r=9$i_
4*j6~
注会《审计》英语常用词汇 ].=~C"s,a
NNKI+!vg
h=:*cqp4
1.audit 审计 |E%i
t?3M
2.attestation 鉴证 d|P,e;m-
3.credibility 可信赖程度 I:~KF/q
4.audit of financial statements 财务报表审计 ]lT8Z-h@
5.agreed-upon procedures 执行商定程序 we4k VAn
6.high levels of assurance 高水平保证 GJu[
af
7.compilation 编制 7H$I9e
8.reliability 可靠性 zmA]@'j
9.relevance 相关性 ]lX`[HX7
10.professional skepticism 职业谨慎 J$aE:g6'
11.objectivity 客观性 aw%iO|M_
12. professional competence 专业胜任能力 oFO)28
Btv
13.Senior/CPA-in-charge 项目经理 .Yw
14.audit engagement letter 业务约定书 {D6p?TL+
15.recurring audit 连续审计 :\!D 6\o6
16.the client 委托人 :.k1="H~@
17.change CPA 更换注册会计师 $#ve^.VHv
18.the existing CPA 现任注册会计师 t2L}
19.the successor CPA 后任注册会计师 QLs9W&PG
20.the preceding CPA前任注册会计师 ;\N)RZ
21.issue the audit report 出具审计报告 p)u?x)w=
22.expert 专家 cuw 7P
23.the board of directors 董事会 .S5%Qa [uW
24.knowledge of the entity‘ s business 了解被审计单位情况 GiZv0>*x
25.assess material misstatement risks评估重大错报风险 KQf=t0Z=Ce
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 yt5Sy
27.a general knowledge of —— 初步了解―――的情况 2bs={p$}a
28.a more knowledge of—— 进一步了解的情况 3R}O3#lj,
29.the prior year‘s working papers 以前年度工作底稿 G!u+~{g
30.minutes of meeting 会议纪要 7R4t%^F
31.business risks 经营风险 6YHQ/#'G~
32.appropriateness 适当性 3}7`?$5
33.accounting estimate 会计估计 *(,zPn,
34.management representations 管理层声明 rIh"MQvi[
35.going concern assumption 持续经营假设 483/ZgzT`
36.audit plan 审计计划 PeX^aEc
37.significant audit areas 重点审计领域 wHT]&fZ
38.error 错误 W0I)< S
39.fraud舞弊 qxQuXF>:#
40.modified or additional procedures 修改或追加审计程序 tk5zq-/d
41.misappropriation of assets 侵占资产 wHR# -g'
42.transactions without substance 虚假交易 -MK9IO]i
43.unusual pressures 异常压力 t'e\Z2
44.the suspected noncompliance 涉嫌存在违法行为 qk{+Y
45.materialiy 重要性 O x),jc[/
46.exceed the materiality level 超过重要性水平 iw
XMe(k
47.approach the materiality level 接近重要性水平 %w3Y!7+
48.an acceptably low level 可接受水平 *QGyF`Go{
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 yrF"`/zv6|
50.misstatements or omissions 错报或漏报 @Y&UP
51.aggregate 总计
TwI'}J|w
52.subsequent events 期后事项 .eHOG]H
53.adjust the financial statements 调整财务报表 z@8W
54.perform additional audit procedures 实施追加的审计程序 ^[6S]Ft(
55.audit risk 审计风险 Gp9:#L!
56.detection risk 检查风险 {@&%Bq*&
57.inappropriate audit opinion 不适当的审计意见 8Y,imj\(v
58.material misstatement 重大的错报 )Jaq5OMA/
59.tolerable misstatement 可容忍错报 FK+`K<
60.the acceptable level of detection risk 可接受的检查风险 |>~pA}
61.assessed level of material misstatement risk 重大错报风险的评估水平 _C%:AFPP>
62.simall business 小规模企业
3F gTM(
63.accounting system 会计系统 W7` fI*lc
64.test of control 控制测试 !qe:M]C'l
65.walk-through test 穿行测试 BY5ODc$
66.communication 沟通 Ncr*F^J4
67.flow chart 流程图 1EemVZdY
68.reperformance of internal control 重新执行 PC<[$~
69.audit evidence 审计证据 y2o~~te
70.substantive procedures 实质性程序 ZnAXb S
71.assertions 认定 ccY! OSae
72.esistence 存在 1=Z, #r
73.occurrence 发生 !de`K
|
74.completeness 完整性 'JRYf;9c
75.rights and obligations 权利和义务 {g]Mx|5Q
76.valuation and allocation 计价和分摊 d=DQS>Nz
77.cutoff 截止 #/0d
78.accuracy 准确性 wj2z?0}o
79.classification 分类 rQsY
t/
80.inspection 检查 [vTk*#Cl4
81.supervision of counting 监盘 $.F.xYS9IJ
82.observation 观察 ]2
83.confirmation 函证 V%Ww;Ca]I
84.computation 计算 "j/jhe6
85.analytical procedures 分析程序 AF\gB2^
86.vouch 核对 xO{$6M3-~
87.trace 追查 T&nIH[}v
88.audit sampling 审计抽样 ]99@Lf[^f
89.error 误差 ( u^ `3=%n
90.expected error 预期误差 045_0+r"@
91.population 总体 1W'0h$5^"
92.sampling risk 抽样风险 X.GK5Phd
93.non- sampling risk 非抽样风险 OsV'&@+G>
94.sampling unit 抽样单位 80%L!x|
95.statistical sampling 统计抽样 P47
x-;
96.tolerable error 可容忍误差 "O/
6SV
97.the risk of under reliance 信赖不足风险
v
Ls*}+f
98.the risk of over reliance 信赖过度风险 Q*ixg$>
99.the risk of incorrect rejection 误拒风险 se@?:n1)
100. the risk of incorrect acceptance 误受风险 }0}=-
g&
101.working trial balance 试算平衡表 ECk*
H
102.index and cross-referencing 索引和交叉索引 BMO &(g
103.cash receipt 现金收入 yHf:/8Z
104.cash disbursement 现金支出 [tk6Kx8a
105.bank statement 银行对账单 VZ$^:.I0
106.bank reconciliation 银行存款余额调节表 hjq
@.5
107.balance sheet date 资产负债表日 FWW*f
_L
108.net realizable value 可变现净值 a];1)zVA6
109.storeroom 仓库 \YPvpUg
110.sale invoice 销售发票 9/JBn
111.price list 价目表 uQYenCNXS
112.positive confirmation request 积极式询证函 !LJ4
S
113.negative confirmation request 消极式询证函 s8
5l
114.purchase requisition 请购单 im@QJ:
115.receiving report 验收报告 Ez
/
W$U
116.gross margin 毛利 dC>(UDC
117.manufacturing overhead 制造费用 n.=Zw2FE
118.material requisition 领料单 ^#!\VGnL
119.inventory-taking 存货盘点 k_`h (R
120.bond certificate 债券 6w4HJZ
F~
121.stock certificate 股票 wpg7xx!
122.audit report 审计报告
no(or5UJ
123.entity 被审计单位 s+E:
7T9P
124.addressee of the audit report 审计报告的收件人 g&rz*)|/
125.unqualified opinion 无保留意见 8GeJ%^0o}
126.qualified opinion 保留意见 8RT<?I^5
127.disclaimer of opinion 无法表示意见 eig{~3
128.adverse opinion 否定意见 (SMk!b]}
H.<