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注会《审计》英语常用词汇 IrhA+)pdse
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1.audit 审计 SY^t} A7:/
2.attestation 鉴证 Sf7\;^
3.credibility 可信赖程度 E5xzy/ZQ
4.audit of financial statements 财务报表审计 )~] (&
5.agreed-upon procedures 执行商定程序 u TK,&
6.high levels of assurance 高水平保证 /1Q(b
7.compilation 编制 r)~ T@'y
8.reliability 可靠性 /.M N
9.relevance 相关性
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10.professional skepticism 职业谨慎 G) 7;;
11.objectivity 客观性 dA0.v+Foz"
12. professional competence 专业胜任能力 *q".-u!D[
13.Senior/CPA-in-charge 项目经理 @&:ar
14.audit engagement letter 业务约定书 n3Z5t
15.recurring audit 连续审计
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16.the client 委托人 -~ Mb
17.change CPA 更换注册会计师 ws|;`
18.the existing CPA 现任注册会计师 \r,Q1n?7
19.the successor CPA 后任注册会计师 %_L\z*+
20.the preceding CPA前任注册会计师 s
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21.issue the audit report 出具审计报告 -VTkG]{`Ir
22.expert 专家 H{k^S\K
23.the board of directors 董事会 @I/]D6
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24.knowledge of the entity‘ s business 了解被审计单位情况 ;YX4:OBqr
25.assess material misstatement risks评估重大错报风险 H77"
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 hn=[1<#^(
27.a general knowledge of —— 初步了解―――的情况 xJZ>uTN
28.a more knowledge of—— 进一步了解的情况 ;)e2@'Agl
29.the prior year‘s working papers 以前年度工作底稿 o=?C&f{
30.minutes of meeting 会议纪要 QxOjOKAG
31.business risks 经营风险 kO{s^_qR^c
32.appropriateness 适当性 [tA;l+Q\&
33.accounting estimate 会计估计 rT5Ycm@
34.management representations 管理层声明 J@X'PG<
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35.going concern assumption 持续经营假设 P
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36.audit plan 审计计划 <5jzl
37.significant audit areas 重点审计领域 _DNHc*
38.error 错误 :WL'cJ9a
39.fraud舞弊 nMvKTH
40.modified or additional procedures 修改或追加审计程序 F
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 B0WJ/)rK<
43.unusual pressures 异常压力 mAW,?h
44.the suspected noncompliance 涉嫌存在违法行为 A\#P*+k 0
45.materialiy 重要性 Xo*
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46.exceed the materiality level 超过重要性水平 mJ`A_0
47.approach the materiality level 接近重要性水平 ~\3kx]^10
48.an acceptably low level 可接受水平 X>.
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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 deixy.
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50.misstatements or omissions 错报或漏报 9n5<]Q(
51.aggregate 总计 (S`2[.j
52.subsequent events 期后事项 6]pX>Xho
53.adjust the financial statements 调整财务报表 R%
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54.perform additional audit procedures 实施追加的审计程序 @b~fIW_3>
55.audit risk 审计风险 \Z/)Y;|mi0
56.detection risk 检查风险 <rL/B
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57.inappropriate audit opinion 不适当的审计意见 RxN,^!OV
58.material misstatement 重大的错报 3^~KB'RZ
59.tolerable misstatement 可容忍错报 U Gpu\TB
60.the acceptable level of detection risk 可接受的检查风险 dVo.Czyd
61.assessed level of material misstatement risk 重大错报风险的评估水平 -"[<ek
62.simall business 小规模企业 { F}; n?'
63.accounting system 会计系统 (q7
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64.test of control 控制测试 m&iH2
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65.walk-through test 穿行测试 ^T,Gu-2>
66.communication 沟通 JHJ~X v
67.flow chart 流程图 _ _>.,gL7
68.reperformance of internal control 重新执行 i^!ez5z
69.audit evidence 审计证据 D^;*U[F?
70.substantive procedures 实质性程序 zb
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71.assertions 认定 :BGA.
72.esistence 存在 !'*cs
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73.occurrence 发生 ulJX1I=|p
74.completeness 完整性 *8tI*Pus
75.rights and obligations 权利和义务 ^p/Ob'!
76.valuation and allocation 计价和分摊 h}Wdh1.M3
77.cutoff 截止 ^+9sG$T_EV
78.accuracy 准确性 <JwX_\?ln
79.classification 分类 ZB[Qs
80.inspection 检查 eVcANP
81.supervision of counting 监盘 aRJ>6Q}
82.observation 观察 xlR2|4|8
83.confirmation 函证
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84.computation 计算 T4;T6 9j;,
85.analytical procedures 分析程序 WmQ01v
86.vouch 核对
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87.trace 追查 `ZaT}#Y
88.audit sampling 审计抽样 x)_@9ldYv
89.error 误差 Yp4c'Zk
90.expected error 预期误差 W:QwHZ2O
91.population 总体 :'r6TVDW
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 sst,dA V$
94.sampling unit 抽样单位 3|Y!2b(:?
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 cub<G!K
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 &}`K^5K|O:
99.the risk of incorrect rejection 误拒风险 T_OF7?
100. the risk of incorrect acceptance 误受风险 r5/R5Ga^
101.working trial balance 试算平衡表 (w2=
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102.index and cross-referencing 索引和交叉索引 }+Vv0jX|V
103.cash receipt 现金收入 Ca $c;
104.cash disbursement 现金支出 oaDsk<(j;R
105.bank statement 银行对账单 Vul+]h[!h
106.bank reconciliation 银行存款余额调节表 C/v}^#cLD
107.balance sheet date 资产负债表日 M}.b"
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108.net realizable value 可变现净值 o VB"f
109.storeroom 仓库 LN!W(n(
110.sale invoice 销售发票 8kW /DcLE
111.price list 价目表 CM~MoV[k7e
112.positive confirmation request 积极式询证函 qvLDfN
113.negative confirmation request 消极式询证函 zb2K;%Qs+f
114.purchase requisition 请购单 3^G96]E
115.receiving report 验收报告 BEw{X|7
116.gross margin 毛利 _q Tpy)+
117.manufacturing overhead 制造费用 )XVh&'(r
118.material requisition 领料单 j.QHkI1.
119.inventory-taking 存货盘点 5iWe-xQ>
120.bond certificate 债券 t^@T`2jL
121.stock certificate 股票 M<