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注会《审计》英语常用词汇 M/F<W!
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1.audit 审计 oMM@{Jp
2.attestation 鉴证 VFq\{@-
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3.credibility 可信赖程度 1bw$$QXC_
4.audit of financial statements 财务报表审计 7|Wst)_~j
5.agreed-upon procedures 执行商定程序 4\V/A+<W
6.high levels of assurance 高水平保证 )2d1@]6#
7.compilation 编制 )9/iH(
8.reliability 可靠性 Xe`$SNM
9.relevance 相关性 .3XSF$;
10.professional skepticism 职业谨慎 2Nm{.Y
11.objectivity 客观性 9.~_swkv
12. professional competence 专业胜任能力 &,Rye Q
13.Senior/CPA-in-charge 项目经理 iSX:H;
14.audit engagement letter 业务约定书 9"Dt3>Z
15.recurring audit 连续审计 1p/_U?H:|
16.the client 委托人 ,Bx0
17.change CPA 更换注册会计师 h;(mb2[R
18.the existing CPA 现任注册会计师 :SMf
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19.the successor CPA 后任注册会计师 Y nTx)uW
20.the preceding CPA前任注册会计师 -c0*
21.issue the audit report 出具审计报告 ?)Gb=
22.expert 专家 9}K
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23.the board of directors 董事会 P?8$VAkj
24.knowledge of the entity‘ s business 了解被审计单位情况 +WR'\15u
25.assess material misstatement risks评估重大错报风险 pK>/c>de
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 h{~GzrL*
27.a general knowledge of —— 初步了解―――的情况 A2PeI"y
28.a more knowledge of—— 进一步了解的情况 kyYU 1gfh
29.the prior year‘s working papers 以前年度工作底稿 C^]UK
30.minutes of meeting 会议纪要 j:48l[;ed
31.business risks 经营风险 md9JvbB
32.appropriateness 适当性 $Mx?Y9!
33.accounting estimate 会计估计 N /2WUp
34.management representations 管理层声明 #w^Ot*{!N
35.going concern assumption 持续经营假设 nhm#_3!6A
36.audit plan 审计计划 7<8'7<X
37.significant audit areas 重点审计领域 3-0jxx(
38.error 错误 b'/:e#F
39.fraud舞弊 //$^~}wt
40.modified or additional procedures 修改或追加审计程序 "yU<X\ni
41.misappropriation of assets 侵占资产 cI7a TLC"s
42.transactions without substance 虚假交易 pZc`!f"
43.unusual pressures 异常压力 n-wOLH
44.the suspected noncompliance 涉嫌存在违法行为 "x:-#2+h
45.materialiy 重要性 "KC3+:tm
46.exceed the materiality level 超过重要性水平 Z\1`(Pq7`
47.approach the materiality level 接近重要性水平 r24
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48.an acceptably low level 可接受水平 S!R(ae^}
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 Q"LlBp>t|#
50.misstatements or omissions 错报或漏报 7=wQ#bq"1P
51.aggregate 总计 Z#;\Rb.x7
52.subsequent events 期后事项 r
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53.adjust the financial statements 调整财务报表 *li5/=UC5*
54.perform additional audit procedures 实施追加的审计程序 ph~
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55.audit risk 审计风险 7{rRQ~s&g9
56.detection risk 检查风险 4;IZ}9|G
57.inappropriate audit opinion 不适当的审计意见 ~dsx|G?p
58.material misstatement 重大的错报 `+ Mva
59.tolerable misstatement 可容忍错报 Kt"
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60.the acceptable level of detection risk 可接受的检查风险 h9. Yux
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^(qR({cX
62.simall business 小规模企业 2:[G4
63.accounting system 会计系统 z3 fU|*_c
64.test of control 控制测试 tKi^0vE8
65.walk-through test 穿行测试 r)G)i;;~*
66.communication 沟通 yzGBGC
67.flow chart 流程图 aMgg[g9>t
68.reperformance of internal control 重新执行 THwq~c'
69.audit evidence 审计证据 Tkh?F5l
70.substantive procedures 实质性程序 Z= pvoTY
71.assertions 认定 XlwyD
72.esistence 存在 .MxMBrM
73.occurrence 发生 #
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74.completeness 完整性 iA
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75.rights and obligations 权利和义务 cgQ2Wo7tCq
76.valuation and allocation 计价和分摊 ^g+M=jq _
77.cutoff 截止 cyI:dvg
78.accuracy 准确性 8PRB_ny
79.classification 分类 Y$ZDJNz
80.inspection 检查 QP6a,^];
81.supervision of counting 监盘 f(-3d*g
82.observation 观察 3"6-X_
83.confirmation 函证 (rf8"T!"
84.computation 计算 t$uj( y>
85.analytical procedures 分析程序 z&|sks7
86.vouch 核对 <+`}
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87.trace 追查 MWn[]'TpH
88.audit sampling 审计抽样 "Z
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89.error 误差 M[=sQnnSFW
90.expected error 预期误差 %bTXu1
91.population 总体 4e|(= W`
92.sampling risk 抽样风险 )x&>Cf<,
93.non- sampling risk 非抽样风险 !wjD6NK
94.sampling unit 抽样单位 B o[aiT
95.statistical sampling 统计抽样 :\#/T,K"
96.tolerable error 可容忍误差 k8ymOx
97.the risk of under reliance 信赖不足风险 N..@}}
98.the risk of over reliance 信赖过度风险 ur/:aI
99.the risk of incorrect rejection 误拒风险 YYd!/@|N5
100. the risk of incorrect acceptance 误受风险 EMS$?"K
101.working trial balance 试算平衡表 !ma'*X
102.index and cross-referencing 索引和交叉索引 !2=eau^p
103.cash receipt 现金收入 eJZt&|7N
104.cash disbursement 现金支出 0 ^ $6U
105.bank statement 银行对账单 ?OWJ UmQ
106.bank reconciliation 银行存款余额调节表 gG46hO-M%x
107.balance sheet date 资产负债表日 R<8!lQ4s
108.net realizable value 可变现净值 :YN,cI d*
109.storeroom 仓库 h&t9CpTfeJ
110.sale invoice 销售发票 KrD?Z2x
111.price list 价目表 *5S~@
112.positive confirmation request 积极式询证函 Bf6\KI<