注册会计师考试《审计》中用到的128个英文单词
英语课
2.attestation 2 鉴证
3.credibility 可信赖程度
4.audit of financial statements 财务报表审计
5.agreed-upon procedures 执行商定程序
6.high levels of assurance 高水平保证
7.compilation 3 编制
8.reliability 4 可靠性
9.relevance 5 相关性
10.professional skepticism 职业谨慎
11.objectivity 客观性
12. professional competence 6 专业胜任能力
13.Senior/CPA-in-charge 项目经理
14.audit engagement letter 业务约定书
15.recurring 7 audit 连续审计
16.the client 委托人
17.change CPA 更换注册会计师
18.the existing CPA 现任注册会计师
19.the successor CPA 后任注册会计师
20.the preceding CPA前任注册会计师
21.issue the audit report 出具审计报告
22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity 8‘ s business 了解被审计单位情况
25.assess material misstatement risks评估重大错报风险
26.detemine the nature， timing 9 and extent of the audit procedures 确定审计程序的性质、时间和范围
27.a general knowledge of —— 初步了解―――的情况
28.a more knowledge of—— 进一步了解的情况
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 会议纪要
31.business risks 经营风险
32.appropriateness 适当性
33.accounting 10 estimate 会计估计
34.management representations 管理层声明
35.going concern assumption 持续经营假设
36.audit plan 审计计划
37.significant audit areas 重点审计领域
38.error 错误
39.fraud舞弊
40.modified or additional procedures 修改或追加审计程序
41.misappropriation of assets 侵占资产
42.transactions without substance 虚假交易
43.unusual pressures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为
45.materialiy 重要性
46.exceed the materiality level 超过重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
50.misstatements or omissions 11 错报或漏报
51.aggregate 12 总计
52.subsequent events 期后事项
53.adjust the financial statements 调整财务报表
54.perform additional audit procedures 实施追加的审计程序
55.audit risk 审计风险
56.detection risk 检查风险
57.inappropriate audit opinion 不适当的审计意见
58.material misstatement 重大的错报
59.tolerable misstatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.assessed level of material misstatement risk 重大错报风险的评估水平
62.simall business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
66.communication 沟通
67.flow chart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
70.substantive 13 procedures 实质性程序
71.assertions 认定
72.esistence 存在
73.occurrence 发生
74.completeness 完整性
75.rights and obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截止
78.accuracy 准确性
79.classification 分类
80.inspection 14 检查
81.supervision 15 of counting 监盘
82.observation 观察
83.confirmation 16 函证
84.computation 计算
85.analytical 17 procedures 分析程序
86.vouch 18 核对
87.trace 追查
88.audit sampling 审计抽样
89.error 误差
90.expected error 预期误差
91.population 总体
92.sampling risk 抽样风险
93.non- sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical 19 sampling 统计抽样
96.tolerable error 可容忍误差
97.the risk of under reliance 信赖不足风险
98.the risk of over reliance 信赖过度风险
99.the risk of incorrect rejection 20 误拒风险
100. the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.index and cross-referencing 索引和交叉索引
103.cash receipt 现金收入
104.cash disbursement 21 现金支出
105.bank statement 银行对账单
106.bank reconciliation 22 银行存款余额调节表
107.balance sheet date 资产负债表日
108.net realizable value 可变现净值
109.storeroom 仓库
110.sale invoice 23 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
113.negative confirmation request 消极式询证函
114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin 24 毛利
117.manufacturing overhead 制造费用
118.material requisition 领料单
119.inventory-taking 存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
123.entity 被审计单位
124.addressee of the audit report 审计报告的收件人
125.unqualified opinion 无保留意见
126.qualified 25 opinion 保留意见
127.disclaimer of opinion 无法表示意见
128.adverse opinion 否定意见
v.审计；查帐；核对；旁听
- Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。
- As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。
n.证词
- According to clew, until pay treasure attestation the success. 按照提示，直到支付宝认证成功。 来自互联网
- Hongkong commercial college subdecanal. Specialty division of international attestation. 香港商学院副院长，国际认证专业培训师。 来自互联网
n.编译，编辑
- One of the first steps taken was the compilation of a report.首先采取的步骤之一是写一份报告。
- The compilation of such diagrams,is of lasting value for astronomy.绘制这样的图对天文学有永恒的价值。
n.可靠性，确实性
- We mustn't presume too much upon the reliability of such sources.我们不应过分指望这类消息来源的可靠性。
- I can assure you of the reliability of the information.我向你保证这消息可靠。
n.中肯，适当，关联，相关性
- Politicians' private lives have no relevance to their public roles.政治家的私生活与他们的公众角色不相关。
- Her ideas have lost all relevance to the modern world.她的想法与现代社会完全脱节。
n.能力，胜任，称职
- This mess is a poor reflection on his competence.这种混乱情况说明他难当此任。
- These are matters within the competence of the court.这些是法院权限以内的事。
adj.往复的，再次发生的
- This kind of problem is recurring often. 这类问题经常发生。
- For our own country, it has been a time for recurring trial. 就我们国家而言，它经过了一个反复考验的时期。
n.实体，独立存在体，实际存在物
- The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
- As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。
n.时间安排，时间选择
- The timing of the meeting is not convenient.会议的时间安排不合适。
- The timing of our statement is very opportune.我们发表声明选择的时机很恰当。
n.会计，会计学，借贷对照表
- A job fell vacant in the accounting department.财会部出现了一个空缺。
- There's an accounting error in this entry.这笔账目里有差错。
n.省略( omission的名词复数 )；删节；遗漏；略去或漏掉的事（或人）
- In spite of careful checking, there are still omissions. 饶这么细心核对，还是有遗漏。 来自《现代汉英综合大词典》
- It has many omissions; even so, it is quite a useful reference book. 那本书有许多遗漏之处，即使如此，尚不失为一本有用的参考书。 来自《现代汉英综合大词典》
adj.总计的，集合的；n.总数；v.合计；集合
- The football team had a low goal aggregate last season.这支足球队上个赛季的进球总数很少。
- The money collected will aggregate a thousand dollars.进帐总额将达一千美元。
adj.表示实在的；本质的、实质性的；独立的；n.实词，实名词；独立存在的实体
- They plan to meet again in Rome very soon to begin substantive negotiations.他们计划不久在罗马再次会晤以开始实质性的谈判。
- A president needs substantive advice,but he also requires emotional succor. 一个总统需要实质性的建议，但也需要感情上的支持。
n.检查，审查，检阅
- On random inspection the meat was found to be bad.经抽查，发现肉变质了。
- The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
n.监督，管理
- The work was done under my supervision.这项工作是在我的监督之下完成的。
- The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
n.证实，确认，批准
- We are waiting for confirmation of the news.我们正在等待证实那个消息。
- We need confirmation in writing before we can send your order out.给你们发送订购的货物之前，我们需要书面确认。
adj.分析的；用分析法的
- I have an analytical approach to every survey.对每项调查我都采用分析方法。
- As a result,analytical data obtained by analysts were often in disagreement.结果各个分析家所得的分析数据常常不一致。
v.担保；断定；n.被担保者
- They asked whether I was prepared to vouch for him.他们问我是否愿意为他作担保。
- I can vouch for the fact that he is a good worker.我保证他是好员工。
adj.统计的，统计学的
- He showed the price fluctuations in a statistical table.他用统计表显示价格的波动。
- They're making detailed statistical analysis.他们正在做具体的统计分析。
n.拒绝，被拒，抛弃，被弃
- He decided not to approach her for fear of rejection.他因怕遭拒绝决定不再去找她。
- The rejection plunged her into the dark depths of despair.遭到拒绝使她陷入了绝望的深渊。
n.支付，付款
- Marine bill of lading showing any disbursement charges marked COLLECT not acceptable. 海运提单上显示的任何费用标明“到付”将不予接受。
- This makes the disbursement of 51 channel is very convenient. 这就使得51的支付渠道非常方便。
n.和解，和谐，一致
- He was taken up with the reconciliation of husband and wife.他忙于做夫妻间的调解工作。
- Their handshake appeared to be a gesture of reconciliation.他们的握手似乎是和解的表示。
vt.开发票；n.发票，装货清单
- The seller has to issue a tax invoice.销售者必须开具税务发票。
- We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
n.页边空白；差额；余地，余裕；边，边缘
- We allowed a margin of 20 minutes in catching the train.我们有20分钟的余地赶火车。
- The village is situated at the margin of a forest.村子位于森林的边缘。
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