《审计业务常用英语单词》由会员分享，可在线阅读，更多相关《审计业务常用英语单词（10页珍藏版）》请在金锄头文库上搜索。
1、审计业务中常用的128个英文单词1.audit 审计 2.attestation 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 pilation 编制8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力13.Se
2、nior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书15.recurring 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 e
3、ntity 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 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 years working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.busines
4、s risks 经营风险32.appropriateness适当性33.accounting 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
5、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 t
6、ransaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 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 misst
7、atement 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 munication 沟通 67.flow chart 流程图 68.reperforma
8、nce of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions 认定72.esistence 存在 73.occurrence 发生 pleteness 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 检查 81.supervision of coun
9、ting 监盘82.observation 观察 83.confirmation 函证 putation 计算85.analytical procedures 分析程序 86.vouch 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 sampling 统计抽样96.tolerable error
10、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 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现金支出105.bank statement 银行对
11、账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库 110.sale invoice 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 毛利117.
12、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 opinion 保留意见 127.disclaimer of opinion 无法表示意见
13、128.adverse opinion否定意见中国会计科目的中英文对照一、资产类Assets流动资产Currentassets 货币资金Cashandcashequivalents1001库存现金Cash1002银行存款Cashinbank 1009其他货币资金Othercashandcashequivalents应收款Accountreceivable1111应收票据Notereceivable1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountsreceivable 1133其他应收款OtherAccount
14、sreceivable1141坏账准备Baddebtreserves1151预付账款AdvancedAccounts 存货Inventory1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1243库存商品Finishedgoods1281存货跌价准备Inventoryfallingpricereserves1401长期股权投资Long-terminvestmentonstocks 143103减值准备Depreciationreserves1501固定资产Fixedassets 1502累计折旧
