注會英語高頻詞匯

1、肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁

2、袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅

3、膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿

4、羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄

5、螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈

6、肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂

7、袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿

8、肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃

9、羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈

10、螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞

11、肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆

12、衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀

13、肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇

14、羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂

15、螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆

16、羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀

17、衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅

18、肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿

19、羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃

20、膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀

21、罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖

22、袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿

23、肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃

24、裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇

25、腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁莁襖袀莀蒃蚇腿莀薅袃肅荿蚈蚅羈莈莇袁袇肄蒀蚄螃肅薂衿肁肅節(jié)螞肇肂蒄羇羃肁薆螀衿肀蚈薃膈聿莈蝿肄肈蒀薁羀膈薃螇袆膇節(jié)薀螂膆蒞螅膁膅薇薈肇膄蠆袃羃膃荿蚆衿膂蒁袂螅膂薄蚅肅芁芃袀罿芀莆蚃裊艿蒈袈螁羋蝕蟻膀芇莀薄肆芆蒂蝿羂芆薄薂袈芅芄螈螄莄莆薀肂莃葿螆羈莂薁蕿羄莁 1.audit 審計2.attestation 鑒證3.credibility 可信賴程度4.au

26、dit of financial statements 財務(wù)報表審計5.agreed-upon procedures 執(zhí)行商定程序6.high levels of assurance 高水平保證pilation 編制8.reliability 可靠性9.relevance 相關(guān)性10.professional skepticism 職業(yè)謹慎11.objectivity 客觀性12. professional competence 專業(yè)勝任能力13.Senior/CPA-in-charge 項目經(jīng)理14.audit engagement letter 業(yè)務(wù)約定書15.recurring audi

27、t 連續(xù)審計16.the client 委托人17.change CPA更換注冊會計師18.the existing CPA 現(xiàn)任注冊會計師19.the successor CPA 后任注冊會計師20.the preceding CPA前任注冊會計師21.issue the audit report 出具審計報告22.expert 專家23.the board of directors 董事會24.knowledge of the entity s business 了解被審計單位情況25.assess material misstatement risks評估重大錯報風(fēng)險26.detemin

28、e the nature， timing and extent of the audit procedures 確定審計程序的性質(zhì)、時間和范圍27.a general knowledge of 初步了解的情況28.a more knowledge of 進一步了解的情況29.the prior years working papers 以前年度工作底稿30.minutes of meeting 會議紀要31.business risks 經(jīng)營風(fēng)險32.appropriateness適當(dāng)性33.accounting estimate 會計估計34.management representatio

29、ns 管理層聲明35.going concern assumption 持續(xù)經(jīng)營假設(shè)36.audit plan 審計計劃37.significant audit areas 重點審計領(lǐng)域38.error 錯誤39.fraud舞弊40.modified or additional procedures 修改或追加審計程序41.misappropriation of assets 侵占資產(chǎn)42.transactions without substance 虛假交易43.unusual pressures 異常壓力44.the suspected noncompliance 涉嫌存在違法行為45.m

30、aterialiy 重要性46.exceed the materiality level 超過重要性水平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 財務(wù)報表層和相關(guān)賬戶、交易層50.misstatements or omissions 錯報或漏報51.aggregate 總計52.subsequent e

31、vents 期后事項53.adjust the financial statements 調(diào)整財務(wù)報表54.perform additional audit procedures 實施追加的審計程序55.audit risk 審計風(fēng)險56.detection risk 檢查風(fēng)險57.inappropriate audit opinion 不適當(dāng)?shù)膶徲嬕庖?8.material misstatement 重大的錯報59.tolerable misstatement 可容忍錯報60.the acceptable level of detection risk 可接受的檢查風(fēng)險61.assessed

32、 level of material misstatement risk 重大錯報風(fēng)險的評估水平62.simall business 小規(guī)模企業(yè)63.accounting system 會計系統(tǒng)64.test of control 控制測試65.walk-through test 穿行測試munication 溝通67.flow chart 流程圖68.reperformance of internal control 重新執(zhí)行69.audit evidence 審計證據(jù)70.substantive procedures 實質(zhì)性程序71.assertions 認定72.esistence 存在

33、73.occurrence 發(fā)生pleteness 完整性75.rights and obligations 權(quán)利和義務(wù)76.valuation and allocation 計價和分攤77.cutoff 截止78.accuracy 準確性79.classification 分類80.inspection 檢查81.supervision of counting 監(jiān)盤82.observation 觀察83.confirmation 函證putation 計算85.analytical procedures 分析程序86.vouch 核對87.trace 追查88.audit sampling

34、審計抽樣89.error 誤差90.expected error 預(yù)期誤差91.population 總體92.sampling risk 抽樣風(fēng)險93.non- sampling risk 非抽樣風(fēng)險94.sampling unit 抽樣單位95.statistical sampling 統(tǒng)計抽樣96.tolerable error 可容忍誤差97.the risk of under reliance 信賴不足風(fēng)險98.the risk of over reliance 信賴過度風(fēng)險99.the risk of incorrect rejection 誤拒風(fēng)險100. the risk of

35、 incorrect acceptance 誤受風(fēng)險101.working trial balance 試算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 現(xiàn)金收入104.cash disbursement現(xiàn)金支出105.bank statement 銀行對賬單106.bank reconciliation 銀行存款余額調(diào)節(jié)表107.balance sheet date 資產(chǎn)負債表日 realizable value 可變現(xiàn)凈值109.storeroom 倉庫110.sale invoice 銷售發(fā)票111.price li

36、st 價目表112.positive confirmation request 積極式詢證函113.negative confirmation request消極式詢證函114.purchase requisition 請購單115.receiving report 驗收報告116.gross margin 毛利117.manufacturing overhead 制造費用118.material requisition 領(lǐng)料單119.inventory-taking 存貨盤點120.bond certificate 債券121.stock certificate 股票122.audit re

37、port 審計報告123.entity 被審計單位124.addressee of the audit report 審計報告的收件人125.unqualified opinion 無保留意見126.qualified opinion 保留意見127.disclaimer of opinion 無法表示意見128.adverse opinion否定意見1 ability to perform the work 能力履行工作2 acceptance procedures 承兌程序過程3 accountability 經(jīng)管責(zé)任,問責(zé)性4 accounting estimate 會計估計5 acco

38、unts receivable listing 應(yīng)收帳款掛牌6 accounts receivable 應(yīng)收賬款7 accruals listing 應(yīng)計項目掛牌8 accruals 應(yīng)計項目9 accuracy 準確性10 adverse opinion 否定意見11 aged analysis 年老的分析（法,學(xué)）研究12 agents 代理人13 agreed-upon procedures 約定審查業(yè)務(wù)14 analysis of errors 錯誤的分析（法,學(xué)）研究15 anomalous error 反常的錯誤16 appointment ethics 任命倫理學(xué)17 appoi

39、ntment 任命18 associated firms 聯(lián)合的堅挺19 association of chartered certified accounts（ACCA） 特計的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20 assurance engagement 保證債務(wù)21 assurance 保證22 audit 審計,審核,核數(shù)23 audit acceptance 審計承兌24 audit approach 審計靠近25 audit committee 審計委員會,審計小組26 ahudit engagement 審計業(yè)務(wù)約定書27 audit evaluation 審計評價28 audit

40、evidence 審計證據(jù)29 audit plan 審計計劃30 audit program 審計程序31 audit report as a means of communication 審計報告如一個通訊方法32 audit report 審計報告33 audit risk 審計風(fēng)險34 audit sampling 審計抽樣35 audit staffing 審計工作人員36 audit timing 審計定時37 audit trail 審計線索38 auditing standards 審計準則39 auditors duty of care 審計（查帳）員的撫養(yǎng)責(zé)任40 audi

41、tors report 審計報告41 authority attached to ISAs 代理權(quán)附上到國際砂糖協(xié)定42 automated working papers 自動化了工作文件43 bad debts 壞賬44 bank 銀行45 bank reconciliation 銀行對賬單,余額調(diào)節(jié)表46 beneficial interests 受益權(quán)47 best value 最好的價值48 business risk 經(jīng)營風(fēng)險49 cadbury committee cadbury 委員會50 cash count 現(xiàn)金盤點51 cash system 兌現(xiàn)系統(tǒng)52 changes

42、in nature of engagement 改變債務(wù)的性質(zhì)上53 charges and commitments 費用和評論54 charities 寬大55 tom walls tom 墻壁56 chronology of an audit 一審計的年代表57 CIS application controls CIS 申請控制58 CIS environments stand-alone microcomputers CIS 環(huán)境單機微型計算器59 client screening 委托人甄別60 closely connected 接近地連接61 clubs 俱樂部62 communi

43、cations between auditors and management 通訊在審計（查帳）員和經(jīng)營之間63 communications on internal control 內(nèi)部控制上的通訊64 companies act 公司法65 comparative financial statements 比較財務(wù)報表66 comparatives 比較的67 competence 能力68 compilation engagement 編輯債務(wù)69 completeness 完整性70 completion of the audit 審計的結(jié)束71 compliance with ac

44、counting regulations 符合的作法會計規(guī)則72 computers assisted audit techniques （CAATs） 計算器援助的審計技術(shù)（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 應(yīng)收帳款的查證76 conflict of interest 利益沖突77 constructive obligation 建設(shè)的待付款78 contingent asset 或有資產(chǎn)79 contingent liability 或有負債80 contro

45、l environment 控制環(huán)境81 control procedures 控制程序82 control risk 控制風(fēng)險83 controversy 論戰(zhàn)84 corporate governance 公司治理,公司管制85 corresponding figures 相應(yīng)的計算86 cost of conversion 轉(zhuǎn)換成本,加工成本87 cost 成本88 courtesy 優(yōu)待89 creditors 債權(quán)人90 current audit files 本期審計檔案91 database management system （DBMS） 數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)）92 d

46、ate of report 報告的日期93 depreciation 折舊,貶值94 design of the sample 樣品的設(shè)計95 detection risk 檢查風(fēng)險96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服務(wù)合約100 disagreement with management 與經(jīng)營的不一致101 disclaimer of opinion 拒絕表示意見102 distr

47、ibutions 分銷,分派103 documentation of understanding and assessment of control risk 控制風(fēng)險的協(xié)商和評定的文件編集104 documenting the audit process 證明審計程序105 due care 應(yīng)有關(guān)注106 due skill and care 到期的技能和謹慎107 economy 經(jīng)濟108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 無被選資格11

48、2 emphasis of matter 物質(zhì)的強調(diào)113 engagement economics 債務(wù)經(jīng)濟學(xué)114 engagement letter 業(yè)務(wù)約定書115 error 差錯116 evaluating of results of audit procedures 審計手序的結(jié)果評估117 examinations 檢查118 existence 存在性119 expectations 期望差距120 expected error 預(yù)期的錯誤121 experience 經(jīng)驗122 expert 專家123 external audit 獨立審計124 external rev

49、iew reports 外部的評論報告125 fair 公正126 fee negotiation 費談判127 final assessment of control risk 控制風(fēng)險的確定評定128 final audit 期末審計129 financial statement assertions 財政報告宣稱130 financial 財務(wù)131 finished goods 產(chǎn)成品132 flowcharts 流程圖133 fraud and error 舞弊134 fraud 欺詐135 fundamental principles 基本原理136 general CIS con

50、trols 一般的 CIS 控制137 general reports to mangement 對（牛犬等的）疥癬的一般報告138 going concern assumption 持續(xù)經(jīng)營假設(shè)139 going concern 持續(xù)經(jīng)營140 goods on sale or return 貨物準許退貨買賣141 goodwill 商譽142 governance 統(tǒng)治143 greenbury committee greenbury 委員會144 guidance for internal auditors 指導(dǎo)為內(nèi)部審計員145 hampel committee hampel 委員會1

51、46 haphazard selection 隨意選擇147 hospitality 款待148 human resources 人力資源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中間- 銀行查證程序過程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 環(huán)境-單機微型計算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 環(huán)境-（與主機

52、）聯(lián)機計算器系統(tǒng)152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 環(huán)境- 數(shù)據(jù)庫系統(tǒng)153 IAPS 1005 the special considerations in the audit of small entities 在小的個體審計中的 IAPS 1005 特別的考慮154 IAS 2 inventories 信息家電 2 庫存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家電 10 事件156 IFACs code of et

53、hics for professional accountants IFACs 道德準則為職業(yè)會計師157 income tax 所得稅158 incoming auditors 收入審計（查帳）員159 independent estimate 獨立的估計160 ineligible for appointment 無被選資格的為任命161 information technology 信息技術(shù)162 inherent risk 固有風(fēng)險163 initial communication 簽署通訊164 insurance 保險165 intangibles 無形166 integrity

54、完整性167 interim audit 中期審計168 internal auditing 內(nèi)部審計169 internal auditors 內(nèi)部審計師170 internal control evaluation questionnaires （ICEQs） 內(nèi)部控制評價調(diào)查表171 internal control questionnaires （ICQs） 內(nèi)部控制調(diào)查表172 internal control system 內(nèi)部控制系統(tǒng)173 internal review assignment 內(nèi)部的評論轉(zhuǎn)讓174 international audit and assuranc

55、e standards board （IAASB） 國際的審計和保證標準登船（IAASB）175 international auditing practice statements （IAPSs） 國際的審計實務(wù)聲明（IAPSs）176 international federation of accountants （IFAC） 國際會計師聯(lián)合會（IFAC）177 inventory system 盤存制度178 inventory valuation 存貨估價179 ISA 230 documentation 文件編制180 ISA 240 fraud and error 國際砂糖協(xié)定 2

56、40 欺詐和錯誤181 ISA 250 consideration of law and regulations 法和規(guī)則的國際砂糖協(xié)定 250 考慮182 Isa 260 communications of audit matters with those charge governance 審計物質(zhì)的國際砂糖協(xié)定 260 通訊由于那些索價統(tǒng)治183 isa 300 planning isa 300 計劃編制184 isa 310 knowledge of the business 企業(yè)的 isa 310 知識185 isa 320 audit materiality 審計重要性186 is

57、a 400 accounting and internal control isa 400 會計和內(nèi)部控制187 isa 402 audit considerations relating to entities using service organisations 與正在使用的個體有關(guān)的 isa 402個審計考慮服務(wù)組織188 isa 500 audit evidence 審計證據(jù)189 isa 501 audit evidence-additional considerations for specific items isa 501個審計證據(jù)- 補償為特殊條款190 isa 510 e

58、xternal confirmations isa 510個外部的查證191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 審計抽樣193 isa 540 audit of accounting estimates 解釋估計的 isa 540 審計194 isa 560 subsequent events 期后事項195 isa 580 management representations 管理當(dāng)局聲明書196 isa 610 considering the work of internal auditing isa

59、 610 以內(nèi)部審計的工作看來197 isa 620 using the work of an expert isa 620 使用專家的工作198 isa 700 auditors report on financial statements 財務(wù)報表上的 isa 700 審計（查帳）員的報告199 isa 710 comparatives isa 710個比較的200 isa 720 other information in documents containing audited financial statements isa 720 證券包含 audited 財務(wù)報表的其他信息201

60、isa 910 engagement to review financial statements isa 910 債務(wù)復(fù)閱財務(wù)報表202 isas and rss isas 和 rss203 joint monitoring unit 連接檢驗單位204 knowledge of the entitys business 個體的企業(yè)知識205 law and regulations 法和規(guī)則206 legal and regulations 法定權(quán)利和規(guī)則207 legal obligation 法定義務(wù),法定責(zé)任208 levels of assurance 保險程度,保障水平209 li