注冊(cè)會(huì)計(jì)師考試 綜合階段 英語 審計(jì)常用詞匯 北注協(xié)版

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1、 審計(jì)常用英語詞匯 1.audit 審計(jì) 2.acceptable difference 可接受差異 3.accounting activities 會(huì)計(jì)活動(dòng) 4.accounting estimate and polices 會(huì)計(jì)估計(jì)和會(huì)計(jì)政策 5.anti-fraud controls 內(nèi)部控制 6.assertion 認(rèn)定 7.audit committee 審計(jì)委員會(huì) 8.audit file assembly date 審計(jì)文檔裝訂日 ponent auditor組成部分審計(jì)師 10.assurance 鑒證

2、 11.credibility 可信賴程度 12.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì) 13.agreed-upon procedures 商定程序 14.high levels of assurance 高水平保證 pilation 編制 16.reliability 可靠性 17.relevance 相關(guān)性 18.professional skepticism 職業(yè)謹(jǐn)慎 19.objectivity 客觀性 20.professional competence 專業(yè)勝任能力 21.senior/CPA-in-charge 項(xiàng)目經(jīng)

3、理 22.audit engagement letter 審計(jì)業(yè)務(wù)約定書 23.recurring audit 連續(xù)審計(jì) 24.the client 委托人（客戶） 25.change CPA　更換注冊(cè)會(huì)計(jì)師 26.the existing CPA 現(xiàn)任注冊(cè)會(huì)計(jì)師 27.the successor CPA 后任注冊(cè)會(huì)計(jì)師 28.the preceding CPA前任注冊(cè)會(huì)計(jì)師 29.issue the audit report 出具審計(jì)報(bào)告 30.expert 專家 31.the board of directors 董事會(huì) 32.knowledge of the ent

4、ity‘ s business 了解被審計(jì)單位情況 33.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn) 34.determine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍 35.general knowledge of —— 初步了解―――的情況 36.further assessment of—— 進(jìn)一步了解的情況 37.the prior year‘s working papers 以前年度工作底稿 38.meeting minutes 會(huì)議

5、紀(jì)要 39.business risks 經(jīng)營風(fēng)險(xiǎn) 40.appropriateness　適當(dāng)性 41.accounting estimate 會(huì)計(jì)估計(jì) 42.management representations 管理層聲明 43.going concern assumption 持續(xù)經(jīng)營假設(shè) 44.audit plan 審計(jì)計(jì)劃 45.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域 46.error 錯(cuò)誤 47.fraud舞弊 48.modified or additional procedures 修改或追加審計(jì)程序 49.misappropriatio

6、n of assets 侵占資產(chǎn) 50.transactions without substance 虛假交易 51.unusual pressures 異常壓力 52.the suspected non-compliance 涉嫌存在違法行為 53.materiality 重要性 54.exceed the materiality level 超過重要性水平 55.approach the materiality level 接近重要性水平 56.an acceptably low level 較低的可接受水平 57.the overall financial stateme

7、nt level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層 58.misstatements or omissions 錯(cuò)報(bào)或漏報(bào) 59.aggregate 總計(jì) 60.subsequent events 期后事項(xiàng) 61.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表 62.perform additional audit procedures 實(shí)施追加的審計(jì)程序 63.audit risk 審計(jì)風(fēng)險(xiǎn) 64.detection risk 檢查風(fēng)險(xiǎn) 65

8、.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見 66.material misstatement 重大的錯(cuò)報(bào) 67.tolerable misstatement 可容忍錯(cuò)報(bào) 68.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn) 69.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平 70.small business 小規(guī)模企業(yè) 71.accounting system 會(huì)計(jì)系統(tǒng) 72.test of control 控制測試 73.wal

9、kthrough test 穿行測試 munication 溝通 75.flow chart 流程圖 76.reperformance of internal control重新執(zhí)行內(nèi)部控制 77.audit evidence 審計(jì)證據(jù) 78.substantive procedures 實(shí)質(zhì)性程序 79.assertions 認(rèn)定 80.existence 存在 81.occurrence 發(fā)生 pleteness 完整性 83.rights and obligations 權(quán)利和義務(wù) 84.valuation and allocation 計(jì)價(jià)和分?jǐn)? 85.pres

10、entation and disclosure 表達(dá)和披露 86.cutoff 截止 87.accuracy 準(zhǔn)確性 88.classification 分類 89.inspection 檢查 90.supervision of counting 監(jiān)盤 91.observation 觀察 92.confirmation 函證 93.calculation 計(jì)算 94.analytical procedures 分析程序 95.vouch 抽憑 96.trace 追查 97.audit sampling 審計(jì)抽樣 98.error 誤差 99.expected err

11、or 預(yù)期誤差 100.population 總體 101.sampling risk 抽樣風(fēng)險(xiǎn) 102.non- sampling risk 非抽樣風(fēng)險(xiǎn) 103.sampling unit 抽樣單位 104.statistical sampling 統(tǒng)計(jì)抽樣 105.tolerable error 可容忍誤差 106.the risk of under reliance 信賴不足風(fēng)險(xiǎn) 107.the risk of over reliance 信賴過度風(fēng)險(xiǎn) 108.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn) 109.the risk of i

12、ncorrect acceptance 誤受風(fēng)險(xiǎn) 110.trial balance 試算平衡表 111.index and cross-referencing 索引和交叉索引 112.cash receipt 現(xiàn)金收入 113.cash disbursement　現(xiàn)金支出 114.bank statement 銀行對(duì)賬單 115.bank reconciliation 銀行存款余額調(diào)節(jié)表 116.balance sheet date 資產(chǎn)負(fù)債表日 realizable value 可變現(xiàn)凈值 118.storeroom 倉庫 119.sale invoice 銷售發(fā)票

13、 120.price list 價(jià)目表 121.positive confirmation request 積極式詢證函 122.negative confirmation request　消極式詢證函 123.purchase request 請(qǐng)購單 124.receiving report 驗(yàn)收?qǐng)?bào)告 125.gross margin 毛利 126.manufacturing overhead 制造費(fèi)用 127.material request 領(lǐng)料單 128.inventory stocktaking 存貨盤點(diǎn) 129.bond certificate 債券 130.s

14、tock certificate 股票 131.audit report 審計(jì)報(bào)告 132.entity 被審計(jì)單位 133.addressee of the audit report 審計(jì)報(bào)告的收件人 134.unqualified opinion 無保留意見 135.qualified opinion 保留意見 136.disclaimer of opinion 無法表示意見 137.adverse opinion　否定意見 138.abilitytoperformthework完成工作的能力 139.acceptanceprocedures承接（業(yè)務(wù)）程序 140.a

15、ccountability可計(jì)量性 141.accruals 應(yīng)計(jì)項(xiàng)目 142.appointment 任命 143.assurance engagement 保證債務(wù) 144.audit committee 審計(jì)委員會(huì) 145.audit evaluation 審計(jì)業(yè)務(wù) 146.audit staffing 審計(jì)工作人員 147.audit trail 審計(jì)線索 148.auditing standards 審計(jì)準(zhǔn)則 mittee 委員會(huì) 150.cash count 現(xiàn)金盤點(diǎn) 151.client

16、screening 委托人甄別 parativefinancialstatements比較財(cái)務(wù)報(bào)表 pletionoftheaudit審計(jì)的結(jié)束 pliancewithaccountingregulations符合會(huì)計(jì)規(guī)則 155.confidentiality保密性 156.confirmationofaccountsreceivable應(yīng)收賬款的函證 157.conflictofinterest利益沖突 158.controlenvironment控制環(huán)境 159.controlprocedures控制程序 160.control deficiency

17、控制缺陷 161.controlrisk控制風(fēng)險(xiǎn) 162.corporategovernance公司治理,公司管制 163.correspondingfigures相應(yīng)的計(jì)算 164.creditors債權(quán)人 165.currentauditfiles本期審計(jì)檔案 166.dateofreport報(bào)告的日期 167.detectionrisk檢查風(fēng)險(xiǎn) 168.directverificationapproach直接核查法 169.directionaltesting方向的抽查 170.disagreementwithmanagement與管理層意見不一致 171.docu

18、mentingtheauditprocess記錄審計(jì)流程 172.evaluatingofresultsofauditprocedures評(píng)估審計(jì)程序執(zhí)行的結(jié)果 173.examinations檢查 174.expectations期望 175.expectederror預(yù)期的差異 176.experience經(jīng)驗(yàn) 177.externalaudit外部審計(jì) 178.externalreviewreports外部審閱報(bào)告 179.fair公正、公允 180.finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)的最終評(píng)定 181.finalaudit期末審計(jì) 1

19、82.financialstatementassertions財(cái)務(wù)報(bào)表認(rèn)定 183.fraudanderror舞弊 184.fraud欺詐 185.goingconcernassumption持續(xù)經(jīng)營假設(shè) 186.guidanceforinternalauditors內(nèi)部審計(jì)員的指導(dǎo) 187.hospitality款待 188.independentestimate獨(dú)立的估計(jì) 189.inherentrisk固有風(fēng)險(xiǎn) 190.insurance保險(xiǎn) 191.integrity完整性 192.interimaudit中期審計(jì) 193.internalauditing內(nèi)部審計(jì)

20、 194.internalauditors內(nèi)部審計(jì)師 195.internalcontrolsystem內(nèi)部控制系統(tǒng) 196.inventorysystem盤存制度 197.inventoryvaluation存貨估價(jià) 198.ISA230documentation國際審計(jì)準(zhǔn)則第230號(hào) 底稿記錄 199.legalobligation法定義務(wù),法定責(zé)任 200.levelsofassurance鑒證程度/水平 201.limitationonscope審計(jì)范圍限制 202.managementrepresentationletter管理當(dāng)局聲明書 203.material

21、misstatementsoffact重大錯(cuò)報(bào) 204.measurement計(jì)量 205.modifiedreports修訂報(bào)告 206.negativeassurance消極保證 207.non-executivedirectors非執(zhí)行董事 208.non-samplingrisk非抽樣風(fēng)險(xiǎn) 209.obligatingevent負(fù)有責(zé)任事件 210.openingbalances期初余額 211.operationalaudits經(jīng)營審計(jì) 212.otherinformation其他的信息 213.overallreviewoffinancialstatements

22、財(cái)務(wù)報(bào)表的總體審閱 214.overheadabsorption管理費(fèi)用分配 215.periodicplan定期的計(jì)劃 216.permanentauditfiles永久審計(jì)檔案 217.personalrelationships個(gè)人的親屬關(guān)系 218.planning計(jì)劃編制 219.professionaldutyofconfidentiality保密的職業(yè)責(zé)任 220.qualitativeaspectsoferrors差錯(cuò)的性質(zhì) 221.randomselection隨機(jī)選擇 222.reasonableassurance合理保證 223.reassessings

23、amplingrisk重新評(píng)價(jià)抽樣風(fēng)險(xiǎn) 224.reservationoftitle保留 225.rights認(rèn)股權(quán) 226.riskandmateriality風(fēng)險(xiǎn)和重要性 227.risk-basedapproach以風(fēng)險(xiǎn)為導(dǎo)向的方法 228.rulesofprofessionalconduct職業(yè)道德守則 229.salescut-off售截止 230.salessystem銷售（貨）體系 231.samplesize樣本量 232.samplingrisk抽樣風(fēng)險(xiǎn) 233.samplingunits抽樣單位 234.scheduleofunadjustederro

24、rs未調(diào)整的差錯(cuò) 235.scopeandobjectivesofinternalaudit內(nèi)審范圍和目標(biāo) 236.segregationofduties職責(zé)分離 237.statement1:integrity,objectivityandindependence聲明1:公正，客觀性和獨(dú)立 238.statement2:theprofessionaldutyofconfidence聲明2:保密的職業(yè)責(zé)任 239.statutoryaudit法定審計(jì) 240.statutoryduty法定責(zé)任 241.stratification分層 242.substantivetests實(shí)

25、質(zhì)性測試 243.sufficientappropriateauditevidence充分的適當(dāng)審計(jì)證據(jù) 244.supervision監(jiān)督 245.supervisoryandmonitoringroles監(jiān)督和監(jiān)控角色 246.suppliersstatements供應(yīng)商的聲明 247.systemandinternalcontrols系統(tǒng)和內(nèi)部的控制 248.tolerableerror可容忍誤差 249.usingtheworkofanexpert利用專家的工作 250.valuation計(jì)價(jià)，估價(jià) 251.voluntarydisclosure自愿披露 252.w

26、orkingpapers工作底稿 253.emphasis of matter paragraph(s)強(qiáng)調(diào)事項(xiàng) 254.inquiry 詢問 255.investigate 調(diào)查 256.recalculation重新計(jì)算 257.service organization 服務(wù)組織 258.tests of details 細(xì)致性測試 259.working capital forecast 運(yùn)營資本預(yù)測 260.profit forecast 盈利預(yù)測 261.Prospectuses 招股章程 262.retrospective adjustments 追溯調(diào)整 燃行業(yè)未來之希望 當(dāng)人才培養(yǎng)之責(zé)任 6