注册会计师考试 综合阶段 英语 审计常用词汇 北注协版.doc

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1、审计常用英语词汇1.audit 审计2.acceptable difference 可接受差异3.accounting activities 会计活动4.accounting estimate and polices 会计估计和会计政策5.anti-fraud controls 内部控制6.assertion 认定7.audit committee 审计委员会8.audit file assembly date 审计文档装订日ponent auditor组成部分审计师10.assurance 鉴证11.credibility 可信赖程度12.audit of financial stateme

2、nts 财务报表审计13.agreed-upon procedures 商定程序14.high levels of assurance 高水平保证pilation 编制16.reliability 可靠性17.relevance 相关性18.professional skepticism 职业谨慎19.objectivity 客观性20.professional competence 专业胜任能力21.senior/CPA-in-charge 项目经理22.audit engagement letter 审计业务约定书23.recurring audit 连续审计24.the client 委

3、托人（客户）25.change CPA更换注册会计师26.the existing CPA 现任注册会计师27.the successor CPA 后任注册会计师28.the preceding CPA前任注册会计师29.issue the audit report 出具审计报告30.expert 专家31.the board of directors 董事会32.knowledge of the entity s business 了解被审计单位情况33.assess material misstatement risks评估重大错报风险34.determine the nature， ti

4、ming and extent of the audit procedures 确定审计程序的性质、时间和范围35.general knowledge of 初步了解的情况36.further assessment of 进一步了解的情况37.the prior years working papers 以前年度工作底稿38.meeting minutes 会议纪要39.business risks 经营风险40.appropriateness适当性41.accounting estimate 会计估计42.management representations 管理层声明43.going co

5、ncern assumption 持续经营假设44.audit plan 审计计划45.significant audit areas 重点审计领域46.error 错误47.fraud舞弊48.modified or additional procedures 修改或追加审计程序49.misappropriation of assets 侵占资产50.transactions without substance 虚假交易51.unusual pressures 异常压力52.the suspected non-compliance 涉嫌存在违法行为53.materiality 重要性54.e

6、xceed the materiality level 超过重要性水平55.approach the materiality level 接近重要性水平56.an acceptably low level 较低的可接受水平57.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58.misstatements or omissions 错报或漏报59.aggregate 总计60.subsequent events 期后事项61.a

7、djust the financial statements 调整财务报表62.perform additional audit procedures 实施追加的审计程序63.audit risk 审计风险64.detection risk 检查风险65.inappropriate audit opinion 不适当的审计意见66.material misstatement 重大的错报67.tolerable misstatement 可容忍错报68.the acceptable level of detection risk 可接受的检查风险69.assessed level of mate

8、rial misstatement risk 重大错报风险的评估水平70.small business 小规模企业71.accounting system 会计系统72.test of control 控制测试73.walkthrough test 穿行测试munication 沟通75.flow chart 流程图76.reperformance of internal control重新执行内部控制77.audit evidence 审计证据78.substantive procedures 实质性程序79.assertions 认定80.existence 存在81.occurrence

9、 发生pleteness 完整性83.rights and obligations 权利和义务84.valuation and allocation 计价和分摊85.presentation and disclosure 表达和披露86.cutoff 截止87.accuracy 准确性88.classification 分类89.inspection 检查90.supervision of counting 监盘91.observation 观察92.confirmation 函证93.calculation 计算94.analytical procedures 分析程序95.vouch 抽凭

10、96.trace 追查97.audit sampling 审计抽样98.error 误差99.expected error 预期误差100.population 总体101.sampling risk 抽样风险102.non- sampling risk 非抽样风险103.sampling unit 抽样单位104.statistical sampling 统计抽样105.tolerable error 可容忍误差106.the risk of under reliance 信赖不足风险107.the risk of over reliance 信赖过度风险108.the risk of in

11、correct rejection 误拒风险109.the risk of incorrect acceptance 误受风险110.trial balance 试算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 现金收入113.cash disbursement现金支出114.bank statement 银行对账单115.bank reconciliation 银行存款余额调节表116.balance sheet date 资产负债表日 realizable value 可变现净值118.storeroom 仓库119.

12、sale invoice 销售发票120.price list 价目表121.positive confirmation request 积极式询证函122.negative confirmation request消极式询证函123.purchase request 请购单124.receiving report 验收报告125.gross margin 毛利126.manufacturing overhead 制造费用127.material request 领料单128.inventory stocktaking 存货盘点129.bond certificate 债券130.stock

13、certificate 股票131.audit report 审计报告132.entity 被审计单位133.addressee of the audit report 审计报告的收件人134.unqualified opinion 无保留意见135.qualified opinion 保留意见136.disclaimer of opinion 无法表示意见137.adverse opinion否定意见138.abilitytoperformthework完成工作的能力139.acceptanceprocedures承接（业务）程序140.accountability可计量性141.accru

14、als 应计项目142.appointment 任命143.assurance engagement 保证债务144.audit committee 审计委员会145.audit evaluation 审计业务146.audit staffing 审计工作人员 147.audit trail 审计线索 148.auditing standards 审计准则 mittee 委员会 150.cash count 现金盘点 151.client screening 委托人甄别 parativefinancialstatements比较财务报表pletionoftheaudit审计的结束pliance

15、withaccountingregulations符合会计规则155.confidentiality保密性156.confirmationofaccountsreceivable应收账款的函证157.conflictofinterest利益冲突158.controlenvironment控制环境159.controlprocedures控制程序160.control deficiency 控制缺陷161.controlrisk控制风险162.corporategovernance公司治理,公司管制163.correspondingfigures相应的计算164.creditors债权人165.

16、currentauditfiles本期审计档案166.dateofreport报告的日期167.detectionrisk检查风险168.directverificationapproach直接核查法169.directionaltesting方向的抽查170.disagreementwithmanagement与管理层意见不一致171.documentingtheauditprocess记录审计流程172.evaluatingofresultsofauditprocedures评估审计程序执行的结果173.examinations检查174.expectations期望175.expecte

17、derror预期的差异176.experience经验177.externalaudit外部审计178.externalreviewreports外部审阅报告179.fair公正、公允180.finalassessmentofcontrolrisk控制风险的最终评定181.finalaudit期末审计182.financialstatementassertions财务报表认定183.fraudanderror舞弊184.fraud欺诈185.goingconcernassumption持续经营假设186.guidanceforinternalauditors内部审计员的指导187.hospit

18、ality款待188.independentestimate独立的估计189.inherentrisk固有风险190.insurance保险191.integrity完整性192.interimaudit中期审计193.internalauditing内部审计194.internalauditors内部审计师195.internalcontrolsystem内部控制系统待添加的隐藏文字内容3196.inventorysystem盘存制度197.inventoryvaluation存货估价198.ISA230documentation国际审计准则第230号 底稿记录199.legalobliga

19、tion法定义务,法定责任200.levelsofassurance鉴证程度/水平201.limitationonscope审计范围限制202.managementrepresentationletter管理当局声明书203.materialmisstatementsoffact重大错报204.measurement计量205.modifiedreports修订报告206.negativeassurance消极保证207.non-executivedirectors非执行董事208.non-samplingrisk非抽样风险209.obligatingevent负有责任事件210.openin

20、gbalances期初余额211.operationalaudits经营审计212.otherinformation其他的信息213.overallreviewoffinancialstatements财务报表的总体审阅214.overheadabsorption管理费用分配215.periodicplan定期的计划216.permanentauditfiles永久审计档案217.personalrelationships个人的亲属关系218.planning计划编制219.professionaldutyofconfidentiality保密的职业责任220.qualitativeaspec

21、tsoferrors差错的性质221.randomselection随机选择222.reasonableassurance合理保证223.reassessingsamplingrisk重新评价抽样风险224.reservationoftitle保留225.rights认股权226.riskandmateriality风险和重要性227.risk-basedapproach以风险为导向的方法228.rulesofprofessionalconduct职业道德守则229.salescut-off售截止230.salessystem销售（货）体系231.samplesize样本量232.sampli

22、ngrisk抽样风险233.samplingunits抽样单位234.scheduleofunadjustederrors未调整的差错235.scopeandobjectivesofinternalaudit内审范围和目标236.segregationofduties职责分离237.statement1:integrity,objectivityandindependence声明1:公正，客观性和独立238.statement2:theprofessionaldutyofconfidence声明2:保密的职业责任239.statutoryaudit法定审计240.statutoryduty法定

23、责任241.stratification分层242.substantivetests实质性测试243.sufficientappropriateauditevidence充分的适当审计证据244.supervision监督245.supervisoryandmonitoringroles监督和监控角色246.suppliersstatements供应商的声明247.systemandinternalcontrols系统和内部的控制248.tolerableerror可容忍误差249.usingtheworkofanexpert利用专家的工作250.valuation计价，估价251.volun

24、tarydisclosure自愿披露252.workingpapers工作底稿253.emphasis of matter paragraph(s)强调事项254.inquiry 询问255.investigate 调查256.recalculation重新计算257.service organization 服务组织258.tests of details 细致性测试259.working capital forecast 运营资本预测260.profit forecast 盈利预测261.Prospectuses 招股章程262.retrospective adjustments 追溯调整