注会《审计》英语常用词汇

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审计英语词汇汇总

注册会计师考试《审计》中用到的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.Senior/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 entity‘ 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 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 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 relatedaccount balances and transaction 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 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munication 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 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 counting 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 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.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128.adverse opinion否定意见ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统 92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险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 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

常用审计英语词汇

常用审计英语词汇1.ability to perform the work 能力履行工作2.acceptance procedures 承兑程序过程3.accountability 经管责任4.accounting estimate 会计估计6.accounts receivable 应收账款7.accruals listing 应计项目挂牌8.accruals 应计项目9.adverse opinion 否定意见10.agreed-upon procedures 约定审查业务11.analysis of errors 错误的分析（法,学）研究12.anomalous error 反常的错误13.appointment ethics 任命伦理学14.assurance engagement 保证约定15.assurance 保证16.audit 审计，审核，核数17.audit acceptance 审计承兑18.audit approach 审计靠近19.audit committee 审计委员会，审计小组20.audit engagement 审计业务约定书21.audit evaluation 审计评价22.audit evidence 审计证据23.audit plan 审计计划24.audit program 审计程序25.audit report 审计报告26.audit risk 审计风险27.audit sampling 审计抽样28.audit staffing 审计工作人员29.audit timing 审计定时30.audit trail 审计线索31.auditing standards 审计准则32.auditors duty of care 审计（查账）员的责任33.auditors report 审计报告34.automated working papers 自动化工作文件35.bad debts 坏账36.bank reconciliation 银行对账单，余额调节表37.beneficial interests 受益权38.best value 最好的价值39.business risk 经营风险40.cash count 现金盘点41.cash system 兑现系统42.charges and commitments 费用和评论43.chronology of an audit 一审计的年代表44.CIS application controls CIS 申请控制45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器46.client screening 委托人甄别47.projection of errors 错误的规划48.purchase ledger 购货分类账49.purchases and expenses system 收入费用系统50.put on enquiry 询价上的期货买卖panies act 公司法parative financial state?鄄ments 比较财务报表pilation engagement 编辑约定pleteness 完整性pletion of the audit 审计的结束pliance with account?鄄ing regulations 符合会计规则的作法puters assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）58.confidence 信任59.confidentiality 保密性60.confirmation of accounts receivable 应收账款的查证61.conflict of interest 利益冲突62.constructive obligation 建设的待付款63.contingent asset 或有资产64.contingent liability 或有负债65.control environment 控制环境66.control procedures 控制程序67.control risk 控制风险68.controversy 论战69.corporate governance 公司治理，公司管制70.corresponding figures 相应的计算71.cost of conversion 转换成本，加工成本72.cost 成本73.courtesy 优待74.creditors 债权人75.current audit files 本期审计档案76.database management sys?鄄tem （DBMS）数据库管理制度（数据管理系统）77.date of report 报告的日期78.depreciation 折旧，贬值79.design of the sample 样品的设计80.detection risk 检查风险81.direct verification approach 直接核查法82.directional testing 方向的抽查83.directors emoluments 董事酬金84.directors serve contracts 董事服务合约85.disagreement with man?鄄agement 与经营的不一致86.disclaimer of opinion 拒绝表示意见87.distributions 分销，分派88.documentation of under?鄄standing and assessment of control risk 控制风险的协商和评定的文件编集89.documenting the audit process 证明审计程序90.due care 应有关注91.due skill and care 到期的技能和谨慎92.economy 经济93.efficiency 效益，效率94.eligibility/ineligibility 合格/无被选资格95.engagement letter 业务约定书96.error 差错97.evaluating of results of au?鄄dit procedures 审计手续的结果评估98.examinations 检查99.existence 存在性100.expectations 期望差距101.expected error 预期的错误102.experience 经验103.expert 专家104.external audit 独立审计105.external review reports 外部的评论报告106.fair 公正107.final assessment of control risk 控制风险的确定评定108.final audit 期末审计109.financial statement asser?鄄tions 财政报告宣称110.financial 财务111.finished goods 产成品112.flowcharts 流程图113.fraud and error 舞弊114.fraud 欺诈115.fundamental principles 基本原理116.general CIS controls 一般的CIS 控制117.general reports to 对……的一般报告118.going concern assump?鄄tion 持续经营假设119.going concern 持续经营120.goods on sale or return 货物准许退货买卖121.goodwill 商誉ernance 统治123.haphazard selection 随意选择124.hospitality 款待125.human resources 人力资源126.income tax 所得税127.incoming auditors 收入审计（查账）员128.independent estimate 独立的估计rmation technology 信息技术130. inherent risk 固有风险131.integrity 完整性132.interim audit 中期审计133.internal auditing 内部审计134.internal auditors 内部审计师135.international federation of accountants （IFAC）国际会计师联合会（IFAC）136.inventory system 盘存制度137.inventory valuation 存货估价138.ISA 230 documentation 文件编制139.joint monitoring unit 连接检验单位140.knowledge of the entity?蒺s business 个体的企业知识w and regulations 法和规则142.legal and regulations 法定权利和规则143.legal obligation 法定义务,法定责任144.levels of assurance 保险程度，保障水平145.liability 负债146.limitation on scope 审计范围限制147.limitation of audit 审计的提起诉讼的限期148.limitations of controls sys?鄄tem 控制系统的提起诉讼的限期149.litigation and claims 诉讼和赔偿150.litigation 诉讼151.loans 借款，贷款152.long term liabilities 长期负债153.management 管理154.management integrity 经营完整155.management representa?鄄tion letter 管理当局声明书156.marketing 推销，营销，市场学157.material inconsistency 决定性的前后矛盾158.material misstatements of fact 重大误报159.materiality 重要性160.measurement 计量161.microcomputers 微型计算器162.modified reports 变更报告163.narrative notes 叙述证券164.nature 性质165.negative assurance 消极保证 realizable value 可实现净值167.non-current asset register 非本期的财产登记168.non-executive directors 非执行董事169.non-sampling risk 非抽样风险170.non-statutory audits 目标170.objectivity 客观性172.obligating event 负有责任事件173.obligatory disclosure 有拘束地揭示174.occurrence 出现175.on-line computer sys?鄄tems （与主机）联机计算器系统176.opening balances 期初余额177.operational audits 经营审计，作业审计178.operational work plans 操作上的工作计划179.opinion shopping 意见购物180.other information 其他的信息181.overdue fees 超储未付费182.overhead absorption 管理费用分配183.periodic plan 定期的计划184.permanent audit files 永久审计档案185.personal relationships 个人的亲属关系186.planning 计划编制187.population 抽样总体188.precision 精密189.preliminary assessment of control risk 控制风险的预备评定190.prepayments 预付款项191.presentation and disclo?鄄sure 提示和揭示192.problems of accounting treatment 会计处理的问题193.procedural approach 程序上的靠近194.procedures程序195.procedures after accepting nomination 程序过程在接受提名之后。

注册会计师审计英语词汇整理

财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。

12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。

注会《审计》英语常用词汇

注会《审计》英语常用词汇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.Senior/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 entity‘ 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 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 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 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 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munication 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 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 counting 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 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.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128.adverse opinion 否定意见A (1)ABC 作业基础成本计算A (2)absorbed overhead 已吸收制造费用A (3)absorption costing 吸收成本计算A (4)account 账户,报表A (5)accounting postulate 会计假设A (6)accounting series release 会计公告文件A (7)accounting valuation 会计计价A (8)account sale 承销清单A (9)accountability concept 经营责任概念A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本A (14)accounting bases 会计基础A (15)accounting manual 会计手册A (16)accounting period 会计期间A (17)accounting policies 会计方针A (18)accounting rate of return 会计报酬率A (19)accounting reference date 会计参照日A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念A (22)accrual expenses 应计费用A (23)acid test ration 速动比率(酸性测试比率)A (24)acquisition 购置A (25)acquisition accounting 收购会计A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项A (28)administrative expenses 行政管理费A (29)advice note 发货通知A (30)amortization 摊销A (31)analytical review 分析性检查A (32)annual equivalent cost 年度等量成本法A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本A (35)appropriation account 盈余分配账户A (36)articles of association 公司章程细则A (37)assets 资产A (38)assets cover 资产保障A (39)asset value per share 每股资产价值A (40)associated company 联营公司A (41)attainable standard 可达标准A (42)attributable profit 可归属利润A (43)audit 审计A (44)audit report 审计报告A (45)auditing standards 审计准则A (46)authorized share capital 额定股本A (47)available hours 可用小时A (48)avoidable costs 可避免成本B (49)back-to-back loan 易币贷款B (50)backflush accounting 倒退成本计算B (51)bad debts 坏帐B (52)bad debts ratio 坏帐比率B (53)bank charges 银行手续费B (54)bank overdraft 银行透支B (55)bank reconciliation 银行存款调节表B (56)bank statement 银行对账单B (57)bankruptcy 破产B (58)basis of apportionment 分摊基础B (59)batch 批量B (60)batch costing 分批成本计算B (61)beta factor B(市场)风险因素B (62)bill 账单B (63)bill of exchange 汇票B (64)bill of landing 提单B (65)bill of materials 用料预计单B (66)bill payable 应付票据B (67)bill receivable 应收票据B (68)bin card 存货记录卡B (69)bonus 红利B (70)book-keeping 薄记B (71)Boston classification 波士顿分类B (72)breakeven chart 保本图B (73)breakeven point 保本点B (74)breaking-down time 复位时间B (75)budget 预算B (76)budget center 预算中心B (77)budget cost allowance 预算成本折让B (78)budget manual 预算手册B (79)budget period 预算期间B (80)budgetary control 预算控制B (81)budgeted capacity 预算生产能力B (82)burden 制造费用B (83)business center 经营中心B (84)business entity 营业个体B (85)business unit 经营单位B (86)buy-out management 管理性购买产权B (87)by-product 副产品C (88)called-up share capital 催缴股本C (89)capacity 生产能力C (90)capacity ratios 生产能力比率C (91)capital 资本C (92)capital assets pricing model 资本资产计价模式C (93)capital commitment 承诺资本C (94)capital employed 已运用的资本C (95)capital expenditure 资本支出C (96)capital expenditure authorization 资本支出核准C (97)capital expenditure control 资本支出控制C (98)capital expenditure proposal 资本支出申请C (99)capital funding planning 资本基金筹集计划C (100)capital gain 资本收益C (101)capital investment appraisal 资本投资评估C (102)capital maintenance 资本保全C (103)capital resource planning 资本资源计划C (104)capital surplus 资本盈余C (105)capital turnover 资本周转率C (106)card 记录卡C (107)cash 现金C (108)cash account 现金账户C (109)cash book 现金账薄C (110)cash cow 金牛产品C (111)cash flow 现金流量C (112)cash discounted 现金贴现C (113)cash flow budget 现金流量预算C (114)cash flow statement 现金流量表C (115)cash ledger 现金分类账C (116)cash limit 现金限额C (117)CCA 现时成本会计C (118)center 中心C (119)changeover time 变更时间C (120)chartered entity 特许经济个体C (121)cheque 支票C (122)cheque register 支票登记薄C (123)coin analysis 零钱分类C (124)classification 分类C (125)clock card 工时卡C (126)code 代码C (127)commitment accounting 承诺确认会计C (128)common cost 共同成本C (129)company limited by guarantee 有限担保责任公司C (130)company limited shares 股份有限公司C (131)competitive position 竞争能力状况C (132)concept 概念C (133)conglomerate 跨行业企业C (134)consistency concept 一致性概念C (135)consolidated accounts 合并报表C (136)consolidation accounting 合并会计C (137)consortium 财团C (138)contingency plan 应急计划C (139)contingent liabilities 或有负债C (140)continuous operation 连续生产C (141)contra 抵消C (142)contract cost 合同成本C (143)contract costing 合同成本计算C (144)contribution 贡献毛益C (145)contribution centre 贡献中心C (146)contribution chart 贡献图C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率C (148)contribution to sales ration 贡献毛益对销售比率C (149)control 控制C (150)control account 控制帐户C (151)control limits 控制限度C (152)controllability concept 可控制概念C (153)controllable cost 可控制成本C (154)conversion cost 加工成本C (155)convertible loan stock 来源：可转换为股票的贷款C (156)corporate appraisal 公司评估C (157)corporate planning 公司计划C (158)corporate social reporting 公司社会报告C (159)corporation 股份公司C (160)cost 成本C (161)cost account 成本帐户C (162)cost accounting 成本会计C (163)cost accounting manual 成本手册C (164)cost accounts calendar 成本报表的日历时间C (165)cost adjustment 成本调整C (166)cost allocation 成本分配C (167)cost apportionment 成本分摊C (168)cost attribution 成本归属C (169)cost audit 成本审计C (170)cost behaviour 成本性态C (171)cost benefit analysis 成本效益分析C (172)cost center 成本中心C (173)cost driver 成本动因。

审计英文词汇整理

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.Senior/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 entity‘ 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 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 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 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 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munication沟通67.flowchart 流程图68.reperformance 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.rightsand obligations 权利和义务76.valuationand 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 counting 监盘82.observation观察只供学习与交流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 可容忍误差97.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk 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.indexand cross-referencing 索引和交叉索引103.cashreceipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单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.store room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.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128.adverse opinion否定意见审计词汇审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate审计职责audit responsibility审计监督audit supervision；supervision through auditing审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws 审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation 复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program审计目标auditing objective审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling只供学习与交流审计软件audit software审计程序auditing procedures审计调查audit investigation审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit 离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing突击审计surprise audit审计报告audit report标准报告standard report 长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion只供学习与交流。

CPA审计常用词汇

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 statements 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， timing 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 year‘s 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 concern 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.exceed 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 andtransaction 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.adjust 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 material 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 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 incorrect 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.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 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.ability to perform the work 完成工作的能力139.acceptance procedures 承接（业务）程序140.accountability 可计量性141.accruals 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parative financial statements 比较财务报表pletion of the audit 审计的结束pliance with accounting regulations 符合会计规则155.confidentiality 保密性156.confirmation of accounts receivable 应收账款的函证157.conflict of interest 利益冲突158.control environment 控制环境159.control procedures 控制程序160.Control deficiency 控制缺陷161.control risk 控制风险162.corporate governance 公司治理,公司管制163.corresponding figures 相应的计算164.creditors 债权人165.current audit files 本期审计档案166.date of report 报告的日期167.detection risk 检查风险168.direct verification approach 直接核查法169.directional testing 方向的抽查170.disagreement with management 与管理层意见不一致171.documenting the audit process 记录审计流程172.evaluating of results of audit procedures 评估审计程序执行的结果173.examinations 检查174.expectations 期望175.expected error 预期的差异176.experience 经验177.external audit 外部审计178.external review reports 外部审阅报告179.fair 公正、公允180.final assessment of control risk 控制风险的最终评定181.final audit 期末审计182.financial statement assertions 财务报表认定183.fraud and error 舞弊184.fraud 欺诈185.going concern assumption 持续经营假设186.guidance for internal auditors 内部审计员的指导187.hospitality 款待188.independent estimate 独立的估计189.inherent risk 固有风险190.insurance 保险191.integrity 完整性192.interim audit 中期审计193.internal auditing 内部审计194.internal auditors 内部审计师195.internal control system 内部控制系统196.inventory system 盘存制度197.inventory valuation 存货估价198.ISA 230 documentation 国际审计准则第230号底稿记录199.legal obligation 法定义务,法定责任200.levels of assurance 鉴证程度/水平201.limitation on scope 审计范围限制202.management representation letter 管理当局声明书203.material misstatements of fact 重大错报204.measurement 计量205.modified reports 修订报告206.negative assurance 消极保证207.non-executive directors 非执行董事208.non-sampling risk 非抽样风险209.obligating event 负有责任事件210.opening balances 期初余额211.operational audits 经营审计212.other information 其他的信息213.overall review of financial statements 财务报表的总体审阅214.overhead absorption 管理费用分配215.periodic plan 定期的计划216.permanent audit files 永久审计档案217.personal relationships 个人的亲属关系218.planning 计划编制219.professional duty of confidentiality 保密的职业责任220.qualitative aspects of errors 差错的性质221.random selection 随机选择222.reasonable assurance 合理保证223.reassessing sampling risk 重新评价抽样风险224.reservation of title 保留225.rights 认股权226.risk and materiality 风险和重要性227.risk-based approach 以风险为导向的方法228.rules of professional conduct 职业道德守则229.sales cut-off 售截止230.sales system 销售（货）体系231.sample size 样本量232.sampling risk 抽样风险233.sampling units 抽样单位234.schedule of unadjusted errors 未调整的差错235.scope and objectives of internal audit 内审范围和目标236.segregation of duties 职责分离237.statement 1:integrity,objectivity and independence 声明1: 公正，客观性和独立238.statement 2:the professional duty of confidence 声明2: 保密的职业责任239.statutory audit 法定审计240.statutory duty 法定责任241.stratification 分层242.substantive tests 实质性测试243.sufficient appropriate audit evidence 充分的适当审计证据244.supervision 监督245.supervisory and monitoring roles 监督和监控角色246.suppliers statements 供应商的声明247.system and internal controls 系统和内部的控制248.tolerable error 可容忍误差ing the work of an expert 利用专家的工作250.valuation 计价，估价251.voluntary disclosure 自愿披露252.working papers 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.Walkthrough 窜行测试260.working capital forecast 运营资本预测261.profit forecast 盈利预测262.Prospectuses 招股章程263.Institute of Certified Public 首次公开发行264.retrospective adjustments 追溯调整。

审计词汇表

审计词汇表attestation 鉴证audit of financial statements 财务报表审计high levels of assurance 高水平保证compilation 编制reliability 可靠性relevance 相关性1professional skepticism 职业谨慎objectivity 客观性professional competence 专业胜任能力audit engagement letter 业务约定书the client 委托人the existing CPA 现任注册会计师the successor CPA 后任注册会计师the preceding CPA前任注册会计师issue the audit report 出具审计报告expert 专家the board of directors 董事会determine the nature，timing and extent of the audit procedures 确定审计程序性质、时间和范围a general knowledge of ——初步了解―――情况a more knowledge of——进一步了解情况the prior year’s working papers 以前年度工作底稿minutes of meeting 会议纪要business risks 经营风险accounting estimate 会计估计management representations 管理层声明going concern assumption 持续经营假设audit plan 审计计划error 错误fraud舞弊misappropriation of assets 侵占资产materiality 重要性misstatements or omissions 错报或漏报subsequent events 期后事项audit risk 审计风险detection risk 检查风险inappropriate audit opinion 不适当审计意见material misstatement 重大错报tolerable misstatement 可容忍错报the acceptable level of detection risk 可接受检查风险walk-through test 穿行测试flow chart 流程图audit evidence 审计证据substantive procedures 实质性程序assertions 认定existence 存在occurrence 发生completeness 完整性rights and obligations 权利和义务valuation and allocation 计价和分摊cutoff 截止accuracy 准确性classification 分类inspection 检查supervision of counting 监盘observation 观察confirmation 函证computation 计算analytical procedures 分析程序vouch 核对trace 追查audit sampling 审计抽样error 误差expected error 预期误差population 总体sampling risk 抽样风险non- sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险cash receipt 现金收入cash disbursement现金支出bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日net realizable value 可变现净值sale invoice 销售发票price list 价目表positive confirmation request 积极式询证函negative confirmation request消极式询证函audit report 审计报告unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion否定意见Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构名称：国际会计师联合会IFAC国际会计师联合会下设国际审计和鉴证准则理事会IAASB美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上独立和形式上独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’responsibilities for the financi al statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial stateme nt认定层次重大错报material misstatement on level of assertion实质性程序substantive proceduresChap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical samplingChap. 13 Sales and receivables cycleChap.14 Purchases and payables cycleChap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycleChap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告要素标题title收件人receiver引言段introduction管理层对财务报表责任段management’s responsibility for the financi alstatements注册会计师责任段auditor’s responsibility审计意见段opinion注册会计师监管和盖章auditor’s signature会计师事务所名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。

审计考试中用到的英文单词

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.Senior/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 entity‘ 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 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 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 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 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 munication 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 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 counting 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 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.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 128.adverse opinion　否定意见 129 Auditors‘Report审计报告 130 internal audit内部审计 131 public sector audit政府审计账项基础审计accounting number-based audit 风险导向审计⽅法risk-oriented audit approach。

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