审计英文词汇整理

审计英文词汇整理
审计英文词汇整理

审计英文词汇整理

The Standardization Office was revised on the afternoon of December 13, 2020

审计

鉴证

可信赖程度

of financial statements 财务报表审计

procedures 执行商定程序

levels of assurance 高水平保证

编制

可靠性

相关性

skepticism 职业谨慎

客观性

12. professional competence 专业胜任能力

CPA-in-charge 项目经理

engagement letter 业务约定书

audit 连续审计

client 委托人

CPA更换注册会计师

existing CPA 现任注册会计师

successor CPA 后任注册会计师

preceding CPA前任注册会计师

the audit report 出具审计报告

专家

board of directors 董事会

of the entity‘ s business 了解被审计单位情况

material misstatement risks评估重大错报风险

the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围

general knowledge of 初步了解―――的情况

more knowledge of 进一步了解的情况

prior year‘s working papers 以前年度工作底稿

of meeting 会议纪要

risks 经营风险

适当性

estimate 会计估计

representations 管理层声明

concern assumption 持续经营假设

plan 审计计划

audit areas 重点审计领域

错误

舞弊

or additional procedures 修改或追加审计程序

of assets 侵占资产

without substance 虚假交易

pressures 异常压力

suspected noncompliance 涉嫌存在违法行为

重要性 the materiality level 超过重要性水平

the materiality level 接近重要性水平

acceptably low level 可接受水平

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

or omissions 错报或漏报

总计

events 期后事项

the financial statements 调整财务报表

additional audit procedures 实施追加的审计程序

risk 审计风险

risk 检查风险

audit opinion 不适当的审计意见

misstatement 重大的错报

misstatement 可容忍错报

acceptable level of detection risk 可接受的检查风险 level of material misstatement risk 重大错报风险的评估水平

business 小规模企业

system 会计系统

of control 控制测试

test 穿行测试

沟通

流程图

of internal control 重新执行

evidence 审计证据

procedures 实质性程序

认定

存在

发生

完整性

obligations 权利和义务

allocation 计价和分摊

截止

准确性

分类

检查

of counting 监盘

观察

函证

计算

procedures 分析程序

核对

追查

sampling 审计抽样

误差

error 预期误差

总体

risk 抽样风险

risk 非抽样风险

unit 抽样单位

sampling 统计抽样

error 可容忍误差

of under reliance 信赖不足风险

of over reliance 信赖过度风险

of incorrect rejection 误拒风险

risk of incorrect acceptance 误受风险

trial balance 试算平衡表

cross-referencing 索引和交叉索引

现金收入

disbursement现金支出

statement 银行对账单

reconciliation 银行存款余额调节表

sheet date 资产负债表日

value 可变现净值

room仓库

invoice 销售发票

list 价目表

confirmation request 积极式询证函

confirmation request消极式询证函

requisition 请购单

report 验收报告

margin 毛利

overhead 制造费用

requisition 领料单

存货盘点

certificate 债券

certificate 股票

report 审计报告

被审计单位

of the audit report 审计报告的收件人

opinion 无保留意见

opinion 保留意见

of opinion 无法表示意见

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

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

(完整版)审计常用英文词汇

审计常用英文词汇 1.Assurance engagements and external audit 鉴证业务和外部审计 Materiality,true and fair presentation,reasonable assurance 重要性,真实、公允反映,合理保证 Appointment,removal and resignation of auditors 注册会计师的聘用,解聘和辞职 Types of opinion:unmodified opinion,modified opinion,adverse opinion,disclaimer of opinion 审计意见类型:无保留意见,保留意见,否定意见,无法表示意见 Professional ethics:independence,objectivity,integrity,professional competence,due care,confidentiality, professional behavior 职业道德:独立、客观和公正,专业胜任能力,应有的关注,保密性,职业行为 Engagement letter 审计业务约定书 2.Planning and risk assessment 审计计划和风险评估 General principles 一般原则 Plan and perform audits with an attitude of professional skepticism 计划和执行审计业务应保持应有的职业怀疑态度 Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险 Risk-based approach 风险导向型审计 Understanding the entity and knowledge of the business 了解被审单位 Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险 Materiality (level),tolerable error 重要性水平,可容忍误差 Analytical procedures 分析性复核程序 Planning an audit 制定审计计划 Audit documentation:working papers 审计记录:工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用专家工作 Rely on the work of internal audit

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With a pleasant mature attitude.开朗成熟。 Highly-motivated and reliable person with excellent health and pleasant personality.上进心强,为人可靠,身体健康,性格开朗。 Positive with bright mind.头脑积极、灵活。 Elegant and with nice personality.举止优雅、性格好。 Active,creative and innovative.思想活跃、有首创和革新精神。 Strong determination to sueed.有获得成功的坚定决心。 Young,bright,energetic with strong career ambition.年轻、聪明、精力充沛,并有很强的事业心。 outgoing外向的 lively活泼的

办公室门牌英文翻译

总公司Head Office 分公司Branch Office 营业部Business Office 人事部Personnel Department 人力资源部Human Resources Department 总务部General Affairs Department 财务部General Accounting Department 销售部Sales Department 促销部Sales Promotion Department 国际部International Department 出口部Export Department 进口部Import Department 公共关系Public Relations Department 广告部Advertising Department 企划部Planning Department 产品开发部Product Development Department 研发部Research and Development Department(R&D) 秘书室Secretarial Pool 采购部Purchasing Department 工程部Engineering Department 行政部Admin. Department 人力资源部HR Department

市场部Marketing Department 技术部Technolog Department 客服部Service Department 行政部: Administration 财务部Financial Department 总经理室、Direcotor, or President 副总经理室、Deputy Director, or Vice president 总经办、General Deparment 采购部、Purchase & Order Department 工程部、Engineering Deparment 研发部、Research Deparment 生产部、Productive Department 销售部、Sales Deparment 广东业务部、GD Branch Deparment 无线事业部、Wireless Industry Department 拓展部Business Expending Department 物供部、Supply Department B&D business and development 业务拓展部Marketing 市场部 Sales 销售部 HR 人力资源部 Account 会计部

会计审计英语词汇大全(doc 23页)

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

积累英语单词技巧阅读介绍

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5.卡片记忆:自制作单词卡片随时随身进行记单词,卡片写上单词的词形、词性、词义、音标、搭配、例句等。 6.词典记忆:即背字典,这种方法是一种强行记忆的方法。它的缺点是容易忘记,只是孤立记住单词的意义。可以作为一种短时间的强化手段。 7.比较记忆:1)英汉比较如:mama,cigar,beer,bar,fee 等。2)单复数的比较如:good-goods,spirit-spirits wood-woods 3)同音词的比较如:right-write,eye-I 4)词的阴阳性的比较如:actor-actress host-hostess 8.理解记忆:通过正确理解单词的本义、引申义和比喻义等如:second 是“秒”,它来源于古代的六分法,分,秒,它是二次划分,因此second也是“第二”,进一步引申,还可理解为“辅助”用这种方法特别适合那些一词多义的词。 9.联系记忆:记忆单词最好不要孤立地记,尽可能地和有关的东西联系来记。1)联系所学的文章大概意义,联系上下文,2)联系短语和搭配 10.感官记忆:记单词时,不要只用一种感官,尽可能地用多个感官,耳听、嘴读、手写、眼看、心记等。 11.软件记忆:有电脑的可利用电脑软件进行记单词,如:《开心背单词》、《开天辟地背单词》、《我爱背单词》等。 12.阅读记忆:通过阅读英语文章,小说等记忆单词,注意选择难度要适宜。

办公室英语怎么说

办公室英语怎么说 办公室的英语说法1: office 办公室的英语说法2: bureaux 办公室相关英语表达: 办公室打字机 office typewriter; 办公室大楼 block of offices; 办公室革命 office revolution; 办公室设备 office equipment; 办公室自动化 office automation; 办公室的英语例句: 1. his office was in keeping with his station and experience. 他的办公室与其身份和阅历相称。 2. he called me to his office for a man-to-man talk. 他把我叫到他的办公室私下谈了谈。 3. daddy called and asked me to drop by his office. 爸爸打来电话让我去他办公室一趟。 4. at about 4.30 p.m. audrey arrived at the office. 大约下午4点30分,奥德丽到了办公室。

5. teachers staged a sit-down protest in front of the president's office. 老师们在校长办公室门前举行了一场静坐抗议。 6. mick wants to see you in his office right away. 米克要你马上去他的办公室见他。 7. there's always tons of scrap paper in dad's office. 爸爸的办公室里总有大量的废纸。 8. i ripped out the telephone wire that ran through to his office. 我把通到他办公室的电话线拔掉了。 9. when they leave school, they will be equipped for obtaining office jobs. 离校时,他们将有能力获得办公室工作的机会。 10. he sat on the two-seater sofa in the partitioned office. 他坐在用隔板隔开的办公室里的双人沙发上。 11. perhaps if you rang me when you got back to your office? 你回到办公室后给我打电话怎么样? 12. he quit his job as an office boy in athens. 他辞去了在雅典当办公室勤杂工的工作。 13. in the union office, the mood gradually changed from resignation to rage. 在工会办公室,情绪慢慢从顺从转变成愤怒。

审计英语词汇

审计英语词汇 audit 审计 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 professional 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 the board of directors 董事会 determine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a general knowledge of ——初步了解―――的情况 a more knowledge of——进一步了解的情况 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 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 不适当的审计意见 material misstatement 重大的错报 tolerable misstatement 可容忍错报 the acceptable level of detection risk 可接受的检查风险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

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