审计业务常用英语单词
审计 英语词汇
审计英语词汇审计法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招生简章：物流师| 国际货代| 报关员| 报检员| 采购师| 学历教育用户帮助：关于我们| 联系我们| 用户手册| 在线报名| 支付方式| 论坛•首页•智丰培训•智丰人才•智丰就业•智丰咨询•智丰知识库•智丰俱乐部•会员专区•视频专区2008年暑期班生简章站内搜索: google提供｜管理文章｜资料下载｜培训课件｜管理文章分类大学生就业合同管理供应链管理绩效考核CRM专栏产品管理人力资源企业家动态国际管理成本管理战略管理流程管理生产管理知识管理管理方法管理杂谈管理理论自我成长营销管理财务税汇质量管理顾客管理领导力管理信息企业管理物流管理项目管理制度大全表格大全实用审计英语词汇(1)作者：admin发表时间：2008-3-5 11:31:27浏览117次发表/转载文章可换积分实用审计英语词汇(一)1 ability to perform the work能力履行工作2 acceptance procedures承兑程序过程3accountability 经管责任,问责性4accounting estimate会计估计5accounts receivable listing应收帐款挂牌6 accounts receivable应收账款7accruals listing 应计项目挂牌8accruals应计项目9accuracy准确性10adverse opinion否定意见11aged analysis年老的分析（法,学）研究12agents代理人13agreed-upon procedures 约定审查业务14analysis of errors错误的分析（法,学）研究15anomalous error反常的错误16appointment ethics任命伦理学17appointment 任命18associated firms联合的坚挺19association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20assurance engagement保证债务21assurance保证22audit 审计,审核,核数23audit acceptance审计承兑24audit approach审计靠近25audit committee审计委员会,审计小组26ahudit engagement 审计业务约定书27audit evaluation审计评价28audit evidence审计证据29audit plan审计计划30audit program审计程序31 audit report as a means of communication审计报告如一个通讯方法32audit report审计报告33audit risk 审计风险34audit sampling审计抽样35audit staffing审计工作人员36audit timing 审计定时37audit trail审计线索38 auditing standards审计准则39auditors duty of care 审计（查帐）员的抚养责任40auditors report审计报告41authority attached to ISAs代理权附上到国际砂糖协定42automated working papers自动化了工作文件43 bad debts坏账44bank银行45 bank reconciliation银行对账单,余额调节表46beneficial interests受益权47best value最好的价值48business risk经营风险49cadbury committee cadbury委员会50cash count现金盘点51cash system兑现系统52changes in nature of engagement改变债务的性质上53charges and commitments费用和评论54charities 宽大55tom walls tom墙壁56 chronology of an audit一审计的年代表57CIS application controls CIS申请控制58CIS environments stand-alone microcomputers CIS环境单机微型计算器59client screening委托人甄别60closely connected接近地连接61clubs俱乐部62communications between auditors and management通讯在审计（查帐）员和经营之间63communications on internal control 内部控制上的通讯64companies act公司法65comparative financial statements比较财务报表66 comparatives比较的67competence能力68compilation engagement编辑债务69 completeness完整性70completion of the audit 审计的结束71compliance with accounting regulations 符合～的作法会计规则72computers assisted audit techniques （CAA Ts）计算器援助的审计技术（CAATs）73 confidence信任74confidentiality保密性75confirmation of accounts receivable应收帐款的查证76conflict of interest利益冲突77constructive obligation建设的待付款78contingent asset或有资产79contingent liability或有负债80control environment控制环境81control procedures控制程序82control risk控制风险83controversy论战84corporate governance 公司治理,公司管制85corresponding figures相应的计算86cost of conversion转换成本,加工成本87cost 成本88courtesy优待89 creditors债权人90current audit files本期审计档案91database management system（DBMS）数据库管理制度（数据管理系统）92date of report 报告的日期93depreciation折旧,贬值94design of the sample样品的设计95 detection risk检查风险96direct verification approach 直接核查法97directional testing方向的抽查98directors emoluments董事酬金99directors serve contracts董事服务合约100disagreement with management与经营的不一致101disclaimer of opinion拒绝表示意见102distributions分销,分派103documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104documenting the audit process证明审计程序105due care应有关注106due skill and care到期的技能和谨慎107 economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资格112emphasis of matter物质的强调113engagement economics债务经济学114 engagement letter业务约定书115error差错116evaluating of results of audit procedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expected error预期的错误121experience经验122 expert专家123external audit独立审计124external review reports外部的评论报告125 fair公正126fee negotiation费谈判127final assessment of control risk控制风险的确定评定128final audit期末审计129financial statement assertions财政报告宣称130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134 fraud欺诈135fundamental principles基本原理136general 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138going concern assumption持续经营假设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 proceduresIAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systemsIAPS 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 accountantsIFACs 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 欺诈和错误注会审计英语词汇表作者：- 文章来源：转载点击数：809 更新时间：2008-5-26 Auditing 审计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利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价Tests of control控制测试Substantive procedures （time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables：confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对帐，函证Bank and cash：bank confirmation货币资金：银行函证Auditing sampling审计抽样复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异审计报告Appendix帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income2007-09-02accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税V ehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费V ehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs2007-09-02五、损益类Profit and loss收入Income业务收入OPERA TING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税V ehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax。
审计英文词汇整理.doc
------------- 精选文档 -----------------1.audit 审计42.transactions without substance 虚假交易2.attestation 鉴证43.unusual pressures 异常压力3.credibility 可信赖程度44.the suspected noncompliance 涉嫌存在违法行为4.audit of financial statements 财务报表审计45.materialiy 重要性5.agreed-upon procedures 执行商定程序46.exceed the materiality level 超过重要性水平6.high levels of assurance 高水平保证47.approach the materiality level 接近重要性水平pilation 编制48.an acceptably low level 可接受水平8.reliability 可靠性49.the overall financial statement level and in9.relevance 相关性10.professional skepticism 职业谨慎related account balances and transaction11.objectivity 客观性12. professional competence 专业胜任能力levels 财务报表层和相关账户、交易层13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书50.misstatements or omissions 错报或漏报15.recurring audit 连续审计16.the client 委托人51.aggregate 总计17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师52.subsequent events 期后事项19.the successor CPA 后任注册会计师20.the preceding CPA 前任注册会计师53.adjust the financial statements 调整财务报21.issue the audit report 出具审计报告22.expert 专家表23.the board of directors 董事会24.knowledge of the entity ‘ s 了business解被审计单54.perform additional audit procedures 实施位情况25.assess material misstatement risks 评估重大错报追加的审计程序风险26.detemine the nature， timing and extent of the55.audit risk 审计风险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56.detection risk检查风险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57.inappropriate audit opinion 不适当的审计稿30.minutes of meeting 会议纪要意见31.business risks 经营风险32.appropriateness 适当性58.material misstatement 重大的错报33.accounting estimate 会计估计34.management representations 管理层声明59.tolerable misstatement 可容忍错报35.going concern assumption 持续经营假设36.audit plan 审计计划60.the acceptable level of detection risk 可接37.significant audit areas 重点审计领域38.error 错误受的检查风险39.fraud 舞弊40.modified or additional procedures 修改或追加审61.assessed level of material misstatement计程序41.misappropriation of assets 侵占资产risk 重大错报风险的评估水平可编辑------------- 精选文档 -----------------62.simall business 小规模企业85.analytical procedures分析程序63.accounting system 会计系统86.vouch 核对64.test of control 控制测试87.trace 追查65.walk-through test 穿行测试88.audit sampling 审计抽样munication 沟通89.error 误差67.flowchart流程图90.expected error 预期误差68.reperformance of internal control 重新执行91.population 总体69.audit evidence 审计证据92.sampling risk 抽样风险70.substantive procedures 实质性程序93.non-sampling risk 非抽样风险71.assertions 认定94.sampling unit 抽样单位72.esistence 存在95.statistical sampling 统计抽样73.occurrence 发生96.tolerable error 可容忍误差pleteness 完整性97.therisk of under reliance 信赖不足风险75.rightsand obligations 权利和义务98.therisk of over reliance 信赖过度风险76.valuationand allocation 计价和分摊99.therisk of incorrect rejection 误拒风险77.cutoff 截止100.the risk of incorrect acceptance 误受风险78.accuracy 准确性101.working trial balance 试算平衡表79.classification 分类102.indexand cross-referencing 索引和交叉索80.inspection 检查引81.supervision of counting 监盘103.cashreceipt 现金收入82.observation 观察104.cash disbursement 现金支出83.confirmation 函证105.bank statement 银行对账单putation 计算106.bank reconciliation 银行存款余额调节表可编辑------------- 精选文档 -----------------107.balance sheet date 资产负债表日127.disclaimer of opinion 无法表示意见realizable value 可变现净值128.adverse opinion 否定意见109.store room 仓库审计词汇110.sale invoice 销售发票审计法 Audit Law, Audit Act111.price list 价目表审计法实施条例 the Implementary Rules of the 112.positive confirmation request 积极式询证Audit law函审计标准 audit criteria ， audit standard113.negative confirmation request 消极式询审计准则 auditing standard证函审计原则 auditing principles114.purchase requisition 请购单审计手册 audit manual115.receiving report 验收报告公认审计准则 Generally Accepted Auditing116.gross margin 毛利Standards117.manufacturing overhead 制造费用审计法律规范 audit laws and regulations118.material requisition 领料单审计体制 audit system119.inventory-taking存货盘点审计权限 audit purview ； audit jurisdiction ；120.bond certificate 债券audit mandate121.stock certificate 股票审计职责 audit responsibility122.audit report 审计报告审计监督 audit supervision ； supervision 123.entity 被审计单位through auditing124.addressee of the audit report 审计报告的审计管辖权 audit jurisdiction收件人审计执法 implementation of audit laws and125.unqualified opinion 无保留意见regulations126.qualified opinion 保留意见审计处理 audit sanction可编辑------------- 精选文档 -----------------审计处罚 audit penalty 审计证据 audit evidence依法审计 conduct auditing in accordance with 审计测试 audit testlaws 审计风险 audit risk审计意见 audit opinion 审计抽样 audit sampling审计决定 audit decision 审计软件 audit software审计建议 audit suggestion, audit 审计程序 auditing proceduresrecommendation 审计调查 audit investigation复核意见 conclusion of audit review 审计小组 audit team审计复议 audit appeal 审计线索 audit trail审计听证 audit hearing 工作底稿 working paper审计复核 audit review 绕过计算机审计 auditing around the computer审计战略 audit strategy 通过计算机审计auditing through the审计计划 audit plan computer审计方案 auditing program 计算机辅助审计computer-assited audit审计目标 auditing objective 信息技术审计IT audit审计范围 audit scope 合法性审计 compliance audit, regularity audit审计内容 audit coverage 合规性审计 compliance audit审计结论 audit conclusion 综合审计 comprehensive audit审计任务 audit assignments 效益审计 value for money audit （ VFM audit ）审计结果 audit finding 绩效审计 performance audit审计报告 audit report 财务审计 financial audit审计方法 audit method 财务报表审计financial statement audit审计过程 auditing process可编辑------------- 精选文档 -----------------财务收支审计 audit of financial revenues and 专项审计 special auditexpenditures 法定审计 statutory audit决算审计 final account audit 后续审计 successive audit经济责任审计 accountability audit 跟踪审计 follow up audit任中经济责任审计middle term accountability 全过程审计 whole process auditingaudit 突击审计 surprise audit离任经济责任审计term-end accountability 审计报告 audit reportaudit 标准报告 standard report管理审计management audit 长式报告 long-form report项目审计project audit 短式报告 short-form report外部审计 external audit 审计工作报告audit working report内部审计internal audit 审计结果公告Announcement of Audit政府审计government audit Findings联合审计 joint audit 审计长 Auditor General实地审计 field audit 副审计长 Deputy Auditor General期末审计 final audit 审计主任 chief auditor期中审计interim audit 资深审计师 senior auditor定期审计periodic audit 审计师（员）auditor初次审计initial audit 注册内部审计师certified internal auditor（CIA）初步审计preliminary audit 注册信息系统审计师 certified information事后审计post-audit systems auditor （ CISA ）事前审计pre-audit 注册公共会计师certified public accountant事中审计concurrent audit （CPA ）可编辑-------------精选文档 ----------------- 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可编辑。
审计英文单词
审计英文单词I.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7.c ompilation 编制8.r eliability 可靠性9.r elevance 相关性10.professional skepticism职业谨慎".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.r ecurring audit 连续审计16.t he client 委托人17.c hange CPA 更换注册会计师18.t he existing CPA 现任注册会计师19.t he successor CPA 后任注册会计师20.the preceding CPA21.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 andin 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 misstatementrisk 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1O2.index and cross-referencing 索弓丨和交叉索引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113. negative confirmation request125. 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<^ 计与内部控制 Audit and Internal Review 〉证函收件人114. purchase requisition 请购单 115. receiving report 验收报告116. gross margin毛禾 U117. 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被审计单位消极式询词汇表（372词）序号英语汉语1 ability to perform the work2 acceptance procedures承兑程序过程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能力履行工作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（ACCA 特计的证（经执业的结社（ACCA20assurance engagement 保证债务21assurance 保证22audit 审计，审核，核数23audit acceptance 审计承兑24audit approach 审计靠近25audit committee 审计委员会,审计小组26ahudit engagement 审计业务约定书27audit evaluation 审计评价28audit evidence 审计证据29audit plan 审计计划30audit program 审计程序31audit report as a means of communication 审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 审计准则审计（查帐）员的抚养责计报告如一个通讯方法40auditors report 审计报告41authority attached to ISAs 代理权附上到国际砂糖协定42automated working papers 自动化了工作文件43bad debts 坏账44bank 银行45bank reconciliation 银行对账单，余额调节表39 auditors duty of care46beneficial interests 受益权47best value 最好的价值48business risk 经营风险49cadbury committee cadbury 委员会50cash count 现金盘点51cash system 兑现系统52changes in nature of engagement 改变债务的性质上53charges and commitments 费用和评论54charities 宽大55tom walls tom 墙壁56chronology of an audit 一审计的年代表57CIS application controls CIS 申请控制58CIS environments stand-alone microcomputersCIS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通讯在审计(查帐)员和经营之间63 communications on internal control上的通讯64 companies act 公司法65 comparative financial statements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(CAAT®and manageme内部控制比较财务报计算器援助的审计技术(CAATS73confidence 信任74confidentiality 保密性75confirmation 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86cost of conversion 转换成本，加工成本87cost 成本88courtesy 优待89creditors 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96direct verification approach直接核查法97directional testing 方向的抽查98directors emoluments 董事酬金99directors serve contracts 董事服务合约100disagreement with management 与经营的不一致101disclaimer of opinion 拒绝表示意见102distributions 分销，分派103documentation of understanding and assessmentof control risk 控制风险的协商和评定的文件编集104documenting the audit process 证明审计程序105due care 应有关注106due skill and care 到期的技能和谨慎107economy 经济108education 教育109effectiveness 效用，效果110efficiency 效益,效率111eligibility / ineligibility 合格/ 无被选资格112emphasis of matter 物质的强调113engagement economics 债务经济学114engagement letter 业务约定书115error 差错116evaluating of results of audit procedures计手序的结果评估117examinations 检查118existence 存在性119expectations 期望差距120expected error 预期的错误121experience 经验122expert 专家123external audit 独立审计124external review reports 外部的评论报告125fair 公正126fee negotiation 费谈判127final assessment of control risk 控制风险的确定评定128final audit 期末审计129financial statement assertions 财政报告宣称130financial 财务131finished goods 产成品132flowcharts 流程图133fraud and error 舞弊134fraud 欺诈基本原理135fundamental principles136general CIS controls 一般的CIS 控制137general reports to mangement 对（牛犬等的）疥癣的一般报告138going concern assumption 持续经营假设139going concern 持续经营140goods on sale or return 货物准许退货买卖141goodwill 商誉142governance 统治143greenbury committee greenbury 委员会144guidance for internal auditors 指导为内部审计员145hampel committee hampel 委员会146haphazard selection 随意选择147hospitality 款待148human resources 人力资源149IAPS 1000 inter-bank confirmation proceduresIAPS 1000在中间-银行查证程序过程150IAPS 1001 CIS environments-stand-alonemicrocomputers IAPS 1001 CIS 环境-单机微型计算器151IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境-数据库系统153 IAPS 1005 the special considerations in the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 professionalaccountants IFACs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160 ineligible for appointment161 information technology163 initial communication159 independent estimate 独立的估计162 inherent risk固有风险 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audit of small entities在小的个体审计中的 IAPS 1005无被选资格的为任信息技术 签署通讯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 (lAPSs )176 international(IFAC )国际会计师联合会177 inventory system 178 inventory valuationfederation of accountants(IFAC ) 盘存制度存货估价 文件编制180 ISA 240 fraud and error诈和错误181 ISA 250 consideration of law and regulations250182 Isa 260 communications of audit matters with those charge governance审计物质的国际砂糖协定260169 internal auditors内部审计师179 ISA 230 documentation国际砂糖协定240丿心通讯由于那些索价统治183isa 300 planning isa 300 计划编制184isa 310 knowledge of the business 企业的isa 310知识185isa 320 audit materiality 审计重要性186isa 400 accounting and internal control isa400会计和内部控制187isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的isa 402 个审计考虑服务组织188isa 500 audit evidence 审计证据189isa 501 audit evidence-additional considerations for specific items isa 501 个审计证据- 补偿为特殊条款190isa 510 external confirmations isa 510 个外部的查证191isa 520 analytical procedures 分析性程序192isa 530 audit sampling 审计抽样193isa 540 audit of accounting estimates 解军释估计的isa 540 审计194isa 560 subsequent events 期后事项195isa 580 management representations 管理当局声明书196isa 610 considering the work of internal auditing isa 610以内部审计的工作看来197isa 620 using the work of an expert isa 620使用专家的工作198isa 700 auditors report on financial statements 财务报表上的isa 700审计（查帐）员的报告199isa 710 comparatives isa 710 个比较的200isa 720 other information in documentscontaining audited financial statements isa 720 证券包含audited 财务报表的其他信息201isa 910 engagement to review financial statements isa 910 债务复阅财务报表202isas and rss isas 和rss203joint monitoring unit 连接检验单位204knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206legal and regulations 法定权利和规则207legal obligation 法定义务，法定责任208levels of assurance 保险程度，保障水平209 liability 负债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 lowballing 218 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210 limitation on scope 211 limitation of audit审计范围限制 审计的提起诉讼的限期228narrative notes 叙述证券229nature 性质230negative assurance消极保证231net realizable value 可实现净值232non-current asset register 非本期的财产登记233non-executive directors 非执行董事234non-sampling risk 非抽样风险235non-statutory audits 目标236objectivity 客观性237obligating event 负有责任事件238obligatory disclosure 有拘束的揭示239obtaining work 获得工作240occurrence 出现241on-line computer systems （与主机）联机计算器系统242opening balances 期初余额243operational audits 经营审计，作业审计244operational work plans 操作上的工作计划245opinion shopping 意见购物246other information 其他的信息247outsourcing internal audit 支援外包的内部核数248overall review of financial statements 财务报表的包括一切的评论249 overdue fees超储未付费251 periodic plan 定期的计划 252 permanent audit files 253 personal relationships 254 planning 计划编制 255 population 抽样总体256 precision 精密 257 preface to ISAs and RSs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250 overhead absorption 管理费用分配永久审计档案 个人的亲属关系国际砂糖协定的序文265procurement 采购保密的266professional duty of confidentiality职业责任267projection of errors 错误的规划268provision 备抵，准备269public duty 公共职责270public interest 公众利益271publicity 宣传272purchase ledger 购货分类账273purchases and expenses system 买和费用系统274purchases cut-off 买截止275put on enquiry 询价上的期货买卖276qualified opinion 保留意见277qualifying disclosure 合格揭示278qualitative aspects of errors 错误的性质上的方面279random selection 随机选择280reasonable assurance 合理保证281reassessing sampling risk 再评价抽样风险282reliability 可靠性283remuneration 报酬284report to management 对经营的报告285reporting 报告286research and development costs 研究和开发成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287 reservation of title保留292 review 评论 293 review engagement 294 rights 认股权 295 rights and obligations 296 rights to information 297 risk and materiality 298 risk-based approach 299 romalpa case romalpa 300 rotation ofauditor301 rules of professional conduct 销售截止 销售（货）制度 302 sales cut-off 303 sales system复阅债务认股权和待付款 对信息的认股权 风险和重要性 以风险为基础的方式 个案appointments 审计（查帐）职业道德守则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月服务组织313 significantfluctuationsor unexpectedrelationships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 papers321statement 1:integrity,objectivity标准化工作文件andindependence 声明1:完整，客观性和独立322statement 2:the professional duty ofconfidence 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 头词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336summarising errors summarising ¥ 错误337sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles验角色341 system and internal controls348 the AGM 周年大会 349 the board 委员会350 three Es 三 Es 351 timing 定时353 trade accounts payable and purchases付帐款和买354 trade accounts payable listing挂牌355 training培训340 suppliers statements 供应商的声明352 tolerable error可容忍误差监督的和检系统和内部的控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控制的证人贸易应贸易应付帐款356treasury 国库，库房357TRUE 真实358turnbull committee turnbull 委员会359ultra vires 越权360uncertainty 不确定性361undue dependence 未到（支付）期的未决362unqualified audit report 无条件的审计报告363unqualified report 无条件的报告364using the knowledge 使用知识365using the work of an expert 使用专家的工作366valuation 计价，估价367value for money 现金（交易）价格368voluntary disclosure 自愿披露369wages and salaries 工资，薪金370wages system 工资系统371work in progress 在产品372working papers 工作底稿。
财经英语单词--审计
Unit 1 AuditingProfessional Ethics 职业道德操守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（1）形近词辨析：principle & principalPrinciple ['prɪnsɪp(ə)l] n. 原则Principal ['prɪnsɪp(ə)l] n. （经济法）当事人，委托人；（财管）本金；校长；adj. 首要的，重要的3.professional ethics* 职业道德【讲解】（1）ethics ['eθɪks] n. 道德，伦理（2）code [kəʊd] n. 准则，法典 code of ethics （尤指职业的）道德规范、道德准则，职业道德操守3-1 integrity* [ɪn'tegrɪtɪ] n. 诚信【讲解】该词的含义比honest更广泛，不但指“诚实”，还有“完整，正直”之意。
3-2 objectivity/subjectivity* [ˌɒbdʒek'tɪvɪtɪ；ˌɒbdʒɪk'tɪvɪtɪ]/[ˌsʌbdʒek'tivəti] n. 客观性/主观性e.g. A CPA shall comply with fundamental principles of integrity and objectivity, maintain independence when performing audit and review engagements, as well as other assurance engagements.【译】注册会计师应当遵守诚信原则、客观和公正原则，在执行审计和审阅业务以及其他鉴证业务时保持独立性。
会计审计英语词汇大全(doc 23页)
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 CI S 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 IFACs 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 those charge 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 using service organisatio ns 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 5 01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 stat ements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 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 工作底稿计词汇中英对照一、资产 assets1、流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 V AT paid （ or input tax）1282 留抵税额 excess V AT paid （or overpaid V AT）1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主（股东）往来 owners^（stockholders^） current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具 -重估增值 machinery - revaluation increments1449 累积折旧 -机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue r eceivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other二、负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings（debt）2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued V AT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cy cle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 V AT received（or output tax）2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主（股东）往来 owners^ current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢（折）价 premium（discount） on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other三、业主权益 owners^ equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损） retained earnings （accumulated deficit）331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余（或累积亏损） retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies （expense）5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight。
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。
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 职业慎重●objectivity 客观性●professional competence 专业胜任能力●audit engagement letter 业务约定书●the client 托付人●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 确定审计程序的性质、时刻和范畴● a general knowledge of ——初步了解―――的情形● a more knowledge of——进一步了解的情形●the prior year’s working papers 往常年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估量●management representations 治理层声明●going concern assumption 连续经营假设●audit plan 审计打算●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 可同意的检查风险●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 权益和义务●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 观看●confirmation 函证●computation 运算●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 信任不足风险●the risk of over reliance 信任过度风险●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 银行存款余额调剂表●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安稳Enron世通worldcom国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的国际审计和鉴证准那么理事会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批阅业务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公平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技术准那么technical standards实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量治理quality control of auditChap. 5注册会计师的法律责任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权益与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可明白得性classification and understandability 截止cut-off财务报表循环cycles业务约定书engagement letter治理层声明书report of the directors’ responsibilities for the financial 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打算工作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内部操纵internal control操纵环境control environment信息系统与沟通information system and communicationChap. 10操纵测试test of control报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion实质性程序substantive procedures Chap. 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 sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.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审计报告的要素标题title收件人receiver引言段introduction治理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、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。
审计名词中英文对照
Accept – reject testing 受-拒测试 Acceptance & Continuance (“FRISK”) or (“A&C”) 业务承接与续约 Accounting adjustments 会计调整 Accounting estimate 会计估计 Accounting policies 会计政策 Adjusting journal entry 调整分录 Alternative procedures 替代程序 Application controls 应用控制 Assurance Risk Management (ARM) 鉴证风险管理 Audit adjustment 审计调整 Audit comfort cycle (“ACC”) 审计信赖循环 Audit comfort matrix ("ACM") 审计信赖矩阵 Audit Committee 审计委员会 Audit documentation 审计工作记录 Audit evidence 审计证据 Audit plan 审计计划 Audit procedures 审计程序 Audit response 审计应对(措施) Audit sampling 审计抽样 Audit strategy 审计策略 Auditors’ report 审计报告 Authorisation, completeness, appropriateness, 授权、完整性、适当性、准确性、确证性、有 accuracy, validation, validity 效性 Authorization 授权 Balance sheet 资产负债表 Business analysis framework 业务分析框架 Business objective 经营目标 Business performance review 业绩复核 Business process 业务流程 Business rationale 商业理由 Business risk 经营风险 Business unit 经营单位 Cash flow forecasts 现金流量预测 Compensating controls 补偿性控制 Completeness, accuracy, occurrence/existence, cut- 完整性、准确性、发生/存在、截止、计价/分 off, valuation/allocation, rights and obligation, 摊、权利和义务，分类 classification accuracy, validity and restricted Completeness, 完整性、准确性、有效性、权限限制 access (CAVR) Complex systems 复杂系统 Computer-assisted auditing techniques 计算机辅助审计技术 Confirmation 函证 Consolidation 合并 Contingent liabilities 或有负债 Control activities 控制活动 Control environment 控制环境 Critical matter / significant matter 关键事项 / 重大事项 Cross reference 交叉索引 Cumulative Audit Knowledge and Experience (CAKE) 审计知识和经验积累 Cycle count 循环盘点 Detection risk 检查风险 Direction, supervision and review 指导、监督与复核 Disclosure checklist 披露事项核对表 Element of unpredictability 不可预见性因素 Engagement leader 项目负责人
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审计业务中常用的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 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否定意见中国会计科目的中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 库存现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents 应收款 Account receivable1111 应收票据 Note receivable1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Accounts receivable1133 其他应收款 Other Accounts receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advanced Accounts存货 Inventory1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance 1243 库存商品 Finished goods1281 存货跌价准备 Inventory falling price reserves1401 长期股权投资 Long-term investment on stocks 143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets1502 累计折旧 Accumulated depreciation1603 在建工程 Construction-in-process1801 无形资产 Intangible assets土地使用权 Tenure商誉 Goodwill二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable2121 应付账款 Account payable2131 预收账款 Deposit received2151 应付职工薪酬 Accrued wages2161 应付股利 Dividends payable2171 应交税费 Tax payable2181 其他应付款 Other payables长期负债 Long-term Liabilities2301 长期借款 Long-term loans2311 应付债券 Bonds payable三、所有者权益类 OWNERS' EQUITY3101 实收资本(或股本) Paid-up capital(or stock) 3111 资本公积 Capital reserves3121 盈余公积 Surplus reserves3131 本年利润 Current year profits314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture4105 制造费用 Manufacturing overhead五、损益类 Profit and loss5101 主营业务收入 Prime operating revenue5102 其他业务收入 Other operating revenue5201 投资收益 Investment income5301 营业外收入 NON-OPERATING INCOME5401 主营业务成本 Operating costs5402 主营业务税金及附加 Tax and associate charge5405 其他业务成本 Other business costs5501 销售费用 Selling expenses5502 管理费用 Administrative expenses 5503 财务费用 Finance charge5601 营业外支出 Nonbusiness expenditure 5701 所得税费用 Income tax expenses。