2015CPA英语词汇笔记

财会英语词汇（审计）（1）

1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职

2.fundamental principles 基本原则

3.professional ethics 职业道德

4.integrity [?n'tegr?t?] n. 诚信

5. objectivity/subjectivity [??bd?ek't?v?t?；??bd??k't?v?t?]/[?s?bd?ek'tiv?ti] n. 客观性/主观性

6.professional competence and due care专业胜任能力和应有的关注

7. confidentiality [?k?nfi?den?i'?liti] n.保密

8.independence [?nd?'pend(?)ns] n. 独立，独立性

9. bias ['ba??s] n. 偏见

10.safeguard['se?fgɑ:d] n. 防范措施

11.engagement [?n'ge?d?m(?)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签

订的业务约定”。

12. self-interest n. 自身利益

13.employment with assurance client 与审计客户发生雇佣关系

14.gifts and hospitality 礼品和款待

15.advocacy['?dv?k?s?] n. 过度推介

16.familiarity [f?m?l?'?r?t?] n. 亲密关系

17.intimidation [in'timi'dei??n] n. 外在压力

18.conflicts of interests 利益冲突

19.custody of client assets 保管客户资产

20.terminate['t?:m?ne?t] v. （使）终结；（使）结束；解雇

21 eliminate [?'l?m?ne?t] v. 消除；排除

22.solicit [s?'l?s?t] v. 招揽；征求

work ['netw??k] n. 网络

24.public interest entities 公众利益实体

25.financial interest经济利益

26.immediate family主要近亲属

27.valuation services 评估服务

28. taxation services 税务服务

29. internal audit services内部审计服务

30. IT systems services 信息技术系统服务

31. litigation support services 诉讼支持服务

32. legal services 法律服务

33. recruiting services 招聘服务

34. corporate finance services公司理财服务

35.overdue fee 逾期收费

36. contingent fee 或有收费

37. referral fee 介绍费

38.actual or threatened litigation* 诉讼或诉讼威胁

39.successor auditor 后任注册会计师

40.present auditor 现任注册会计师

41.predecessor n. 前任；前辈 predecessor auditor 前任注册会计师

42.audit ['??d?t] v. & n. 审计

43.auditor ['??d?t?] n. 审计师；审计人员

44.audit objective审计目标

45. audit evidence['ev?d(?)ns] 审计证据

46 .audit resources[ri'z?:siz] 审计资源

47.audit risk 审计风险

48. inherent risk固有风险

49.control risk 控制风险

50. detection risk 检查风险

财会英语词汇（审计）（2）

51.risk of material misstatements 重大错报风险

52.misstatement [m?s’steitm?nt] n. 错报；虚假陈述

53.error [’er?] n. 错误（无意识做错）

54.manual voucher 手工传票；手工凭证

55.electric voucher电子传票；电子凭证

56.contradiction [k?ntr?’d?k?(?)n] n. 矛盾，对立；反驳，否认

57.inconsistent [?nk?n’s?st(?)nt] adj. 矛盾的；不一致的

58.consistent with 与……一致；符合

59.acceptable [?k’sept?b(?)l] adj. 可接受的

60.unacceptable [?n?k’sept?b(?)l] adj. 不可接受的

61.professional skepticism 职业怀疑精神

bined approach 综合性方案

63.sufficient [s?’f??(?)nt] adj. 充分的，足够的。sufficiency n. 充足，充分性

64.adequate adj. 充足的，足够的。

65.appropriate [?’pr??pr??t] adj. 适当的。v. 占用，拨出

66.available [?’ve?l?b(?)l] adj.可得到的；可用的

67.availability [??ve?l?’b?l?t?] n. 可得性；可用性；有效性

68.aggregate [’?gr?g?t] v. 合计；集合；n.合计；总计；集合体；adj. 合计的；集合的69.proficiency [pr?’f??(?)ns?] n. 熟练，精通

70.assertion [?’s???(?)n] n. 认定

71.rights and obligations n. 权利和义务