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審計(jì)考試中用到的英文單詞

來源: 編輯: 2008/08/06 16:24:24 字體:

  1.audit

  審計(jì)

  2.attestation

  鑒證

  3.credibility

  可信賴程度

  4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)

  5.agreed-upon procedures 執(zhí)行商定程序

  6.high levels of assurance 高水平保證

  7.compilation 編制

  8.reliability 可靠性

  9.relevance 相關(guān)性

  10.professional skepticism 職業(yè)謹(jǐn)慎

  11.objectivity 客觀性

  12. professional competence 專業(yè)勝任能力

  13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理

  14.audit engagement letter 業(yè)務(wù)約定書

  15.recurring audit 連續(xù)審計(jì)

  16.the client 委托人

  17.change CPA 更換注冊(cè)會(huì)計(jì)師

  18.the existing CPA 現(xiàn)任注冊(cè)會(huì)計(jì)師

  19.the successor CPA 后任注冊(cè)會(huì)計(jì)師

  20.the preceding CPA前任注冊(cè)會(huì)計(jì)師

  21.issue the audit report 出具審計(jì)報(bào)告

  22.expert 專家

  23.the board of directors 董事會(huì)

  24.knowledge of the entity‘ s business 了解被審計(jì)單位情況

  25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)

  26.detemine the nature, timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍

  27.a general knowledge of ————- 初步了解―――的情況

  28.a more knowledge of—————— 進(jìn)一步了解的情況

  29.the prior year‘s working papers 以前年度工作底稿

  30.minutes of meeting 會(huì)議紀(jì)要

  31.business risks 經(jīng)營風(fēng)險(xiǎn)

  32.appropriateness 適當(dāng)性

  33.accounting estimate 會(huì)計(jì)估計(jì)

  34.management representations 管理層聲明

  35.going concern assumption 持續(xù)經(jīng)營假設(shè)

  36.audit plan 審計(jì)計(jì)劃

  37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域

  38.error 錯(cuò)誤

  39.fraud舞弊

  40.modified or additional procedures 修改或追加審計(jì)程序

  41.misappropriation of assets 侵占資產(chǎn)

  42.transactions without substance 虛假交易

  43.unusual pressures 異常壓力

  44.the suspected noncompliance 涉嫌存在違法行為

  45.materialiy 重要性

  46.exceed the materiality level 超過重要性水平

  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 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層

  50.misstatements or omissions 錯(cuò)報(bào)或漏報(bào)

  51.aggregate 總計(jì)

  52.subsequent events 期后事項(xiàng)

  53.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表

  54.perform additional audit procedures 實(shí)施追加的審計(jì)程序

  55.audit risk 審計(jì)風(fēng)險(xiǎn)

  56.detection risk 檢查風(fēng)險(xiǎn)

  57.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見

  58.material misstatement 重大的錯(cuò)報(bào)

  59.tolerable misstatement 可容忍錯(cuò)報(bào)

  60.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)

  61.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平

  62.simall business 小規(guī)模企業(yè)

  63.accounting system 會(huì)計(jì)系統(tǒng)

  64.test of control 控制測(cè)試

  65.walk-through test 穿行測(cè)試

  66.communication 溝通

  67.flow chart 流程圖

  68.reperformance of internal control 重新執(zhí)行

  69.audit evidence 審計(jì)證據(jù)

  70.substantive procedures 實(shí)質(zhì)性程序

  71.assertions 認(rèn)定

  72.esistence 存在

  73.occurrence 發(fā)生

  74.completeness 完整性

  75.rights and obligations 權(quán)利和義務(wù)

  76.valuation and allocation 計(jì)價(jià)和分?jǐn)?/p>

  77.cutoff 截止

  78.accuracy 準(zhǔn)確性

  79.classification 分類

  80.inspection 檢查

  81.supervision of counting 監(jiān)盤

  82.observation 觀察

  83.confirmation 函證

  84.computation 計(jì)算

  85.analytical procedures 分析程序

  86.vouch 核對(duì)

  87.trace 追查

  88.audit sampling 審計(jì)抽樣

  89.error 誤差

  90.expected error 預(yù)期誤差

  91.population 總體

  92.sampling risk 抽樣風(fēng)險(xiǎn)

  93.non- sampling risk 非抽樣風(fēng)險(xiǎn)

  94.sampling unit 抽樣單位

  95.statistical sampling 統(tǒng)計(jì)抽樣

  96.tolerable error 可容忍誤差

  97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)

  98.the risk of over reliance 信賴過度風(fēng)險(xiǎn)

  99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)

  100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)

  101.working trial balance 試算平衡表

  102.index and cross-referencing 索引和交叉索引

  103.cash receipt 現(xiàn)金收入

  104.cash disbursement 現(xiàn)金支出

  105.bank statement 銀行對(duì)賬單

  106.bank reconciliation 銀行存款余額調(diào)節(jié)表

  107.balance sheet date 資產(chǎn)負(fù)債表日

  108.net realizable value 可變現(xiàn)凈值

  109.storeroom 倉庫

  110.sale invoice 銷售發(fā)票

  111.price list 價(jià)目表

  112.positive confirmation request 積極式詢證函

  113.negative confirmation request 消極式詢證函

  114.purchase requisition 請(qǐng)購單

  115.receiving report 驗(yàn)收?qǐng)?bào)告

  116.gross margin 毛利

  117.manufacturing overhead 制造費(fèi)用

  118.material requisition 領(lǐng)料單

  119.inventory-taking 存貨盤點(diǎn)

  120.bond certificate 債券

  121.stock certificate 股票

  122.audit report 審計(jì)報(bào)告

  123.entity 被審計(jì)單位

  124.addressee of the audit report 審計(jì)報(bào)告的收件人

  125.unqualified opinion 無保留意見

  126.qualified opinion 保留意見

  127.disclaimer of opinion 無法表示意見

  128.adverse opinion 否定意見

  129 Auditors‘Report審計(jì)報(bào)告

  130 internal audit內(nèi)部審計(jì)

  131 public sector audit政府審計(jì)

  賬項(xiàng)基礎(chǔ)審計(jì)accounting number-based audit

  風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法risk-oriented audit approach

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