審計(jì)與內(nèi)部控制英語詞匯（372詞）

第1頁共10頁審計(jì)與內(nèi)部控制英語詞匯（372詞）ACCA26詞匯表（372詞）序號(hào)英語漢語1ABILITYTOPERFORMTHEWORK能力履行工作2ACCEPTANCEPROCEDURES承兌程序過程3ACCOUNTABILITY經(jīng)管責(zé)任,問責(zé)性4ACCOUNTINGESTIMATE會(huì)計(jì)估計(jì)5ACCOUNTSRECEIVABLELISTING應(yīng)收帳款掛牌6ACCOUNTSRECEIVABLE應(yīng)收賬款7ACCRUALSLISTING應(yīng)計(jì)項(xiàng)目掛牌8ACCRUALS應(yīng)計(jì)項(xiàng)目9ACCURACY準(zhǔn)確性10ADVERSEOPINION否定意見11AGEDANALYSIS年老的分析（法,學(xué)）研究12AGENTS代理人13AGREEDUPONPROCEDURES約定審查業(yè)務(wù)14ANALYSISOFERRORS錯(cuò)誤的分析（法,學(xué)）研究15ANOMALOUSERROR反常的錯(cuò)誤16APPOINTMENTETHICS任命倫理學(xué)17APPOINTMENT任命18ASSOCIATEDFIRMS聯(lián)合的堅(jiān)挺19ASSOCIATIONOFCHARTEREDCERTIFIEDACCOUNTS（ACCA）特計(jì)的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20ASSURANCEENGAGEMENT保證債務(wù)21ASSURANCE保證22AUDIT審計(jì),審核,核數(shù)23AUDITACCEPTANCE審計(jì)承兌24AUDITAPPROACH審計(jì)靠近25AUDITCOMMITTEE審計(jì)委員會(huì),審計(jì)小組26AHUDITENGAGEMENT審計(jì)業(yè)務(wù)約定書27AUDITEVALUATION審計(jì)評(píng)價(jià)28AUDITEVIDENCE審計(jì)證據(jù)29AUDITPLAN審計(jì)計(jì)劃30AUDITPROGRAM審計(jì)程序31AUDITREPORTASAMEANSOFCOMMUNICATION審計(jì)報(bào)告如一個(gè)通訊方法32AUDITREPORT審計(jì)報(bào)告33AUDITRISK審計(jì)風(fēng)險(xiǎn)34AUDITSAMPLING審計(jì)抽樣35AUDITSTAFFING審計(jì)工作人員36AUDITTIMING審計(jì)定時(shí)37AUDITTRAIL審計(jì)線索38AUDITINGSTANDARDS審計(jì)準(zhǔn)則第2頁共10頁39AUDITORSDUTYOFCARE審計(jì)（查帳）員的撫養(yǎng)責(zé)任40AUDITORSREPORT審計(jì)報(bào)告41AUTHORITYATTACHEDTOISAS代理權(quán)附上到國(guó)際砂糖協(xié)定42AUTOMATEDWORKINGPAPERS自動(dòng)化了工作文件43BADDEBTS壞賬44BANK銀行45BANKRECONCILIATION銀行對(duì)賬單,余額調(diào)節(jié)表46BENEFICIALINTERESTS受益權(quán)47BESTVALUE最好的價(jià)值48BUSINESSRISK經(jīng)營(yíng)風(fēng)險(xiǎn)49CADBURYCOMMITTEECADBURY委員會(huì)50CASHCOUNT現(xiàn)金盤點(diǎn)51CASHSYSTEM兌現(xiàn)系統(tǒng)52CHANGESINNATUREOFENGAGEMENT改變債務(wù)的性質(zhì)上53CHARGESANDCOMMITMENTS費(fèi)用和評(píng)論54CHARITIES寬大55TOMWALLSTOM墻壁56CHRONOLOGYOFANAUDIT一審計(jì)的年代表57CISAPPLICATIONCONTROLSCIS申請(qǐng)控制58CISENVIRONMENTSSTANDALONEMICROCOMPUTERSCIS環(huán)境單機(jī)微型計(jì)算器59CLIENTSCREENING委托人甄別60CLOSELYCONNECTED接近地連接61CLUBS俱樂部62COMMUNICATIONSBETWEENAUDITORSANDMANAGEMENT通訊在審計(jì)（查帳）員和經(jīng)營(yíng)之間63COMMUNICATIONSONINTERNALCONTROL內(nèi)部控制上的通訊64COMPANIESACT公司法65COMPARATIVEFINANCIALSTATEMENTS比較財(cái)務(wù)報(bào)表66COMPARATIVES比較的67COMPETENCE能力68COMPILATIONENGAGEMENT編輯債務(wù)69COMPLETENESS完整性70COMPLETIONOFTHEAUDIT審計(jì)的結(jié)束71COMPLIANCEWITHACCOUNTINGREGULATIONS符合的作法會(huì)計(jì)規(guī)則72COMPUTERSASSISTEDAUDITTECHNIQUES（CAATS）計(jì)算器援助的審計(jì)技術(shù)（CAATS）73CONFIDENCE信任74CONFIDENTIALITY保密性75CONFIRMATIONOFACCOUNTSRECEIVABLE應(yīng)收帳款的查證76CONFLICTOFINTEREST利益沖突77CONSTRUCTIVEOBLIGATION建設(shè)的待付款78CONTINGENTASSET或有資產(chǎn)第3頁共10頁79CONTINGENTLIABILITY或有負(fù)債80CONTROLENVIRONMENT控制環(huán)境81CONTROLPROCEDURES控制程序82CONTROLRISK控制風(fēng)險(xiǎn)83CONTROVERSY論戰(zhàn)84CORPORATEGOVERNANCE公司治理,公司管制85CORRESPONDINGFIGURES相應(yīng)的計(jì)算86COSTOFCONVERSION轉(zhuǎn)換成本,加工成本87COST成本88COURTESY優(yōu)待89CREDITORS債權(quán)人90CURRENTAUDITFILES本期審計(jì)檔案91DATABASEMANAGEMENTSYSTEM（DBMS）數(shù)據(jù)庫(kù)管理制度（數(shù)據(jù)管理系統(tǒng)）92DATEOFREPORT報(bào)告的日期93DEPRECIATION折舊,貶值94DESIGNOFTHESAMPLE樣品的設(shè)計(jì)95DETECTIONRISK檢查風(fēng)險(xiǎn)96DIRECTVERIFICATIONAPPROACH直接核查法97DIRECTIONALTESTING方向的抽查98DIRECTORSEMOLUMENTS董事酬金99DIRECTORSSERVECONTRACTS董事服務(wù)合約100DISAGREEMENTWITHMANAGEMENT與經(jīng)營(yíng)的不一致101DISCLAIMEROFOPINION拒絕表示意見102DISTRIBUTIONS分銷,分派103DOCUMENTATIONOFUNDERSTANDINGANDASSESSMENTOFCONTROLRISK控制風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集104DOCUMENTINGTHEAUDITPROCESS證明審計(jì)程序105DUECARE應(yīng)有關(guān)注106DUESKILLANDCARE到期的技能和謹(jǐn)慎107ECONOMY經(jīng)濟(jì)108EDUCATION教育109EFFECTIVENESS效用,效果110EFFICIENCY效益,效率111ELIGIBILITY/INELIGIBILITY合格/無被選資格112EMPHASISOFMATTER物質(zhì)的強(qiáng)調(diào)113ENGAGEMENTECONOMICS債務(wù)經(jīng)濟(jì)學(xué)114ENGAGEMENTLETTER業(yè)務(wù)約定書115ERROR差錯(cuò)116EVALUATINGOFRESULTSOFAUDITPROCEDURES審計(jì)手序的結(jié)果評(píng)估117EXAMINATIONS檢查118EXISTENCE存在性119EXPECTATIONS期望差距第4頁共10頁120EXPECTEDERROR預(yù)期的錯(cuò)誤121EXPERIENCE經(jīng)驗(yàn)122EXPERT專家123EXTERNALAUDIT獨(dú)立審計(jì)124EXTERNALREVIEWREPORTS外部的評(píng)論報(bào)告125FAIR公正126FEENEGOTIATION費(fèi)談判127FINALASSESSMENTOFCONTROLRISK控制風(fēng)險(xiǎn)的確定評(píng)定128FINALAUDIT期末審計(jì)129FINANCIALSTATEMENTASSERTIONS財(cái)政報(bào)告宣稱130FINANCIAL財(cái)務(wù)131FINISHEDGOODS產(chǎn)成品132FLOWCHARTS流程圖133FRAUDANDERROR舞弊134FRAUD欺詐135FUNDAMENTALPRINCIPLES基本原理136GENERALCISCONTROLS一般的CIS控制137GENERALREPORTSTOMANGEMENT對(duì)（牛犬等的）疥癬的一般報(bào)告138GOINGCONCERNASSUMPTION持續(xù)經(jīng)營(yíng)假設(shè)139GOINGCONCERN持續(xù)經(jīng)營(yíng)140GOODSONSALEORRETURN貨物準(zhǔn)許退貨買賣141GOODWILL商譽(yù)142GOVERNANCE統(tǒng)治143GREENBURYCOMMITTEEGREENBURY委員會(huì)144GUIDANCEFORINTERNALAUDITORS指導(dǎo)為內(nèi)部審計(jì)員145HAMPELCOMMITTEEHAMPEL委員會(huì)146HAPHAZARDSELECTION隨意選擇147HOSPITALITY款待148HUMANRESOURCES人力資源149IAPS1000INTERBANKCONFIRMATIONPROCEDURESIAPS1000在中間銀行查證程序過程150IAPS1001CISENVIRONMENTSSTANDALONEMICROCOMPUTERSIAPS1001CIS環(huán)境單機(jī)微型計(jì)算器151IAPS1002CISENVIRONMENTSONLINECOMPUTERSYSTEMSIAPS1002CIS環(huán)境（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)152IAPS1003CISENVIRONMENTSDATABASESYSTEMSIAPS1003CIS環(huán)境數(shù)據(jù)庫(kù)系統(tǒng)153IAPS1005THESPECIALCONSIDERATIONSINTHEAUDITOFSMALLENTITIES在小的個(gè)體審計(jì)中的IAPS1005特別的考慮154IAS2INVENTORIES信息家電2庫(kù)存155IAS10EVENTSAFTERTHEBALANCESHEETDATE在平衡SHEEET日期後面的信息家電10事件第5頁共10頁156IFACSCODEOFETHICSFORPROFESSIONALACCOUNTANTSIFACS道德準(zhǔn)則為職業(yè)會(huì)計(jì)師157INCOMETAX所得稅158INCOMINGAUDITORS收入審計(jì)（查帳）員159INDEPENDENTESTIMATE獨(dú)立的估計(jì)160INELIGIBLEFORAPPOINTMENT無被選資格的為任命161INFORMATIONTECHNOLOGY信息技術(shù)162INHERENTRISK固有風(fēng)險(xiǎn)163INITIALCOMMUNICATION簽署通訊164INSURANCE保險(xiǎn)165INTANGIBLES無形166INTEGRITY完整性167INTERIMAUDIT中期審計(jì)168INTERNALAUDITING內(nèi)部審計(jì)169INTERNALAUDITORS內(nèi)部審計(jì)師170INTERNALCONTROLEVALUATIONQUESTIONNAIRES（ICEQS）內(nèi)部控制評(píng)價(jià)調(diào)查表171INTERNALCONTROLQUESTIONNAIRES（ICQS）內(nèi)部控制調(diào)查表172INTERNALCONTROLSYSTEM內(nèi)部控制系統(tǒng)173INTERNALREVIEWASSIGNMENT內(nèi)部的評(píng)論轉(zhuǎn)讓174INTERNATIONALAUDITANDASSURANCESTANDARDSBOARD（IAASB）國(guó)際的審計(jì)和保證標(biāo)準(zhǔn)登船（IAASB）175INTERNATIONALAUDITINGPRACTICESTATEMENTS（IAPSS）國(guó)際的審計(jì)實(shí)務(wù)聲明（IAPSS）176INTERNATIONALFEDERATIONOFACCOUNTANTS（IFAC）國(guó)際會(huì)計(jì)師聯(lián)合會(huì)（IFAC）177INVENTORYSYSTEM盤存制度178INVENTORYVALUATION存貨估價(jià)179ISA230DOCUMENTATION文件編制180ISA240FRAUDANDERROR國(guó)際砂糖協(xié)定240欺詐和錯(cuò)誤181ISA250CONSIDERATIONOFLAWANDREGULATIONS法和規(guī)則的國(guó)際砂糖協(xié)定250考慮182ISA260COMMUNICATIONSOFAUDITMATTERSWITHTHOSECHARGEGOVERNANCE審計(jì)物質(zhì)的國(guó)際砂糖協(xié)定260通訊由于那些索價(jià)統(tǒng)治183ISA300PLANNINGISA300計(jì)劃編制184ISA310KNOWLEDGEOFTHEBUSINESS企業(yè)的ISA310知識(shí)185ISA320AUDITMATERIALITY審計(jì)重要性186ISA400ACCOUNTINGANDINTERNALCONTROLISA400會(huì)計(jì)和內(nèi)部控制187ISA402AUDITCONSIDERATIONSRELATINGTOENTITIESUSINGSERVICEORGANISATIONS與正在使用的個(gè)體有關(guān)的ISA402個(gè)審計(jì)考慮服務(wù)組織188ISA500AUDITEVIDENCE審計(jì)證據(jù)第6頁共10頁189ISA501AUDITEVIDENCEADDITIONALCONSIDERATIONSFORSPECIFICITEMSISA501個(gè)審計(jì)證據(jù)補(bǔ)償為特殊條款190ISA510EXTERNALCONFIRMATIONSISA510個(gè)外部的查證191ISA520ANALYTICALPROCEDURES分析性程序192ISA530AUDITSAMPLING審計(jì)抽樣193ISA540AUDITOFACCOUNTINGESTIMATES解釋估計(jì)的ISA540審計(jì)194ISA560SUBSEQUENTEVENTS期后事項(xiàng)195ISA580MANAGEMENTREPRESENTATIONS管理當(dāng)局聲明書196ISA610CONSIDERINGTHEWORKOFINTERNALAUDITINGISA610以內(nèi)部審計(jì)的工作看來197ISA620USINGTHEWORKOFANEXPERTISA620使用專家的工作198ISA700AUDITORSREPORTONFINANCIALSTATEMENTS財(cái)務(wù)報(bào)表上的ISA700審計(jì)（查帳）員的報(bào)告199ISA710COMPARATIVESISA710個(gè)比較的200ISA720OTHERINFORMATIONINDOCUMENTSCONTAININGAUDITEDFINANCIALSTATEMENTSISA720證券包含AUDITED財(cái)務(wù)報(bào)表的其他信息201ISA910ENGAGEMENTTOREVIEWFINANCIALSTATEMENTSISA910債務(wù)復(fù)閱財(cái)務(wù)報(bào)表202ISASANDRSSISAS和RSS203JOINTMONITORINGUNIT連接檢驗(yàn)單位204KNOWLEDGEOFTHEENTITYSBUSINESS個(gè)體的企業(yè)知識(shí)205LAWANDREGULATIONS法和規(guī)則206LEGALANDREGULATIONS法定權(quán)利和規(guī)則207LEGALOBLIGATION法定義務(wù),法定責(zé)任208LEVELSOFASSURANCE保險(xiǎn)程度,保障水平209LIABILITY負(fù)債210LIMITATIONONSCOPE審計(jì)范圍限制211LIMITATIONOFAUDIT審計(jì)的提起訴訟的限期212LIMITATIONSOFCONTROLSSYSTEM控制系統(tǒng)的提起訴訟的限期213LITIGATIONANDCLAIMS訴訟和賠償214LITIGATION訴訟215LOANS借款,貸款216LONGTERMLIABILITIES長(zhǎng)期負(fù)債217LOWBALLINGLOWBALLING218MANAGEMENT管理219MANAGEMENTINTEGRITY經(jīng)營(yíng)完整220MANAGEMENTREPRESENTATIONLETTER管理當(dāng)局聲明書221MARKETING推銷,營(yíng)銷,市場(chǎng)學(xué)222MATERIALINCONSISTENCY決定性的前后矛盾第7頁共10頁223MATERIALMISSTATEMENTSOFFACT重大誤報(bào)224MATERIALITY重要性225MEASUREMENT計(jì)量226MICROCOMPUTERS微型計(jì)算器227MODIFIEDREPORTS變更報(bào)告228NARRATIVENOTES敘述證券229NATURE性質(zhì)230NEGATIVEASSURANCE消極保證231NETREALIZABLEVALUE可實(shí)現(xiàn)凈值232NONCURRENTASSETREGISTER非本期的財(cái)產(chǎn)登記233NONEXECUTIVEDIRECTORS非執(zhí)行董事234NONSAMPLINGRISK非抽樣風(fēng)險(xiǎn)235NONSTATUTORYAUDITS目標(biāo)236OBJECTIVITY客觀性237OBLIGATINGEVENT負(fù)有責(zé)任事件238OBLIGATORYDISCLOSURE有拘束的揭示239OBTAININGWORK獲得工作240OCCURRENCE出現(xiàn)241ONLINECOMPUTERSYSTEMS（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)242OPENINGBALANCES期初余額243OPERATIONALAUDITS經(jīng)營(yíng)審計(jì),作業(yè)審計(jì)244OPERATIONALWORKPLANS操作上的工作計(jì)劃245OPINIONSHOPPING意見購(gòu)物246OTHERINFORMATION其他的信息247OUTSOURCINGINTERNALAUDIT支援外包的內(nèi)部核數(shù)248OVERALLREVIEWOFFINANCIALSTATEMENTS財(cái)務(wù)報(bào)表的包括一切的評(píng)論249OVERDUEFEES超儲(chǔ)未付費(fèi)250OVERHEADABSORPTION管理費(fèi)用分配251PERIODICPLAN定期的計(jì)劃252PERMANENTAUDITFILES永久審計(jì)檔案253PERSONALRELATIONSHIPS個(gè)人的親屬關(guān)系254PLANNING計(jì)劃編制255POPULATION抽樣總體256PRECISION精密257PREFACETOISASANDRSS國(guó)際砂糖協(xié)定的序文和債券附賣回交易258PRELIMINARYASSESSMENTOFCONTROLRISK控制風(fēng)險(xiǎn)的預(yù)備評(píng)定259PREPAYMENTS預(yù)付款項(xiàng)260PRESENTATIONANDDISCLOSURE提示和揭示261PROBLEMSOFACCOUNTINGTREATMENT會(huì)計(jì)處理的問題262PROCEDURALAPPROACH程序上的靠近263PROCEDURES程序第8頁共10頁264PROCEDURESAFTERACCEPTINGNOMINATION程序過程在接受提名之后265PROCUREMENT采購(gòu)266PROFESSIONALDUTYOFCONFIDENTIALITY保密的職業(yè)責(zé)任267PROJECTIONOFERRORS錯(cuò)誤的規(guī)劃268PROVISION備抵,準(zhǔn)備269PUBLICDUTY公共職責(zé)270PUBLICINTEREST公眾利益271PUBLICITY宣傳272PURCHASELEDGER購(gòu)貨分類賬273PURCHASESANDEXPENSESSYSTEM買和費(fèi)用系統(tǒng)274PURCHASESCUTOFF買截止275PUTONENQUIRY詢價(jià)上的期貨買賣276QUALIFIEDOPINION保留意見277QUALIFYINGDISCLOSURE合格揭示278QUALITATIVEASPECTSOFERRORS錯(cuò)誤的性質(zhì)上的方面279RANDOMSELECTION隨機(jī)選擇280REASONABLEASSURANCE合理保證281REASSESSINGSAMPLINGRISK再評(píng)價(jià)抽樣風(fēng)險(xiǎn)282RELIABILITY可靠性283REMUNERATION報(bào)酬284REPORTTOMANAGEMENT對(duì)經(jīng)營(yíng)的報(bào)告285REPORTING報(bào)告286RESEARCHANDDEVELOPMENTCOSTS研究和開發(fā)成本287RESERVATIONOFTITLE保留288RESERVES準(zhǔn)備,儲(chǔ)備289REVENUEANDCAPITALEXPENDITURE歲入和資本支出290REVIEW評(píng)論291REVIEWANDCAPITALEXPENDITURE評(píng)論和資本支出292REVIEW評(píng)論293REVIEWENGAGEMENT復(fù)閱債務(wù)294RIGHTS認(rèn)股權(quán)295RIGHTSANDOBLIGATIONS認(rèn)股權(quán)和待付款296RIGHTSTOINFORMATION對(duì)信息的認(rèn)股權(quán)297RISKANDMATERIALITY風(fēng)險(xiǎn)和重要性298RISKBASEDAPPROACH以風(fēng)險(xiǎn)為基礎(chǔ)的方式299ROMALPACASEROMALPA個(gè)案300ROTATIONOFAUDITORAPPOINTMENTS審計(jì)（查帳）員任命的循環(huán)301RULESOFPROFESSIONALCONDUCT職業(yè)道德守則302SALESCUTOFF銷售截止303SALESSYSTEM銷售（貨）制度304SALESTAX銷售稅,營(yíng)業(yè)稅305SALES銷售,銷貨第9頁共10頁306SAMPLESIZE樣本量307SAMPLINGRISK抽樣風(fēng)險(xiǎn)308SAMPLINGUNITS抽樣單位309SCHEDULEOFUNADJUSTEDERRORS未調(diào)整的錯(cuò)誤表310SCOPEANDOBJECTIVESOFINTERNALAUDIT內(nèi)部核數(shù)的范圍和目標(biāo)311SEGREGATIONOFDUTIES職責(zé)劃分312SERVICEORGANIZATION服務(wù)組織313SIGNIFICANTFLUCTUATIONSORUNEXPECTEDRELATIONSHIPS可重視的（市價(jià)）波動(dòng)或不能預(yù)料的親屬關(guān)系314SMALLENTITY小的個(gè)體315SMALLERENTITIES比較小的個(gè)體316SOLETRADERS個(gè)體營(yíng)業(yè)者317SOURCESOFKNOWLEDGE知識(shí)的根源318SPECIMENLETTERONINTERNALCONTROL內(nèi)部控制上的樣本證書319STAKEHOLDERS賭款保存人320STANDARDISEDWORKINGPAPERS標(biāo)準(zhǔn)化工作文件321STATEMENT1INTEGRITY,OBJECTIVITYANDINDEPENDENCE聲明1完整，客觀性和獨(dú)立322STATEMENT2THEPROFESSIONALDUTYOFCONFIDENCE聲明2信任的職業(yè)責(zé)任323STATEMENT3ADVERTISING,PUBLICITYANDOBTAININGPROFESSIONALWORK聲明3廣告法（學(xué)），宣傳和獲得專業(yè)性工作324STATEMENT5CHANGESINPROFESSIONALAPPOINTMENT聲明5在職業(yè)上的任命中的改變325STATISTICALSAMPLING統(tǒng)計(jì)抽樣326STATUTORYAUDIT法定審計(jì)327STATUTORYBOOKS法定卷冊(cè)328STATUTORYDUTY法定責(zé)任329STEWARDSHIP總管的職務(wù)330ST