審計與內部控制英語詞匯（372詞）

第1頁共10頁審計與內部控制英語詞匯（372詞）ACCA26詞匯表（372詞）序號英語漢語1ABILITYTOPERFORMTHEWORK能力履行工作2ACCEPTANCEPROCEDURES承兌程序過程3ACCOUNTABILITY經(jīng)管責任,問責性4ACCOUNTINGESTIMATE會計估計5ACCOUNTSRECEIVABLELISTING應收帳款掛牌6ACCOUNTSRECEIVABLE應收賬款7ACCRUALSLISTING應計項目掛牌8ACCRUALS應計項目9ACCURACY準確性10ADVERSEOPINION否定意見11AGEDANALYSIS年老的分析（法,學）研究12AGENTS代理人13AGREEDUPONPROCEDURES約定審查業(yè)務14ANALYSISOFERRORS錯誤的分析（法,學）研究15ANOMALOUSERROR反常的錯誤16APPOINTMENTETHICS任命倫理學17APPOINTMENT任命18ASSOCIATEDFIRMS聯(lián)合的堅挺19ASSOCIATIONOFCHARTEREDCERTIFIEDACCOUNTS（ACCA）特計的證（經(jīng)執(zhí)業(yè)的結社（ACCA）20ASSURANCEENGAGEMENT保證債務21ASSURANCE保證22AUDIT審計,審核,核數(shù)23AUDITACCEPTANCE審計承兌24AUDITAPPROACH審計靠近25AUDITCOMMITTEE審計委員會,審計小組26AHUDITENGAGEMENT審計業(yè)務約定書27AUDITEVALUATION審計評價28AUDITEVIDENCE審計證據(jù)29AUDITPLAN審計計劃30AUDITPROGRAM審計程序31AUDITREPORTASAMEANSOFCOMMUNICATION審計報告如一個通訊方法32AUDITREPORT審計報告33AUDITRISK審計風險34AUDITSAMPLING審計抽樣35AUDITSTAFFING審計工作人員36AUDITTIMING審計定時37AUDITTRAIL審計線索38AUDITINGSTANDARDS審計準則第2頁共10頁39AUDITORSDUTYOFCARE審計（查帳）員的撫養(yǎng)責任40AUDITORSREPORT審計報告41AUTHORITYATTACHEDTOISAS代理權附上到國際砂糖協(xié)定42AUTOMATEDWORKINGPAPERS自動化了工作文件43BADDEBTS壞賬44BANK銀行45BANKRECONCILIATION銀行對賬單,余額調節(jié)表46BENEFICIALINTERESTS受益權47BESTVALUE最好的價值48BUSINESSRISK經(jīng)營風險49CADBURYCOMMITTEECADBURY委員會50CASHCOUNT現(xiàn)金盤點51CASHSYSTEM兌現(xiàn)系統(tǒng)52CHANGESINNATUREOFENGAGEMENT改變債務的性質上53CHARGESANDCOMMITMENTS費用和評論54CHARITIES寬大55TOMWALLSTOM墻壁56CHRONOLOGYOFANAUDIT一審計的年代表57CISAPPLICATIONCONTROLSCIS申請控制58CISENVIRONMENTSSTANDALONEMICROCOMPUTERSCIS環(huán)境單機微型計算器59CLIENTSCREENING委托人甄別60CLOSELYCONNECTED接近地連接61CLUBS俱樂部62COMMUNICATIONSBETWEENAUDITORSANDMANAGEMENT通訊在審計（查帳）員和經(jīng)營之間63COMMUNICATIONSONINTERNALCONTROL內部控制上的通訊64COMPANIESACT公司法65COMPARATIVEFINANCIALSTATEMENTS比較財務報表66COMPARATIVES比較的67COMPETENCE能力68COMPILATIONENGAGEMENT編輯債務69COMPLETENESS完整性70COMPLETIONOFTHEAUDIT審計的結束71COMPLIANCEWITHACCOUNTINGREGULATIONS符合的作法會計規(guī)則72COMPUTERSASSISTEDAUDITTECHNIQUES（CAATS）計算器援助的審計技術（CAATS）73CONFIDENCE信任74CONFIDENTIALITY保密性75CONFIRMATIONOFACCOUNTSRECEIVABLE應收帳款的查證76CONFLICTOFINTEREST利益沖突77CONSTRUCTIVEOBLIGATION建設的待付款78CONTINGENTASSET或有資產(chǎn)第3頁共10頁79CONTINGENTLIABILITY或有負債80CONTROLENVIRONMENT控制環(huán)境81CONTROLPROCEDURES控制程序82CONTROLRISK控制風險83CONTROVERSY論戰(zhàn)84CORPORATEGOVERNANCE公司治理,公司管制85CORRESPONDINGFIGURES相應的計算86COSTOFCONVERSION轉換成本,加工成本87COST成本88COURTESY優(yōu)待89CREDITORS債權人90CURRENTAUDITFILES本期審計檔案91DATABASEMANAGEMENTSYSTEM（DBMS）數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)）92DATEOFREPORT報告的日期93DEPRECIATION折舊,貶值94DESIGNOFTHESAMPLE樣品的設計95DETECTIONRISK檢查風險96DIRECTVERIFICATIONAPPROACH直接核查法97DIRECTIONALTESTING方向的抽查98DIRECTORSEMOLUMENTS董事酬金99DIRECTORSSERVECONTRACTS董事服務合約100DISAGREEMENTWITHMANAGEMENT與經(jīng)營的不一致101DISCLAIMEROFOPINION拒絕表示意見102DISTRIBUTIONS分銷,分派103DOCUMENTATIONOFUNDERSTANDINGANDASSESSMENTOFCONTROLRISK控制風險的協(xié)商和評定的文件編集104DOCUMENTINGTHEAUDITPROCESS證明審計程序105DUECARE應有關注106DUESKILLANDCARE到期的技能和謹慎107ECONOMY經(jīng)濟108EDUCATION教育109EFFECTIVENESS效用,效果110EFFICIENCY效益,效率111ELIGIBILITY/INELIGIBILITY合格/無被選資格112EMPHASISOFMATTER物質的強調113ENGAGEMENTECONOMICS債務經(jīng)濟學114ENGAGEMENTLETTER業(yè)務約定書115ERROR差錯116EVALUATINGOFRESULTSOFAUDITPROCEDURES審計手序的結果評估117EXAMINATIONS檢查118EXISTENCE存在性119EXPECTATIONS期望差距第4頁共10頁120EXPECTEDERROR預期的錯誤121EXPERIENCE經(jīng)驗122EXPERT專家123EXTERNALAUDIT獨立審計124EXTERNALREVIEWREPORTS外部的評論報告125FAIR公正126FEENEGOTIATION費談判127FINALASSESSMENTOFCONTROLRISK控制風險的確定評定128FINALAUDIT期末審計129FINANCIALSTATEMENTASSERTIONS財政報告宣稱130FINANCIAL財務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（牛犬等的）疥癬的一般報告138GOINGCONCERNASSUMPTION持續(xù)經(jīng)營假設139GOINGCONCERN持續(xù)經(jīng)營140GOODSONSALEORRETURN貨物準許退貨買賣141GOODWILL商譽142GOVERNANCE統(tǒng)治143GREENBURYCOMMITTEEGREENBURY委員會144GUIDANCEFORINTERNALAUDITORS指導為內部審計員145HAMPELCOMMITTEEHAMPEL委員會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)境單機微型計算器151IAPS1002CISENVIRONMENTSONLINECOMPUTERSYSTEMSIAPS1002CIS環(huán)境（與主機）聯(lián)機計算器系統(tǒng)152IAPS1003CISENVIRONMENTSDATABASESYSTEMSIAPS1003CIS環(huán)境數(shù)據(jù)庫系統(tǒng)153IAPS1005THESPECIALCONSIDERATIONSINTHEAUDITOFSMALLENTITIES在小的個體審計中的IAPS1005特別的考慮154IAS2INVENTORIES信息家電2庫存155IAS10EVENTSAFTERTHEBALANCESHEETDATE在平衡SHEEET日期後面的信息家電10事件第5頁共10頁156IFACSCODEOFETHICSFORPROFESSIONALACCOUNTANTSIFACS道德準則為職業(yè)會計師157INCOMETAX所得稅158INCOMINGAUDITORS收入審計（查帳）員159INDEPENDENTESTIMATE獨立的估計160INELIGIBLEFORAPPOINTMENT無被選資格的為任命161INFORMATIONTECHNOLOGY信息技術162INHERENTRISK固有風險163INITIALCOMMUNICATION簽署通訊164INSURANCE保險165INTANGIBLES無形166INTEGRITY完整性167INTERIMAUDIT中期審計168INTERNALAUDITING內部審計169INTERNALAUDITORS內部審計師170INTERNALCONTROLEVALUATIONQUESTIONNAIRES（ICEQS）內部控制評價調查表171INTERNALCONTROLQUESTIONNAIRES（ICQS）內部控制調查表172INTERNALCONTROLSYSTEM內部控制系統(tǒng)173INTERNALREVIEWASSIGNMENT內部的評論轉讓174INTERNATIONALAUDITANDASSURANCESTANDARDSBOARD（IAASB）國際的審計和保證標準登船（IAASB）175INTERNATIONALAUDITINGPRACTICESTATEMENTS（IAPSS）國際的審計實務聲明（IAPSS）176INTERNATIONALFEDERATIONOFACCOUNTANTS（IFAC）國際會計師聯(lián)合會（IFAC）177INVENTORYSYSTEM盤存制度178INVENTORYVALUATION存貨估價179ISA230DOCUMENTATION文件編制180ISA240FRAUDANDERROR國際砂糖協(xié)定240欺詐和錯誤181ISA250CONSIDERATIONOFLAWANDREGULATIONS法和規(guī)則的國際砂糖協(xié)定250考慮182ISA260COMMUNICATIONSOFAUDITMATTERSWITHTHOSECHARGEGOVERNANCE審計物質的國際砂糖協(xié)定260通訊由于那些索價統(tǒng)治183ISA300PLANNINGISA300計劃編制184ISA310KNOWLEDGEOFTHEBUSINESS企業(yè)的ISA310知識185ISA320AUDITMATERIALITY審計重要性186ISA400ACCOUNTINGANDINTERNALCONTROLISA400會計和內部控制187ISA402AUDITCONSIDERATIONSRELATINGTOENTITIESUSINGSERVICEORGANISATIONS與正在使用的個體有關的ISA402個審計考慮服務組織188ISA500AUDITEVIDENCE審計證據(jù)第6頁共10頁189ISA501AUDITEVIDENCEADDITIONALCONSIDERATIONSFORSPECIFICITEMSISA501個審計證據(jù)補償為特殊條款190ISA510EXTERNALCONFIRMATIONSISA510個外部的查證191ISA520ANALYTICALPROCEDURES分析性程序192ISA530AUDITSAMPLING審計抽樣193ISA540AUDITOFACCOUNTINGESTIMATES解釋估計的ISA540審計194ISA560SUBSEQUENTEVENTS期后事項195ISA580MANAGEMENTREPRESENTATIONS管理當局聲明書196ISA610CONSIDERINGTHEWORKOFINTERNALAUDITINGISA610以內部審計的工作看來197ISA620USINGTHEWORKOFANEXPERTISA620使用專家的工作198ISA700AUDITORSREPORTONFINANCIALSTATEMENTS財務報表上的ISA700審計（查帳）員的報告199ISA710COMPARATIVESISA710個比較的200ISA720OTHERINFORMATIONINDOCUMENTSCONTAININGAUDITEDFINANCIALSTATEMENTSISA720證券包含AUDITED財務報表的其他信息201ISA910ENGAGEMENTTOREVIEWFINANCIALSTATEMENTSISA910債務復閱財務報表202ISASANDRSSISAS和RSS203JOINTMONITORINGUNIT連接檢驗單位204KNOWLEDGEOFTHEENTITYSBUSINESS個體的企業(yè)知識205LAWANDREGULATIONS法和規(guī)則206LEGALANDREGULATIONS法定權利和規(guī)則207LEGALOBLIGATION法定義務,法定責任208LEVELSOFASSURANCE保險程度,保障水平209LIABILITY負債210LIMITATIONONSCOPE審計范圍限制211LIMITATIONOFAUDIT審計的提起訴訟的限期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長期負債217LOWBALLINGLOWBALLING218MANAGEMENT管理219MANAGEMENTINTEGRITY經(jīng)營完整220MANAGEMENTREPRESENTATIONLETTER管理當局聲明書221MARKETING推銷,營銷,市場學222MATERIALINCONSISTENCY決定性的前后矛盾第7頁共10頁223MATERIALMISSTATEMENTSOFFACT重大誤報224MATERIALITY重要性225MEASUREMENT計量226MICROCOMPUTERS微型計算器227MODIFIEDREPORTS變更報告228NARRATIVENOTES敘述證券229NATURE性質230NEGATIVEASSURANCE消極保證231NETREALIZABLEVALUE可實現(xiàn)凈值232NONCURRENTASSETREGISTER非本期的財產(chǎn)登記233NONEXECUTIVEDIRECTORS非執(zhí)行董事234NONSAMPLINGRISK非抽樣風險235NONSTATUTORYAUDITS目標236OBJECTIVITY客觀性237OBLIGATINGEVENT負有責任事件238OBLIGATORYDISCLOSURE有拘束的揭示239OBTAININGWORK獲得工作240OCCURRENCE出現(xiàn)241ONLINECOMPUTERSYSTEMS（與主機）聯(lián)機計算器系統(tǒng)242OPENINGBALANCES期初余額243OPERATIONALAUDITS經(jīng)營審計,作業(yè)審計244OPERATIONALWORKPLANS操作上的工作計劃245OPINIONSHOPPING意見購物246OTHERINFORMATION其他的信息247OUTSOURCINGINTERNALAUDIT支援外包的內部核數(shù)248OVERALLREVIEWOFFINANCIALSTATEMENTS財務報表的包括一切的評論249OVERDUEFEES超儲未付費250OVERHEADABSORPTION管理費用分配251PERIODICPLAN定期的計劃252PERMANENTAUDITFILES永久審計檔案253PERSONALRELATIONSHIPS個人的親屬關系254PLANNING計劃編制255POPULATION抽樣總體256PRECISION精密257PREFACETOISASANDRSS國際砂糖協(xié)定的序文和債券附賣回交易258PRELIMINARYASSESSMENTOFCONTROLRISK控制風險的預備評定259PREPAYMENTS預付款項260PRESENTATIONANDDISCLOSURE提示和揭示261PROBLEMSOFACCOUNTINGTREATMENT會計處理的問題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266PROFESSIONALDUTYOFCONFIDENTIALITY保密的職業(yè)責任267PROJECTIONOFERRORS錯誤的規(guī)劃268PROVISION備抵,準備269PUBLICDUTY公共職責270PUBLICINTEREST公眾利益271PUBLICITY宣傳272PURCHASELEDGER購貨分類賬273PURCHASESANDEXPENSESSYSTEM買和費用系統(tǒng)274PURCHASESCUTOFF買截止275PUTONENQUIRY詢價上的期貨買賣276QUALIFIEDOPINION保留意見277QUALIFYINGDISCLOSURE合格揭示278QUALITATIVEASPECTSOFERRORS錯誤的性質上的方面279RANDOMSELECTION隨機選擇280REASONABLEASSURANCE合理保證281REASSESSINGSAMPLINGRISK再評價抽樣風險282RELIABILITY可靠性283REMUNERATION報酬284REPORTTOMANAGEMENT對經(jīng)營的報告285REPORTING報告286RESEARCHANDDEVELOPMENTCOSTS研究和開發(fā)成本287RESERVATIONOFTITLE保留288RESERVES準備,儲備289REVENUEANDCAPITALEXPENDITURE歲入和資本支出290REVIEW評論291REVIEWANDCAPITALEXPENDITURE評論和資本支出292REVIEW評論293REVIEWENGAGEMENT復閱債務294RIGHTS認股權295RIGHTSANDOBLIGATIONS認股權和待付款296RIGHTSTOINFORMATION對信息的認股權297RISKANDMATERIALITY風險和重要性298RISKBASEDAPPROACH以風險為基礎的方式299ROMALPACASEROMALPA個案300ROTATIONOFAUDITORAPPOINTMENTS審計（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,營業(yè)稅305SALES銷售,銷貨第9頁共10頁306SAMPLESIZE樣本量307SAMPLINGRISK抽樣風險308SAMPLINGUNITS抽樣單位309SCHEDULEOFUNADJUSTEDERRORS未調整的錯誤表310SCOPEANDOBJECTIVESOFINTERNALAUDIT內部核數(shù)的范圍和目標311SEGREGATIONOFDUTIES職責劃分312SERVICEORGANIZATION服務組織313SIGNIFICANTFLUCTUATIONSORUNEXPECTEDRELATIONSHIPS可重視的（市價）波動或不能預料的親屬關系314SMALLENTITY小的個體315SMALLERENTITIES比較小的個體316SOLETRADERS個體營業(yè)者317SOURCESOFKNOWLEDGE知識的根源318SPECIMENLETTERONINTERNALCONTROL內部控制上的樣本證書319STAKEHOLDERS賭款保存人320STANDARDISEDWORKINGPAPERS標準化工作文件321STATEMENT1INTEGRITY,OBJECTIVITYANDINDEPENDENCE聲明1完整，客觀性和獨立322STATEMENT2THEPROFESSIONALDUTYOFCONFIDENCE聲明2信任的職業(yè)責任323STATEMENT3ADVERTISING,PUBLICITYANDOBTAININGPROFESSIONALWORK聲明3廣告法（學），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)計抽樣326STATUTORYAUDIT法定審計327STATUTORYBOOKS法定卷冊328STATUTORYDUTY法定責任329STEWARDSHIP總管的職務330ST