審計英語術(shù)語1專業(yè)英語

1、審計英語術(shù)語時間:2007-09-24 18:18來源:網(wǎng)絡(luò)收集 作者:不詳 點(diǎn)擊: 97次審計英語術(shù)語 audit審計cpa注冊會計師assurance可信性保證audit of financial statements財務(wù)報表審計agreed-upon procedures執(zhí)行商定程序compilation編制high levels of assurance高保證水平moderate levels of assurance中等保證水平credibility可信性、可信程序reliability可靠性、可靠程序relevance相關(guān)、相關(guān)性continuing professional ed

2、ucation(cpe)職業(yè)后續(xù)教育a uniform cpa examination統(tǒng)一注冊會計師考試professional skepticism職業(yè)謹(jǐn)慎objectivity客觀，客觀性professional competence專業(yè)勝任能力senior/cpa-in-charge項(xiàng)目經(jīng)理audit engagement letter業(yè)務(wù)約定書recurring audit連續(xù)審計、常年審計the client委托人the nominated cpa被提名審計師change cpa更換審計師the exsiting cpa現(xiàn)任審計師the preceding cpa(the prede

3、cessor cpa后任會計師audit appointment審計委托the agreed term約定條款accpet an audit engaement接受業(yè)務(wù)委托the objective of the engaement委托目的the scope of the audit審計范圍issue the audit report出具審計報告other cpa其他注冊會計師expert專家withdraw撤銷an initial audit初次審計the board of directors董事會a change in engaement變更約定書shareholder股東componen

4、t組成部分knowledge of the entitys business了解補(bǔ)審計單位情況performing an audit of financial statements實(shí)施財務(wù)報表審計assess inherent and control risks評估固有風(fēng)險和內(nèi)部控制風(fēng)險determine the nature, timing and extend of the audit procedures決定審計程序的性質(zhì)、時間和范圍a general knowledge of , a preminary knowledge of 初步了解a more particular knowle

5、dge of 進(jìn)一步了解prior to accepting an engagement接受業(yè)務(wù)委托之前following acceptance of the engagement接受業(yè)務(wù)委托之后update and revaluate information gathered previously更新并重新評價以前收集的信息the prior years working papers以前年度工作底稿director董事senior operating personel高級管理人員internal audit personel, internal audits內(nèi)部審計人員internal au

6、dit reports內(nèi)部審計報告minutes of meeting會議紀(jì)要material sent to shareholders or filed with regulatory authorities寄送股東或報送臨管部門備案的資料interim financial reports中期財務(wù)報告management policy manual管理政策手冊chart of accounts會計科目表exercise professional judgment做出專業(yè)判斷business risks(of the client)經(jīng)營風(fēng)險mannagement response theret

7、o管理當(dāng)局的對策appropriateness適當(dāng)性accounting estimate會計估計management representations管理層聲明rerated party關(guān)聯(lián)方related party transaction關(guān)聯(lián)方交易going concern assumption持續(xù)經(jīng)營假設(shè)audit plan審計計劃the overall audit plan總體審計計劃the detailed audit plan具體審計計劃effcient audit提高審計效率the size of the entity被審計單位的規(guī)模the complexity of the a

8、udit審計的復(fù)雜性the specific methodology and technology具體的方法和技術(shù)financial performance財務(wù)業(yè)績material misstatement重大遺漏significant audit areas重點(diǎn)審計領(lǐng)域coordination協(xié)調(diào)review復(fù)核statutory responsibility法定責(zé)任time budget時間預(yù)算error錯誤fraud舞弊modified or additional procedure修改或追加審計程序plan and perform audit procedure計劃和實(shí)施審計程序ade

9、quate accounting and internal control system適當(dāng)?shù)臅嫼蛢?nèi)部控制系統(tǒng)reduce but not eliminate減少但不能消除manipulation篡改falsification偽造alteration of records or documents更改文件或憑證misappropriation of assets侵占資產(chǎn)transactions without substance虛構(gòu)交易misapplication of accounting policies濫用會計政策the underlying records原始憑證oversight

10、or misinterpretation疏忽或誤解unusual pressures異常壓力accounting policy alternative會計政策變更unusual transactions異常交易incomplete files不完整文件out of balance control accounts財戶余額不平衡lack of proper authorization缺乏恰當(dāng)?shù)氖跈?quán)computer information systems environment計算機(jī)信息系統(tǒng)環(huán)境inherent limitations of audit test審計測試的固有限制disscuss

11、with management與管理層討論the remedial action糾正措施seek legal advice尋求法律咨詢laws and regulations法律與規(guī)章noncompliance沒有遵守withdrawal from the engagement 解除業(yè)務(wù)約定senior management高級管理層detect noncompliance laws and regulations發(fā)現(xiàn)沒有遵守法律與規(guī)章的行為deliberate failure to record transctions故意漏記交易senior management override of c

12、ontrol高級管理層逾越控制intentional misrepresentations being made to the cpa故意對cpa做出錯誤陳述written representation管理層聲明the suspected noncompliance涉嫌存在違法行為audit committee審計委員會supervisory board監(jiān)事會regulatory and enforcement authorities臨管和執(zhí)法機(jī)構(gòu)materiality重要性exceed the materiality level超過重要性水平approach the materiality

13、level接近重要性水平an acceptably low level可接受的低水平the overall finacial statement level and in related 財務(wù)報表層面和account balances and transaction levels相關(guān)賬戶、交易層面the detected but uncorrected misstatements or omissions已發(fā)現(xiàn)但尚未調(diào)整的錯報或漏報misstatements or omissions錯報或漏報the detected and the projected misstatements or omi

14、ssions已發(fā)現(xiàn)和推斷的錯報或漏報aggregate累計subsequent events期后事項(xiàng)contingencies或有事項(xiàng)extend the scope of the substantive test擴(kuò)大實(shí)質(zhì)性測試范圍adjust the financial statements調(diào)整財務(wù)報表perform additional audit procedures執(zhí)行追加的審計程序carry out extended or additional tests of control實(shí)施擴(kuò)大或追加的控制測試modify the nature,timing and extend 修改實(shí)質(zhì)性程

15、序的性質(zhì)、時間of planned substantive procedures和范圍audit risk 審計風(fēng)險inherent risk固有風(fēng)險control risk控制風(fēng)險detection risk檢查風(fēng)險inappropriate audit opinion不恰當(dāng)?shù)膶徲嬕庖妋aterial misstatement重大錯報analytical procedures risk風(fēng)險性測試風(fēng)險substantive tests of the detail risk細(xì)節(jié)測試風(fēng)險tolerable misstatement可容忍錯報the combined level of inheren

16、t and control risks固有風(fēng)險和控制風(fēng)險的綜合水平the acceptable of detection risk可接受的檢查風(fēng)險planned assessed level of control risk計劃評估的控制風(fēng)險small business小規(guī)模企業(yè)accounting system會計系統(tǒng)internal control system內(nèi)部控制系統(tǒng)control environment控制環(huán)境control procedures控制程序compliance test符合性程序test of control控制測試walk-through test穿行測試manage

17、ment letter管理建議書material weakness in internal control內(nèi)部控制的重大缺陷risk assessment風(fēng)險評估control activities控制活動information信息communication溝通monitoring監(jiān)督procedures manual程序手冊job descriptions工作說明flow chart流程圖written narrative文字?jǐn)⑹鰍uestinnaire調(diào)查問卷reperformance of internal control重新執(zhí)行內(nèi)部控制computer-assisted audit t

18、echniques計算機(jī)輔助審計程序communication with management與管理導(dǎo)溝通audit evedence審計證據(jù)tests of control控制測試substantive procedures實(shí)質(zhì)性程序sufficiency of audit evidence審計證據(jù)的充分性appropriateness of audit evedence審計證據(jù)的恰當(dāng)性assertions認(rèn)定existence or occurrence存在或發(fā)生completeness完整性rights and obligations權(quán)利與義務(wù)valuation or allocatio

19、n估價與分?jǐn)俻resentation and disclosure表達(dá)與披露validity合法性cutoff截止mechanical accuracy機(jī)械準(zhǔn)備性classification分類disclosure披露inspection檢查supervision of counting監(jiān)盤observation觀察enquiry詢問confirmation函證computation計算analytical procedures分析性程序vouch核對aged trial balance賬齡分析表trace追查audit sampling審計抽樣error錯誤anomalous error偶發(fā)

20、性錯誤expected error預(yù)期誤差population總體sampling risk抽樣風(fēng)險non-sampling risk非抽樣風(fēng)險sampling unit抽樣單位statistical sampling統(tǒng)計抽樣stratification分層tolerable error可容忍誤差the risk of under reliance信賴不足風(fēng)險the risk of over reliance信賴過度風(fēng)險the risk of incorrect rejection誤拒風(fēng)險the risk of incorrect acceptance誤受風(fēng)險the rate of devia

21、tion偏離程度sample size樣本量required confidence level可信賴水平the number of sampling units in the population總體中樣本的數(shù)量methods used所選用的方法effective audit審計效果efficient audit審計效率audit working papers(documentation)審計工作底稿working trial balance試算平衡表adjusting and reclassification entries調(diào)整和重分類分錄audit mark審計標(biāo)識indexing an

22、d cross-referencing索引和交叉索引permanent audit files永久性檔案current audit files當(dāng)期檔案comprehensive working papers綜合類工作底稿audit-oriented working papers業(yè)務(wù)類工作底稿reference working papers備查類工作底稿the use of standardized working papers使用標(biāo)準(zhǔn)工作底稿checklists核對用清單cash receipt現(xiàn)金收據(jù)cash disbursement現(xiàn)金支出petty cash零用現(xiàn)金custody保管cu

23、stodian保管人flowchart流程圖internal control questionnaire內(nèi)部控制調(diào)查問卷walk-through of the system系統(tǒng)的穿行測試segregation of duties職責(zé)劃分deposit slip存款憑單purchase order采購訂單receiving report驗(yàn)收報告general ledger總分類賬bank statement銀行對賬單bank reconciliation銀行存款余額調(diào)節(jié)表balance sheet date資產(chǎn)負(fù)債表日check outstanding未兌現(xiàn)支票change fund找零備用金c

24、ash count現(xiàn)金盤點(diǎn)kiting開空頭支票float period浮游期cutoff bank statement截止性銀行對賬單unearned revenue預(yù)收賬款net realizable value可變現(xiàn)凈值collateral抵押sales order銷售通知單storeroom倉庫storekeeper倉庫保管員perpetual inventory record永續(xù)盤存記錄shipping document貨運(yùn)文件bill of lading提貨單billing開票sales invoice銷售發(fā)票extens小計footing加總、合計price list價目表agi

25、ng schedule賬齡分析表aged trial balance過期賬項(xiàng)試算表break down分解、按細(xì)目分類delinquent account過期賬戶confirmation函證positive confirmation request積極式函證negative confirmation request消極式孫證advance預(yù)付款purchase requisition請購單purchase order訂購單vouchers payable應(yīng)付憑單vendors invoice賣方發(fā)票discrepancy差異description貨物的說明、種類vouchers付款憑單trea

26、surer出納員remittance匯款、付款gross margin毛利resonableness合理性authenticity真實(shí)性overhead期間費(fèi)用manufacturing overhead制造費(fèi)用bill of materails用料單inspection record驗(yàn)收記錄job cost訂單成本計算單labor cost distribution人工成本分配表material requisition領(lǐng)料單payroll summary工資匯總表payroll ledger工資登記薄production order生產(chǎn)通知單prodution runs生產(chǎn)流程rate and deduction authorization form工資率及扣減授權(quán)表time card計時卡time ticket計時單accountability成本會計routing sheet流程表supplies機(jī)物料消耗utilities公用事業(yè)費(fèi)job order分批工作通知單inventory-taking存貨盤點(diǎn)test count抽點(diǎn)inventory tag存貨標(biāo)簽bond certificate債券stock certif