和審計(jì)有關(guān)的英文詞匯表

1、和審計(jì)有 關(guān)的英文詞匯表audit 審計(jì)CPA(Certified Public Accountant) 注冊(cè)會(huì)計(jì)師assurance可信性保證audit of financial statements財(cái)務(wù)報(bào)表審計(jì)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 edu

2、cation(CPE) 職業(yè)后續(xù)教育A uniform CPA examination 統(tǒng)一注冊(cè)會(huì)計(jì)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(jì)、常年審計(jì) the client 委托人 the nominated CPA 被提名審計(jì)師 change CPA 更換審計(jì)師 the exsiting CPA現(xiàn)任審計(jì)師 the pre

3、ceding CPA(The predecessor CPA后任會(huì)計(jì)師audit appointment審計(jì)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(jì)范圍issue the audit report出具審計(jì)報(bào)告other CPA其他注冊(cè)會(huì)計(jì)師expert專家withdraw撤銷an initial audit初次審計(jì)the board of directors董事會(huì)a change in engaement變更約定書s

4、hareholder股東component組成部分knowledge of the entitys business 了解補(bǔ)審計(jì)單位情況performing an audit of financial statements實(shí)施財(cái)務(wù)報(bào)表審計(jì)assess inherent and control risks評(píng)估固有風(fēng)險(xiǎn)和內(nèi)部控制風(fēng)險(xiǎn) determine the nature, timing andextend of the audit procedures 決定審計(jì)程序的性質(zhì)、時(shí)間和范圍 a general knowledge of , apreminary knowledge of初步了解a m

5、ore particular knowledge 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 informationgathered previously 更新并重新評(píng)價(jià)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(jí)管理人員internal audit personel, internal

6、 audits內(nèi)部審計(jì)人員internal audit reports內(nèi)部審計(jì)報(bào)告minutes of meeting會(huì)議紀(jì)要material sent to shareholders or filed with regulatory authorities 寄送股東或報(bào)送臨管部門備案的資料 interim financial reports 中期財(cái)務(wù)報(bào)告management policy manual管理政策手冊(cè)chart of accounts會(huì)計(jì)科目表exercise professional judgment做出專業(yè)判斷business risks(of the client)經(jīng)營風(fēng)險(xiǎn)

7、mannagement response thereto 管理當(dāng)局的對(duì)策appropriateness適當(dāng)性accounting estimate會(huì)計(jì)估計(jì)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 planthe overall audit plan審計(jì)計(jì)劃the overall audit plan總體審計(jì)計(jì)劃the detailed audit plan 具體審計(jì)計(jì)劃 effcient audit 提高審計(jì)效率

8、the size of the entity 被審計(jì)單位的規(guī)模 the complexity of the audit 審計(jì)的復(fù)雜性the specific methodology and technology具體的方法和技術(shù) financial performance 財(cái)務(wù)業(yè)績material misstatement 重大遺漏significant audit areas 重點(diǎn)審計(jì)領(lǐng)域 coordination 協(xié)調(diào)review 復(fù)核 statutory responsibility 法定責(zé)任time budget 時(shí)間預(yù)算 error 錯(cuò)誤 fraud 舞弊 modified or ad

9、ditional procedure 修改或追加審計(jì)程序plan and perform audit procedure 計(jì)劃和實(shí)施審計(jì)程序adequate accounting and internal control system適當(dāng)?shù)臅?huì)計(jì)和內(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

10、構(gòu)交易 misapplication of accounting policies濫用會(huì)計(jì)政策the underlying records原始憑證oversight or misinterpretation疏忽或誤解unusual pressures異常壓力accounting policy alternative會(huì)計(jì)政策變更unusual transactions異常交易incomplete files不完整文件out of balance control accounts財(cái)戶余額不平衡lack of proper authorization缺乏恰當(dāng)?shù)氖跈?quán)computer informati

11、on systems environment計(jì)算機(jī)信息系統(tǒng)環(huán)境inherent limitations of audit test 審計(jì)測(cè)試的固有限制disscuss 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(jí)管理層detect noncompliance laws and regulations發(fā)

12、現(xiàn)沒有遵守法律與規(guī)章的行為 deliberate failure to recordtransctions故意漏記交易senior management override of control高級(jí)管理層逾越控制intentional misrepresentations being made to the CPA故意對(duì)CPA做出錯(cuò)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(jì)委員會(huì)supervisory board regulatory and enforcement

13、 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 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 relatedaccount 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

14、錯(cuò)報(bào)或漏報(bào) misstatements or omissions 錯(cuò)報(bào)或漏報(bào)the detected and the projected misstatements or omissions 已發(fā)現(xiàn)和推斷的錯(cuò)報(bào)或漏報(bào) aggregate累計(jì)subsequent events期后事項(xiàng)contingencies或有事項(xiàng)extend the scope of the substantivetest擴(kuò)大實(shí)質(zhì)性測(cè)試范圍adjust the financial statements調(diào)整財(cái)務(wù)報(bào)表perform additional auditprocedures財(cái)務(wù)報(bào)表層面和執(zhí)行追加的審計(jì)程序財(cái)務(wù)報(bào)表層面和

15、carry out extended or additionaltests of control 實(shí)施擴(kuò)大或追加的控制測(cè)試 modify the nature,timing andextend修改實(shí)質(zhì)性程序的性質(zhì)、時(shí)間of planned substantive procedures和范圍audit risk審計(jì)風(fēng)險(xiǎn)inherent risk固有風(fēng)險(xiǎn)control risk控制風(fēng)險(xiǎn)detection risk檢查風(fēng)險(xiǎn)inappropriate audit opinion不恰當(dāng)?shù)膶徲?jì)意見material misstatement重大錯(cuò)報(bào)analytical procedures risk風(fēng)險(xiǎn)性測(cè)

16、試風(fēng)險(xiǎn)substantive tests of the detail risktolerable misstatement 可容忍錯(cuò)報(bào) the combined level of inherent andcontrol risks 固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn)的綜合水平 the acceptable of detection risk 可接受的檢查風(fēng)險(xiǎn)planned assessed level of control risk計(jì)劃評(píng)估的控制風(fēng)險(xiǎn)small business小規(guī)模企業(yè)accounting system會(huì)計(jì)系統(tǒng)internal control system 內(nèi)部控制系統(tǒng) control en

17、vironment控制環(huán)境control procedures控制程序compliance test符合性程序test of control 控制測(cè)試細(xì)節(jié)測(cè)試風(fēng)險(xiǎn)walk-through test 穿行測(cè)試 management letter 管理建議書 material weakness in internalcontrol 內(nèi)部控制的重大缺陷 risk assessment 風(fēng)險(xiǎn)評(píng)估 control activities 控制活動(dòng) information 信息 communication 溝通 monitoring 監(jiān)督 procedures manual 程序手冊(cè) job descrip

18、tions 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 techniques計(jì)算機(jī)輔助審計(jì)程序communication with management與管理導(dǎo)溝通audit evedence 審計(jì)證據(jù)tests of control 控制測(cè)試substantive procedures 實(shí)質(zhì)性程序sufficiency of audit evidence 審計(jì)證據(jù)的充分性appropriate

19、ness of audit evedence審計(jì)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 all ocation 估價(jià)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obse

20、rvation 觀察enquiry 詢問confirmation 函證computation 計(jì)算 analytical procedures 分析性程序 vouch 核對(duì)aged trial balance 賬齡分析表trace 追查audit sampling 審計(jì)抽樣error 錯(cuò)誤anomalous error 偶發(fā)性錯(cuò)誤 expected error 預(yù)期誤差 population 總體 sampling risk 抽樣風(fēng)險(xiǎn) non-sampling risk 非抽樣風(fēng)險(xiǎn) sampling unit 抽樣單位 statistical sampling 統(tǒng)計(jì)抽樣stratificati

21、on 分層tolerable error 可容忍誤差the risk of under reliance 信賴不足風(fēng)險(xiǎn)the risk of over reliance 信賴過度風(fēng)險(xiǎn)theriskofincorrectrejection 誤拒風(fēng)險(xiǎn)the risk of incorrect acceptance誤受風(fēng)險(xiǎn)the rate of deviation 偏離程度sample size 樣本量required confidence level 可信賴 水平thenumberofsamplingunitsinthepopulation 總體中樣本的數(shù)量methods used 所選用的方法e

22、ffective audit 審計(jì)效果efficient audit 審計(jì)效率audit working papers(documentation) 審計(jì)工作底稿working trial balance 試算平衡表adjusting and reclassificationentries 調(diào)整和重分類分錄audit mark 審計(jì)標(biāo)識(shí)indexing and 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

23、-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(duì)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custodian 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(cè)試segregation o

24、f duties 職責(zé)劃分 deposit slip存款憑單bank statement 銀行對(duì)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 cash count 現(xiàn)金盤點(diǎn) kiting 開空頭支票 float period 浮游期 cutoff bank stat emen t 截止性銀行對(duì)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

25、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purchase order 采購訂單 sales invoicepurchase order 采購訂單 sales invoice銷售發(fā)票receiving report驗(yàn)收扌報(bào)告 extens 小計(jì)general ledger 總分類賬footing加總、合計(jì)price list價(jià)目表aging schedule賬齡分析表 aged trial balance過期賬項(xiàng)試算表 break d

26、own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(qǐng)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 treasurer 出納員 remittance 匯款、付款

27、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 mat erails 用料單 inspection record 驗(yàn)收記錄 job cost 訂單成本計(jì)算單 labor cos t dis trib ution 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(jì)時(shí)卡 time ticket 計(jì)時(shí)單 accountability 成本會(huì)計(jì) 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 certificate 股票broker s