和審計有關(guān)的英文詞匯表

和審計有關(guān)的英文詞匯表audit審計CPA(CertifiedPublicAccountant)注冊會計師assurance可信性保證auditoffinancialstatements財務報表審計agreed-uponprocedures執(zhí)行商定程序compilation編制highlevelsofassurance高保證水平moderatelevelsofassurance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continuingprofessionaleducation(CPE)職業(yè)后續(xù)教育AuniformCPAexamination統(tǒng)一注冊會計師考試professionalskepticism職業(yè)謹慎objectivity客觀，客觀性professionalcompetence專業(yè)勝任能力Senior/CPA-in-charge項目經(jīng)理auditengagementletter業(yè)務約定書recurringaudit連續(xù)審計、常年審計theclient委托人thenominatedCPA被提名審計師changeCPA更換審計師theexsitingCPA現(xiàn)任審計師theboardofdirectorstheprecedingCPA(ThepredecessorCPA后任會計師auditappointment審計委托theagreedterm約定條款accpetanauditengaement接受業(yè)務委托theobjectiveoftheengaement委托目的thescopeoftheaudit審計范圍issuetheauditreport出具審計報告otherCPA其他注冊會計師expert專家withdraw撤銷aninitialaudit初次審計董事會achangeinengaement變更約定書shareholder股東component組成部分knowledgeoftheentity’sbusiness了解補審計單位情況performinganauditoffinancialstatements實施財務報表審計assessinherentandcontrolrisks評估固有風險和內(nèi)部控制風險determinethenature,timingandextendoftheauditprocedures決定審計程序的性質(zhì)、時間和范圍ageneralknowledgeof…，apreminaryknowledgeof初步了解amoreparticularknowledgeof進一步了解priortoacceptinganengagement接受業(yè)務委托之前followingacceptanceoftheengagement接受業(yè)務委托之后updateandrevaluateinformationgatheredpreviously更新并重新評價以前收集的信息theprioryear’sworkingpapers以前年度工作底稿director董事senioroperatingpersonel高級管理人員internalauditpersonel,internalaudit’s內(nèi)部審計人員internalauditreports內(nèi)部審計報告minutesofmeeting會議紀要materialsenttoshareholdersorfiledwithregulatoryauthorities寄送股東或報送臨管部門備案的資料interimfinancialreports中期財務報告managementpolicymanual管理政策手冊chartofaccounts會計科目表exerciseprofessionaljudgment做出專業(yè)判斷businessrisks(oftheclient)經(jīng)營風險mannagementresponsethereto管理當局的對策appropriateness適當性accountingestimate會計估計managementrepresentations管理層聲明reratedparty關(guān)聯(lián)方relatedpartytransaction關(guān)聯(lián)方交易goingconcernassumption持續(xù)經(jīng)營假設(shè)auditplan審計計劃theoverallauditplan總體審計計劃thedetailedauditplan具體審計計劃effcientaudit提高審計效率thesizeoftheentity被審計單位的規(guī)模thecomplexityoftheaudit審計的復雜性thespecificmethodologyandtechnology具體的方法和技術(shù)financialperformance財務業(yè)績materialmisstatement重大遺漏significantauditareas重點審計領(lǐng)域coordination協(xié)調(diào)review復核statutoryresponsibility法定責任timebudget時間預算error錯誤fraud舞弊modifiedoradditionalprocedure修改或追加審計程序planandperformauditprocedure計劃和實施審計程序adequateaccountingandinternalcontrolsystem適當?shù)臅嫼蛢?nèi)部控制系統(tǒng)reducebutnoteliminate減少但不能消除manipulation篡改falsification偽造alterationofrecordsordocuments更改文件或憑證misappropriationofassets侵占資產(chǎn)transactionswithoutsubstance虛構(gòu)交易misapplicationofaccountingpolicies濫用會計政策theunderlyingrecords原始憑證oversightormisinterpretation疏忽或誤解unusualpressures異常壓力accountingpolicyalternative會計政策變更unusualtransactions異常交易incompletefiles不完整文件outofbalancecontrolaccounts財戶余額不平衡lackofproperauthorization缺乏恰當?shù)氖跈?quán)computerinformationsystemsenvironment計算機信息系統(tǒng)環(huán)境inherentlimitationsofaudittest審計測試的固有限制disscusswithmanagement與管理層討論theremedialaction糾正措施seeklegaladvice尋求法律咨詢lawsandregulations法律與規(guī)章noncompliance沒有遵守withdrawalfromtheengagement解除業(yè)務約定seniormanagement高級管理層detectnoncompliancelawsandregulations發(fā)現(xiàn)沒有遵守法律與規(guī)章的行為deliberatefailuretorecordtransctions故意漏記交易seniormanagementoverrideofcontrol高級管理層逾越控制intentionalmisrepresentationsbeingmadetotheCPAaccountbalancesandtransactionlevels故意對CPA做出錯誤陳述writtenrepresentation管理層聲明thesuspectednoncompliance涉嫌存在違法行為auditcommittee審計委員會相關(guān)賬戶、交易層面thedetectedbutuncorrectedmisstatementsoromissions已發(fā)現(xiàn)但尚未調(diào)整的錯報或漏報misstatementsoromissions錯報或漏報thedetectedandtheprojectedmisstatementsoromissions財務報表層面和supervisoryboard監(jiān)事會regulatoryandenforcementauthorities臨管和執(zhí)法機構(gòu)materiality重要性exceedthematerialitylevel超過重要性水平approachthematerialitylevel接近重要性水平anacceptablylowlevel可接受的低水平theoverallfinacialstatementlevelandinrelated已發(fā)現(xiàn)和推斷的錯報或漏報aggregate累計subsequentevents期后事項contingencies或有事項extendthescopeofthesubstantivetest擴大實質(zhì)性測試范圍adjustthefinancialstatements調(diào)整財務報表performadditionalauditprocedures執(zhí)行追加的審計程序carryoutextendedoradditionaltestsofcontrol實施擴大或追加的控制測試modifythenature,timingandextend修改實質(zhì)性程序的性質(zhì)、時間ofplannedsubstantiveprocedures和范圍auditrisk審計風險inherentrisk固有風險controlrisk控制風險detectionrisk檢查風險inappropriateauditopinion不恰當?shù)膶徲嬕庖妋aterialmisstatement重大錯報analyticalproceduresrisk風險性測試風險substantivetestsofthedetailrisk細節(jié)測試風險tolerablemisstatement可容忍錯報thecombinedlevelofinherentandcontrolrisks固有風險和控制風險的綜合水平theacceptableofdetectionrisk可接受的檢查風險plannedassessedlevelofcontrolrisk計劃評估的控制風險smallbusiness小規(guī)模企業(yè)accountingsystem會計系統(tǒng)internalcontrolsystem內(nèi)部控制系統(tǒng)controlenvironment控制環(huán)境controlprocedures控制程序compliancetest符合性程序testofcontrol控制測試財務報表層面和walk-throughtest穿行測試managementletter管理建議書materialweaknessininternalcontrol內(nèi)部控制的重大缺陷riskassessment風險評估controlactivities控制活動information信息communication溝通monitoring監(jiān)督proceduresmanual程序手冊jobdescriptions工作說明flowchart流程圖writtennarrative文字敘述questinnaire調(diào)查問卷reperformanceofinternalcontrol重新執(zhí)行內(nèi)部控制computer-assistedaudittechniques計算機輔助審計程序communicationwithmanagement與管理導溝通auditevedence審計證據(jù)testsofcontrol控制測試substantiveprocedures實質(zhì)性程序sufficiencyofauditevidence審計證據(jù)的充分性appropriatenessofauditevedence審計證據(jù)的恰當性assertions認定existenceoroccurrence存在或發(fā)生completeness完整性rightsandobligations權(quán)利與義務valuationorallocation估價與分攤presentationanddisclosure表達與披露validity合法性cutoff截止mechanicalaccuracy機械準備性classification分類disclosure披露inspection檢查supervisionofcounting監(jiān)盤observation觀察enquiry詢問confirmation函證computation計算analyticalprocedures分析性程序vouch核對agedtrialbalance賬齡分析表trace追查auditsampling審計抽樣error錯誤anomalouserror偶發(fā)性錯誤expectederror預期誤差population總體samplingrisk抽樣風險non-samplingrisk非抽樣風險samplingunit抽樣單位statisticalsampling統(tǒng)計抽樣stratification分層tolerableerror可容忍誤差theriskofunderreliance信賴不足風險theriskofoverreliance信賴過度風險theriskofincorrectrejection誤拒風險theriskofincorrectacceptance誤受風險therateofdeviation偏離程度samplesize樣本量requiredconfidencelevel可信賴水平thenumberofsamplingunitsinthepopulation總體中樣本的數(shù)量methodsused所選用的方法effectiveaudit審計效果efficientaudit審計效率auditworkingpapers(documentation)審計工作底稿workingtrialbalance試算平衡表adjustingandreclassificationentries調(diào)整和重分類分錄auditmark審計標識indexingandcross-referencing索引和交叉索引permanentauditfiles永久性檔案currentauditfiles當期檔案comprehensiveworkingpapers綜合類工作底稿audit-orientedworkingpapers業(yè)務類工作底稿referenceworkingpapers備查類工作底稿theuseofstandardizedworkingpapers使用標準工作底稿checklists核對用清單cashreceipt現(xiàn)金收據(jù)cashdisbursement現(xiàn)金支出pettycash零用現(xiàn)金custody保管custodian保管人flowchart流程圖internalcontrolquestionnaire內(nèi)部控制調(diào)查問卷walk-throughofthesystem系統(tǒng)的穿行測試segregationofduties職責劃分depositslip存款憑單purchaseorder采購訂單receivingreport驗收報告generalledger總分類賬bankstatement銀行對賬單bankreconciliation銀行存款余額調(diào)節(jié)表balancesheetdate資產(chǎn)負債表日checkoutstanding未兌現(xiàn)支票changefund找零備用金cashcount現(xiàn)金盤點kiting開空頭支票floatperiod浮游期cutoffbankstatement截止性銀行對賬單unearnedrevenue預收賬款netrealizablevalue可變現(xiàn)凈值collateral抵押salesorder銷售通知單storeroom倉庫storekeeper倉庫保管員perpetualinventoryrecord永續(xù)盤存記錄shippingdocument貨運文件billoflading提貨單billing開票salesinvoice銷售發(fā)票extens小計footing加總、合計pricelist價目表agingschedule賬齡分析表agedtrialbalance過期賬項試算表breakdown分解、按細目分類delinquentaccount過期賬戶confirmation函證positiveconfirmationrequest積極式函證negativeconfirmationrequest消極式孫證advance預付款purchaserequisition請購單purchaseorder訂購單voucherspayable應付憑單vendor’sinvoice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grossmargin毛利resonableness合理性authenticity真實性overhead期間費用manufacturingoverhead制造費用billofmaterails用料單inspectionrecord驗收記錄jobcost訂單成本計算單laborcostdistribution人工成本分配表materialrequisition領(lǐng)料單payrollsummary工資匯總表payrollledger工資登記薄productionorder生產(chǎn)通知單produtionruns生產(chǎn)流程rateanddeductionauthorizationform工資率及扣減授權(quán)表timecard計時卡timeticket計時單accountability成本會計routingsheet流程表supplies機物料消耗utilities公用事業(yè)費joborder分批工作通知單inventory-taking存貨盤點testcount抽點inventorytag存貨標簽bondcertificate債券stockcertificate股