CPA英語詞匯通關必備手冊(審計1-4)

1、Auditing審計PARTChina Code of Ethics for Certified Public Accountants第一部分 職業(yè)道德守則1 appointment, removal and resignation of auditor 注冊會計師的任命、解聘和辭職2 fundamental principles 基本原則3 professional ethics 職業(yè)道德Ø integrity 誠信Ø objectivity / subjectivity 客觀性/主觀性Ø professional competence and due care

2、 專業(yè)勝任能力和應有的關注Ø confidentiality 保密Ø professional behavior 職業(yè)行為4 independence 獨立性Ø bias 偏見5 safeguard 防范措施6 self-interest 自身利益Ø loans and guarantees 貸款和擔保Ø close business relationships 密切的商業(yè)關系Ø employment with an audit client 與審計客戶發(fā)生雇傭關系Ø family and personal relation

3、ships 家庭和私人關系Ø gifts and hospitality 禮品和款待Ø lowball （向顧客）虛報低價7 self-review 自我評價8 advocacy 過度推介9 familiarity 親密關系10 intimidation 外在壓力11 conflict of interest 利益沖突12 client acceptance 接受客戶關系Ø engagement acceptance 承接業(yè)務Ø changes in a professional appointment 客戶變更委托13 second opinion 第

4、二次意見14 custody of client assets 保管客戶資產(chǎn)15 terminate （使）終結；（使）結束；解雇Ø eliminate 消除，排除16 solicit 招攬；征求17 network 網(wǎng)絡Ø network firms 網(wǎng)絡事務所18 public interest entities 公共利益實體Ø audit client that are public interest entities 屬于公共利益實體的審計客戶19 related entities 關聯(lián)實體20 engagement period 業(yè)務期間21 finan

5、cial interest 經(jīng)濟利益22 close family member 其他近親屬Ø immediate family 主要近親屬23 temporary staff assignments 臨時借出員工24 the member of the audit team that recently served as a director, officer or specific employee of the audit client （審計項目組成員） 最近曾任審計客戶的董事、高級管理人員或特定員工25 acting as a director or officer of

6、the audit client 兼任審計客戶的董事或高級管理人員26 long association with an audit client 與審計客戶存在長期業(yè)務關系27 provision of non-assurance services to audit clients 為審計客戶提供非鑒證業(yè)務28 valuation services 評估服務Ø taxation services 稅務服務Ø internal audit services 內(nèi)部審計服務Ø IT systems services 信息技術系統(tǒng)服務Ø litigation

7、support services 訴訟支持服務Ø legal services 法律服務Ø recruiting services 招聘服務Ø corporate finance services 公司理財服務29 overdue fee 逾期收費Ø contingent fee 或有收費Ø referral fee 介紹費30 compensation and evaluation policies 薪酬和業(yè)績評價政策31 actual or threatened litigation 訴訟或訴訟威脅32 nomination 任命；指派；提

8、名33 client screening 客戶甄別，客戶篩選34 successor auditor 后任注冊會計師Ø present auditor 現(xiàn)任注冊會計師Ø predecessor auditor 前任注冊會計師 PART Fundamentals to Audit35 audit 審計Ø auditor 審計師；審計人員Ø audit objective 審計目標Ø audit plan 審計計劃Ø audit strategy 審計策略Ø audit evidence 審計證據(jù)Ø audit res

9、ources 審計資源36 audit risk 審計風險Ø inherent risk 固有風險Ø control risk 控制風險Ø detection risk 檢查風險Ø risk of material misstatements 重大錯報風險Ø Audit risk=Inherent risk × Control risk × Detection risk37 misstatement 錯報；虛假陳述Ø factual misstatement 事實錯報Ø judgmental missta

10、tement 判斷錯報Ø projected misstatement 推斷錯報38 error 錯誤（無意識做錯）39 manual voucher 手工傳票；手工憑證Ø electric voucher 電子傳票；電子憑證40 contradiction 矛盾，對立，反駁，否認Ø inconsistent 矛盾的，不一致的Ø consistent with 與一致，符合41 acceptable 可接受的Ø unacceptable 不可接受的42 professional skepticism 職業(yè)懷疑Ø professiona

11、l judgment 職業(yè)判斷43 combined approach 綜合性方案44 sufficient 充分的，足夠的Ø sufficiency 充足，充分性Ø adequate 充足的，足夠的Ø adequacy 充足，足夠，適當45 appropriate 適當?shù)?；占用、撥?#216; appropriateness 恰當，適當Ø appropriation 撥款，挪用Ø relevant 相關的Ø relevance 相關，相關性 Ø reliable 可靠的Ø reliability 可靠性，可靠程

12、度46 available 可得到的，可利用的 Ø availability 可得性，可用性，有效性47 aggregate 合計，集合，總體，集合體；合計的、集合的48 proficiency 熟練，精通49 assertion 認定 Ø rights and obligations 權利和義務Ø valuation and allocation 計價和分攤Ø existence 存在Ø occurrence 發(fā)生Ø completeness 完整性Ø accuracy 準確性Ø classification a

13、nd understandability 分類和可理解性Ø cut-off 截止 Ø presentation 列報Ø disclosure 披露50 CAATs(Computer-Assisted Audit Techniques) 計算機輔助審計技術51 application control 應用控制Ø general control 一般52 NET(nature, extent and timing) 性質、范圍和時間安排53 explicit 明確的，清楚的；直率的Ø implicit 暗示的；含蓄的54 audit samplin

14、g 審計抽樣Ø statistical sampling 統(tǒng)計抽樣Ø non-statistical sampling 非統(tǒng)計抽樣Ø attribute sampling 屬性抽樣Ø variable sampling 變量抽樣55 population （抽樣）總體Ø sample 樣本；例子；樣品；取樣Ø sample size 樣本量；樣本大小56 sampling risk 抽樣風險Ø non-sampling risk 非抽樣風險57 random selection 隨機數(shù)選樣Ø systematic

15、selection 系統(tǒng)選樣Ø haphazard selection 隨意選樣58 tolerable misstatement 可容忍錯報Ø tolerable rate of deviation 可容忍偏差率59 stratification 分層60 PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例規(guī)模抽樣61 materiality 重要性Ø material 重要的；實質性的62 truth and fairness 真實公允63 acknowledge 承認，認可；告知已收到&#

16、216; acknowledge receipt 確認收到；證實收到64 judgment 判斷；辨別力65 justify 證明是正當?shù)?#216; justification 理由；認為有理66 omission 漏報67 audit documentation 審計工作底稿Ø working papers 審計工作底稿68 audit file 審計檔案Ø permanent audit file 永久性檔案Ø current audit file 當期檔案69 audit procedure 審計程序Ø inspection of tangibl

17、e assets 有形資產(chǎn)的檢查Ø inspection of documentation or records 文檔和記錄的檢查Ø inquiry=enquiry 詢問Ø analytical procedures 分析性程序Ø analytical review 分析性復核70 staff 職員，工作人員Ø audit staff 審計工作人員Ø audit staffing 審計工作人員配備71 audit engagement letter=letter of engagement 審計業(yè)務約定書72 audit trail

18、審計線索73 audit approach 審計方法（論）74 schedule=timetable 時間表，計劃表；一覽表75 entity 主體，實體76 reasonable assurance 合理保證Ø inherent limitation 固有局限性77 confirmation 函證；確認，證實Ø positive confirmation 積極函證Ø negative confirmation 消極函證78 audit engagement 審計業(yè)務Ø review engagement 審閱業(yè)務Ø agreed-upon p

19、rocedures （執(zhí)行）商定程序Ø compilation engagement 代編財務信息79 assurance engagement 鑒證業(yè)務 80 accountability 負責Ø responsibility 責任81 stewardship 管理工作82 those charged with governance 公司治理層Ø corporate governance 公司治理83 deficiency 缺乏，不足；缺陷，缺點84 enhance the credibility 增強可信性85 exemption 豁免，免除；免稅PART A

20、uditing Procedures第三部分 審計測試流程86 substantive procedure 實質性程序Ø analytical procedure 分析程序87 internal control 內(nèi)部控制Ø test of control 控制測試Ø implementation of control 控制實施Ø segregation of duties 職責分離88 internal control system 內(nèi)部控制制度Ø control environment 控制環(huán)境Ø entitys risk asse

21、ssment process 被審計單位風險評估過程Ø information system relevant to financial reporting 與財務報告相關的系統(tǒng)信息Ø control activities 控制活動Ø monitoring of controls 對控制的監(jiān)督Ø detective control/preventative control 檢查性控制/預防性控制89 risk assessment procedures 風險評估程序Ø risk identification 風險識別Ø respond

22、ing to the assessed risks/responding to the risk assessment 針對評估的風險采取應對措施90 management bias 管理層偏向Ø impartial 公平的，公正的，不偏不倚的91 account balance 賬戶余額Ø classes of transactions 各類交易92 likelihood 可能性，可能93 authority 授權，權限；權力，職權Ø authorize 授權，批準Ø authentication 證明，認證；身份驗證 94 interim and f

23、inal audits 期中和期末審計95 charges and commitments 費用和承諾96 predict 預測，預知Ø predictability 可預測性；可預見性Ø predictable 可預見的；可預測的97 narrative note 文字說明 Ø questionnaire 調查表，問卷Ø flowchart 流程圖Ø checklist 清單，檢查表98 implication 暗示；含義99 susceptible 易受影響的100 material weakness 重大缺陷；重大弱點101 overst

24、atement 多計，虛增；夸大Ø understatement 少報；保守的陳述102 significant risk 特別風險103 unusual transaction 非常規(guī)交易104 abnormal 異常的105 walk-through test 穿行測試PART Transaction Cycles第四部分 交易循環(huán)106 cycle approach 循環(huán)法Ø account approach 賬戶法107 sales and receivables cycle 銷售和應收賬款循環(huán)Ø purchases and payables cycle 采購和應付賬款循環(huán)Ø requisition 請購，請購單Ø procurement 采購；獲得，取得108 sales system 銷售系統(tǒng)Ø selling(authorization