acca專業(yè)詞匯表[精彩]

1、acca 專業(yè)詞匯表 精彩 序號 英語 漢語履行職責的工作能力1 ability to perform the work承接業(yè)務(wù)的程序2 acceptance procedures經(jīng)管責任 3 accountability會計估計 4 accounting estimate應(yīng)收帳款名單 5 accounts receivable listing應(yīng)收賬款 6 accounts receivable應(yīng)計項目名單 7 accruals listing應(yīng)計項目 8 accruals準確性 9 accuracy否定意見 10 adverse opinion帳齡分析法 11 aged analysis代理

2、人 12 agents程序?qū)彶?( 約定審計業(yè)務(wù) ) 13 agreed-upon procedures分析錯誤 14 analysis of errors不正常的錯誤 15 anomalous error任命 ( 職業(yè)道德 ) 16 appointment ethics任命 17 appointment聯(lián)合企業(yè) 18 associated firms注冊會計師 (ACCA) 19 association of chartered certified accounts(ACCA)承擔鑒證業(yè)務(wù) 20 assurance engagement鑒證 21 assurance審計 , 審核 , 核數(shù)

3、22 audit接受審計 23 audit acceptance審計方法 24 audit approach審計委員會 , 審計小組 25 audit committee審計業(yè)務(wù)約定書26 ahudit engagement審計評價 27 audit evaluation審計證據(jù) 28 audit evidence審計計劃 29 audit plan審計程序 30 audit program審計報告 ( 交流方式 ) 31 audit report as a means of communication審計報告32 audit report審計風險33 audit risk審計抽樣34 aud

4、it sampling審計工作人員35 audit staffing審計及時36 audit timing審計線索37 audit trail審計準則38 auditing standards審計職業(yè)審慎性39 auditors' duty of care審計報告40 auditors' report遵循ISA( 國際審計準則) 41 authority attached to ISAs( 電腦 ) 自動生產(chǎn)的工作底42 automated working papers稿壞賬43 bad debts銀行44 bank銀行對賬單, 余額調(diào)節(jié)表45 bank reconciliat

5、ion收益權(quán) 46 beneficial interests最好的價值 47 best value經(jīng)營風險 48 business riskcadbury委員會 49 cadbury committee現(xiàn)金盤點 50 cash count現(xiàn)金循環(huán) 51 cash system改變債務(wù)的性質(zhì)上52 changes in nature of engagement費用和傭金 53 charges and commitments慈善團體 54 charities審計的年表 56 chronology of an auditCIS 應(yīng)用控制 57 CIS application controlsCIS

6、環(huán)境單機微型計算器58 CIS environments stand-alonemicrocomputers顧客甄別 59 client screening緊密聯(lián)系 60 closely connected俱樂部 61 clubs在審計員和管理者間溝通62 communications between auditors andmanagement內(nèi)部控制上的溝通63 communications on internal control公司法 64 companies act比較財務(wù)報表 65 comparative financial statements比較的 66 comparatives

7、能力 67 competence承接編制 ( 業(yè)務(wù) ) 68 compilation engagement完整性69 completeness審計終結(jié)70 completion of the audit符合會計規(guī)則71 compliance with accounting regulations計算器援助的審計技術(shù)72 computers assisted audit techniques (CAATs)(CAATs)信任 73 confidence保密性 74 confidentiality應(yīng)收帳款詢證函75 confirmation of accounts receivable利益沖突76

8、 conflict of interest工程應(yīng)付款77 constructive obligation或有資產(chǎn)78 contingent asset或有負債79 contingent liability控制環(huán)境80 control environment控制程序81 control procedures控制風險82 control risk爭論83 controversy公司治理84 corporate governance相關(guān)的數(shù)值85 corresponding figures轉(zhuǎn)換成本, 加工成本86 cost of conversion成本 87 cost優(yōu)待 88 courtesy債

9、權(quán)人 89 creditors本期審計檔案 90 current audit files數(shù)據(jù)庫管理制度(數(shù)據(jù)管理91 database management system (DBMS)系統(tǒng) )報告的日期 92 date of report折舊 93 depreciation( 抽樣 ) 樣品的選取 94 design of the sample檢查風險 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服務(wù)合約

10、 99 directors' serve contracts與經(jīng)營管理者意見不一致100 disagreement with management拒絕表示意見 101 disclaimer of opinion分銷 , 分派，分配 102 distributionsdocumentation of understanding and assessment of control控制風險評估的文件編集 103 risk審計程序的審計文檔104 documenting the audit process應(yīng)有關(guān)注 105 due care應(yīng)有的技能和謹慎106 due skill and ca

11、re經(jīng)濟 107 economy教育 108 education效用 , 效果 109 effectiveness效益 , 效率 110 efficiency合格、資格 /無資格 111 eligibility / ineligibility強調(diào)某事項 112 emphasis of matter業(yè)務(wù)約定書 114 engagement letter錯誤 115 error審計程序結(jié)果的評估116 evaluating of results of audit procedures檢查 117 examinations存在性 118 existence期望差距 119 expectations預(yù)

12、期的錯誤 120 expected error經(jīng)驗 121 experience專家 122 expert獨立審計 123 external audit外部復(fù)核報告 124 external review reports公正 125 fair費用談判 126 fee negotiation控制風險的最終評定127 final assessment of control risk期末審計 128 final audit財政報告公布 129 financial statement assertions財務(wù) 130 financial產(chǎn)成品 131 finished goods流程圖 132 flo

13、wcharts舞弊 133 fraud and error欺詐 134 fraud基本原理 135 fundamental principles一般的 CIS控制 136 general CIS controls對管理者的一般報告137 general reports to mangement持續(xù)經(jīng)營假設(shè) 138 going concern assumption持續(xù)經(jīng)營 139 going concern待出售或者退回商品140 goods on sale or return商譽 141 goodwill統(tǒng)治 142 governancegreenbury委員會 143 greenbury c

14、ommittee內(nèi)部審計員執(zhí)業(yè)指南144 guidance for internal auditorshampel 委員會 145 hampel committee隨意選擇 146 haphazard selection款待 147 hospitality人力資源 148 human resourcesIAPS 1000 銀行詢證程序 149 IAPS 1000 inter-bank confirmationproceduresIAPS 1001 CIS環(huán)境 - 單機微 150 IAPS 1001 CIS environments-stand-alonemicrocomputers型計算器IA

15、PS 1002 CIS環(huán)境 -( 與主 151 IAPS 1002 CIS environments-on-linecomputer systems機 ) 聯(lián)機計算器系統(tǒng)IAPS 1003 CIS環(huán)境 - 數(shù)據(jù) 152 IAPS 1003 CIS environments-databasesystems 庫系統(tǒng)IAPS 1005 小企業(yè)審計中的IAPS 1005 the special considerations in theaudit of small 153特別考慮 entitiesIAS 2庫存 154 IAS 2 inventories資產(chǎn)負債表日后事項155 IAS 10 even

16、ts after the balance sheet dateIFAC's 職業(yè)會計的師道德準156 IFAC's code of ethics for professionalaccountants則所得稅 157 income tax對收入進行審計的審計員158 incoming auditors獨立估計 159 independent estimate無資格被任命 160 ineligible for appointment信息技術(shù) 161 information technology固有風險 162 inherent risk保險 164 insurance無形 165

17、 intangibles完整性 166 integrity中期審計 167 interim audit內(nèi)部審計 168 internal auditing內(nèi)部審計師 169 internal auditors內(nèi)部控制評價調(diào)查表 ( 問卷 ) 170 internal control evaluationquestionnaires (ICEQs)內(nèi)部控制調(diào)查表171 internal control questionnaires (ICQs)內(nèi)部控制系統(tǒng) 172 internal control system內(nèi)部審計的委派173 internal review assignment國際審計和鑒

18、證準則委員會 174 international audit and assurance standards board (IAASB) (IAASB)國際審計實務(wù)聲明(IAPSs) 175 international auditing practicestatements (IAPSs)國際會計師聯(lián)合會(IFAC) 176 international federation of accountants(IFAC)盤存制度 177 inventory system存貨估價 178 inventory valuation230 審計文檔 179 ISA 230 documentation240欺

19、詐和錯誤 180 ISA 240 fraud and error250法律法規(guī)的考慮 181 ISA 250 consideration of law and regulationsIsa 260 communications of audit matters with those charge 260與高官的審計事項溝通 182 governance300審計計劃 183 isa 300 planning310 對企業(yè)的了解 184 isa 310 knowledge of the business320 審計重要性 185 isa 320 audit materiality400 會計和內(nèi)

20、部控制 186 isa 400 accounting and internal control402 企業(yè)外聘服務(wù)機構(gòu)的審 isa 402 audit considerations relating toentities using 187計考慮 service organisations500 審計證據(jù) 188 isa 500 audit evidence501 審計證據(jù) - 特殊情況的特 isa 501 audit evidence-additionalconsiderations for 189殊考慮 specific items510 外部詢證 190 isa 510 external

21、 confirmations520 分析性復(fù)核程序191 isa 520 analytical procedures530 審計抽樣 192 isa 530 audit sampling540 會計估計的審計193 isa 540 audit of accounting estimates560 期后事項 194 isa 560 subsequent events580 管理當局聲明書195 isa 580 management representations610 內(nèi)部審計的考慮 196 isa 610 considering the work of internalauditing620

22、使用專家的工作 197 isa 620 using the work of an expert700 財務(wù)報表的審計報告198 isa 700 auditors' report on financialstatements710 可比性 199 isa 710 comparatives720 與財務(wù)報表審計相關(guān)的isa 720 other information in documentscontaining audited 200其他信息 financial statements910 受托復(fù)閱財務(wù)報表 201 isa 910 engagement to review financia

23、l statements法律和規(guī)則 206 legal and regulations法定義務(wù) , 法定責任 207 legal obligation鑒證程度 208 levels of assurance負債 209 liability審計范圍限制 210 limitation on scope審計的局限性 211 limitation of audit控制系統(tǒng)的局限性212 limitations of controls system訴訟和賠償 213 litigation and claims訴訟 214 litigation借款 , 貸款 215 loans長期負債 216 long

24、term liabilities低價招攬審計業(yè)務(wù)217 lowballing管理 218 management經(jīng)營完整 219 management integrity管理當局聲明書220 management representation letter推銷 , 營銷 , 市場學(xué) 221 marketing重要的矛盾 222 material inconsistency重大誤報 223 material misstatements of fact重要性 224 materiality計量 225 measurement微型計算器 226 microcomputers變更報告 227 modif

25、ied reports性質(zhì) 229 nature消極鑒證 230 negative assurance可實現(xiàn)凈值 231 net realizable value非現(xiàn)金資產(chǎn)的登記本232 non-current asset register非執(zhí)行董事 233 non-executive directors非抽樣風險 234 non-sampling risk非法定審計 235 non-statutory audits客觀性 236 objectivity或有事項 237 obligating event或有事項披露 238 obligatory disclosure出現(xiàn) 240 occurre

26、nce( 與主機 ) 聯(lián)機計算器系統(tǒng)241 on-line computer systems期初余額 242 opening balances經(jīng)營審計 243 operational audits經(jīng)營工作計劃 244 operational work plans意見購買 245 opinion shopping其他的信息 246 other information內(nèi)審?fù)獍?247 outsourcing internal audit財務(wù)報表的全面復(fù)核248 overall review of financial statements滯納金 249 overdue fees制造費用分配 250

27、overhead absorption定期的計劃 251 periodic plan永久審計檔案 252 permanent audit files個人的親屬關(guān)系253 personal relationships計劃 254 planning抽樣總體 255 population精密，準確 256 precision控制風險的初次評估258 preliminary assessment of control risk預(yù)付款項 259 prepayments表述，披露 260 presentation and disclosure會計處理的問題261 problems of accountin

28、g treatment程序方法 262 procedural approach程序 263 procedures接受任命后的審計程序264 procedures after accepting nomination采購 265 procurement保密的職業(yè)職責266 professional duty of confidentiality備抵 , 準備 268 provision公共職責 269 public duty公眾利益 270 public interest宣傳 271 publicity采購分類賬 272 purchase ledger采購和費用循環(huán)273 purchases a

29、nd expenses system保留意見 276 qualified opinion錯誤的性質(zhì) 278 qualitative aspects of errors隨機選擇 279 random selection合理保證 280 reasonable assurance再評估抽樣風險281 reassessing sampling risk可靠性 282 reliability報酬 283 remuneration對經(jīng)營的報告 284 report to management報告 285 reporting研究和開發(fā)成本286 research and development costs資

30、格保留 287 reservation of title準備 , 儲備 288 reserves收入和資本支出289 revenue and capital expenditure復(fù)核 290 review復(fù)核和資本支出291 review and capital expenditure權(quán)力和義務(wù) 295 rights and obligations風險和重要性 297 risk and materiality以風險為導(dǎo)向的方法298 risk-based approach審計師的輪換 300 rotation of auditor appointments職業(yè)道德守則 301 rules o

31、f professional conduct銷售制度 303 sales system銷售稅金 , 營業(yè)稅 304 sales tax銷售 , 銷貨 305 sales樣本量 306 sample size抽樣風險 307 sampling risk抽樣單元 308 sampling units未調(diào)整的錯誤表309 schedule of unadjusted errors內(nèi)部審計的范圍和目標310 scope and objectives of internal audit職責劃分 311 segregation of duties服務(wù)機構(gòu) 312 service organization重

32、要影響或未預(yù)期的親屬關(guān)313 significant fluctuations or unexpectedrelationships系小企業(yè) 314 small entity個體營業(yè)者 316 sole traders內(nèi)部控制上的樣本證書318 specimen letter on internal control利益相關(guān)者 319 stakeholders標準工作底稿 320 standardised working papers聲明 1:完整，客觀性和獨立321 statement 1:integrity,objectivity andindependence聲明 2:信任的職業(yè)責任322

33、 statement 2:the professional duty ofconfidence聲明 3:廣告，宣傳和獲得職statement 3: advertising ,publicity andobtaining 323業(yè)工作 professional work聲明 5:審計聘任的變更324 statement 5:changes in professionalappointment統(tǒng)計抽樣 325 statistical sampling法定審計 326 statutory audit法定責任 328 statutory duty保管責任人 329 stewardship戰(zhàn)略性計劃 330