審計英語詞匯大全講課教案

1、精品文檔精品文檔審計英語詞匯ability to perform the work能力履行工作acceptance procedures 承兌程序過程accountability經(jīng)管責(zé)任 , 問責(zé)性accounting estimate 會計估計accounts receivable listing應(yīng)收帳款掛牌accounts receivable 應(yīng)收賬款accruals listing 應(yīng)計項目掛牌accruals 應(yīng)計項目accuracy 準(zhǔn)確性adverse opinion 否定意見12 agents 代理人13 agreed-upon procedures14 analysis of

2、 errors15 anomalous erroraged analysis 年老的分析（法 , 學(xué)）研究約定審查業(yè)務(wù)錯誤的分析（法 , 學(xué)）研究 反常的錯誤16 appointment ethics17 appointment18 associated firms任命倫理學(xué)任命聯(lián)合的堅挺ACCA） 特association of chartered certified accounts 計的證（經(jīng)執(zhí)業(yè)的結(jié)社 （ ACCA）assurance engagement 保證債務(wù)assurance 保證audit 審計 , 審核 , 核數(shù)23 audit acceptance24 audit app

3、roach25 audit committee26 ahudit engagement27 audit evaluation28 audit evidence審計承兌 審計靠近 審計委員會 , 審計小組 審計業(yè)務(wù)約定書審計評價 審計證據(jù)audit plan審計計劃audit program 審計程序audit report as a means of communication 告如一個通訊方法審計報audit report 審計報告audit risk 審計風(fēng)險audit samplingaudit staffingaudit timingaudit trail審計抽樣審計工作人員審計定時審

4、計線索審計（查帳）員的撫養(yǎng)責(zé)任代理權(quán)附上到國際砂糖自動化了工作文件auditing standards 審計準(zhǔn)則auditors duty of careauditors report 審計報告authority attached to ISAs 協(xié)定automated working papersbad debts 壞賬bank 銀行45 bank reconciliation銀行對賬單 , 余額調(diào)節(jié)表46 beneficial interests受益權(quán)47 best value 最好的價值48 business risk經(jīng)營風(fēng)險49 cadbury committee50 cash cou

5、nt 現(xiàn)金盤點cadbury 委員會51 cash system兌現(xiàn)系統(tǒng)52 changes in nature of engagement 質(zhì)上改變債務(wù)的性53 charges and commitments54 charities寬大55 tom wallstom 墻壁56 chronology of an audit57 CIS application controls費用和評論一審計的年代表CIS 申請控制58 CIS environments stand-alone microcomputers CIS環(huán)境單機微型計算器59 client screening60 closely co

6、nnected61 clubs 俱樂部委托人甄別接近地連接62 communications between auditors and management通訊在審計（查帳）員和經(jīng)營之間63 communications on internal control內(nèi)部控制上的通訊64 companies act 公司法comparative financial statements 比較財務(wù)報表comparatives 比較的competence 能力compilation engagement 編輯債務(wù)completeness 完整性completion of the audit審計的結(jié)束符合的

7、（ CAATs） 計算應(yīng)收帳款的查證compliance with accounting regulations 作法會計規(guī)則computers assisted audit techniques 器援助的審計技術(shù) （ CAAT）sconfidence 信任confidentiality 保密性confirmation of accounts receivableconflict of interest 利益沖突constructive obligation建設(shè)的待付款contingent asset 或有資產(chǎn)contingent liability 或有負債control environme

8、nt 控制環(huán)境control procedures 控制程序control risk 控制風(fēng)險controversy 論戰(zhàn)corporate governance 公司治理 , 公司管制corresponding figures 相應(yīng)的計算cost of conversion 轉(zhuǎn)換成本 , 加工成本cost 成本courtesy 優(yōu)待creditors 債權(quán)人current audit files 本期審計檔案database management system （ DBM）S 數(shù)據(jù)庫管理制度 （數(shù)據(jù)管理系統(tǒng)）date of report報告的日期depreciation 折舊 , 貶值des

9、ign of the sample 樣品的設(shè)計detection risk 檢查風(fēng)險direct verification approach 直接核查法directional testing方向的抽查directors emoluments董事酬金directors serve contracts董事服務(wù)合約disagreement with management與經(jīng)營的不一致disclaimer of opinion拒絕表示意見distributions分銷 , 分派documentation of understanding and assessment of control risk 控

10、制風(fēng)險的協(xié)商和評定的文件編集documenting the audit process證明審計程序due care 應(yīng)有關(guān)注due skill and care到期的技能和謹慎economy 經(jīng)濟education 教育effectiveness效用 , 效果合格 / 無被選資格efficiency效益, 效率eligibility / ineligibility112 emphasis of matter物質(zhì)的強調(diào)113 engagement economics債務(wù)經(jīng)濟學(xué)engagement letter業(yè)務(wù)約定書審計手error 差錯evaluating of results of aud

11、it procedures序的結(jié)果評估examinations 檢查existence 存在性expectations 期望差距expected error 預(yù)期的錯誤experience 經(jīng)驗expert 專家external audit獨立審計external review reports外部的評論報告fair 公正fee negotiation費談判final assessment of control risk控制風(fēng)險的確定評定final audit 期末審計財政報告宣稱financial statement assertionsfinancial 財務(wù)finished goods 產(chǎn)

12、成品flowcharts 流程圖fraud and error 舞弊fraud 欺詐fundamental principles基本原理general CIS controls一般的 CIS 控制general reports to mangement 對 （牛犬等的）疥癬的 一般報告going concern assumption 持續(xù)經(jīng)營假設(shè)going concern 持續(xù)經(jīng)營goods on sale or return 貨物準(zhǔn)許退貨買賣goodwill 商譽governance 統(tǒng)治greenbury committee greenbury 委員會guidance for intern

13、al auditors 指導(dǎo)為內(nèi)部審計員hampel committee hampel 委員會haphazard selection隨意選擇hospitality 款待human resources 人力資源IAPS 1000 inter-bank confirmation proceduresIAPS 1000 在中間 - 銀行查證程序過程IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 環(huán)境 -單機微型計算器IAPS 1002 CIS environments-on-line computer syste

14、msIAPS 1002 CIS 環(huán)境- （與主機）聯(lián)機計算器系統(tǒng)IAPS 1003 CIS environments-database systemsIAPS1003 CIS 環(huán)境- 數(shù)據(jù)庫系統(tǒng)IAPS 1005 the special considerations in the audit of small entities 在小的個體審計中的 IAPS 1005 特別的考慮IAS 2 inventories 信息家電 2 庫存IAS 10 events after the balance sheet date在平衡sheeet 日期後面的信息家電 10 事件156 IFACscode of

15、 ethics for professionalaccountants IFACs 道德準(zhǔn)則為職業(yè)會計師157 income tax所得稅incoming auditors 收入審計（查帳）員independent estimate 獨立的估計ineligible for appointment無被選資格的為任命information technology信息技術(shù)inherent risk 固有風(fēng)險initial communication 簽署通訊164 insurance保險165 intangibles無形166 integrity完整性interim audit中期審計internal

16、 auditing內(nèi)部審計internal auditors內(nèi)部審計師internal control evaluation questionnaires （ICEQs） 內(nèi)部控制評價調(diào)查表internal control questionnaires（ ICQs） 內(nèi)部控制調(diào)查表internal control system 內(nèi)部控制系統(tǒng)internal review assignment 內(nèi)部的評論轉(zhuǎn)讓international audit and assurance standards board （ IAASB） 國際的審計和保證標(biāo)準(zhǔn)登船 （ IAASB）international a

17、uditing practice statements （ IAPSs）國際的審計實務(wù)聲明 （IAPSs）international federation of accountants （ IFAC）國際會計師聯(lián)合會 （IFAC）inventory system 盤存制度inventory valuation存貨估價ISA 230 documentation 文件編制ISA 240 fraud and error 國際砂糖協(xié)定 240 欺 詐和錯誤ISA 250 consideration of law and regulations 法和規(guī)則的國際砂糖協(xié)定 250 考慮Isa 260 com

18、munications of audit matters with those charge governance 審計物質(zhì)的國際砂糖協(xié)定 260 通訊由于那些索價 統(tǒng)治isa 300 planning isa 300 計劃編制isa 310 knowledge of the business 企業(yè)的 isa 310 知識isa 320 audit materiality 審計重要性isa 400 accounting and internal control isa400 會計和內(nèi)部控制isa 402 audit considerations relating to entitiesusin

19、g service organisations與正在使用的個體有關(guān)的 isa 402個審計考慮服務(wù)組織isa 500 audit evidence 審計證據(jù)isa 501 audit evidence-additional considerations for specific items isa 501 個審計證據(jù) - 補償為特殊條款isa 510 external confirmationsisa 510 個外部的查證isa 520 analytical procedures 分析性程序isa 530 audit sampling 審計抽樣isa 540 audit of accounti

20、ng estimates解釋估計的 isa 540 審計isa 560 subsequent events 期后事項isa 580 management representations 管理當(dāng)局聲明書isa 610 considering the work of internal auditing isa 610 以內(nèi)部審計的工作看來isa 620 using the work of an expert isa 620使用專家的工作isa 700 auditors report on financial statements財務(wù)報表上的 isa 700 審計（查帳）員的報告isa 710 co

21、mparatives isa 710 個比較的isa 720 other information in documents containing audited financial statements isa 720 證券包含 audited 財務(wù) 報表的其他信息201 isa 910 engagement to review financialstatementsisa 910 債務(wù)復(fù)閱財務(wù)報表202isas and rssisas 和 rss203joint monitoring unit連接檢驗單位204knowledge of the entitys business 個體的企業(yè)知識

22、205law and regulations法和規(guī)則206legal and regulations法定權(quán)利和規(guī)則207legal obligation法定義務(wù) ,法定責(zé)任208levels of assurance保險程度, 保障水平209liability 負債210limitation on scope審計范圍限制211limitation of audit審計的提起訴訟的限期212limitations of controls system 控制系統(tǒng)的提起訴訟的限期213litigation and claims訴訟和賠償214litigation 訴訟215loans 借款, 貸款2

23、16long term liabilities長期負債217lowballingmanagement 管理management integrity 經(jīng)營完整management representation letter 管理當(dāng)局聲明marketing推銷, 營銷, 市場學(xué)material inconsistency 決定性的前后矛盾material misstatements of fact 重大誤報materiality 重要性measurement 計量microcomputers微型計算器modified reports變更報告narrative notes敘述證券nature 性質(zhì)n

24、egative assurance消極保證net realizable value可實現(xiàn)凈值non-current asset register非本期的財產(chǎn)登non-executive directors非執(zhí)行董事non-sampling risk 非抽樣風(fēng)險non-statutory audits 目標(biāo)objectivity 客觀性obligating event負有責(zé)任事件obligatory disclosure 有拘束的揭示obtaining work 獲得工作occurrence 出現(xiàn)on-line computer systems（與主機）聯(lián)機計算器系統(tǒng)242opening bal

25、ances期初余額243operational audits經(jīng)營審計 , 作業(yè)審計244operational work plans操作上的工作計劃245opinion shopping意見購物246other information其他的信息247outsourcing internal audit支援外包的內(nèi)部核數(shù)248 overall review of financial statements 財務(wù)報表的包括一切的評論249overdue fees 超儲未付費250overhead absorption管理費用分配251periodic plan 定期的計劃252permanent a

26、udit files永久審計檔案253personal relationships個人的親屬關(guān)系254planning 計劃編制255population 抽樣總體256precision 精密257preface to ISAs and RSs國際砂糖協(xié)定的序文和債券附賣回交易preliminary assessment of control risk 控制風(fēng)險的預(yù)備評定prepayments 預(yù)付款項presentation and disclosure 提示和揭示problems of accounting treatment 會計處理的問 題procedural approach程序上

27、的靠近程序過程在接受procedures 程序procedures after accepting nomination提名之后procurement 采購professional duty of confidentiality 保密的職業(yè)projection of errors 錯誤的規(guī)劃provision 備抵 , 準(zhǔn)備public duty 公共職責(zé)public interest 公眾利益277 qualifying disclosurepublicity 宣傳purchase ledgerpurchases and 統(tǒng)purchases cut-offput on enquiryqua

28、lified opinion購貨分類賬expenses system 買 和 費 用 系買截止詢價上的期貨買賣保留意見合格揭示錯誤的性質(zhì)上的方278 qualitative aspects of errors279random selection 隨機選擇280reasonable assurance合理保證281reassessing sampling risk再評價抽樣風(fēng)險282reliability 可靠性283remuneration 報酬284report to management對經(jīng)營的報告285reporting 報告286 research and development c

29、osts研究和開發(fā)成287reservation of title保留288reserves 準(zhǔn)備, 儲備289revenue and capitalexpenditure 歲 入 和 資 本 支290review 評論291review and capital expenditure評論和資本支293review engagement復(fù)閱債務(wù)294rights 認股權(quán)295rights and obligations認股權(quán)和待付款296rights to information對信息的認股權(quán)297risk and materiality風(fēng)險和重要性r、r irf rt A t i 一rs f

30、 . a. / -、-r.298risk-based approach以風(fēng)險為基礎(chǔ)的方式299 romalpa case romalpa 個案300rotation of auditor appointments審計（查帳）員任命的循環(huán)301rules of professional conduct職業(yè)道德守302sales cut-off銷售截止303sales system銷售（貨）制度304sales tax銷售稅 , 營業(yè)稅305sales銷售 , 銷貨306sample size樣本量307sampling risk抽樣風(fēng)險308sampling units抽樣單位309schedu

31、le ofunadjusted errors未調(diào)整的錯誤310scope and objectives of internal audit內(nèi)部核數(shù)的范圍和目標(biāo)311segregation of duties職責(zé)劃分312service organization服務(wù)組織313 significant fluctuations or unexpected relationships 可重視的 （市價）波動或不能預(yù)料的親屬關(guān)系315smaller entities 比較小的個體316sole traders 個體營業(yè)者317sources of knowledge 知識的根源318specimen

32、letter on internal control內(nèi)部控制上的樣本證書stakeholders 賭款保存人standardised working papers 標(biāo)準(zhǔn)化工作文件statement 1:integrity,objectivity and independence聲明 1: 完整，客觀性和獨立statement 2:the professional duty of confidence 聲明 2: 信任的職業(yè)責(zé)任statement 3: advertising ,publicity and obtaining professional work 聲明 3: 廣告法（學(xué)） ，宣傳和獲得專業(yè)性工 作statement 5:changes in professional appointment聲明 5:在職業(yè)上的任命中的改變325statistical sampling統(tǒng)計抽樣326statutory audit法定審計327statutory booksJ-k口仃.法定卷冊328statutory duty法定責(zé)任329stewardship總管的職務(wù)330strategic