和審計有關(guān)的英文詞匯表

1、和審計有 關(guān)的英文詞匯表audit 審計CPA(Certified Public Accountant) 注冊會計師assurance可信性保證audit of financial statements財務(wù)報表審計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)一注冊會計師考試 professional skepticism 職業(yè)謹慎 objectivity 客觀，客觀性 professional competence 專業(yè)勝任能力Senior/CPA-in-charge 項目經(jīng)理 audit engagement letter 業(yè)務(wù)約定書 recurring audit 連續(xù)審計、常年審計 the client 委托人 the nominated CPA 被提名審計師 change CPA 更換審計師 the exsiting CPA現(xiàn)任審計師 the pre

3、ceding CPA(The predecessor CPA后任會計師audit appointment審計委托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審計范圍issue the audit report出具審計報告other CPA其他注冊會計師expert專家withdraw撤銷an initial audit初次審計the board of directors董事會a change in engaement變更約定書s

4、hareholder股東component組成部分knowledge of the entitys business 了解補審計單位情況performing an audit of financial statements實施財務(wù)報表審計assess inherent and control risks評估固有風(fēng)險和內(nèi)部控制風(fēng)險 determine the nature, timing andextend of the audit procedures 決定審計程序的性質(zhì)、時間和范圍 a general knowledge of , apreminary knowledge of初步了解a m

5、ore particular knowledge of 進一步了解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 更新并重新評價以前收集的信息 the prior years working papers 以前年度工作底稿director董事senior operating personel高級管理人員internal audit personel, internal

6、 audits內(nèi)部審計人員internal audit reports內(nèi)部審計報告minutes of meeting會議紀要material sent to shareholders or filed with regulatory authorities 寄送股東或報送臨管部門備案的資料 interim financial reports 中期財務(wù)報告management policy manual管理政策手冊chart of accounts會計科目表exercise professional judgment做出專業(yè)判斷business risks(of the client)經(jīng)營風(fēng)險

7、mannagement response thereto 管理當(dāng)局的對策appropriateness適當(dāng)性accounting estimate會計估計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審計計劃the overall audit plan總體審計計劃the detailed audit plan 具體審計計劃 effcient audit 提高審計效率

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

9、ditional procedure 修改或追加審計程序plan and perform audit procedure 計劃和實施審計程序adequate accounting and internal control system適當(dāng)?shù)臅嫼蛢?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濫用會計政策the underlying records原始憑證oversight or misinterpretation疏忽或誤解unusual pressures異常壓力accounting policy alternative會計政策變更unusual transactions異常交易incomplete files不完整文件out of balance control accounts財戶余額不平衡lack of proper authorization缺乏恰當(dāng)?shù)氖跈?quán)computer informati

11、on systems environment計算機信息系統(tǒng)環(huán)境inherent limitations of audit test 審計測試的固有限制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高級管理層逾越控制intentional misrepresentations being made to the CPA故意對CPA做出錯誤陳述 written representation 管理層聲明the suspected noncompliance 涉嫌存在違法行為 audit committee 審計委員會supervisory board regulatory and enforcement

13、 authorities臨管和執(zhí)法機構(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、錯報或漏報 misstatements or omissions 錯報或漏報the detected and the projected misstatements or omissions 已發(fā)現(xiàn)和推斷的錯報或漏報 aggregate累計subsequent events期后事項contingencies或有事項extend the scope of the substantivetest擴大實質(zhì)性測試范圍adjust the financial statements調(diào)整財務(wù)報表perform additional auditprocedures財務(wù)報表層面和執(zhí)行追加的審計程序財務(wù)報表層面和

15、carry out extended or additionaltests of control 實施擴大或追加的控制測試 modify the nature,timing andextend修改實質(zhì)性程序的性質(zhì)、時間of planned substantive procedures和范圍audit risk審計風(fēng)險inherent risk固有風(fēng)險control risk控制風(fēng)險detection risk檢查風(fēng)險inappropriate audit opinion不恰當(dāng)?shù)膶徲嬕庖妋aterial misstatement重大錯報analytical procedures risk風(fēng)險性測

16、試風(fēng)險substantive tests of the detail risktolerable misstatement 可容忍錯報 the combined level of inherent andcontrol risks 固有風(fēng)險和控制風(fēng)險的綜合水平 the acceptable of detection risk 可接受的檢查風(fēng)險planned assessed level of control risk計劃評估的控制風(fēng)險small business小規(guī)模企業(yè)accounting system會計系統(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 控制測試細節(jié)測試風(fēng)險walk-through test 穿行測試 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)險評估 control activities 控制活動 information 信息 communication 溝通 monitoring 監(jiān)督 procedures manual 程序手冊 job descrip

18、tions 工作說明 flow chart 流程圖 written narrative 文字敘述questinnaire調(diào)查問卷reperformance of internal control重新執(zhí)行內(nèi)部控制computer-assisted audit techniques計算機輔助審計程序communication with management與管理導(dǎo)溝通audit evedence 審計證據(jù)tests of control 控制測試substantive procedures 實質(zhì)性程序sufficiency of audit evidence 審計證據(jù)的充分性appropriate

19、ness of audit evedence審計證據(jù)的恰當(dāng)性assertions 認定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 估價與分攤presentation and disclosure 表達與披露validity 合法性cutoff 截止mechanical accuracy 機械準(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 計算 analytical procedures 分析性程序 vouch 核對aged trial balance 賬齡分析表trace 追查audit sampling 審計抽樣error 錯誤anomalous error 偶發(fā)性錯誤 expected error 預(yù)期誤差 population 總體 sampling risk 抽樣風(fēng)險 non-sampling risk 非抽樣風(fēng)險 sampling unit 抽樣單位 statistical sampling 統(tǒng)計抽樣stratificati

21、on 分層tolerable error 可容忍誤差the risk of under reliance 信賴不足風(fēng)險the risk of over reliance 信賴過度風(fēng)險theriskofincorrectrejection 誤拒風(fēng)險the risk of incorrect acceptance誤受風(fēng)險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 審計效果efficient audit 審計效率audit working papers(documentation) 審計工作底稿working trial balance 試算平衡表adjusting and reclassificationentries 調(diào)整和重分類分錄audit mark 審計標(biāo)識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)的穿行測試segregation o

24、f duties 職責(zé)劃分 deposit slip存款憑單bank statement 銀行對賬單bank reconciliation銀行存款余額 調(diào)節(jié)表balance sheet date 資產(chǎn)負債表日 check outstanding 未兌現(xiàn)支票 change fund找零備用金 cash count 現(xiàn)金盤點 kiting 開空頭支票 float period 浮游期 cutoff bank stat emen t 截止性銀行對賬單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驗收扌報告 extens 小計general ledger 總分類賬footing加總、合計price list價目表aging schedule賬齡分析表 aged trial balance過期賬項試算表 break d

26、own分解、按細目分類 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 真實性 overhead期間費用manufacturing overhead 制造費用 bill of mat erails 用料單 inspection record 驗收記錄 job cost 訂單成本計算單 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 計時卡 time ticket 計時單 accountability 成本會計 routing sheet 流程表 supplies 機物料消耗 utilities公用事業(yè)費 job order分批工作通知單 inventory-taking 存貨盤點 test count 抽點 inventory tag存貨標(biāo)簽 bond certificate 債券stock certificate 股票broker s