常用審計(jì)英語詞匯

1、精選文檔常用審計(jì)英語詞匯1 ability to perform the work 能力履行工作 2 acceptance procedures 接受程序 3 accountability 經(jīng)管責(zé)任,問責(zé)性 4 accounting estimate 會(huì)計(jì)估計(jì) 5 accounts receivable listing 應(yīng)收賬款列表 6 accounts receivable 應(yīng)收賬款 7 accruals listing 應(yīng)計(jì)項(xiàng)目列表 8 accruals 應(yīng)計(jì)項(xiàng)目 9 accuracy 準(zhǔn)確性 10 adverse opinion 否定意見 11 aged analysis 賬齡分析 12

2、 agents 代理人 13 agreed-upon procedures 約定審查業(yè)務(wù) 14 analysis of errors 錯(cuò)誤分析 15 anomalous error 反常的錯(cuò)誤 16 appointment ethics 接受任命的相關(guān)職業(yè)道德考慮 17 appointment 任命 18 associated firms 關(guān)聯(lián)公司 19 association of chartered certified accounts（ACCA） 英國(guó)特許注冊(cè)會(huì)計(jì)師公會(huì) 20 assurance engagement 保證約定 21 assurance 保證 22 audit 審計(jì),審核

3、,核數(shù) 23 audit acceptance 接受審計(jì) 24 audit approach 審計(jì)方法 25 audit committee 審計(jì)委員會(huì),審計(jì)小組 26 audit engagement 審計(jì)業(yè)務(wù)約定書 27 audit evaluation 審計(jì)評(píng)價(jià) 28 audit evidence 審計(jì)證據(jù) 29 audit plan 審計(jì)計(jì)劃 30 audit program 審計(jì)程序 31 audit report as a means of communication 作為溝通方式的審計(jì)報(bào)告 32 audit report 審計(jì)報(bào)告 33 audit risk 審計(jì)風(fēng)險(xiǎn) 34 au

4、dit sampling 審計(jì)抽樣 35 audit staffing 審計(jì)工作人員調(diào)配 36 audit timing 審計(jì)時(shí)間安排37 audit trail 審計(jì)線索 38 auditing standards 審計(jì)準(zhǔn)則 39 auditors duty of care 審計(jì)人員的審慎職責(zé) 40 auditors report 審計(jì)報(bào)告 41 authority attached to ISAs 遵守國(guó)際審計(jì)準(zhǔn)則 42 automated working papers 電子工作底稿 43 bad debts 壞賬 44 bank 銀行 45 bank reconciliation 銀行對(duì)

5、賬單,余額調(diào)節(jié)表 46 beneficial interests 受益 47 best value 最好的價(jià)值 48 business risk 經(jīng)營(yíng)風(fēng)險(xiǎn) ,商業(yè)風(fēng)險(xiǎn) 49 Cadbury committee Cadbury 委員會(huì) 50 cash count 現(xiàn)金盤點(diǎn) 51 cash system 現(xiàn)金系統(tǒng) 52 changes in nature of engagement 改變約定的性質(zhì)上 53 charges and commitments 費(fèi)用和承諾 54 charities 慈善機(jī)構(gòu) 55 CIS application controls 控制信息系統(tǒng)的應(yīng)用控制 56 CIS en

6、vironments stand-alone microcomputers 單機(jī)控制環(huán)境 57 client screening 客戶甄別 58 closely connected 有密切關(guān)系 59 clubs 俱樂部 60 communications between auditors and management 注冊(cè)會(huì)計(jì)師和管理層的溝通 61 communications on internal control 內(nèi)部控制上的溝通 62 companies act 公司法 63 comparative financial statements 比較財(cái)務(wù)報(bào)表 64 comparatives

7、比較的 65 competence 能力 66 compilation engagement 編輯約定書 67 completeness 完整性 68 completion of the audit 審計(jì)完成 69 compliance with accounting regulations 符合的作法會(huì)計(jì)規(guī)則 70 computers assisted audit techniques （CAATs） 計(jì)算機(jī)輔助審計(jì)技術(shù) （CAATs） 71 confidence 保密 72 confidentiality 保密性 73 confirmation of accounts receivable

8、 應(yīng)收賬款的詢證 74 conflict of interest 利益沖突 75 constructive obligation 推定義務(wù) 76 contingent asset 或有資產(chǎn) 77 contingent liability 或有負(fù)債 78 control environment 控制環(huán)境 79 control procedures 控制程序 80 control risk 控制風(fēng)險(xiǎn) 81 controversy 矛盾,沖突 82 corporate governance 公司治理機(jī)制 83 corresponding figures 對(duì)應(yīng)數(shù)字 84 cost of convers

9、ion 轉(zhuǎn)換成本,加工成本 85 cost 成本 86 courtesy 87 creditors 債權(quán)人 88 current audit files 本期審計(jì)檔案 89 database management system （DBMS） 數(shù)據(jù)庫(kù)管理系統(tǒng) 90 date of report 報(bào)告的日期 91 depreciation 折舊,貶值 92 design of the sample 抽樣設(shè)計(jì) 93 detection risk 檢查風(fēng)險(xiǎn) 94 direct verification approach 直接核查法 95 directional testing 定向測(cè)試 96 dire

10、ctors emoluments 董事酬金 97 directors serve contracts 董事服務(wù)合約 98 disagreement with management 與管理層不一致 99 disclaimer of opinion 拒絕表示意見 100 distributions 分銷,分派 101 documenting the audit process 記錄審計(jì)程序 102 due care 合理關(guān)注 103 due skill and care 合理技能和關(guān)注 104 economy 經(jīng)濟(jì) 105 education 教育 106 effectiveness 效用,效果

11、107 efficiency 效益,效率 108 eligibility / ineligibility 合格 / 無被選資格 109 emphasis of matter 強(qiáng)調(diào)事項(xiàng) 110 engagement economics 契約經(jīng)濟(jì)學(xué) 111 engagement letter 業(yè)務(wù)約定書 112 error 差錯(cuò) 113 evaluating of results of audit procedures 審計(jì)程序結(jié)果的評(píng)估 114 examinations 檢查 115 existence 存在性 116 expectations 期望 117 expected error 期望誤

12、差 118 experience 經(jīng)驗(yàn) 119 expert 專家 120 external audit 獨(dú)立審計(jì),外部審計(jì)121 external review reports 外部復(fù)核報(bào)告 122 fair 公正 123 fee negotiation 費(fèi)用協(xié)商124 final assessment of control risk 控制風(fēng)險(xiǎn)的最終評(píng)定 125 final audit 期末審計(jì) 126 financial statement assertions 財(cái)政報(bào)告認(rèn)定 127 financial 財(cái)務(wù) 128 finished goods 產(chǎn)成品 129 flowcharts 流程

13、圖 130 fraud and error 舞弊 131 fraud 欺詐 132 fundamental principles 基本原理 133 general CIS controls 一般的 CIS 控制134 going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) 135 going concern 持續(xù)經(jīng)營(yíng) 136 goods on sale or return 允許退貨的銷售 137 goodwill 商譽(yù) 138 governance 統(tǒng)治139 hospitality 款待 140 human resources 人力資源 141 income tax 所得稅142 i

14、ndependent estimate 獨(dú)立估計(jì)143 information technology 信息技術(shù) 144 inherent risk 固有風(fēng)險(xiǎn) 145 insurance 保險(xiǎn) 146 intangibles 無形 147 integrity 誠(chéng)實(shí) 148 interim audit 中期審計(jì) 149 internal auditing 內(nèi)部審計(jì) 150 internal auditors 內(nèi)部審計(jì)師 151 internal control evaluation questionnaires （ICEQs） 內(nèi)部控制評(píng)價(jià)調(diào)查表 152 internal control ques

15、tionnaires （ICQs） 內(nèi)部控制調(diào)查表 153 internal control system 內(nèi)部控制系統(tǒng) 154 internal review assignment 內(nèi)部評(píng)價(jià)任務(wù) 155 international audit and assurance standards board （IAASB） 國(guó)際的審計(jì)和保證標(biāo)準(zhǔn)理事會(huì) （IAASB） 156 international auditing practice statements （IAPSs） 國(guó)際審計(jì)實(shí)務(wù)聲明 （IAPSs） 157 international federation of accountants （

16、IFAC） 國(guó)際會(huì)計(jì)師聯(lián)合會(huì) （IFAC） 158 inventory system 盤存制度 159 inventory valuation 存貨估價(jià) 160 legal and regulations 法規(guī)161 legal obligation 法定義務(wù),法定責(zé)任 162 levels of assurance 保證程度 163 liability 負(fù)債 164 limitation on scope 審計(jì)范圍限制 165 limitation of audit 審計(jì)的局限性 166 limitations of controls system 控制系統(tǒng)的局限性 167 litigati

17、on and claims 訴訟和賠償 168 litigation 訴訟 169 loans 借款,貸款 170 long term liabilities 長(zhǎng)期負(fù)債171 management 管理 172 management integrity 管理層誠(chéng)信 173 management representation letter 管理當(dāng)局聲明書 174 marketing 推銷,營(yíng)銷,市場(chǎng)學(xué) 175 material inconsistency 重要的不一致 176 material misstatements of fact 重大誤報(bào) 177 materiality 重要性 178

18、measurement 計(jì)量 179 microcomputers 微型計(jì)算器 180 modified reports 變更報(bào)告 181 narrative notes 描述注釋 182 nature 性質(zhì) 183 negative assurance 消極保證 184 net realizable value 可變現(xiàn)凈值 185 non-current asset register 固定資產(chǎn)財(cái)產(chǎn)登記 186 non-executive directors 非執(zhí)行董事 187 non-sampling risk 非抽樣風(fēng)險(xiǎn) 188 non-statutory audits 非法定審計(jì) 189

19、 objectivity 客觀性 190 occurrence 出現(xiàn) 191 on-line computer systems 在線計(jì)算器系統(tǒng) 192 opening balances 期初余額 193 operational audits 經(jīng)營(yíng)審計(jì),作業(yè)審計(jì) 194 other information 其他的信息 195 outsourcing internal audit 將內(nèi)審功能外包 196 overall review of financial statements 財(cái)務(wù)報(bào)表的總體回顧 197 overdue fees 過多的費(fèi)用 198 overhead absorption 管理

20、費(fèi)用吸收 199 periodic plan 定期的計(jì)劃 200 permanent audit files 永久審計(jì)檔案 201 personal relationships 個(gè)人的親屬關(guān)系 202 planning 計(jì)劃編制 203 population 抽樣總體 204 precision 精密205 preliminary assessment of control risk 控制風(fēng)險(xiǎn)的初步評(píng)估 206 prepayments 預(yù)付款項(xiàng) 207 presentation and disclosure 列示和披露 208 problems of accounting treatment

21、會(huì)計(jì)處理的問題 209 procedures 程序 210 procedures after accepting nomination 接受提名后的相關(guān)程序 211 procurement 采購(gòu) 212 professional duty of confidentiality 保密的職業(yè)責(zé)任 213 projection of errors 錯(cuò)誤的預(yù)測(cè) 214 provision 備抵,準(zhǔn)備 215 public duty 公共職責(zé) 216 public interest 公眾利益 217 publicity 公眾 218 purchase ledger 購(gòu)貨分類賬 219 purchases

22、 and expenses system 采購(gòu)和費(fèi)用系統(tǒng) 220 purchases cut-off 采購(gòu)截止日期 221 put on enquiry 詢價(jià) 222 qualified opinion 保留意見 223 qualitative aspects of errors 錯(cuò)誤的定性方面 224 random selection 隨機(jī)選擇 225 reasonable assurance 合理保證 226 reassessing sampling risk 重新評(píng)價(jià)抽樣風(fēng)險(xiǎn) 227 reliability 可靠性 228 remuneration 報(bào)酬 229 report to ma

23、nagement 對(duì)管理層的報(bào)告 230 reporting 報(bào)告 231 research and development costs 研發(fā)成本 232 reservation of title 保留權(quán)力233 reserves 公積234 revenue and capital expenditure 收入性和資本性支出 235 review 復(fù)核 236 review engagement 復(fù)閱約定 237 rights 權(quán)利 238 rights and obligations 權(quán)利與義務(wù) 239 risk and materiality 風(fēng)險(xiǎn)和重要性 240 risk-based a

24、pproach 基于風(fēng)險(xiǎn)的審計(jì)方法241 rotation of auditor appointments 審計(jì)人員輪換 242 rules of professional conduct 職業(yè)道德守則 243 sales cut-off 銷售終止點(diǎn) 244 sales system 銷售系統(tǒng) 245 sales tax 銷售稅,營(yíng)業(yè)稅 246 sales 銷售,銷貨 247 sample size 樣本大小248 sampling risk 抽樣風(fēng)險(xiǎn) 249 sampling units 抽樣單位 250 schedule of unadjusted errors 未調(diào)整的錯(cuò)誤表 251 s

25、cope and objectives of internal audit 內(nèi)部審計(jì)的范圍和目標(biāo) 252 segregation of duties 職責(zé)分離 253 service organization 服務(wù)組織 254 significant fluctuations or unexpected relationships 重大（市價(jià)）波動(dòng)或不能預(yù)料的(親屬)關(guān)系255 sole traders 個(gè)體營(yíng)業(yè)者 256 sources of knowledge 獲取了解的來源 257 stakeholders 利益相關(guān)人 258 standardised working papers 標(biāo)準(zhǔn)

26、化工作底稿259 statistical sampling 統(tǒng)計(jì)抽樣 260 statutory audit 法定審計(jì) 261 statutory books 法定簿記 262 statutory duty 法定責(zé)任 263 stewardship 管理層的才智 264 strategic plan 戰(zhàn)略性計(jì)劃 265 stratification 分層 266 subsequent events 期后事項(xiàng) 267 substantive procedures 實(shí)質(zhì)性測(cè)試程序 268 substantive tests 實(shí)質(zhì)性測(cè)試 269 sufficient appropriate audit evidence 充分、適當(dāng)?shù)膶徲?jì)證據(jù) 270 sundry accruals 各項(xiàng)應(yīng)