CPA英语词汇通关必备手册(审计1-4).docVIP

Auditing审计PARTChina Code of Ethics for Certified Public Accountants第一部分 职业道德守则1 appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2 fundamental principles 基本原则3 professional ethics 职业道德 integrity 诚信 objectivity / subjectivity 客观性/主观性 professional competence and due care 专业胜任能力和应有的关注 confidentiality 保密 professional behavior 职业行为4 independence 独立性 bias 偏见5 safeguard 防范措施6 self-interest 自身利益 loans and guarantees 贷款和担保 close business relationships 密切的商业关系 employment with an audit client 与审计客户发生雇佣关系 family and personal relationships 家庭和私人关系 gifts and hospitality 礼品和款待 lowball （向顾客）虚报低价7 self-review 自我评价8 advocacy 过度推介9 familiarity 亲密关系10 intimidation 外在压力11 conflict of interest 利益冲突12 client acceptance 接受客户关系 engagement acceptance 承接业务 changes in a professional appointment 客户变更委托13 second opinion 第二次意见14 custody of client assets 保管客户资产15 terminate （使）终结；（使）结束；解雇 eliminate 消除，排除16 solicit 招揽；征求17 network 网络 network firms 网络事务所18 public interest entities 公共利益实体 audit client that are public interest entities 属于公共利益实体的审计客户19 related entities 关联实体20 engagement period 业务期间21 financial interest 经济利益22 close family member 其他近亲属 immediate family 主要近亲属23 temporary staff assignments 临时借出员工24 the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员） 最近曾任审计客户的董事、高级管理人员或特定员工25 acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26 long association with an audit client 与审计客户存在长期业务关系27 provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28 valuation services 评估服务 taxation services 税务服务 internal audit services 内部审计服务 IT systems services 信息技术系统服务 litigation support services 诉讼支持服务 legal services 法律服务 recruiting services 招聘服务 corporate finance services 公司理财服务29 overdue fee 逾期收费 contingent fee 或有收费 referral fee 介绍费30 compensation and evaluation policies 薪酬和业绩评价政策31 actual or threatened litigation 诉讼或诉讼威胁32 nomination 任命；指派；提名33 client screening 客户甄别，客户筛选34 successor auditor 后任注册会计师 present auditor 现任注册会计师 predecessor auditor 前任注册会计师 PART Fundamentals to Audit35 audit 审计 auditor 审计师；审计人员 audit objective 审计目标 audit plan 审计计划 audit strategy 审计策略 audit evidence 审计证据 audit resources 审计资源36 audit risk 审计风险 inherent risk 固有风险 control risk 控制风险 detection risk 检查风险 risk of material misstatements 重大错报风险 Audit risk=Inherent risk Control risk Detection risk37 misstatement 错报；虚假陈述 factual misstatement 事实错报 judgmental misstatement 判断错报 projected misstatement 推断错报38 error 错误（无意识做错）39 manual voucher 手工传票；手工凭证 electric voucher 电子传票；电子凭证40 contradiction 矛盾，对立，反驳，否认 inconsistent 矛盾的，不一致的 consistent with 与一致，符合41 acceptable 可接受的 unacceptable 不可接受的42 professional skepticism 职业怀疑 professional judgment 职业判断43 combined approach 综合性方案44 sufficient 充分的，足够的 sufficiency 充足，充分性 adequate 充足的，足够的 adequacy 充足，足够，适当45 appropriate 适当的；占用、拨出 appropriateness 恰当，适当 appropriation 拨款，挪用 relevant 相关的 relevance 相关，相关性 reliable 可靠的 reliability 可靠性，可靠程度46 available 可得到的，可利用的 availability 可得性，可用性，有效性47 aggregate 合计，集合，总体，集合体；合计的、集合的48 proficiency 熟练，精通49 assertion 认定 rights and obligations 权利和义务 valuation and allocation 计价和分摊 existence 存在 occurrence 发生 completeness 完整性 accuracy 准确性 classification and understandability 分类和可理解性 cut-off 截止 presentation 列报 disclosure 披露50 CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51 application control 应用控制 general control 一般52 NET(nature, extent and timing) 性质、范围和时间安排53 explicit 明确的，清楚的；直率的 implicit 暗示的；含蓄的54 audit sampling 审计抽样 statistical sampling 统计抽样 non-statistical sampling 非统计抽样 attribute sampling 属性抽样 variable sampling 变量抽样55 population （抽样）总体 sample 样本；例子；样品；取样 sample size 样本量；样本大小56 sampling risk 抽样风险 non-sampling risk 非抽样风险57 random selection 随机数选样 systematic selection 系统选样 haphazard selection 随意选样58 tolerable misstatement 可容忍错报 tolerable rate of deviation 可容忍偏差率59 stratification 分层60 PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61 materiality 重要性 material 重要的；实质性的62 truth and fairness 真实公允63 acknowledge 承认，认可；告知已收到 acknowledge receipt 确认收到；证实收到64 judgment 判断；辨别力65 justify 证明是正当的 justification 理由；认为有理66 omission 漏报67 audit documentation 审计工作底稿 working papers 审计工作底稿68 audit file 审计档案 permanent audit file 永久性档案 current audit file 当期档案69 audit procedure 审计程序 inspection of tangible assets 有形资产的检查 inspection of documentation or records 文档和记录的检查 inquiry=enquiry 询问 analytical procedures 分析性程序 analytical review 分析性复核70 staff 职员，工作人员 audit staff 审计工作人员 audit staffing 审计工作人员配备71 audit engagement letter=letter of engagement 审计业务约定书72 audit trail 审计线索73 audit approach 审计方法（论）74 schedule=timetable 时间表，计划表；一览表75 entity 主体，实体76 reasonable assurance 合理保证 inherent limitation 固有局限性77 confirmation 函证；确认，证实 positive confirmation 积极函证 negative confirmation 消极函证78 audit engagement 审计业务 review engagement 审阅业务 agreed-upon procedures （执行）商定程序 compilation engagement 代编财务信息79 assurance engagement 鉴证业务 80 accountability 负责 responsibility 责任81 stewardship 管理工作82 those charged with governance 公司治理层 corporate governance 公司治理83 deficiency 缺乏，不足；缺陷，缺点84 enhance the credibility 增强可信性85 exemption 豁免，免除；免税PART Auditing Procedures第三部分 审计测试流程86 substantive procedure 实质性程序 analytical procedure 分析程序87 internal control 内部控制 test of control 控制测试 implementation of control 控制实施 segregation of duties 职责分离88 internal control system 内部控制制度 control environment 控制环境 entitys risk assessment process 被审计单位风险评估过程 information system relevant to financial reporting 与财务报告相关的系统信息 control activities 控制活动 monitoring of controls 对控制的监督 detective control/preventative control 检查性控制/预防性控制89 risk assessment procedures 风险评估程序 risk identification 风险识别 responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90 management bias 管理层偏向 impartial 公平的，公正的，不偏不倚的91 account balance 账户余额 classes of transactions 各类交易92 likelihood 可能性，可能93 authority 授权，权限；权力，职权 authorize 授权，批准 authentication 证明，认证；身份验证 94 interim and final audits 期中和期末审计95 charges and commitments 费用和承诺96 predict 预测，预知 predictability 可预测性；可预见性 predictable 可预见的；可预测的97 narrative note 文字说明 questionnaire 调查表，问卷 flowchart 流程图 checklist 清单，检查表98 implication 暗示；含义99 susceptible 易受影响的100 material weakness 重大缺陷；重大弱点101 overstatement 多计，虚增；夸大 understatement 少报；保守的陈述102 significant risk 特别风险103 unusual transaction 非常规交易104 abnormal 异常的105 walk-through test 穿行测试PART Transaction Cycles第四部分 交易循环106 cycle approach 循环法 account approach 账户法107 sales and receivables cycle 销售和应收账款循环 purchases and payables cycle 采购和应付账款循环 requisition 请购，请购单 procurement 采购；获得，取得108 sales system 销售系统 selling(authorization) 销售（授权） goods outwards(custody) 发货（保管）109 perpetual inventory system 永续盘存制110 phys