审计英语词汇.xls

A ability to perform the work acceptance procedures accountability accounting estimate accounts receivable listing accounts receivable accruals listing accruals accuracy acts discreditable adequate planning and supervision adverse opinion adjusting journal entries administrative working paper agents agreed upon procedures AICPA analytical procedures anomalous error appointment assertions assurance engagement assurance assurance service attestation attestation standards audit accountability audit audit acceptance audit appeal audit approach audit criteria audit committee audit conclusion audit coverage audit decision audit engagement audit evaluation audit evidence audit funds auditing objective audit opinion audit penalty audit plan auditing procedures audit program audit purview auditing principles audit report audit risk audit sanction audit sampling audit scope audit staffing auditing standards audit investigation audit timing audit trail auditors report audit responsibility B bad debts bank bank reconciliation beneficial interests best value breach of contract business risk C cash count cash system changes in nature of engagement charges and commitments charities chronology of an audit CIS application controls client screening client representation letter close supervision closely connected clubs code of professional conduct common law communications on internal control companies act comparative financial statements comparatives competence compliance audit comprehensive audit compilation engagement compilation of financial statements completeness completion of the audit confidence confidentiality confirmation confirmation of accounts receivable conflict of interest consistency constructive obligation constructive fraud consulting service contingent asset contingent liability contributory negligence control environment control procedures control risk controversy corporate governance corresponding figures cost of conversion courtesy creditors criminal liability current audit files current files D database management system date of report defendants depreciation design of the sample detection risk direct financial interest direct verification approach directional testing directors emoluments directors serve contracts disagreement with management disclaimer of opinion distributions documenting the audit process due diligence due care due professional care due skill and care E economy EDI education effectiveness efficiency eligibility emphasis of matter engagement economics engagement letter error ethical dilemmas ethics rulings evaluating of results of audit evidential matter examinations existence expectations expected error experience expert external audit external review reports F fair fee negotiation final assessment of control risk final audit financial statement assertions Financial statement audit financial finished goods flowcharts fraud and error fraud fraud investigation service fundamental principles G GAAS general CIS controls going concern assumption going concern goods on sale or return goodwill governance gross negligence guidance for internal auditors H haphazard selection hospitality human resources I IAPS Indirect financial interest IFAC Illegal acts income tax incoming auditors independent estimate ineligible for appointment information technology inherent risk initial communication insurance intangibles integrity interim audit internal auditing internal auditors internal control questionnaires internal control system internal review assignment interpretation of rules inventory system inventory valuation ISA 230 documentation ISB L law and regulations legal and regulations legal liability legal obligation levels of assurance liability limitation on scope limitation of audit limitations of controls system litigation and claims litigation litigation support service loans long term liabilities M management management integrity management representation letter marketing material inconsistency material misstatements of fact materiality measurement misstatement modified reports N narrative notes nature negligence negative assurance net realizable value non current asset register non executive directors non sampling risk non statutory audits O objectivity obligating event obligatory disclosure obtaining work occurrence opening balances operational audits operational work plans opinion shopping other information overall review of financial statements overdue fees overhead absorption P Peer review periodic plan permanent audit files personal relationships personal financial planning physical evidence planning plaintiff population post audit precedent precision preliminary assessment of control risk prepayments presentation and disclosure preliminary audit pre audit problems of accounting treatment procedural approach procedures procurement professional duty of confidentiality professional ethics projection of errors provision proximate cause public confidence public duty public interest publicity purchase ledger purchases and expenses system purchases cut off put on enquiry Q qualified opinion qualifying disclosure qualitative aspects of errors quality control R random selection reasonable assurance reassessing sampling risk recourse reclassification entry registration statement related party transaction reliability remuneration report to management reporting research and development costs reservation of title reserves revenue and capital expenditure review review and capital expenditure review engagement review of audit working papers rights rights and obligations rights to information risk and materiality risk based approach romalpa case S sales cut off sales system sales tax sales sample size sampling risk sampling units schedule of unadjusted errors scope and objectives of internal audit scienter segregation of duties service organization small entity smaller entities sole traders sources of knowledge specimen letter on internal control statements on auditing standards stakeholders statutory law standardized working papers statistical sampling statutory audit statutory books statutory duty stewardship strategic plan stratification subsequent events substantive procedures substantive tests sufficient sufficient appropriate audit evidence rules summarizing errors sundry accruals supervision supervisory and monitoring roles suppliers statements system and internal controls systematic selection T tangible non current assets tax service tendering terms of the engagement tests of control the AGM the board three Es third party beneficiary timing tolerable error trade accounts payable and purchases trade accounts payable listing training treasury True turnbull committee U ultra vies uncertainty undue dependence unqualified audit report unqualified report unqualified opinion using the knowledge using the work of an expert V valuation value for money voluntary disclosure W wages and salaries wages system work in progress working papers working trial balance 能力履行工作 承兑程序过程 经管责任 问责性 会计估计 应收账款挂牌 应收账款 应计项目挂牌 应计项目 准确性 有损声誉的行为 适当的计划与督导 否定意见 日记账调整分录 管理性工作底稿 代理人 约定审查业务 美国注册会计师协会 分析性程序 反常的错误 任命 申明 保证债务 保证 可信性保证服务 鉴证 鉴证准则 审计 审核 核数 经济责任审计 审计承兑 审计复议 审计靠近 审计标准 审计委员会 审计小组 审计结论 审计内容 审计决定 审计业务约定书 审计评价 审计证据 审计经费 审计目标 审计意见 审计处罚 审计计划 审计过程 审计程序 审计权限 审计原则 审计报告 审计风险 审计处理 审计抽样 审计范围 审计工作人员 审计准则 审计调查 审计定时 审计线索 审计报告 审计监督 坏账 银行 余额调节表 受益权 最好的价值 合同违约 经营风险 现金盘点 兑现系统 改变债务 费用和评论 宽大 审计的年代表 CIS 申请控制 委托人甄别 客户声明书 仔细观察 仔细审查 接近地连接 俱乐部 职业行为守则 习惯法 内部控制上的通讯 公司法 比较财务报表 比较 能力 符合性审计 综合性审计 编辑债务 编制财务报表 完整性 审计的结束 信任 保密性 确证 应收账款的查证 利益冲突 一贯性 建设的待付款 推定舞弊 咨询服务 或有资产 或有负债 共同过失 控制环境 控制程序 控制风险 论战 公司治理 公司管制 相应的计算 转换成本 加工成本 优待 债权人 刑事责任 本期审计档案 当期档案 数据库管理制度 报告的日期 被告 折旧 贬值 样品的设计 检查风险 直接财务利益 直接核查法 方向的抽查 董事酬金 董事服务合约 与经营的不一致 拒绝表示意见 分销 分派 证明审计程序 应有的勤勉 应有关注 适度谨慎 适度职业谨慎 到期的技能和谨慎 经济 电子数据交换 教育 效用 效果 效益 效率 合格 物质的强调 债务经济学 业务约定书 差错 道德困境 道德规则 审计结果评估 证据事项 检查 存在性 期望差距 预期的错误 经验 专家 独立审计 外部的评论报告 公正 费谈判 控制风险的确定评定 期末审计 财政报告宣称 财务报表审计 财务 产成品 流程图 舞弊 欺诈 舞弊调查服务 基本原理 公认审计准则 一般的 CIS 控制 持续经营假设 持续经营 货物准许退货买卖 商誉 统治 重大过失 指导内部审计员 随意选择 款待 人力资源 国际审计实务委员会 间接财务利益 国际会计师联合会 违法行为 所得税 收入审计 查帐 员 独立的估计 无被选资格的为任命 信息技术 固有风险 签署通讯 保险 无形 公正 诚实 中期审计 内部审计 内部审计师 内部控制调查表 内部控制系统 内部的评论转让 规则解释 盘存制度 存货估价 文件编制 独立准则委员会 法和规则 法定权利和规则 法律责任 法定义务 法定责任 保险程度 保障水平 负债 审计范围限制 审计的提起诉讼的限期 控制系统的提起诉讼的限期 诉讼和赔偿 诉讼 诉讼支持服务 借款 贷款 长期负债 管理 经营完整 管理当局声明书 推销 营销 市场学 决定性的前后矛盾 重大误报 重要性 计量 误报 变更报告 叙述