CPA英语词汇通关必备手册(审计1-4).docx

Auditing审计PARTChina Code of Ethics for Certified Public Accountants第一部分 职业道德守则appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职fundamental principles 基本原则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independence 独立性bias 偏见safeguard 防范措施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self-review 自我评价advocacy 过度推介familiarity 亲密关系intimidation 外在压力conflict of interest 利益冲突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second opinion 第二次意见custody of client assets 保管客户资产terminate （使）终结；（使）结束；解雇eliminate 消除，排除solicit 招揽；征求network 网络network firms 网络事务所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related entities 关联实体engagement period 业务期间financial interest 经济利益close family member 其他近亲属immediate family 主要近亲属temporary staff assignments 临时借出员工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long association with an audit client 与审计客户存在长期业务关系provision of non-assurance services to audit clients 为审计客户提供非鉴证业务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overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费compensation and evaluation policies 薪酬和业绩评价政策actual or threatened litigation 诉讼或诉讼威胁nomination 任命；指派；提名client screening 客户甄别，客户筛选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 Auditaudit 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 riskmisstatement 错报；虚假陈述factual misstatement 事实错报judgmental misstatement 判断错报projected misstatement 推断错报error 错误（无意识做错）manual voucher 手工传票；手工凭证electric voucher 电子传票；电子凭证contradiction 矛盾，对立，反驳，否认inconsistent 矛盾的，不一致的consistent with 与一致，符合acceptable 可接受的unacceptable 不可接受的professional skepticism 职业怀疑professional judgment 职业判断combined approach 综合性方案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available 可得到的，可利用的 availability 可得性，可用性，有效性aggregate 合计，集合，总体，集合体；合计的、集合的proficiency 熟练，精通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CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术application control 应用控制general control 一般NET(nature, extent and timing) 性质、范围和时间安排explicit 明确的，清楚的；直率的implicit 暗示的；含蓄的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population （抽样）总体sample 样本；例子；样品；取样sample size 样本量；样本大小sampling risk 抽样风险non-sampling risk 非抽样风险random selection 随机数选样systematic selection 系统选样haphazard selection 随意选样tolerable misstatement 可容忍错报tolerable rate of deviation 可容忍偏差率stratification 分层PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样materiality 重要性material 重要的；实质性的truth and fairness 真实公允acknowledge 承认，认可；告知已收到acknowledge receipt 确认收到；证实收到judgment 判断；辨别力justify 证明是正当的justification 理由；认为有理omission 漏报audit documentation 审计工作底稿working papers 审计工作底稿audit file 审计档案permanent audit file 永久性档案current audit file 当期档案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audit engagement letter=letter of engagement 审计业务约定书audit trail 审计线索audit approach 审计方法（论）schedule=timetable 时间表，计划表；一览表entity 主体，实体reasonable assurance 合理保证inherent limitation 固有局限性confirmation 函证；确认，证实positive confirmation 积极函证negative confirmation 消极函证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assurance engagement 鉴证业务 accountability 负责responsibility 责任stewardship 管理工作those charged with governance 公司治理层corporate governance 公司治理deficiency 缺乏，不足；缺陷，缺点enhance the credibility 增强可信性exemption 豁免，免除；免税PART Auditing Procedures第三部分 审计测试流程substantive procedure 实质性程序analytical procedure 分析程序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management bias 管理层偏向impartial 公平的，公正的，不偏不倚的account balance 账户余额classes of transactions 各类交易likelihood 可能性，可能authority 授权，权限；权力，职权authorize 授权，批准authentication 证明，认证；身份验证 interim and final audits 期中和期末审计charges and commitments 费用和承诺predict 预测，预知predictability 可预测性；可预见性predictable 可预见的；可预测的narrative note 文字说明 questionnaire 调查表，问卷flowchart 流程图checklist 清单，检查表implication 暗示；含义susceptible 易受影响的material weakness 重大缺陷；重大弱点overstatement 多计，虚增；夸大understatement 少报；保守的陈述significant risk 特别风险unusual transaction 非常规交易abnormal 异常的walk-through test 穿行测试PART Transaction Cycles第四部分 交易循环cycle approach 循环法account approach 账户法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sales system 销售系统selling(authorization) 销售（授权）goods outwards(custody) 发货（保管）perpetual inventory