审计英语词汇汇总

精选文库注册会计师考试审计中用到的128个英文单词1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 7.compilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of 初步了解的情况 28.a more knowledge of 进一步了解的情况 29.the prior years working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产 42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 66.communication 沟通 67.flow chart 流程图 68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生 74.completeness 完整性 75.rights and obligations 权利和义务 76.valuation and allocation 计价和分摊 77.cutoff 截止 78.accuracy 准确性 79.classification 分类 80.inspection 检查 81.supervision of counting 监盘 82.observation 观察 83.confirmation 函证 84.computation 计算 85.analytical procedures 分析程序 86.vouch 核对 87.trace 追查 88.audit sampling 审计抽样 89.error 误差 90.expected error 预期误差 91.population 总体 92.sampling risk 抽样风险 93.non- sampling risk 非抽样风险 94.sampling unit 抽样单位 95.statistical sampling 统计抽样 96.tolerable error 可容忍误差 97.the risk of under reliance 信赖不足风险 98.the risk of over reliance 信赖过度风险 99.the risk of incorrect rejection 误拒风险 100. the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表 102.index and cross-referencing 索引和交叉索引 103.cash receipt 现金收入 104.cash disbursement现金支出 105.bank statement 银行对账单 106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 108.net realizable value 可变现净值 109.storeroom 仓库 110.sale invoice 销售发票 111.price list 价目表 112.positive confirmation request 积极式询证函 113.negative confirmation request消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gross margin 毛利 117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位 124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见 126.qualified opinion 保留意见 127.disclaimer of opinion 无法表示意见 128.adverse opinion否定意见ACCA2.6词汇表（372词）序号英语汉语1abilitytoperformthework能力履行工作2acceptanceprocedures承兑程序过程3accountability经管责任,问责性4accountingestimate会计估计5accountsreceivablelisting应收帐款挂牌6accountsreceivable应收账款7accrualslisting应计项目挂牌8accruals应计项目9accuracy准确性10adverseopinion否定意见11agedanalysis年老的分析（法,学）研究12agents代理人13agreed-uponprocedures约定审查业务14analysisoferrors错误的分析（法,学）研究15anomalouserror反常的错误16appointmentethics任命伦理学17appointment任命18associatedfirms联合的坚挺19associationofcharteredcertifiedaccounts（ACCA）特计的证（经执业的结社（ACCA）20assuranceengagement保证债务21assurance保证22audit审计,审核,核数23auditacceptance审计承兑24auditapproach审计靠近25auditcommittee审计委员会,审计小组26ahuditengagement审计业务约定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计计划30auditprogram审计程序31auditreportasameansofcommunication审计报告如一个通讯方法32auditreport审计报告33auditrisk审计风险 34auditsampling审计抽样35auditstaffing审计工作人员36audittiming审计定时37audittrail审计线索38auditingstandards审计准则39auditorsdutyofcare审计（查帐）员的抚养责任40auditorsreport审计报告41authorityattachedtoISAs代理权附上到国际砂糖协定42automatedworkingpapers自动化了工作文件43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益权47bestvalue最好的价值48businessrisk经营风险49cadburycommitteecadbury委员会50cashcount现金盘点51cashsystem兑现系统52changesinnatureofengagement改变债务的性质上53chargesandcommitments费用和评论54charities宽大55tomwallstom墙壁56chronologyofanaudit一审计的年代表57CISapplicationcontrolsCIS申请控制58CISenvironmentsstand-alonemicrocomputersCIS环境单机微型计算器59clientscreening委托人甄别60closelyconnected接近地连接61clubs俱乐部62communicationsbetweenauditorsandmanagement通讯在审计（查帐）员和经营之间63communicationsoninternalcontrol内部控制上的通讯64companiesact公司法65comparativefinancialstatements比较财务报表66comparatives比较的67competence能力68compilationengagement编辑债务69completeness完整性70completionoftheaudit审计的结束71compliancewithaccountingregulations符合的作法会计规则72computersassistedaudittechniques（CAATs）计算器援助的审计技术（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable应收帐款的查证76conflictofinterest利益冲突77constructiveobligation建设的待付款78contingentasset或有资产79contingentliability或有负债80controlenvironment控制环境81controlprocedures控制程序82controlrisk控制风险83controversy论战84corporategovernance公司治理,公司管制85correspondingfigures相应的计算86costofconversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90currentauditfiles本期审计档案91databasemanagementsystem（DBMS）数据库管理制度（数据管理系统92dateofreport报告的日期93depreciation折旧,贬值94designofthesample样品的设计95detectionrisk检查风险96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服务合约100disagreementwithmanagement与经营的不一致101disclaimerofopinion拒绝表示意见102distributions分销,分派103documentationofunderstandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104documentingtheauditprocess证明审计程序105duecare应有关注106dueskillandcare到期的技能和谨慎107economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资格112emphasisofmatter物质的强调113engagementeconomics债务经济学114engagementletter业务约定书115error差错116evaluatingofresultsofauditprocedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience经验122expert专家123externalaudit独立审计124externalreviewreports外部的评论报告125fair公正126feenegotiation费谈判127finalassessmentofcontrolrisk控制风险的确定评定128finalaudit期末审计129financialstatementassertions财政报告宣称130financial财务131finishedgoods产成品132flowcharts流程图133fraudanderror舞弊134fraud欺诈135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement对（牛犬等的）疥癣的一般报告138goingconcernassumption持续经营假设139goingconcern持续经营140goodsonsaleorreturn货物准许退货买卖141goodwill商誉142governance统治143greenburycommitteegreenbury委员会144guidanceforinternalauditors指导为内部审计员145hampelcommitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中间-银行查证程序过程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS环境-单机微型计算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS环境-（与主机）联机计算器系统152IAPS1003CISenvironments-databasesystemsIAPS1003CIS环境-数据库系统153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的个体审计中的IAPS1005特别的考虑154IAS2inventories信息家电2库存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家电10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德准则为职业会计师157incometax所得税158incomingauditors收入审计（查帐）员159independentestimate独立的估计160ineligibleforappointment无被选资格的为任命161informationtechnology信息技术162inherentrisk固有风险163initialcommunication签署通讯164insurance保险165intangibles无形166integrity完整性167interimaudit中期审计168internalauditing内部审计169internalauditors内部审计师170internalcontrolevaluationquestionnaires（ICEQs）内部控制评价调查表171internalcontrolquestionnaires（ICQs）内部控制调查表172internalcontrolsystem内部控制系统173internalreviewassignment内部的评论转让174internationalauditandassurancestandardsboard（IAASB）国际的审计和保证标准登船（IAASB）175internationalauditingpracticestatements（IAPSs）国际的审计实务声明（IAPSs）176internationalfederationofaccountants（IFAC）国际会计师联合会（IFAC）177inventorysystem盘存制度178inventoryvaluation存货估价179ISA230documentation文件编制180ISA240fraudanderror国际砂糖协定240欺诈和错误181ISA250considerationoflawandregulations法和规则的国际砂糖协定250考虑182Isa260communicationsofauditmatterswiththosechargegovernance审计物质的国际砂糖协定260通讯由于那些索价统治183isa300planningisa300计划编制184isa310knowledgeofthebusiness企业的isa310知识185isa320auditmateriality审计重要性186isa400accountingandinternalcontrolisa400会计和内部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations与正在使用的个体有关的isa402个审计考虑服务组织188isa500auditevidence审计证据189isa501auditevidence-additionalconsiderationsforspecificitemsisa501个审计证据-补偿为特殊条款190isa510externalconfirmationsisa510个外部的查证191isa520analyticalprocedures分析性程序192isa530auditsampling审计抽样193isa540auditofaccountingestimates解释估计的isa540审计194isa560subsequentevents期后事项195isa580managementrepresentations管理当局声明书196isa610consideringtheworkofinternalauditingisa610以内部审计的工作看来197isa620usingtheworkofanexpertisa620使用专家的工作198isa700auditorsreportonfinancialstatements财务报表上的isa700审计（查帐）员的报告199isa710comparativesisa710个比较的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720证券包含audited财务报表的其他信息201isa910engagementtoreviewfinancialstatementsisa910债务复阅财务报表202isasandrssisas和rss203jointmonitoringunit连接检验单位204knowledgeoftheentitysbusiness个体的企业知识205lawandregulations法和规则206legalandregulations法定权利和规则207legalobligation法定义务,法定责任208levelsofassurance保险程度,保障水平209liability负债210limitationonscope审计范围限制211limitationofaudit审计的提起诉讼的限期212limitationsofcontrolssystem控制系统的提起诉讼的限期213litigationandclaims诉讼和赔偿214litigation诉讼215loans借款,贷款216longtermliabilities长期负债217lowballinglowballing218management管理219managementintegrity经营完整220managementrepresentationletter管理当局声明书221marketing推销,营销,市场学222materialinconsistency决定性的前后矛盾223materialmisstatementsoffact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modifiedreports变更报告228narrativenotes叙述证券229nature性质230negativeassurance消极保证231netrealizablevalue可实现净值232non-currentassetregister非本期的财产登记233non-executivedirectors非执行董事234non-samplingrisk非抽样风险235non-statutoryaudits目标236objectivity客观性237obligatingevent负有责任事件238obligatorydisclosure有拘束的揭示239obtainingwork获得工作240occurrence出现241on-linecomputersystems（与主机）联机计算器系统242openingbalances期初余额243operationalaudits经营审计,作业审计244operationalworkplans操作上的工作计划245opinionshopping意见购物246otherinformation其他的信息247outsourcinginternalaudit支援外包的内部核数248overallreviewoffinancialstatements财务报表的包括一切的评论249overduefees超储未付费250overheadabsorption管理费用分配251periodicplan定期的计划252permanentauditfiles永久审计档案253personalrelationships个人的亲属关系254planning计划编制255population抽样总体256precision精密257prefacetoISAsandRSs国际砂糖协定的序文和债券附卖回交易258preliminaryassessmentofcontrolrisk控制风险的预备评定259prepayments预付款项260presentationanddisclosure提示和揭示261problemsofaccountingtreatment会计处理的问题262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序过程在接受提名之后265procurement采购266professionaldutyofconfidentiality保密的职业责任267projectionoferrors错误的规划268provision备抵,准备269publicduty公共职责270publicinterest公众利益271publicity宣传272purchaseledger购货分类账273purchasesandexpensessystem买和费用系统274purchasescut-off买截止275putonenquiry询价上的期货买卖276qualifiedopinion保留意见277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors错误的性质上的方面279randomselection随机选择280reasonableassurance合理保证281reassessingsamplingrisk再评价抽样风险282reliability可靠性283remuneration报酬284reporttomanagement对经营的报告285reporting报告286researchanddevelopmentcosts研究和开发成本287reservationoftitle保留288reserves准备,储备289revenueandcapitalexpenditure岁入和资本支出290review评论291reviewandcapitalexpenditure评论和资本支出292review评论293reviewengagement复阅债务294rights认股权295rightsandobligations认股权和待付款296rightstoinformation对信息的认股权297riskandmateriality风险和重要性298risk-basedapproach以风险为基础的方式299romalpacaseromalpa个案300rotationofauditorappointments审计（查帐）员任命的循环301rulesofprofessionalconduct职业道德守则302salescut-off销售截止303salessystem销售（货）制度304salestax销售税,营业税305sales销售,销货306samples