acca专业词汇表[精彩]

1、acca 专业词汇表 精彩 序号 英语 汉语履行职责的工作能力1 ability to perform the work承接业务的程序2 acceptance procedures经管责任 3 accountability会计估计 4 accounting estimate应收帐款名单 5 accounts receivable listing应收账款 6 accounts receivable应计项目名单 7 accruals listing应计项目 8 accruals准确性 9 accuracy否定意见 10 adverse opinion帐龄分析法 11 aged analysis代理

2、人 12 agents程序审查 ( 约定审计业务 ) 13 agreed-upon procedures分析错误 14 analysis of errors不正常的错误 15 anomalous error任命 ( 职业道德 ) 16 appointment ethics任命 17 appointment联合企业 18 associated firms注册会计师 (ACCA) 19 association of chartered certified accounts(ACCA)承担鉴证业务 20 assurance engagement鉴证 21 assurance审计 , 审核 , 核数

3、22 audit接受审计 23 audit acceptance审计方法 24 audit approach审计委员会 , 审计小组 25 audit committee审计业务约定书26 ahudit engagement审计评价 27 audit evaluation审计证据 28 audit evidence审计计划 29 audit plan审计程序 30 audit program审计报告 ( 交流方式 ) 31 audit report as a means of communication审计报告32 audit report审计风险33 audit risk审计抽样34 aud

4、it sampling审计工作人员35 audit staffing审计及时36 audit timing审计线索37 audit trail审计准则38 auditing standards审计职业审慎性39 auditors' duty of care审计报告40 auditors' report遵循ISA( 国际审计准则) 41 authority attached to ISAs( 电脑 ) 自动生产的工作底42 automated working papers稿坏账43 bad debts银行44 bank银行对账单, 余额调节表45 bank reconciliat

5、ion收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury委员会 49 cadbury committee现金盘点 50 cash count现金循环 51 cash system改变债务的性质上52 changes in nature of engagement费用和佣金 53 charges and commitments慈善团体 54 charities审计的年表 56 chronology of an auditCIS 应用控制 57 CIS application controlsCIS

6、环境单机微型计算器58 CIS environments stand-alonemicrocomputers顾客甄别 59 client screening紧密联系 60 closely connected俱乐部 61 clubs在审计员和管理者间沟通62 communications between auditors andmanagement内部控制上的沟通63 communications on internal control公司法 64 companies act比较财务报表 65 comparative financial statements比较的 66 comparatives

7、能力 67 competence承接编制 ( 业务 ) 68 compilation engagement完整性69 completeness审计终结70 completion of the audit符合会计规则71 compliance with accounting regulations计算器援助的审计技术72 computers assisted audit techniques (CAATs)(CAATs)信任 73 confidence保密性 74 confidentiality应收帐款询证函75 confirmation of accounts receivable利益冲突76

8、 conflict of interest工程应付款77 constructive obligation或有资产78 contingent asset或有负债79 contingent liability控制环境80 control environment控制程序81 control procedures控制风险82 control risk争论83 controversy公司治理84 corporate governance相关的数值85 corresponding figures转换成本, 加工成本86 cost of conversion成本 87 cost优待 88 courtesy债

9、权人 89 creditors本期审计档案 90 current audit files数据库管理制度(数据管理91 database management system (DBMS)系统 )报告的日期 92 date of report折旧 93 depreciation( 抽样 ) 样品的选取 94 design of the sample检查风险 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服务合约

10、 99 directors' serve contracts与经营管理者意见不一致100 disagreement with management拒绝表示意见 101 disclaimer of opinion分销 , 分派，分配 102 distributionsdocumentation of understanding and assessment of control控制风险评估的文件编集 103 risk审计程序的审计文档104 documenting the audit process应有关注 105 due care应有的技能和谨慎106 due skill and ca

11、re经济 107 economy教育 108 education效用 , 效果 109 effectiveness效益 , 效率 110 efficiency合格、资格 /无资格 111 eligibility / ineligibility强调某事项 112 emphasis of matter业务约定书 114 engagement letter错误 115 error审计程序结果的评估116 evaluating of results of audit procedures检查 117 examinations存在性 118 existence期望差距 119 expectations预

12、期的错误 120 expected error经验 121 experience专家 122 expert独立审计 123 external audit外部复核报告 124 external review reports公正 125 fair费用谈判 126 fee negotiation控制风险的最终评定127 final assessment of control risk期末审计 128 final audit财政报告公布 129 financial statement assertions财务 130 financial产成品 131 finished goods流程图 132 flo

13、wcharts舞弊 133 fraud and error欺诈 134 fraud基本原理 135 fundamental principles一般的 CIS控制 136 general CIS controls对管理者的一般报告137 general reports to mangement持续经营假设 138 going concern assumption持续经营 139 going concern待出售或者退回商品140 goods on sale or return商誉 141 goodwill统治 142 governancegreenbury委员会 143 greenbury c

14、ommittee内部审计员执业指南144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000 银行询证程序 149 IAPS 1000 inter-bank confirmationproceduresIAPS 1001 CIS环境 - 单机微 150 IAPS 1001 CIS environments-stand-alonemicrocomputers型计算器IA

15、PS 1002 CIS环境 -( 与主 151 IAPS 1002 CIS environments-on-linecomputer systems机 ) 联机计算器系统IAPS 1003 CIS环境 - 数据 152 IAPS 1003 CIS environments-databasesystems 库系统IAPS 1005 小企业审计中的IAPS 1005 the special considerations in theaudit of small 153特别考虑 entitiesIAS 2库存 154 IAS 2 inventories资产负债表日后事项155 IAS 10 even

16、ts after the balance sheet dateIFAC's 职业会计的师道德准156 IFAC's code of ethics for professionalaccountants则所得税 157 income tax对收入进行审计的审计员158 incoming auditors独立估计 159 independent estimate无资格被任命 160 ineligible for appointment信息技术 161 information technology固有风险 162 inherent risk保险 164 insurance无形 165

17、 intangibles完整性 166 integrity中期审计 167 interim audit内部审计 168 internal auditing内部审计师 169 internal auditors内部控制评价调查表 ( 问卷 ) 170 internal control evaluationquestionnaires (ICEQs)内部控制调查表171 internal control questionnaires (ICQs)内部控制系统 172 internal control system内部审计的委派173 internal review assignment国际审计和鉴

18、证准则委员会 174 international audit and assurance standards board (IAASB) (IAASB)国际审计实务声明(IAPSs) 175 international auditing practicestatements (IAPSs)国际会计师联合会(IFAC) 176 international federation of accountants(IFAC)盘存制度 177 inventory system存货估价 178 inventory valuation230 审计文档 179 ISA 230 documentation240欺

19、诈和错误 180 ISA 240 fraud and error250法律法规的考虑 181 ISA 250 consideration of law and regulationsIsa 260 communications of audit matters with those charge 260与高官的审计事项沟通 182 governance300审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320 审计重要性 185 isa 320 audit materiality400 会计和内

20、部控制 186 isa 400 accounting and internal control402 企业外聘服务机构的审 isa 402 audit considerations relating toentities using 187计考虑 service organisations500 审计证据 188 isa 500 audit evidence501 审计证据 - 特殊情况的特 isa 501 audit evidence-additionalconsiderations for 189殊考虑 specific items510 外部询证 190 isa 510 external

21、 confirmations520 分析性复核程序191 isa 520 analytical procedures530 审计抽样 192 isa 530 audit sampling540 会计估计的审计193 isa 540 audit of accounting estimates560 期后事项 194 isa 560 subsequent events580 管理当局声明书195 isa 580 management representations610 内部审计的考虑 196 isa 610 considering the work of internalauditing620

22、使用专家的工作 197 isa 620 using the work of an expert700 财务报表的审计报告198 isa 700 auditors' report on financialstatements710 可比性 199 isa 710 comparatives720 与财务报表审计相关的isa 720 other information in documentscontaining audited 200其他信息 financial statements910 受托复阅财务报表 201 isa 910 engagement to review financia

23、l statements法律和规则 206 legal and regulations法定义务 , 法定责任 207 legal obligation鉴证程度 208 levels of assurance负债 209 liability审计范围限制 210 limitation on scope审计的局限性 211 limitation of audit控制系统的局限性212 limitations of controls system诉讼和赔偿 213 litigation and claims诉讼 214 litigation借款 , 贷款 215 loans长期负债 216 long

24、term liabilities低价招揽审计业务217 lowballing管理 218 management经营完整 219 management integrity管理当局声明书220 management representation letter推销 , 营销 , 市场学 221 marketing重要的矛盾 222 material inconsistency重大误报 223 material misstatements of fact重要性 224 materiality计量 225 measurement微型计算器 226 microcomputers变更报告 227 modif

25、ied reports性质 229 nature消极鉴证 230 negative assurance可实现净值 231 net realizable value非现金资产的登记本232 non-current asset register非执行董事 233 non-executive directors非抽样风险 234 non-sampling risk非法定审计 235 non-statutory audits客观性 236 objectivity或有事项 237 obligating event或有事项披露 238 obligatory disclosure出现 240 occurre

26、nce( 与主机 ) 联机计算器系统241 on-line computer systems期初余额 242 opening balances经营审计 243 operational audits经营工作计划 244 operational work plans意见购买 245 opinion shopping其他的信息 246 other information内审外包 247 outsourcing internal audit财务报表的全面复核248 overall review of financial statements滞纳金 249 overdue fees制造费用分配 250

27、overhead absorption定期的计划 251 periodic plan永久审计档案 252 permanent audit files个人的亲属关系253 personal relationships计划 254 planning抽样总体 255 population精密，准确 256 precision控制风险的初次评估258 preliminary assessment of control risk预付款项 259 prepayments表述，披露 260 presentation and disclosure会计处理的问题261 problems of accountin

28、g treatment程序方法 262 procedural approach程序 263 procedures接受任命后的审计程序264 procedures after accepting nomination采购 265 procurement保密的职业职责266 professional duty of confidentiality备抵 , 准备 268 provision公共职责 269 public duty公众利益 270 public interest宣传 271 publicity采购分类账 272 purchase ledger采购和费用循环273 purchases a

29、nd expenses system保留意见 276 qualified opinion错误的性质 278 qualitative aspects of errors随机选择 279 random selection合理保证 280 reasonable assurance再评估抽样风险281 reassessing sampling risk可靠性 282 reliability报酬 283 remuneration对经营的报告 284 report to management报告 285 reporting研究和开发成本286 research and development costs资

30、格保留 287 reservation of title准备 , 储备 288 reserves收入和资本支出289 revenue and capital expenditure复核 290 review复核和资本支出291 review and capital expenditure权力和义务 295 rights and obligations风险和重要性 297 risk and materiality以风险为导向的方法298 risk-based approach审计师的轮换 300 rotation of auditor appointments职业道德守则 301 rules o

31、f professional conduct销售制度 303 sales system销售税金 , 营业税 304 sales tax销售 , 销货 305 sales样本量 306 sample size抽样风险 307 sampling risk抽样单元 308 sampling units未调整的错误表309 schedule of unadjusted errors内部审计的范围和目标310 scope and objectives of internal audit职责划分 311 segregation of duties服务机构 312 service organization重

32、要影响或未预期的亲属关313 significant fluctuations or unexpectedrelationships系小企业 314 small entity个体营业者 316 sole traders内部控制上的样本证书318 specimen letter on internal control利益相关者 319 stakeholders标准工作底稿 320 standardised working papers声明 1:完整，客观性和独立321 statement 1:integrity,objectivity andindependence声明 2:信任的职业责任322

33、 statement 2:the professional duty ofconfidence声明 3:广告，宣传和获得职statement 3: advertising ,publicity andobtaining 323业工作 professional work声明 5:审计聘任的变更324 statement 5:changes in professionalappointment统计抽样 325 statistical sampling法定审计 326 statutory audit法定责任 328 statutory duty保管责任人 329 stewardship战略性计划 330