注册会计师审计专业术语中英对照

1、精选优质文档-倾情为你奉上注册会计师审计专业术语中英对照CPA审计考试英文答题常用词汇：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pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎

2、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

3、.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

4、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.misapprop

5、riation 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.materiality 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 i

6、n 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/events after the balance sheet date 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

7、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.control test/test of control 控制测试65

8、.walk-through test 穿行测试munication 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.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cut-off 截止78.accuracy 准确性7

9、9.classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83.confirmation 函证putation 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

10、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.

11、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 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 re

12、quisition 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.

13、qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见其他相关词汇：注册会计师审计 CPA audit内部审计 internal audit政府审计 public sector audit账项基础审计 accounting number-based audit风险导向审计方法 risk-oriented audit approach普华永道 Princewater houseCoopers安永 Ernst & Young毕马威 KPMG德勤 Deloitte Touche To

14、hmatsu安达信 Arthur Anderson安然 Enron世通 worldcom有限责任公司制 limited liability companies, LLCs有限责任合伙制 limited liability partnerships, LLPs国际会计师联合会 IFAC国际审计和鉴证准则理事会 IAASB美国注册会计师协会 AICPA中国注册会计师协会 CICPA鉴证业务 assurance services审阅业务 review其他鉴证业务 audit related services注册会计师的法律责任Professional responsibility“深口袋”理论 de

15、ep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违约 breach the contract过失 negligence/Misconduct欺诈 cheat / illegal acts舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting p

16、olicies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.国际趋同 global convergence /international convergence技术准则 technical standards注册会计师职业道德规范 code of ethics for professional accountants/Rules of professional co

17、nduct全面质量管理 quality control of audit独立 independence公正 integrity应有关注 due care职业怀疑态度an attitude of professional skepticism保密 confidentiality confidence职业行为 professional conduct保持实质上的独立和形式上的独立The member is, and is seen to be independent费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest更换会计师事

18、务所 Changes in professional appointments审计目标 audit objectives财务报表认定：financial statement assertions准确性和计价 measurement and valuation分类和可理解性 classification and understandability列报和披露 presentation and disclosure审计任务约定书 the letter of engagement管理层声明书 report of the directors responsibilities for the financ

19、ial statement审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险 risk of material misstatement in audit report报表层次重大错报 material misstatement on level of financial statement认定层次重大错报 material misstatement on level of assertion风险评估 risk evaluation分析复核程序 analytical review procedures内部控制 internal control局限性 limitation控制环境 control environment信