审计常用词汇

审计常用词汇审计常用词汇审计常用词汇审计常用词汇编制仅供参考审核批准生效日期地址：电话：传真:邮编:1abilitytoperformthework能力履行工作

2acceptanceprocedures接受程序

3accountability经管责任,问责性

4accountingestimate会计估计

5accountsreceivablelisting应收账款列表

6accountsreceivable应收账款

7accrualslisting应计项目列表

8accruals应计项目

9accuracy准确性

10adverseopinion否定意见

11agedanalysis账龄分析

12agents代理人

13agreed-uponprocedures约定审查业务

14analysisoferrors错误分析

15anomalouserror反常的错误

16appointmentethics接受任命的相关职业道德考虑

17appointment任命

18associatedfirms关联公司

19associationofcharteredcertifiedaccounts（ACCA）英国特许注册会计师公会

20assuranceengagement保证约定

21assurance保证

22audit审计,审核,核数

23auditacceptance接受审计

24auditapproach审计方法

25auditcommittee审计委员会,审计小组

26auditengagement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作为沟通方式的审计报告

32auditreport审计报告

33auditrisk审计风险

34auditsampling审计抽样

35auditstaffing审计工作人员调配

36audittiming审计时间安排

37audittrail审计线索

38auditingstandards审计准则

39auditorsdutyofcare审计人员的审慎职责

40auditorsreport审计报告

41authorityattachedtoISAs遵守国际审计准则

42automatedworkingpapers电子工作底稿

43baddebts坏账

44bank银行

45bankreconciliation银行对账单,余额调节表

46beneficialinterests受益

47bestvalue最好的价值

48businessrisk经营风险,商业风险

49CadburycommitteeCadbury委员会

50cashcount现金盘点

51cashsystem现金系统

52changesinnatureofengagement改变约定的性质上

53chargesandcommitments费用和承诺

54charities慈善机构

55CISapplicationcontrols控制信息系统的应用控制

56CISenvironmentsstand-alonemicrocomputers单机控制环境

57clientscreening客户甄别

58closelyconnected有密切关系

59clubs俱乐部

60communicationsbetweenauditorsandmanagement注册会计师和管理层的沟通

61communicationsoninternalcontrol内部控制上的沟通

62companiesact公司法

63comparativefinancialstatements比较财务报表

64comparatives比较的

65competence能力

66compilationengagement编辑约定书

67completeness完整性

68completionoftheaudit审计完成

69compliancewithaccountingregulations符合～的作法会计规则

70computersassistedaudittechniques（CAATs）计算机辅助审计技术（CAATs）

71confidence保密

72confidentiality保密性

73confirmationofaccountsreceivable应收账款的询证

74conflictofinterest利益冲突

75constructiveobligation推定义务

76contingentasset或有资产

77contingentliability或有负债

78controlenvironment控制环境

79controlprocedures控制程序

80controlrisk控制风险

81controversy矛盾,冲突

82corporategovernance公司治理机制

83correspondingfigures对应数字

84costofconversion转换成本,加工成本

85cost成本

86courtesy

87creditors债权人

88currentauditfiles本期审计档案

89databasemanagementsystem（DBMS）数据库管理系统

90dateofreport报告的日期

91depreciation折旧,贬值

92designofthesample抽样设计

93detectionrisk检查风险

94directverificationapproach直接核查法

95directionaltesting定向测试

96directorsemoluments董事酬金

97directorsservecontracts董事服务合约

98disagreementwithmanagement与管理层不一致

99disclaimerofopinion拒绝表示意见

100distributions分销,分派

101documentingtheauditprocess记录审计程序

102duecare合理关注

103dueskillandcare合理技能和关注

104economy经济

105education教育

106effectiveness效用,效果

107efficiency效益,效率

108eligibility/ineligibility合格/无被选资格

109emphasisofmatter强调事项

110engagementeconomics契约经济学

111engagementletter业务约定书

112error差错

113evaluatingofresultsofauditprocedures审计程序结果的评估

114examinations检查

115existence存在性

116expectations期望

117expectederror期望误差

118experience经验

119expert专家

120externalaudit独立审计,外部审计

121externalreviewreports外部复核报告

122fair公正

123feenegotiation费用协商

124finalassessmentofcontrolrisk控制风险的最终评定

125finalaudit期末审计

126financialstatementassertions财政报告认定

127financial财务

128finishedgoods产成品

129flowcharts流程图

130fraudanderror舞弊

131fraud欺诈

132fundamentalprinciples基本原理

133generalCIScontrols一般的CIS控制

134goingconcernassumption持续经营假设

135goingconcern持续经营

136goodsonsaleorreturn允许退货的销售

137goodwill商誉

138governance统治

139hospitality款待

140humanresources人力资源

141incometax所得税

142independentestimate独立估计

143informationtechnology信息技术

144inherentrisk固有风险

145insurance保险

146intangibles无形

147integrity诚实

148interimaudit中期审计

149internalauditing内部审计

150internalauditors内部审计师

151internalcontrolevaluationquestionnaires（ICEQs）内部控制评价调查表

152internalcontrolquestionnaires（ICQs）内部控制调查表

153internalcontrolsystem内部控制系统

154internalreviewassignment内部评价任务155internationalauditandassurancestandardsboard(IAASB)国际的审计和保证标准理事会(IAASB)156internationalauditingpracticestatements（IAPSs）国际审计实务声明（IAPSs）157internationalfederationofaccountants（IFAC）国际会计师联合会（IFAC）158inventorysystem盘存制度159inventoryvaluation存货估价160legalandregulations法规161legalobligation法定义务,法定责任162levelsofassurance保证程度163liability负债164limitationonscope审计范围限制165limitationofaudit审计的局限性166limitationsofcontrolssystem控制系统的局限性167litigationandclaims诉讼和赔偿168litigation诉讼169loans借款,贷款170longtermliabilities长期负债171management管理172managementintegrity管理层诚信173managementrepresentationletter管理当局声明书174marketing推销,营销,市场学175materialinconsistency重要的不一致176materialmisstatementsoffact重大误报177materiality重要性178measurement计量179microcomputers微型计算器180modifiedreports变更报告181narrativenotes描述注释182nature性质183negativeassurance消极保证184netrealizablevalue可变现净值185non-currentassetregister固定资产财产登记186non-executivedirectors非执行董事187non-samplingrisk非抽样风险188non-statutoryaudits非法定审计189objectivity客观性190occurrence出现191on-linecomputersystems在线计算器系统192openingbalances期初余额193operationalaudits经营审计,作业审计194otherinformation其他的信息195outsourcinginternalaudit将内审功能外包196overallreviewoffinancialstatements财务报表的总体回顾197overduefees过多的费用198overheadabsorption管理费用吸收199periodicplan定期的计划200permanentauditfiles永久审计档案201personalrelationships个人的亲属关系202planning计划编制203population抽样总体204precision精密205preliminaryassessmentofcontrolrisk控制风险的初步评估206prepayments预付款项207presentationanddisclosure列示和披露208problemsofaccountingtreatment会计处理的问题209procedures程序210proceduresafteracceptingnomination接受提名后的相关程序211procurement采购212professionaldutyofconfidentiality保密的职业责任213projectionoferrors错误的预测214provision备抵,准备215publicduty公共职责216publicinterest公众利益217publicity公众218purchaseledger购货分类账219purchasesandexpensessystem采购和费用系统220purchasescut-off采购截止日期221putonenquiry询价222qualifiedopinion保留意见223qualitativeaspectsoferrors错误的定性方面224randomselection随机选择225reasonableassurance合理保证226reassessingsamplingrisk重新评价抽样风险227reliability可靠性228remuneration报酬229reporttomanagement对管理层的报告230reporting报告231researchanddevelopmentcosts研发成本232reservationoftitle保留权力233reserves公积234revenueandcapitalexpenditure收入性和资本性支出235review复核236reviewengagement复阅约定237rights权利238rightsandobligations权利与义务239riskandmateriality风险和重要性240risk-basedapproach基于风险的审计方法241rotationofauditorappointments审计人员轮换242rulesofprofessionalconduct职业道德守则243salescut-off销售终止点244salessystem销售系统245salestax销售税,营业税246sales销售,销货247samplesize样本大小248samplingrisk抽样风险249samplingunits抽样单位250scheduleofunadjustederrors未调整的错误表251scopeandobjectivesofinternalaudit内部审计的范围和目标252segregationofduties职责分离253serviceorganization服务组织254significantfluctuationsorunexpectedrelationships重大（市价）波动或不能预料的(亲属)关系255soletraders个体营业者256sourcesofknowledge获取了解的来源257stakeholders利益相关人258standardisedworkingpapers标准化工作底稿259statisticalsampling统计抽样260statutoryaudit法定审计261statutorybooks法定簿记262statutoryduty法定责任263stewardship管理层的才智264strategicplan战略性计划265stratification分层266subsequentevents期后事项267substantiveprocedures实质性测试程序268substantivetests实质性测试269sufficientappropriateauditevidence充分、适当的审计证据270sundryaccruals各项应计费用271supervision监督272supervisoryandmonitoringroles监督的和监控角色273suppliersstatements供应商的对账单274systemandinternalcontrols系统和内部的控制275systematicselection系统选择法276systems-basedapproach系统审计方法277tangiblenon-currentassets有形固定资产278tendering投标,清偿279termsoftheengagement约定书的条件280testsofcontrol控制测试281theAGM股东周年大会282theboard委员会283threeEs三Es(效果、效率、经济)284timing定时285tolerableerror可容忍误差286tradeaccountspayableandpurchases贸易应付账款和采购287tradeaccountspayablelisting应付账款清单288TRUE真实289uncertainty不确定性290unduedependence过分依赖291unqualifiedauditreport无保留意见的审计报告292usingtheknowledge使用知识293usingtheworkofanexpert使用专家的工作294valuation计价，估价295valueformoney物有所值296voluntarydisclosure自愿披露297wagesandsalaries工资，薪金298wagessystem工资系统299workinprogress在产品300workingpapers工作底稿基本词汇A(1)account账户,报表A(2)accountingpostulate会计假设A(3)accountingvaluation会计计价A(4)accountabilityconcept经营责任概念A(5)accountancy会计职业A(6)accountant会计师A(7)accounting会计A(8)agencycost代理成本A(9)accountingbases会计基础A(10)accountingmanual会计手册A(11)accountingperiod会计期间A(12)accountingpolicies会计方针A(13)accountingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间A(16)accrualconcept应计概念A(17)accrualexpenses应计费用A(18)acidtestratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisitionaccounting收购会计A(21)adjustingevents调整事项A(22)administrativeexpenses行政管理费A(23)amortization摊销A(24)analyticalreview分析性复核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度报告和报表A(27)appraisalcost检验成本A(28)appropriationaccount盈余分配账户A(29)articlesofassociation公司章程细则A(30)assets资产A(31)assetscover资产担保A(32)assetvaluepershare每股资产价值A(33)associatedcompany联营公司A(34)attainablestandard可达标准A(35)attributableprofit可归属利润A(36)audit审计A(37)auditreport审计报告A(38)auditingstandards审计准则A(39)authorizedsharecapital额定股本A(40)availablehours可用小时A(41)avoidablecosts可避免成本B(42)back-to-backloan易币贷款B(43)backflushaccounting倒退成本计算B(44)baddebts坏帐B(45)baddebtsratio坏帐比率B(46)bankcharges银行手续费B(47)bankoverdraft银行透支B(48)bankreconciliation银行存款调节表B(49)bankstatement银行对账单B(50)bankruptcy破产B(51)basisofapportionment分摊基础B(52)batch批量B(53)batchcosting分批成本计算B(54)betafactorB(市场)风险因素BB(55)bill账单B(56)billofexchange汇票B(57)billoflading提单B(58)billofmaterials用料预计单B(59)billpayable应付票据B(60)billreceivable应收票据B(61)bincard存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Bostonclassification波士顿分类B(65)breakevenchart保本图B(66)breakevenpoint保本点B(67)breaking-downtime复位时间B(68)budget预算B(69)budgetcenter预算中心B(70)budgetcostallowance预算成本折让B(71)budgetmanual预算手册B(72)budgetperiod预算期间B(73)budgetarycontrol预算控制B(74)budgetedcapacity预算生产能力B(75)businesscenter经营中心B(76)businessentity营业个体B(77)businessunit经营单位B(78)by-product副产品C(79)called-upsharecapital催缴股本C(80)capacity生产能力C(81)capacityratios生产能力比率C(82)capital资本C(83)capitalassetspricingmodel资本资产计价模式C(84)capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出C(87)capitalexpenditureauthorization资本支出核准C(88)capitalexpenditurecontrol资本支出控制C(89)capitalexpenditureproposal资本支出申请C(90)capitalfundingplanning资本基金筹集计划C(91)capitalgain资本收益C(92)capitalinvestmentappraisal资本投资评估C(93)capitalmaintenance资本保全C(94)capitalresourceplanning资本资源计划C(95)capitalsurplus资本盈余C(96)capitalturnover资本周转率C(97)card记录卡C(98)cash现金C(99)cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C(103)cashflowbudget现金流量预算C(104)cashflowstatement现金流量表C(105)cashledger现金分类账C(106)cashlimit现金限额C(107)CCA现时成本会计C(108)center中心C(109)changeovertime变更时间C(110)charteredentity特许经济个体C(111)cheque支票C(112)chequeregister支票登记薄C(113)classification分类C(114)clockcard工时卡C(115)code代码C(116)commitmentaccounting承诺确认会计C(117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C(120)competitiveposition竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistencyconcept一致性概念C(124)consolidatedaccounts合并报表C(125)consolidationaccounting合并会计C(126)consortium财团C(127)contingencyplan应急计划C(128)contingentliabilities或有负债C(129)continuousoperation连续生产C(130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本计算C(133)contributioncentre贡献中心C(134)contributionchart贡献图C(135)control控制C(136)controlaccount控制账户C(137)controllimits控制限度C(138)controllabilityconcept可控制概念C(139)controllablecost可控制成本C(140)conversioncost加工成本C(141)convertibleloanstock可转换为股票的贷款C(142)corporateappraisal公司评估C(143)corporateplanning公司计划C(144)corporatesocialreporting公司社会报告C(145)cost成本C(146)costaccount成本账户C(147)costaccounting成本会计C(148)costaccountingmanual成本手册C(149)costadjustment成本调整C(150)costallocation成本分配C(151)costapportionment成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中心C(156)costdriver成本动因C(157)costofcapital资本成本C(158)costofgoodssold销货成本C(159)costofnon-conformance非相符成本C(160)costofsales销售成本C(161)costreduction成本降低C(162)coststructure成本结构C(163)costunit成本单位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本计算C(166)creditnote贷项通知C(167)creditreport信贷报告书C(168)creditor债权人C(169)creditordaysratio应付账款天数率C(170)creditorsledger应付账款分类账C(171)criticalevent关键事项C(172)criticalpath关键路线C(173)cumulativepreferenceshares累积优先股C(174)currentasset流动资产C(175)currentcostaccounting现时成本会计C(176)currentliabilities流动负债C(177)currentpurchasingpoweraccounting现时购买力会计C(178)currentratio流动比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycletime周转时间D(182)debenture债券D(183)debitnote借项通知D(184)debitcapacity举债能力D(185)debtratio债务比率D(186)debtor债务人;应收账款D(187)debtordaysratio应收账款天数率D(188)debtorsledger应收账款分类账D(189)debtor'ageanalysis应收账款账龄分析D(190)decisiondrivencosts决策连动成本D(191)decisiontree决策树D(192)defects次品D(193)deferredexpenditure递延支出D(194)deferredshares递延股份D(195)deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部门报表D(198)departmentalbudget部门预算D(199)depreciation折旧D(200)dispatchnote发运单D(201)developmentcost开发成本D(202)differentialcost差别成本D(203)directcost直接成本D(204)directdebit直接借项D(205)directhoursyield直接小时产出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小时率D(208)directsonindirectwork间接工作事项上的工时D(209)discountrate贴现率D(210)discountedcashflow现金流量贴现D(211)discretionarycost酌量成本D(212)distributioncost摊销成本D(213)diversions移用D(214)divertedhours移用小时D(215)divertedhoursratio移用工时比率D(216)dividend股利D(217)dividendcover股利产出率D(218)dividendpershare每股股利D(219)dog疲软产品D(220)doubleentryaccounting复式会计D(221)double-entrybook-keeping复式薄记D(222)doubtfuldebts可疑债务D(223)downtime停工时间D(224)dynamicprogramming动态规划E(225)earningpershare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)经济订购批量E(228)efficientmarkethypothesis有效市场假设E(229)efficiencyration效率性比率E(230)elementofcost成本要素E(231)entity经济个体E(232)environmentalaudit环境审计E(233)environmentalimpactassessment环境影响评价E(234)EOQ经济订购批量E(235)equity权益E(236)equitymethodofaccounting权益法会计计算E(237)equitysharecapital权益股本E(238)equivalentunits当量E(239)event事项E(240)exceptionalitems例外事项E(241)expectedvalue期望值E(242)expenditure支出E(243)expenses费用E(244)externalaudit外部审计E(245)externalfailurecost外部损失成本E(246)extraordinaryitems非常事项F(247)factorygoods让售商品F(248)factoring应收帐款让售F(249)fairvalue公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)finalaccounts年终报表F(253)financelease融资租赁F(254)financialaccounting财务会计F(25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