审计英语术语1专业英语

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1、审计英语术语时间:2007-09-24 18:18来源:网络收集 作者:不详 点击: 97次审计英语术语 audit 审计CPA 注册会计师assurance 可信性保证audit of financial statements 财务报表审计agreed-upon procedures 执行商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性、可信程序reliab

2、ility 可靠性、可靠程序relevance 相关、相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注册会计师考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior/CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit

3、 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the exsiting CPA 现任审计师the preceding CPA(The predecessor CPA 后任会计师audit appointment 审计委托the agreed term 约定条款accpet an audit engaement 接受业务委托the objective of the engaement 委托目的the scope of

4、 the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engaement 变更约定书shareholder 股东component 组成部分knowledge of the entity's business 了解补审计单位情况performing an

5、audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of , a preminary knowledge of  初步了解a more particular knowledge of  进一步了解prior to accepting

6、an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year's working papers 以前年度工作底稿director 董事senior operating personel 高级管理人员internal audit personel, internal audit's&#

7、160;内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专

8、业判断business risks(of the client) 经营风险mannagement response thereto 管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明rerated party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall a

9、udit plan 总体审计计划the detailed audit plan 具体审计计划effcient audit 提高审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 

10、;重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not elim

11、inate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏

12、忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit t

13、est 审计测试的固有限制disscuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement  解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为de

14、liberate failure to record transctions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会re

15、gulatory and enforcement authorities 临管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall finacial statement level and in related  财务报表层面和account balances and transaction levels 相

16、关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive te

17、st 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature,timing and extend  修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk  审计风险inher

18、ent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 风险性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control r

19、isks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of

20、 control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart&

21、#160;流程图written narrative 文字叙述questinnaire 调查问卷reperformance of internal control 重新执行内部控制computer-assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evedence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit ev

22、idence 审计证据的充分性appropriateness of audit evedence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cutoff 截止mechanical accuracy 

23、;机械准备性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalou

24、s error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of i

25、ncorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit wor

26、king papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriente

27、d working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人flowchart 流程图internal control questionnaire 内部控制调

28、查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund

29、60;找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cutoff bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运

30、文件bill of lading 提货单billing 开票sales invoice 销售发票extens 小计footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmat

31、ion request 消极式孙证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor's invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利resonableness 合理性authenticit

32、y 真实性overhead 期间费用manufacturing overhead 制造费用bill of materails 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单prodution runs 生产流

33、程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certi

34、ficate 股票broker's advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable intrument 流通票据collateral

35、 抵押品liens and mortgaes 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity

36、0;被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introdutory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material  重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adquately disclosed 适当披露the extent of impact on the finacial statemnts 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告