審計(jì)英語詞匯.doc

審計(jì)英語詞匯 大耳朵英語 2007-12-23 15:05:20 【打印】 審計(jì)詞匯 審計(jì)法 Audit Law, Audit Act審計(jì)法實(shí)施條例 the Implementary Rules of the Audit law審計(jì)標(biāo)準(zhǔn) audit criteria，audit standard審計(jì)準(zhǔn)則 auditing standard審計(jì)原則 auditing principles審計(jì)手冊 audit manual公認(rèn)審計(jì)準(zhǔn)則 Generally Accepted Auditing Standards審計(jì)法律規(guī)范 audit laws and regulations審計(jì)體制 audit system審計(jì)權(quán)限 audit purview； audit jurisdiction；audit mandate審計(jì)職責(zé) audit responsibility審計(jì)監(jiān)督 audit supervision； supervision through auditing審計(jì)管轄權(quán) audit jurisdiction審計(jì)執(zhí)法 implementation of audit laws and regulations審計(jì)處理 audit sanction審計(jì)處罰 audit penalty依法審計(jì) conduct auditing in accordance with laws審計(jì)意見 audit opinion審計(jì)決定 audit decision審計(jì)建議 audit suggestion, audit recommendation復(fù)核意見 conclusion of audit review審計(jì)復(fù)議 audit appeal審計(jì)聽證 audit hearing審計(jì)復(fù)核 audit review審計(jì)戰(zhàn)略 audit strategy審計(jì)計(jì)劃 audit plan審計(jì)方案 auditing program審計(jì)目標(biāo) auditing objective審計(jì)范圍 audit scope審計(jì)內(nèi)容 audit coverage審計(jì)結(jié)論 audit conclusion審計(jì)任務(wù) audit assignments審計(jì)結(jié)果 audit finding審計(jì)報告 audit report審計(jì)方法 audit method審計(jì)過程 auditing process審計(jì)證據(jù) audit evidence審計(jì)測試 audit test審計(jì)風(fēng)險 audit risk審計(jì)抽樣 audit sampling審計(jì)軟件 audit software審計(jì)程序 auditing procedures審計(jì)調(diào)查 audit investigation審計(jì)小組 audit team審計(jì)線索 audit trail工作底稿 working paper繞過計(jì)算機(jī)審計(jì) auditing around the computer通過計(jì)算機(jī)審計(jì) auditing through the computer計(jì)算機(jī)輔助審計(jì) computer-assited audit信息技術(shù)審計(jì) IT audit合法性審計(jì) compliance audit, regularity audit合規(guī)性審計(jì) compliance audit綜合審計(jì) comprehensive audit效益審計(jì) value for money audit （VFM audit）績效審計(jì) performance audit財務(wù)審計(jì) financial audit財務(wù)報表審計(jì) financial statement audit財務(wù)收支審計(jì) audit of financial revenues and expenditures決算審計(jì) final account audit經(jīng)濟(jì)責(zé)任審計(jì) accountability audit任中經(jīng)濟(jì)責(zé)任審計(jì) middle term accountability audit離任經(jīng)濟(jì)責(zé)任審計(jì) term-end accountability audit管理審計(jì) management audit項(xiàng)目審計(jì) project audit外部審計(jì) external audit內(nèi)部審計(jì) internal audit政府審計(jì) government audit聯(lián)合審計(jì) joint audit實(shí)地審計(jì) field audit期末審計(jì) final audit期中審計(jì) interim audit定期審計(jì) periodic audit初次審計(jì) initial audit初步審計(jì) preliminary audit事后審計(jì) post-audit事前審計(jì) pre-audit事中審計(jì) concurrent audit專項(xiàng)審計(jì) special audit法定審計(jì) statutory audit后續(xù)審計(jì) successive audit跟蹤審計(jì) follow up audit全過程審計(jì) whole process auditing突擊審計(jì) surprise audit審計(jì)報告 audit report標(biāo)準(zhǔn)報告 standard report長式報告 long-form report短式報告 short-form report審計(jì)工作報告 audit working report審計(jì)結(jié)果公告 Announcement of Audit Findings 審計(jì)長 Auditor General副審計(jì)長 Deputy Auditor General審計(jì)主任 chief auditor資深審計(jì)師 senior auditor審計(jì)師（員） auditor 注冊內(nèi)部審計(jì)師 certified internal auditor（CIA）注冊信息系統(tǒng)審計(jì)師 certified information systems auditor（CISA）注冊公共會計(jì)師 certified public accountant（CPA）特許會計(jì)師 chartered accountant（CA）審計(jì)經(jīng)費(fèi) audit funds審計(jì)業(yè)務(wù)費(fèi) audit operating expense審計(jì)專項(xiàng)經(jīng)費(fèi) special funds for auditing無保留意見:unqualified opinion保留意見 qualified opinion無法表示意見: disclaimer of opinion否定意見:adverse opinion 招生簡章：物流師 | 國際貨代 | 報關(guān)員 | 報檢員 | 采購師 | 學(xué)歷教育 用戶幫助：關(guān)于我們 | 聯(lián)系我們 | 用戶手冊 | 在線報名 | 支付方式 | 論壇 首 頁 智豐培訓(xùn) 智豐人才 智豐就業(yè) 智豐咨詢 智豐知識庫 智豐俱樂部 會員專區(qū) 視頻專區(qū) 窗體頂端2008年暑期班生簡章 站內(nèi)搜索: google提供 窗體底端管理文章資料下載培訓(xùn)課件管理文章分類大學(xué)生就業(yè)合同管理供應(yīng)鏈管理績效考核CRM專欄產(chǎn)品管理 人力資源 企業(yè)家動態(tài)國際管理 成本管理 戰(zhàn)略管理 流程管理 生產(chǎn)管理 知識管理 管理方法 管理雜談 管理理論 自我成長 營銷管理 財務(wù)稅匯質(zhì)量管理 顧客管理 領(lǐng)導(dǎo)力 管理信息 企業(yè)管理 物流管理 項(xiàng)目管理 制度大全表格大全實(shí)用審計(jì)英語詞匯(1)作者：admin發(fā)表時間：2008-3-5 11:31:27瀏覽117次發(fā)表/轉(zhuǎn)載文章可換積分實(shí)用審計(jì)英語詞匯(一) 1abilitytoperformthework能力履行工作2acceptanceprocedures承兌程序過程3accountability經(jīng)管責(zé)任,問責(zé)性4accountingestimate會計(jì)估計(jì)5accountsreceivablelisting應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計(jì)項(xiàng)目掛牌8accruals應(yīng)計(jì)項(xiàng)目9accuracy準(zhǔn)確性10adverseopinion否定意見11agedanalysis年老的分析（法,學(xué)）研究12agents代理人13agreed-uponprocedures約定審查業(yè)務(wù)14analysisoferrors錯誤的分析（法,學(xué)）研究15anomalouserror反常的錯誤16appointmentethics任命倫理學(xué)17appointment任命18associatedfirms聯(lián)合的堅(jiān)挺19associationofcharteredcertifiedaccounts（ACCA）特計(jì)的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20assuranceengagement保證債務(wù)21assurance保證22audit審計(jì),審核,核數(shù)23auditacceptance審計(jì)承兌24auditapproach審計(jì)靠近25auditcommittee審計(jì)委員會,審計(jì)小組26ahuditengagement審計(jì)業(yè)務(wù)約定書27auditevaluation審計(jì)評價28auditevidence審計(jì)證據(jù)29auditplan審計(jì)計(jì)劃30auditprogram審計(jì)程序31auditreportasameansofcommunication審計(jì)報告如一個通訊方法32auditreport審計(jì)報告33auditrisk審計(jì)風(fēng)險34auditsampling審計(jì)抽樣35auditstaffing審計(jì)工作人員36audittiming審計(jì)定時37audittrail審計(jì)線索38auditingstandards審計(jì)準(zhǔn)則39auditorsdutyofcare審計(jì)（查帳）員的撫養(yǎng)責(zé)任40auditorsreport審計(jì)報告41authorityattachedtoISAs代理權(quán)附上到國際砂糖協(xié)定42automatedworkingpapers自動化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對賬單,余額調(diào)節(jié)表46beneficialinterests受益權(quán)47bestvalue最好的價值48businessrisk經(jīng)營風(fēng)險49cadburycommitteecadbury委員會50cashcount現(xiàn)金盤點(diǎn)51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53chargesandcommitments費(fèi)用和評論54charities寬大55tomwallstom墻壁56chronologyofanaudit一審計(jì)的年代表57CISapplicationcontrolsCIS申請控制58CISenvironmentsstand-alonemicrocomputersCIS環(huán)境單機(jī)微型計(jì)算器59clientscreening委托人甄別60closelyconnected接近地連接61clubs俱樂部62communicationsbetweenauditorsandmanagement通訊在審計(jì)（查帳）員和經(jīng)營之間63communicationsoninternalcontrol內(nèi)部控制上的通訊64companiesact公司法65comparativefinancialstatements比較財務(wù)報表66comparatives比較的67competence能力68compilationengagement編輯債務(wù)69completeness完整性70completionoftheaudit審計(jì)的結(jié)束71compliancewithaccountingregulations符合的作法會計(jì)規(guī)則72computersassistedaudittechniques（CAATs）計(jì)算器援助的審計(jì)技術(shù)（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable應(yīng)收帳款的查證76conflictofinterest利益沖突77constructiveobligation建設(shè)的待付款78contingentasset或有資產(chǎn)79contingentliability或有負(fù)債80controlenvironment控制環(huán)境81controlprocedures控制程序82controlrisk控制風(fēng)險83controversy論戰(zhàn)84corporategovernance公司治理,公司管制85correspondingfigures相應(yīng)的計(jì)算86costofconversion轉(zhuǎn)換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計(jì)檔案91databasemanagementsystem（DBMS）數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)）92dateofreport報告的日期93depreciation折舊,貶值94designofthesample樣品的設(shè)計(jì)95detectionrisk檢查風(fēng)險96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營的不一致101disclaimerofopinion拒絕表示意見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk控制風(fēng)險的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)約定書115error差錯116evaluatingofresultsofauditprocedures審計(jì)手序的結(jié)果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯誤121experience經(jīng)驗(yàn)122expert專家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評論報告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險的確定評定128finalaudit期末審計(jì)129financialstatementassertions財政報告宣稱130financial財務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報告138goingconcernassumption持續(xù)經(jīng)營假設(shè)101disclaimerofopinion拒絕表示意見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk控制風(fēng)險的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)約定書115error差錯116evaluatingofresultsofauditprocedures審計(jì)手序的結(jié)果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯誤121experience經(jīng)驗(yàn)122expert專家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評論報告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險的確定評定128finalaudit期末審計(jì)129financialstatementassertions財政報告宣稱130financial財務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報告138goingconcernassumption持續(xù)經(jīng)營假設(shè)139goingconcern持續(xù)經(jīng)營140goodsonsaleorreturn貨物準(zhǔn)許退貨買賣141goodwill商譽(yù)142governance統(tǒng)治143greenburycommitteegreenbury委員會144guidanceforinternalauditors指導(dǎo)為內(nèi)部審計(jì)員145hampelcommitteehampel委員會146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中間-銀行查證程序過程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS環(huán)境-單機(jī)微型計(jì)算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS環(huán)境-（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個體審計(jì)中的IAPS1005特別的考慮154IAS2inventories信息家電2庫存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家電10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德準(zhǔn)則為職業(yè)會計(jì)師157incometax所得稅158incomingauditors收入審計(jì)（查帳）員159independentestimate獨(dú)立的估計(jì)160ineligibleforappointment無被選資格的為任命161informationtechnology信息技術(shù)162inherentrisk固有風(fēng)險163initialcommunication簽署通訊164insurance保險165intangibles無形166integrity完整性167interimaudit中期審計(jì)168internalauditing內(nèi)部審計(jì)169internalauditors內(nèi)部審計(jì)師170internalcontrolevaluationquestionnaires（ICEQs）內(nèi)部控制評價調(diào)查表171internalcontrolquestionnaires（ICQs）內(nèi)部控制調(diào)查表172internalcontrolsystem內(nèi)部控制系統(tǒng)173internalreviewassignment內(nèi)部的評論轉(zhuǎn)讓174internationalauditandassurancestandardsboard（IAASB）國際的審計(jì)和保證標(biāo)準(zhǔn)登船（IAASB）175internationalauditingpracticestatements（IAPSs）國際的審計(jì)實(shí)務(wù)聲明（IAPSs）176internationalfederationofaccountants（IFAC）國際會計(jì)師聯(lián)合會（IFAC）177inventorysystem盤存制度178inventoryvaluation存貨估價179ISA230documentation文件編制180ISA240fraudanderror國際砂糖協(xié)定240欺詐和錯誤注會審計(jì)英語詞匯表作者：-文章來源：轉(zhuǎn)載點(diǎn)擊數(shù)： 809更新時間：2008-5-26 Auditing 審計(jì) 1.Assurance engagements and external audit 鑒證業(yè)務(wù)和外部審計(jì) Materiality， true and fair presentation， reasonable assurance 重要性，真實(shí)、公允反映，合理保證 Appointment， removal and resignation of auditors 注冊會計(jì)師的聘用，解聘和辭職 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 審計(jì)意見類型：無保留意見，保留意見，否定意見，無法表示意見 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 職業(yè)道德：獨(dú)立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為 Engagement letter 審計(jì)業(yè)務(wù)約定書 2.Planning and risk assessment 審計(jì)計(jì)劃和風(fēng)險評估 General principles 一般原則 Plan and perform audits with an attitude of professional skepticism 計(jì)劃和執(zhí)行審計(jì)業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度 Audit risks = inherent risk control risk detection risk 審計(jì)風(fēng)險=固有風(fēng)險控制風(fēng)險檢查風(fēng)險 Risk-based approach 風(fēng)險導(dǎo)向型審計(jì) Understanding the entity and knowledge of the business 了解被審單位 Assessing the risks of material misstatement and fraud 估計(jì)重大錯報或舞弊的風(fēng)險 Materiality （level）， tolerable error 重要性水平，可容忍誤差 Analytical procedures 分析性復(fù)核程序 Planning an audit 制定審計(jì)計(jì)劃 Audit documentation： working papers 審計(jì)記錄：工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用專家工作 Rely on the work of internal audit 利用內(nèi)部審計(jì)人員的工作 3.Internal control 內(nèi)部控制 The evaluation of internal control systems 內(nèi)部控制系統(tǒng)評價Tests of control 控制測試 Substantive procedures （time， nature， extent） 實(shí)質(zhì)性程序（時間，性質(zhì)，范圍） Transaction cycles： revenue， purchases， inventory， etc. 4.Audit evidence 審計(jì)證據(jù) Obtain sufficient， appropriate audit evidence 獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù) Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 財務(wù)報表所包含的認(rèn)定：完整性，發(fā)生，存在，計(jì)價，表達(dá)和披露，權(quán)利和義務(wù) The audit of specific items 具體項(xiàng)目的審計(jì) Receivables： confirmation 應(yīng)收賬款：函證 Inventory： counting， cut-off， confirmation of inventory held by third parties 存貨：盤點(diǎn)，截止測試，對第三方持有存貨進(jìn)行函證Payables： supplier statement reconciliation， confirmation 應(yīng)付賬款：供應(yīng)商對帳，函證 Bank and cash： bank confirmation 貨幣資金：銀行函證 Auditing sampling 審計(jì)抽樣 5.Review 復(fù)核 Subsequent events 期后事項(xiàng) Going concern 持續(xù)經(jīng)營 Management representations 管理層聲明 Audit finalization and the final review： unadjusted differences 終結(jié)審計(jì)和最后復(fù)核：未調(diào)整差異 6.Reporting 審計(jì)報告Appendix帳目名詞一、 資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進(jìn)銷差價 Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具