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只为认真做自己

和审计有关的英文词汇表

说起审计就会想起传说中的“四大”,说起“四大”,就会想起高薪、跳板、高强度工作……不废话了,还是学英文吧,与审计有关的单词。

audit

审计

CPA(Certified Public Accountant)

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

reliability

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

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 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 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 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

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 audit 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

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 eliminate

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 test

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

deliberate 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

regulatory 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 test

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

inherent 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 risks

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 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

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 evidence 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 all ocation 估价与分摊

presentation and disclosure 表达与披露

validity 合法性

cutoff 截止

mechanical accuracy 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

anomalous 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 incorrect 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 working 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-oriented 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 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 confirmation 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

authenticity 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 certificate 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 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 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

via



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7 个评论 火速盖楼»

  1. 和justin有什么关系?

    (0) (0)
  2. The predecessor CPA 是 前任

    (9) (9)
  3. successor CPA 是后任会计师

    (7) (6)
  4. Hi there my mates, how is everything? Here it is truly pleasant Video game games collection. i enjoyed a lot.

    (5) (6)

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