审计英语词汇汇总_审计实用英语词汇汇总
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注册会计师考试《审计》中用到的128个英文单词
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 aurance 高水平保证7.compilation 编制8.reliability 可靠性9.relevance 相关性
10.profeional skepticism 职业谨慎11.objectivity 客观性
12.profeional 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 succeor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.iue the audit report 出具审计报告22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity‘ s busine 了解被审计单位情况
25.ae material mitatement 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 year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.busine risks 经营风险
32.appropriatene 适当性33.accounting estimate 会计估计
34.management representations 管理层声明35.going concern aumption 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.misappropriation of aets 侵占资产42.transactions without substance 虚假交易43.unusual preures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 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 in related account balances and transaction levels 财务报表层和相关账户、交易层
50.mitatements or omiions 错报或漏报51.aggregate 总计
52.subsequent events 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 检查风险
57.inappropriate audit opinion 不适当的审计意见58.material mitatement 重大的错报59.tolerable mitatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.aeed level of material mitatement risk 重大错报
风险的评估水平
62.simall busine 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试66.communication 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.aertions 认定72.esistence 存在73.occurrence 发生74.completene 完整性
75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.claification 分类80.inspection 检查
81.supervision of counting 监盘82.observation 观察83.confirmation 函证84.computation 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
ACCA2.6词汇表31audit report as a means of communication审计报告如一个通讯方法
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 cro-referencing 索引和交叉索引103.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108.net 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 requisition 请购单115.receiving report 验收报告116.gro 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.addreee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见
（372词）序号英语汉语
1ability to perform the work能力履行工作2acceptance procedures承兑程序过程3accountability经管责任,问责性4accounting estimate会计估计
5accounts receivable listing应收帐款挂牌6accounts receivable应收账款7accruals listing应计项目挂牌8accruals应计项目9accuracy准确性
10adverse opinion否定意见
11aged analysis年老的分析（法,学）研究12agents代理人
13agreed-upon procedures约定审查业务14analysis of errors错误的分析（法,学）研究15anomalous error反常的错误16appointment ethics任命伦理学17appointment任命
18aociated firms联合的坚挺
19aociation of chartered certified accounts（ACCA）计的证（经执业的结社（ACCA）
20aurance engagement保证债务21aurance保证22audit审计,审核,核数23audit acceptance审计承兑24audit approach审计靠近
25audit committee审计委员会,审计小组26ahudit engagement审计业务约定书27audit evaluation审计评价28audit evidence审计证据29audit plan审计计划30audit program审计程序
32audit report审计报告33audit risk审计风险34audit sampling审计抽样35audit staffing审计工作人员36audit timing审计定时37audit trail审计线索38auditing standards审计准则
39auditors duty of care审计（查帐）员的抚养责任40auditors report审计报告
41authority attached to ISAs代理权附上到国际砂糖协定
42automated working papers自动化了工作文件43bad debts坏账44bank银行
45bank reconciliation银行对账单,余额调节表46beneficial interests受益权47best value最好的价值48busine risk经营风险
49cadbury committeecadbury 委员会50cash count现金盘点特51cash system兑现系统
52changes in nature of engagement改变债务的性质上
53charges and commitments费用和评论54charities宽大55tom wallstom 墙壁
56chronology of an audit一审计的年代表57CIS application controlsCIS 申请控制
58CIS environments stand-alone microcomputersCIS 环境单机微型计算器
59client screening委托人甄别60closely connected接近地连接61clubs俱乐部
62communications between auditors and management通讯在审计（查帐）员和经营之间
63communications on internal control内部控制上的通讯
64companies act公司法
65comparative financial statements比较财务报表66comparatives比较的67competence能力
68compilation engagement编辑债务69completene完整性
70completion of the audit审计的结束
71compliance with accounting regulations符合～的作法会计规则
72computers aisted audit techniques（CAATs）计算器援助的审计技术（CAATs）73confidence信任74confidentiality保密性
75confirmation of accounts receivable应收帐款的查证76conflict of interest利益冲突
77constructive obligation建设的待付款78contingent aet或有资产79contingent liability或有负债80control environment控制环境81control procedures控制程序82control risk控制风险83controversy论战
84corporate governance公司治理,公司管制85corresponding figures相应的计算86cost of conversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人
90current audit files本期审计档案
91database management system（DBMS）数据库管理制度（数据管理系统
92date of report报告的日期93depreciation折旧,贬值
94design of the sample样品的设计95detection risk检查风险
96direct verification approach直接核查法97directional testing方向的抽查98directors emoluments董事酬金99directors serve contracts董事服务合约
100disagreement with management与经营的不一致101disclaimer ofopinion拒绝表示意见102distributions分销,分派
103documentation of understanding and aement of control risk控制风险的协商和评定的文件编集104documenting the audit proce证明审计程序105due care应有关注
106due skill and care到期的技能和谨慎107economy经济108education教育
109effectivene效用,效果110efficiency效益,效率
111eligibility / ineligibility合格 / 无被选资格112emphasis of matter物质的强调113engagement economics债务经济学114engagement letter业务约定书115error差错
116evaluating of results of audit procedures审计手序的结果评估
117examinations检查118existence存在性119expectations期望差距120expected error预期的错误121experience经验122expert专家
123external audit独立审计
124external review reports外部的评论报告
125fair公正
126fee negotiation费谈判
127final aement of control risk控制风险的确定评定
128final audit期末审计
129financial statement aertions财政报告宣称130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134fraud欺诈
135fundamental principles基本原理136general CIS controls一般的 CIS 控制
137general reports to mangement对（牛犬等的）疥癣的一般报告
138going concern aumption持续经营假设139going concern持续经营
140goods on sale or return货物准许退货买卖141goodwill商誉142governance统治
143greenbury committeegreenbury 委员会144guidance for internal auditors指导为内部审计员145hampel committeehampel 委员会146haphazard selection随意选择147hospitality款待
148human resources人力资源
149IAPS 1000 inter-bank confirmation proceduresIAPS 1000 在中间-银行查证程序过程
150IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器
151IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-（与主机）联机计算器系统152IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境-数据库系统
153IAPS 1005 the special considerations in the audit of s
mall entities在小的个体审计中的 IAPS 1005 特别的考虑154IAS 2 inventories信息家电 2 库存
155IAS 10events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件
156IFACs code of ethics for profeional accountantsIFACs 道德准则为职业会计师157income tax所得税
158incoming auditors收入审计（查帐）员159independent estimate独立的估计
160ineligible for appointment无被选资格的为任命161information technology信息技术162inherent risk固有风险
163initial communication签署通讯164insurance保险165intangibles无形166integrity完整性167interim audit中期审计168internal auditing内部审计169internal auditors内部审计师
170internal control evaluation questionnaires（ICEQs）内部控制评价调查表
171internal control questionnaires（ICQs）内部控制调查表
172internal control system内部控制系统173internal review aignment内部的评论转让174international audit and aurance standards board（IAASB）国际的审计和保证标准登船（IAASB）175international auditing practice statements（IAPSs）国际的审计实务声明（IAPSs）
176international federation of accountants（IFAC）国际会计师联合会（IFAC）
177inventory system盘存制度178inventory valuation存货估价179ISA 230 documentation文件编制
180ISA 240 fraud and error国际砂糖协定 240 欺诈和
错误
181ISA 250 consideration of law and regulations法和规则的国际砂糖协定 250 考虑
182Isa 260 communications of audit matters with those charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治
183isa 300 planningisa 300 计划编制184isa 310 knowledge of the busine企
业的 isa 310 知识
185isa 320 audit materiality审计重要性
186isa 400 accounting and internal controlisa 400 会计和内部控制
187isa 402 auditconsiderations relating to entities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织
188isa 500 audit evidence审计证据
189isa 501 audit evidence-additional considerations for specific itemsisa 501个审计证据-补偿为特殊条款190isa 510 external confirmationsisa 510个外部的查证
191isa 520 analytical procedures分析性程序192isa 530 audit sampling审计抽样
193isa 540 audit of accounting estimates解释估计的 isa 540 审计
194isa 560 subsequent events期后事项
195isa 580 management representations管理当局声明书
196isa 610 considering the work of internal auditingisa 610 以内部审计的工作看来
197isa 620 using the work of an expertisa 620 使用专家的工作
198isa 700 auditors report on financial statements财务报表上的 isa 700 审计（查帐）员的报告199isa 710 comparativesisa 710个比较的200isa 720 other information in documents containing au
dited financial statementsisa 720 证券包含 audited 财务报表的其他信息
201isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202isas and risas 和 r
203joint monitoring unit连接检验单位
204knowledge of the entitys busine个体的企业知识205law and regulations法和规则206legal and regulations法定权利和规则207legal obligation法定义务,法定责任208levels of aurance保险程度,保障水平209liability负债
210limitation on scope审计范围限制
211limitation of audit审计的提起诉讼的限期212limitations of controls system控制系统的提起诉讼的限期
213litigation and claims诉讼和赔偿214litigation诉讼215loans借款,贷款
216long term liabilities长期负债217lowballinglowballing218management管理
219management integrity经营完整
220management representation letter管理当局声明书221marketing推销,营销,市场学
222material inconsistency决定性的前后矛盾223material mitatements of fact重大误报224materiality重要性225measurement计量
226microcomputers微型计算器227modified reports变更报告228narrative notes叙述证券229nature性质
230negative aurance消极保证231net realizable value可实现净值
232non-current aet register非本期的财产登记233non-executive directors非执行董事234non-sampling risk非抽样风险235non-statutory audits目标236objectivity客观性
237obligating event负有责任事件238obligatory disclosure有拘束的揭示239obtaining work获得工作240occurrence出现
241on-line computer systems（与主机）联机计算器系统
242opening balances期初余额
243operational audits经营审计,作业审计244operational work plans操作上的工作计划245opinion shopping意见购物246other information其他的信息
247outsourcing internal audit支援外包的内部核数248overall review of financial statements财务报表的包括一切的评论
249overdue fees超储未付费250overhead absorption管理费用分配251periodic plan定期的计划
252permanent audit files永久审计档案253personal relationships个人的亲属关系254planning计划编制255population抽样总体256precision精密
257preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易
258preliminary aement of control risk控制风险的预备评定
259prepayments预付款项
260presentation and disclosure提示和揭示
261problems of accounting treatment会计处理的问题
262procedural approach程序上的靠近263procedures程序
264procedures after accepting nomination程序过程在接受提名之后
265procurement采购
266profeional duty of confidentiality保密的职业责任
267projection of errors错误的规划268provision备抵,准备269public duty公共职责270public interest公众利益271publicity宣传
272purchase ledger购货分类账
273purchases and expenses system买和费用系统274purchases cut-off买截止275put on enquiry询价上的期货买卖276qualified opinion保留意见277qualifying disclosure合格揭示
278qualitative aspects of errors错误的性质上的方面279random selection随机选择280reasonable aurance合理保证
281reaeing sampling risk再评价抽样风险282reliability可靠性283remuneration报酬
284report to management对经营的报告285reporting报告
286research and development costs研究和开发成本287reservation of title保留288reserves准备,储备
289revenue and capital expenditure岁入和资本支出290review评论
291review and capital expenditure评论和资本支出292review评论
293review engagement复阅债务294rights认股权
295rights and obligations认股权和待付款296rights to information对信息的认股权297risk and materiality风险和重要性298risk-based approach以风险为基础的方式299romalpa caseromalpa 个案
300rotation of auditor appointments审计（查帐）员任命的循环
301rules of profeional conduct职业道德守则302sales cut-off销售截止303sales system销售（货）制度304sales tax销售税,营业税305sales销售,销货306sample size样本量307sampling risk抽样风险308sampling units抽样单位
309schedule of unadjusted errors未调整的错误表310scope and objectives of internal audit内部核数的范围和目标
311segregation of duties职责划分312service organization服务组织
313significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314small entity小的个体315smaller entities比较小的个体316sole traders个体营业者
317sources of knowledge知识的根源
318specimen letter on internal control内部控制上的样本证书
319stakeholders赌款保存人
320standardised working papers标准化工作文件321statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立
322statement 2:the profeional duty of confidence声明 2: 信任的职业责任
323statement 3: advertising ,publicity and obtaining prof
eional work声明 3: 广告法（学），宣传和获得专业性工作
324statement 5:changes in profeional appointment声明 5: 在职业上的任命中的改变325statistical sampling统计抽样326statutory audit法定审计327statutory books法定卷册328statutory duty法定责任329stewardship总管的职务330strategic plan战略性计划331stratification分层
332subsequent events期后事项333substantive procedures实词程序过程334substantive tests实质性测试
335sufficient appropriate audit evidence充分的适当审计证据
336summarising errorummarising 错误337sundry accruals杂的应计项目338supervision监督
339supervisory and monitoring roles监督的和检验角色
340suppliers statements供应商的声明
341system and internal controls系统和内部的控制342systematic selection系统选择法
343systems-based approach以系统为基础的方式344tangible non-current aets有形的非流动资产345tendering投标,清偿
346terms of the engagement债务的条件347tests of control控制的证人348the AGM周年大会349the board委员会350three Es三 Es351timing定时
352tolerable error可容忍误差
353trade accounts payable and purchases贸易应付帐
款和买
354trade accounts payable listing贸易应付帐款挂牌355training培训356treasury国库,库房357TRUE真实
358turnbull committeeturnbull 委员会359ultra vires越权360uncertainty不确定性
361undue dependence未到（支付）期的未决362unqualified audit report无条件的审计报告363unqualified report无条件的报告364using the knowledge使用知识
365using the work of an expert使用专家的工作366valuation计价，估价
367value for money现金（交易）价格368voluntary disclosure自愿披露369wages and salaries工资，薪金370wages system工资系统371work in progre在产品372working papers工作底稿
