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因?qū)W習(xí)需要，從網(wǎng)上找來審計英漢詞匯，現(xiàn)修改其中一些錯誤，整理后編輯如下：如有需要的朋友可下載其pdf格式
http://u./file/f4d900e2d8 審計英漢詞匯Auditing_Vocabulary（amended）.pdf 或http://ishare.iask.sina.com.cn/f/8813826.html audit審計 CPA 注冊會計師 assurance 保證 audit of financial statements 財務(wù)報表審計 agreed-upon procedures 商定程序 compilation 編制 high levels of assurance 高保證水平 moderate levels of assurance 中等保證水平 credibility 可信性 reliability 可靠性 relevance 相關(guān),相關(guān)性 continuing professional education(CPE) 職業(yè)后續(xù)教育 A uniform CPA examination 統(tǒng)一注會考試 professional skepticism 職業(yè)謹(jǐn)慎 objectivity 客觀，客觀性 professional competence 專業(yè)勝任能力 Senior CPA-in-charge 項目經(jīng)理 audit engagement letter 業(yè)務(wù)約定書 recurring audit 連續(xù)審計、常年審計 the client 委托人 the nominated CPA 被提名審計師 change CPA 更換審計師 the existing CPA 現(xiàn)任審計師 the preceding CPA 后任注冊會計師 The predecessor CPA 后任注冊會計師 audit appointment 審計委托 the agreed term 約定條款 accept an audit engagement 接受業(yè)務(wù)委托 the objective of the engagement 委托目的 the scope of the audit 審計范圍 issue the audit report 出具審計報告 other CPA 其他注冊會計師 expert 專家 withdraw 撤銷 an initial audit 初次審計 the board of directors 董事會 a change in engagement 變更約定書 shareholder 股東 component 組成部分 knowledge of the entity’s business 了解補(bǔ)審計單位情況 performing an audit of financial statements 實施財務(wù)報表審計 assess inherent and control risks 評估固有風(fēng)險和內(nèi)部控制風(fēng)險 determine the nature, timing and extend of the audit procedures 決定審計程序的性質(zhì)、時間和范圍 a general knowledge of, 初步了解 a preliminary knowledge of 初步了解 a more particular knowledge of 進(jìn)一步了解 prior to accepting an engagement 接受業(yè)務(wù)委托之前 following acceptance of the engagement 接受業(yè)務(wù)委托之后 update and revaluate information gathered previously 更新并重新評價以前收集的信息 the prior year’s working papers 以前年度工作底稿 director 董事 senior operating personnel 高級管理人員 internal audit personnel 內(nèi)部審計人員 internal audit reports 內(nèi)部審計報告 minutes of meeting 會議紀(jì)要 material sent to shareholders or filed with regulatory authorities 寄送股東或報送臨管部門備案的資料 interim financial reports 中期財務(wù)報告 management policy manual 管理政策手冊 chart of accounts 會計科目表 exercise professional judgment 做出專業(yè)判斷 business risks(of the client) 經(jīng)營風(fēng)險 management response thereto管理當(dāng)局的對策 appropriateness 適當(dāng)性 accounting estimate 會計估計 management representations 管理層聲明 rerated party 關(guān)聯(lián)方 related party transaction 關(guān)聯(lián)方交易 going concern assumption 持續(xù)經(jīng)營假設(shè) audit plan 審計計劃 the overall audit plan 總體審計計劃 the detailed audit plan 具體審計計劃 efficient audit 審計效率 the size of the entity 被審計單位的規(guī)模 the complexity of the audit 審計的復(fù)雜性 the specific methodology and technology 具體的方法和技術(shù) financial performance 財務(wù)業(yè)績 material misstatement 重大遺漏 significant audit areas 重點審計領(lǐng)域 coordination 協(xié)調(diào) review 復(fù)核 statutory responsibility 法定責(zé)任 time budget 時間預(yù)算 error 錯誤 fraud 舞弊 modified or additional procedure 修改或追加審計程序 plan and perform audit procedure 計劃和實施審計程序 adequate accounting and internal control system 適當(dāng)?shù)臅嫼蛢?nèi)部控制系統(tǒng) reduce but not eliminate 減少但不能消除 manipulation 篡改 falsification 偽造 alteration of records or documents 更改文件或憑證 misappropriation of assets 侵占資產(chǎn) transactions without substance 虛構(gòu)交易 misapplication of accounting policies 濫用會計政策 the underlying records 原始憑證 oversight or misinterpretation 疏忽或誤解 unusual pressures 異常壓力 accounting policy alternative 會計政策變更 unusual transactions 異常交易 incomplete files 不完整文件 out of balance control accounts 財戶余額不平衡 lack of proper authorization 缺乏恰當(dāng)?shù)氖跈?quán) computer information systems environment 計算機(jī)信息系統(tǒng)環(huán)境 inherent limitations of audit test 審計測試的固有限制 discuss with management 與管理層討論 the remedial action 糾正措施 seek legal advice 尋求法律咨詢 laws and regulations 法律與規(guī)章 noncompliance 沒有遵守 withdrawal from the engagement 解除業(yè)務(wù)約定 senior management 高級管理層 detect noncompliance laws and regulations 發(fā)現(xiàn)沒有遵守法律與規(guī)章的行為 deliberate failure to record transactions 故意漏記交易 senior management override of control 高級管理層逾越控制 intentional misrepresentations being made to the CPA 故意對CPA做出錯誤陳述 written representation 管理層聲明 the suspected noncompliance 涉嫌存在違法行為 audit committee 審計委員會 supervisory board 監(jiān)事會 regulatory and enforcement authorities 監(jiān)管和執(zhí)法機(jī)構(gòu) materiality 重要性 exceed the materiality level 超過重要性水平 approach the materiality level 接近重要性水平 an acceptably low level 可接受的低水平 the overall financial statement level and in related 財務(wù)報表層面和 account balances and transaction levels 相關(guān)賬戶、交易層面 the detected but uncorrected misstatements or omissions 已發(fā)現(xiàn)但尚未調(diào)整的錯報或漏報 misstatements or omissions 錯報或漏報 the detected and the projected misstatements or omissions 已發(fā)現(xiàn)和推斷的錯報或漏報 aggregate 累計 subsequent events 期后事項 contingencies 或有事項 extend the scope of the substantive test 擴(kuò)大實質(zhì)性測試范圍 adjust the financial statements 調(diào)整財務(wù)報表 perform additional audit procedures 執(zhí)行追加的審計程序 carry out extended or additional tests of control 實施擴(kuò)大或追加的控制測試 modify the nature, timing and extend 修改實質(zhì)性程序的性質(zhì)、時間 of planned substantive procedures 和范圍 audit risk 審計風(fēng)險 inherent risk 固有風(fēng)險 control risk 控制風(fēng)險 detection risk 檢查風(fēng)險 inappropriate audit opinion 不恰當(dāng)?shù)膶徲嬕庖?/span> material misstatement 重大錯報 analytical procedures risk 風(fēng)險性測試風(fēng)險 substantive tests of the detail risk 細(xì)節(jié)測試風(fēng)險 tolerable misstatement 可容忍錯報 the combined level of inherent and control risks 固有風(fēng)險和控制風(fēng)險的綜合水平 the acceptable of detection risk 可接受的檢查風(fēng)險 planned assessed level of control risk 計劃評估的控制風(fēng)險 small business 小規(guī)模企業(yè) accounting system 會計系統(tǒng) internal control system 內(nèi)部控制系統(tǒng) control environment 控制環(huán)境 control procedures 控制程序 compliance test 符合性程序 test of control 控制測試 walk-through test 穿行測試 management letter 管理建議書 material weakness in internal control 內(nèi)部控制的重大缺陷 risk assessment 風(fēng)險評估 control activities 控制活動 information 信息 communication 溝通 monitoring 監(jiān)督 procedures manual 程序手冊 job descriptions 工作說明 flow chart 流程圖 written narrative 文字?jǐn)⑹?/span> questionnaire 調(diào)查問卷 reperformance of internal control 重新執(zhí)行內(nèi)部控制 computer－assisted audit techniques 計算機(jī)輔助審計程序 communication with management 與管理導(dǎo)溝通 audit evidence 審計證據(jù) tests of control 控制測試 substantive procedures 實質(zhì)性程序 sufficiency of audit evidence 審計證據(jù)的充分性 appropriateness of audit evidence 審計證據(jù)的恰當(dāng)性 assertions 認(rèn)定 existence or occurrence 存在或發(fā)生 completeness 完整性 rights and obligations 權(quán)利與義務(wù) valuation or allocation 估價與分?jǐn)?/span> presentation and disclosure 表達(dá)與披露 validity 合法性 cut-off 截止 mechanical accuracy 機(jī)械準(zhǔn)確性 classification 分類 disclosure 披露 inspection 檢查 supervision of counting 監(jiān)盤 observation 觀察 enquiry 詢問 confirmation 函證 computation 計算 analytical procedures 分析性程序 vouch 核對 aged trial balance 賬齡分析表 trace 追查 audit sampling 審計抽樣 error 錯誤 anomalous error 偶發(fā)性錯誤 expected error 預(yù)期誤差 population 總體 sampling risk 抽樣風(fēng)險 non-sampling risk 非抽樣風(fēng)險 sampling unit 抽樣單位 statistical sampling 統(tǒng)計抽樣 stratification 分層 tolerable error 可容忍誤差 the risk of under reliance 信賴不足風(fēng)險 the risk of over reliance 信賴過度風(fēng)險 the risk of incorrect rejection 誤拒風(fēng)險 the risk of incorrect acceptance 誤受風(fēng)險 the rate of deviation 偏離程度 sample size 樣本量 required confidence level 可信賴水平 the number of sampling units in the population 總體中樣本的數(shù)量 methods used 所選用的方法 effective audit 審計效果 efficient audit 審計效率 audit working papers(documentation) 審計工作底稿 working trial balance 試算平衡表 adjusting and reclassification entries 調(diào)整和重分類分錄 audit mark 審計標(biāo)識 indexing and cross-referencing 索引和交叉索引 permanent audit files 永久性檔案 current audit files 當(dāng)期檔案 comprehensive working papers 綜合類工作底稿 audit-oriented working papers 業(yè)務(wù)類工作底稿 reference working papers 備查類工作底稿 the use of standardized working papers 使用標(biāo)準(zhǔn)工作底稿 checklists 核對用清單 cash receipt 現(xiàn)金收據(jù) cash disbursement 現(xiàn)金支出 petty cash 零用現(xiàn)金 custody 保管 custodian 保管人 flowchart 流程圖 internal control questionnaire 內(nèi)部控制調(diào)查問卷 walk-through of the system 系統(tǒng)的穿行測試 segregation of duties 職責(zé)劃分 deposit slip 存款憑單 purchase order 采購訂單 receiving report 驗收報告 general ledger 總分類賬 bank statement 銀行對賬單 bank reconciliation 銀行存款余額調(diào)節(jié)表 balance sheet date 資產(chǎn)負(fù)債表日 check outstanding 未兌現(xiàn)支票 change fund 找零備用金 cash count 現(xiàn)金盤點 kiting 開空頭支票 float period 浮游期 cut-off bank statement 截止性銀行對賬單 unearned revenue 預(yù)收賬款 net realizable value 可變現(xiàn)凈值 collateral 抵押 sales order 銷售通知單 storeroom 倉庫 storekeeper 倉庫保管員 perpetual inventory record 永續(xù)盤存記錄 shipping document 貨運文件 bill of lading 提貨單 billing 開票 sales invoice 銷售發(fā)票 footing 加總、合計 price list 價目表 aging schedule 賬齡分析表 aged trial balance 過期賬項試算表 break down 分解、按細(xì)目分類 delinquent account 過期賬戶 confirmation 函證 positive confirmation request 積極式函證 negative confirmation request 消極式函證 advance 預(yù)付款 purchase requisition 請購單 purchase order 訂購單 vouchers payable 應(yīng)付憑單 vendor’s invoice 賣方發(fā)票 discrepancy 差異 description 貨物的說明、種類 vouchers 付款憑單 treasurer 出納員 remittance 匯款、付款 gross margin 毛利 reasonableness 合理性 authenticity 真實性 overhead 期間費用 manufacturing overhead 制造費用 bill of materials 用料單 inspection record 驗收記錄 job cost 訂單成本計算單 labor cost distribution 人工成本分配表 material requisition 領(lǐng)料單 payroll summary 工資匯總表 payroll ledger 工資登記薄 production order 生產(chǎn)通知單 production runs 生產(chǎn)流程 rate and deduction authorization form 工資率及扣減授權(quán)表 time card 計時卡 time ticket 計時單 accountability 成本會計 routing sheet 流程表 supplies 機(jī)物料消耗 utilities 公用事業(yè)費 job order 分批工作通知單 inventory-taking 存貨盤點 test count 抽點 inventory tag 存貨標(biāo)簽 bond certificate 債券 stock certificate 股票 broker’s advice 經(jīng)紀(jì)人意見書 paid-in-capital 實收資本 treasury stock 庫存股 bond debenture 債券契約 portfolio 證券組合投資 leasehold 租賃的 asset retirement order 資產(chǎn)報廢通知單 registrar 注冊管理機(jī)構(gòu) transfer agent 過戶代理人 trust company 信托公司 negotiable instrument 流通票據(jù) collateral 抵押品 liens and mortgages 留置與抵押 minutes of board of directors 董事會會議記錄 trustee 受托管理人 restrictive covenant 限制性條款 contributed capital 實繳資本 stub 存根 audit report 審計報告 the truthfulness of the audit report 審計報告的真實性 the legitimacy of the audit report 審計報告的合法性 entity 被審計單位、客戶 addressee of the audit report 審計報告的收件人 unqualified opinion 無保留意見 qualified opinion 保留意見 disclaimer of opinion 無法表示意見 adverse opinion 否定意見 introductory paragraph 引言段 scope paragraph 范圍段 opinion paragraph 意見段 explanatory paragraph 說明段 material 重要 professional language 專業(yè)術(shù)語 scope limitation 范圍限制 unadjusted events 未調(diào)整事項 adequately disclosed 適當(dāng)披露 the extent of impact on the financial statements 對會計報表反映的影響程序 audit report on special purpose engagements 特殊目的的審計報告 the Implementary Rules of the Audit law審計法實施條例 audit of financial revenues and expenditures財務(wù)收支審計 special audit專項審計 adverse opinion否定意見 |
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