会计审计专业英语 (21)
审计考试中用到的英文单词（一）
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 assurance ⾼⽔平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional 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 successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue 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 business 了解被审计单位情况25.assess material misstatement 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.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 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 assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 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.misstatements or omissions 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 misstatement 重⼤的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重⼤错报风险的评估⽔平62.simall business 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。
注册会计师审计专业术语中英对照
注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：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 assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional 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 successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue 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 business 了解被审计单位情况25.assess material misstatement 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.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 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 assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materiality 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.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events/events after the balance sheet date 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 misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.control test/test of control 控制测试65.walk-through test 穿行测试munication 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.assertions 认定72.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cut-off 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting /physical inspection 监盘82.observation 观察83.confirmation 函证putation 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 cross-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 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.gross 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.addressee 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否定意见其他相关词汇：注册会计师审计CPA audit内部审计internal audit政府审计public sector audit账项基础审计accounting number-based audit风险导向审计方法risk-oriented audit approach普华永道Princewater – houseCoopers安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPs国际会计师联合会IFAC国际审计和鉴证准则理事会IAASB美国注册会计师协会AICPA中国注册会计师协会CICPA鉴证业务assurance services审阅业务review其他鉴证业务audit related services注册会计师的法律责任Professional responsibility“深口袋”理论deep-pocket theory创新会计处理creative accounting诉讼爆炸litigation explosion违约breach the contract过失negligence/Misconduct欺诈cheat / illegal acts舞弊fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.国际趋同global convergence /international convergence技术准则technical standards注册会计师职业道德规范code of ethics for professional accountants/Rules of professional conduct全面质量管理quality control of audit独立independence公正integrity应有关注due care职业怀疑态度an attitude of professional skepticism保密confidentiality confidence职业行为professional conduct保持实质上的独立和形式上的独立The member is, and is seen to be independent费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest更换会计师事务所Changes in professional appointments审计目标audit objectives财务报表认定：financial statement assertions准确性和计价measurement and valuation分类和可理解性classification and understandability列报和披露presentation and disclosure审计任务约定书the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计工作底稿audit working paper审计记录audit records计划工作planning重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险risk of material misstatement in audit report报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion风险评估risk evaluation分析复核程序analytical review procedures内部控制internal control局限性limitation控制环境control environment信息系统与沟通information system and communication符合性测试compliance test非统计抽样non-statistical sampling销售与收款循环审计Sales and receivables cycle采购与付款循环审计Purchases and payables cycle存货与仓储循环审计Inventory recording cycle筹资与投资循环审计Investment and finance cycle货币资金审计Audit of monetary assets完成审计工作finish the audit work期初余额opening balance或有事项contingent evens标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的签名和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见审计报告unqualified audit report非无保留意见审计报告modified audit report。
审计英语词汇
审计英语词汇以下是一些审计英语词汇：1. Audit - 审计2. Auditor - 审计师3. Audit Report - 审计报告4. Audit Opinion - 审计意见5. Assurance - 可信性保证6. Compliance - 合规性审计7. Fraud - 欺诈8. Internal Control - 内部控制9. Financial Statements - 财务报表10. Accounts Receivable - 应收账款11. Accounts Payable - 应付账款12. Accrual Accounting - 应计会计13. Adverse Opinion - 否定意见14. Aged Analysis - 年老的分析（法,学）研究15. Agent - 代理人16. Agreed-Upon Procedures - 约定审查业务17. Allowances - 准备金18. Audit Sampling - 审计抽样19. Audit Engagement - 审计业务20. Audit Evidence - 审计证据21. Audit Objective - 审计目标22. Audit Risk - 审计风险23. Audit Plan - 审计计划24. Audit Program - 审计程序25. Audit Procedure - 审计程序26. Audit Sampling Size - 审计抽样大小27. Audit Sampling Rate - 审计抽样比率28. Audit Sampling Probability - 审计抽样概率29. Audit Sampling Method - 审计抽样方法30. Audit Sampling Universe - 审计抽样范围31. Audit Sampling Error - 审计抽样误差32. Audit Sampling Variation - 审计抽样变化33. Audit Sampling Confidence - 审计抽样信心34. Audit Sampling Bias - 审计抽样偏见35. Audit Sampling Detection Rate - 审计抽样检测率36. Audit Sampling Coverage - 审计抽样覆盖率37. Audit Sampling Depth - 审计抽样深度38. Audit Sampling Frequency - 审计抽样频率39. Audit Sampling Rate - 审计抽样比率。
审计学专业英语
审计学专业英语Certainly, I will provide you with an English essay on the topic of "Auditing Profession English" that is over 1000 words in length, as requested. Please note that I will not include a title in the text, and the content will be written entirely in English without any Chinese translation.Auditing Profession EnglishThe auditing profession is a vital component of the financial and business landscape, responsible for ensuring the accuracy, transparency, and integrity of financial information. As a specialized field, auditing requires a unique set of skills and knowledge, including a strong command of the English language. In today's globalized economy, where businesses operate across borders and financial information is exchanged internationally, proficiency in English has become a critical asset for auditors.Effective communication is a cornerstone of the auditing profession, and the ability to articulate complex financial concepts and findings in clear, concise English is essential. Auditors must be able to engage with clients, stakeholders, and regulatory bodies, both in writtenreports and verbal presentations. This requires a deep understanding of industry-specific terminology, as well as the ability to tailor communication styles to different audiences.One of the primary responsibilities of an auditor is to review and analyze financial statements, which are typically prepared in accordance with international accounting standards. Proficiency in English allows auditors to navigate these complex documents, understand the underlying principles and assumptions, and identify any discrepancies or irregularities. Additionally, auditors may be required to review and interpret contracts, agreements, and other legal documents, all of which demand a strong grasp of English language skills.Beyond the technical aspects of the job, auditors must also possess strong interpersonal skills, including the ability to build rapport, ask probing questions, and effectively communicate their findings. This is particularly important when conducting interviews with clients or other stakeholders, where the ability to convey information clearly and diplomatically can be the difference between a successful audit and a missed opportunity.In the context of the global business environment, auditors may be required to work with multinational teams, collaborate with clients or partners from diverse cultural and linguistic backgrounds, andcommunicate with regulatory bodies and authorities in different countries. Proficiency in English enables auditors to navigate these cross-cultural interactions, fostering effective teamwork, information sharing, and compliance with international standards.Recognizing the importance of English language skills, many educational institutions and professional organizations have incorporated English-language instruction into their auditing curricula. This includes not only the development of technical vocabulary and terminology but also the cultivation of effective communication and presentation skills. By emphasizing the importance of English proficiency, these programs ensure that aspiring auditors are well-equipped to succeed in the dynamic and increasingly globalized world of auditing.Furthermore, the growing demand for auditing services in emerging markets and developing economies has further highlighted the need for auditors with strong English language skills. As businesses in these regions seek to attract foreign investment and integrate into the global financial system, they require the expertise of auditors who can navigate the complexities of cross-border financial reporting and regulatory compliance, often through the medium of English.In conclusion, the auditing profession's reliance on English languageproficiency is a reflection of the increasingly interconnected and globalized nature of the business world. Auditors who possess a strong command of the English language are better equipped to excel in their roles, effectively communicate with clients and stakeholders, and contribute to the overall integrity and transparency of the financial system. As the demand for auditing services continues to grow, the importance of English language skills in the auditing profession will only become more pronounced, making it a critical area of focus for aspiring and practicing auditors alike.。
(财务内部审计)常用审计英语词汇
常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAATs）计算机辅助审计技术（CAATs）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)284 timing 定时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易应付账款和采购287 trade accounts payable listing 应付账款清单288 TRUE 真实289 uncertainty 不确定性290 undue dependence 过分依赖291 unqualified audit report 无保留意见的审计报告292 using the knowledge 使用知识293 using the work of an expert 使用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 working papers 工作底稿。
审计常用英语词汇
1.Letter of Engagement审计业务约定书2.Assurance engagement and external audit鉴证业务和外部审计3.Audit approach审计方法4.Staffing人员安排5.Deadline截止日期6.Group Audit集团审计7.Materiality重要性8.Fraud舞弊；欺诈9.Professional skepticism职业怀疑10.Going concern永续经营11.Tolerable Error可容忍错误12.True and fair presentation真实公允披露13.Reasonable assurance合理保证14.Appointment, removal and resignation of auditors注册会计师（审计人员）的聘用、解聘和辞职15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见16.Due care合理关注17.Independence独立18.Integrity诚信19.Audit risk = inherent risk x control risk x detection risk审计风险=固有风险x控制风险x检查风险20.Assessing the risks of material misstatement and fraud估计（评估）重大错报或舞弊的风险21.Analytical procedure分析程序22.Audit documentation: working paper审计记录：工作底稿23.Rely on the work of experts依靠专家工作24.Internal audit内部审计25.Evaluation of internal control内部控制评估26.Test of control控制测试test of design, test of operation27.Substantive procedure （time, nature, extent）实质性程序（时间、性质和程度）28.Transaction cycle交易循环29.Audit evidence审计证据30.Population（样本选取的）总体31.Assertion认定32.Classification分类pleteness完整性34.Occurrence发生35.Existence存在36.Measurement计量37.Presentation列示38.Disclosure披露39.Accuracy精确，精准（准确性）40.Rights权利41.Valuation估值42.Obligation义务43.Positive/negative confirmation积极/消极函证44.Counting盘点45.Cut-off截止测试46.Subsequent events随后事项（期后事项）47.Quality control质量控制48.Management representation管理层声明49.‘Emphasis of matter’paragraph强调事项段50.Corporate governance公司治理机制51.Assessment评估52.Internal Control System内部控制制度53.Test of control控制测试54.Accounting System会计制度55.Seek寻找56.Reduced减少的57.Extensive延展的58.Substantive procedures实质性程序59.Transaction交易60.Balance余额61.Materiality:重要性62.Omission：遗漏63.Misstatement：错报64.Materiality level:重要性水平65.Influence：影响66.Economic decision：经济决策67.Therefore：因此68.Ensure：确保69.Discover：发现70.Rather than：除了、而不是71.Risk exposure：风险敞口72.Point of view：观点73.Sales：销售收入74.Base：基数；基础75.Pre-tax：税前76.Percentage：百分比77.Guidance指引，指导78.Entity主体79.Sufficient足够的，充足的80.Identify识别，辨认81.Due to由于82.Audit procedure审计程序83.ISA，International Standard on Audit国际审计准则84.Essential实质的，本质的85.Aspect方面86.In accordance with和……一致，遵照87.Continuous持续的，连续的88.Dynamic动态的89.Throughout（表示时间）自始至终，在……期间90.Observation观察91.Inspection检查92.Regulatory监管的，调整的93.Reporting framework报告框架94.Nature性质95.Business risk商业风险96.Undertake担任，承揽，保证97.Occurrence: 发生98. Accuracy: 准确性99.Cut-off: 截止100.Classification: 分类101.Existence: 存在102.Rights and obligations: 权利和义务pleteness: 完整性104.Valuation and allocation: 计价和分摊105.Occurrence and rights and obligations: 发生及权利和义务pleteness: 完整性107.Classification and understandability: 分类和可理解性108.Accuracy and valuation: 准确性和计价109. Assertion: 认定110. Assertions about presentation and disclosure: 与列报相关的认定111. Substantive testing（实质性程序）112. Sales and trade receivables（销售和收款）113. Purchase and trade payables（采购和付款）114. Inventory and store（存货和仓储）115. Financing and investment（筹资和投资）116. Bank and cash（银行资金和现金）117. Analytical review分析性复核118. Analytical procedure分析程序119. Provision for doubtful debts坏账准备110. Letter of Confirmation（函证）111. Positive/negative confirmation（积极/消极函证）112. Observe and record观察和记录113. Follow up后续跟进114.Inspection（检查）115.Inquiry（询问）（seeking information from knowledgeable persons）116.Confirmation（函证）（a specific type of enquiry, the process of obtaining a representation from a third party）117. Recalculation（重新计算）（checking the mathematical accuracy of documents or records）118.Re performance（重新执行）（the auditor’s independence execution of procedures previously performed by entity staff）。
{财务管理内部审计}会计审计英语词汇大全
{财务管理内部审计}会计审计英语词汇大全38auditingstandards审计准则39auditorsdutyofcare审计（查帐）员的抚养责任40auditorsreport审计报告41authorityattachedtoISAs代理权附上到国际砂糖协定42automatedworkingpapers自动化了工作文件43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益权47bestvalue最好的价值48businessrisk经营风险49cadburymitteecadbury委员会50cashcount现金盘点51cashsystem兑现系统52changesinnatureofengagement改变债务的性质上53chargesandmitments费用和评论54charities宽大55tomwallstom墙壁56chronologyofanaudit一审计的年代表57CISapplicationcontrolsCIS申请控制58CISenvironmentsstand-alonemicroputersCIS环境单机微型计算器59clientscreening委托人甄别60closelyconnected接近地连接61clubs俱乐部62municationsbetweenauditorsandmanagement通讯在审计（查帐）员和经营之间63municationsoninternalcontrol内部控制上的通讯64paniesact公司法65parativefinancialstatements比较财务报表66paratives比较的67petence能力68pilationengagement编辑债务69pleteness完整性70pletionoftheaudit审计的结束71pliancewithaccountingregulations符合～的作法会计规则72putersassistedaudittechniques（CAATs）计算器援助的审计技术（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable应收帐款的查证76conflictofinterest利益冲突77constructiveobligation建设的待付款78contingentasset或有资产79contingentliability或有负债80controlenvironment控制环境81controlprocedures控制程序82controlrisk控制风险83controversy论战84corporategovernance公司治理,公司管制85correspondingfigures相应的计算86costofconversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90currentauditfiles本期审计档案91databasemanagementsystem（DBMS）数据库管理制度（数据管理系统）92dateofreport报告的日期93depreciation折旧,贬值94designofthesample样品的设计95detectionrisk检查风险96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服务合约100disagreementwithmanagement与经营的不一致101disclaimerofopinion拒绝表示意见102distributions分销,分派103documentationofunderstandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104documentingtheauditprocess证明审计程序105duecare应有关注106dueskillandcare到期的技能和谨慎107economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资格112emphasisofmatter物质的强调113engagementeconomics债务经济学114engagementletter业务约定书115error差错116evaluatingofresultsofauditprocedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience经验122expert专家123externalaudit独立审计124externalreviewreports外部的评论报告125fair公正126feenegotiation费谈判127finalassessmentofcontrolrisk控制风险的确定评定128finalaudit期末审计129financialstatementassertions财政报告宣称130financial财务131finishedgoods产成品132flowcharts流程图133fraudanderror舞弊134fraud欺诈135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement对（牛犬等的）疥癣的一般报告138goingconcernassumption持续经营假设139goingconcern持续经营140goodsonsaleorreturn货物准许退货买卖141goodwill商誉142governance统治143greenburymitteegreenbury委员会144guidanceforinternalauditors指导为内部审计员145hampelmitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中间-银行查证程序过程150IAPS1001CISenvironments-stand-alonemicroputersIAPS1001CIS环境-单机微型计算器151IAPS1002CISenvironments-on-lineputersystemsIAPS1002CIS环境-（与主机）联机计算器系统152IAPS1003CISenvironments-databasesystemsIAPS1003CIS环境-数据库系统153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的个体审计中的IAPS1005特别的考虑154IAS2inventories信息家电2库存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家电10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德准则为职业会计师157inetax所得税158iningauditors收入审计（查帐）员159independentestimate独立的估计160ineligibleforappointment无被选资格的为任命161informationtechnology信息技术162inherentrisk固有风险163initialmunication签署通讯164insurance保险165intangibles无形166integrity完整性167interimaudit中期审计168internalauditing内部审计169internalauditors内部审计师170internalcontrolevaluationquestionnaires（ICEQs）内部控制评价调查表171internalcontrolquestionnaires（ICQs）内部控制调查表172internalcontrolsystem内部控制系统173internalreviewassignment内部的评论转让174internationalauditandassurancestandardsboard（IAASB）国际的审计和保证标准登船（IAASB）175internationalauditingpracticestatements（IAPSs）国际的审计实务声明（IAPSs）176internationalfederationofaccountants（IFAC）国际会计师联合会（IFAC）177inventorysystem盘存制度178inventoryvaluation存货估价179ISA230documentation文件编制180ISA240fraudanderror国际砂糖协定240欺诈和错误181ISA250considerationoflawandregulations法和规则的国际砂糖协定250考虑182Isa260municationsofauditmatterswiththosechargegovernance审计物质的国际砂糖协定260通讯由于那些索价统治183isa300planningisa300计划编制184isa310knowledgeofthebusiness企业的isa310知识185isa320auditmateriality审计重要性186isa400accountingandinternalcontrolisa400会计和内部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations 与正在使用的个体有关的isa402个审计考虑服务组织188isa500auditevidence审计证据189isa501auditevidence-additionalconsiderationsforspecificitemsisa501个审计证据-补偿为特殊条款190isa510externalconfirmationsisa510个外部的查证191isa520analyticalprocedures分析性程序192isa530auditsampling审计抽样193isa540auditofaccountingestimates解释估计的isa540审计194isa560subsequentevents期后事项195isa580managementrepresentations管理当局声明书196isa610consideringtheworkofinternalauditingisa610以内部审计的工作看来197isa620usingtheworkofanexpertisa620使用专家的工作198isa700auditorsreportonfinancialstatements财务报表上的isa700审计（查帐）员的报告199isa710parativesisa710个比较的200isa720otherinformationindocumentscontainingauditedfinancialstate mentsisa720证券包含audited财务报表的其他信息201isa910engagementtoreviewfinancialstatementsisa910债务复阅财务报表202isasandrssisas和rss203jointmonitoringunit连接检验单位204knowledgeoftheentitysbusiness个体的企业知识205lawandregulations法和规则206legalandregulations法定权利和规则207legalobligation法定义务,法定责任208levelsofassurance保险程度,保障水平209liability负债210limitationonscope审计范围限制211limitationofaudit审计的提起诉讼的限期212limitationsofcontrolssystem控制系统的提起诉讼的限期213litigationandclaims诉讼和赔偿214litigation诉讼215loans借款,贷款216longtermliabilities长期负债217lowballinglowballing218management管理219managementintegrity经营完整220managementrepresentationletter管理当局声明书221marketing推销,营销,市场学222materialinconsistency决定性的前后矛盾223materialmisstatementsoffact重大误报224materiality重要性225measurement计量226microputers微型计算器227modifiedreports变更报告228narrativenotes叙述证券229nature性质230negativeassurance消极保证231netrealizablevalue可实现净值232non-currentassetregister非本期的财产登记233non-executivedirectors非执行董事234non-samplingrisk非抽样风险235non-statutoryaudits目标236objectivity客观性237obligatingevent负有责任事件238obligatorydisclosure有拘束的揭示239obtainingwork获得工作240occurrence出现241on-lineputersystems（与主机）联机计算器系统242openingbalances期初余额243operationalaudits经营审计,作业审计244operationalworkplans操作上的工作计划245opinionshopping意见购物246otherinformation其他的信息247outsourcinginternalaudit支援外包的内部核数248overallreviewoffinancialstatements财务报表的包括一切的评论249overduefees超储未付费250overheadabsorption管理费用分配251periodicplan定期的计划252permanentauditfiles永久审计档案253personalrelationships个人的亲属关系254planning计划编制255population抽样总体256precision精密257prefacetoISAsandRSs国际砂糖协定的序文和债券附卖回交易258preliminaryassessmentofcontrolrisk控制风险的预备评定259prepayments预付款项260presentationanddisclosure提示和揭示261problemsofaccountingtreatment会计处理的问题262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序过程在接受提名之后265procurement采购266professionaldutyofconfidentiality保密的职业责任267projectionoferrors错误的规划268provision备抵,准备269publicduty公共职责270publicinterest公众利益271publicity宣传272purchaseledger购货分类账273purchasesandexpensessystem买和费用系统274purchasescut-off买截止275putonenquiry询价上的期货买卖276qualifiedopinion保留意见277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors错误的性质上的方面279randomselection随机选择280reasonableassurance合理保证281reassessingsamplingrisk再评价抽样风险282reliability可靠性283remuneration报酬284reporttomanagement对经营的报告285reporting报告286researchanddevelopmentcosts研究和开发成本287reservationoftitle保留288reserves准备,储备289revenueandcapitalexpenditure岁入和资本支出290review评论291reviewandcapitalexpenditure评论和资本支出292review评论293reviewengagement复阅债务294rights认股权295rightsandobligations认股权和待付款296rightstoinformation对信息的认股权297riskandmateriality风险和重要性298risk-basedapproach以风险为基础的方式299romalpacaseromalpa个案300rotationofauditorappointments审计（查帐）员任命的循环301rulesofprofessionalconduct职业道德守则302salescut-off销售截止303salessystem销售（货）制度304salestax销售税,营业税305sales销售,销货306samplesize样本量307samplingrisk抽样风险308samplingunits抽样单位309scheduleofunadjustederrors未调整的错误表310scopeandobjectivesofinternalaudit内部核数的范围和目标311segregationofduties职责划分312serviceorganization服务组织313significantfluctuationsorunexpectedrelationships可重视的（市价）波动或不能预料的亲属关系315smallerentities比较小的个体316soletraders个体营业者317sourcesofknowledge知识的根源318specimenletteroninternalcontrol内部控制上的样本证书319stakeholders赌款保存人320standardisedworkingpapers标准化工作文件321statement1:integrity,objectivityandindependence声明1:完整，客观性和独立322statement2:theprofessionaldutyofconfidence声明2:信任的职业责任323statement3:advertising,publicityandobtainingprofessionalwork声明3:广告法（学），宣传和获得专业性工作324statement5:changesinprofessionalappointment声明5:在职业上的任命中的改变325statisticalsampling统计抽样326statutoryaudit法定审计327statutorybooks法定卷册328statutoryduty法定责任329stewardship总管的职务330strategicplan战略性计划331stratification分层332subsequentevents期后事项333substantiveprocedures实词程序过程334substantivetests实质性测试335sufficientappropriateauditevidence充分的适当审计证据336summarisingerrorssummarising错误337sundryaccruals杂的应计项目338supervision监督339supervisoryandmonitoringroles监督的和检验角色340suppliersstatements供应商的声明341systemandinternalcontrols系统和内部的控制342systematicselection系统选择法343systems-basedapproach以系统为基础的方式344tangiblenon-currentassets有形的非流动资产345tendering投标,清偿346termsoftheengagement债务的条件347testsofcontrol控制的证人348theAGM周年大会349theboard委员会350threeEs三Es351timing定时352tolerableerror可容忍误差353tradeaccountspayableandpurchases贸易应付帐款和买354tradeaccountspayablelisting贸易应付帐款挂牌355training培训356treasury国库,库房357TRUE真实358turnbullmitteeturnbull委员会359ultravires越权360uncertainty不确定性361unduedependence未到（支付）期的未决362unqualifiedauditreport无条件的审计报告363unqualifiedreport无条件的报告364usingtheknowledge使用知识365usingtheworkofanexpert使用专家的工作366valuation计价，估价367valueformoney现金（交易）价格368voluntarydisclosure自愿披露369wagesandsalaries工资，薪金370wagessystem工资系统371workinprogress在产品372workingpapers工作底稿计词汇中英对照一、资产assets1、流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestments1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills 1123短期投资-政府债券short-terminvestments-governmentbonds 1124短期投资-受益凭证short-terminvestments-beneficiarycertificates 1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties 1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable 114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties 1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable 118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable 1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies 1183买卖远汇折价discountonforwardex-changecontract 1184应收收益earnedrevenuereceivable1185应收退税款inetaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket 1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket 125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidinetax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid（orinputtax）1282留抵税额excessVATpaid（oroverpaidVAT）1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredinetaxassets1292递延兑换损失deferredforeignexchangelosses1293业主（股东）往来owners^（stockholders^）currentaccount 1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other2、基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund（orsinkingfund）1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments 3、固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements 1429累积折旧-土地改良物accumulateddepreciation-landimprovements 143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机（器）具及设备machineryandequipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluationincrements1449累积折旧-机（器）具accumulateddepreciation-machinery 151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets 152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment 1581杂项固定资产miscellaneousproperty,plant,andequipment 1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment 16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements 1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件putersoftware1751计算机软件putersoftwarecost176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance1814递延所得税资产deferredinetaxassets1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties 1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverdue receivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers 186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other二、负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings（debt）2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票mercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable 2129应付短期票券折价discountonshort-termnotesandbillspayable 213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税inetaxespayable2161应付所得税inetaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies 2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳pensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion 2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcy cle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion 2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceived（oroutputtax）2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredinetaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主（股东）往来owners^currentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢（折）价premium（discount）oncorporatebondspayable 232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties 2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable 2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax 2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredinetaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other三、业主权益owners^equity31资本capital311资本（或股本）capital3111普通股股本capital-monstock3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115资本capital32资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-monstock 3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock 323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets 3241处分资产溢价公积capitalsurplusfromgainondisposalofassets 325合并公积capitalsurplusfrombusinessbination3251合并公积capitalsurplusfrombusinessbination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余（或累积亏损）retainedearnings（accumulateddeficit）331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改良扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余（或累积亏损）retainedearnings-unappropriated （oraccumulateddeficit）3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netineorlossforcurrentperiod34权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments 342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost 3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts 35库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest四、损益类4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other 5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold 512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise 513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies（expense）5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage（expenses）5157修缮费repair（s）andmaintenance（expense）5158包装费packingexpenses5161水电瓦斯费utilities（expense）5162保险费insurance（expense）5163加工费manufacturingoverhead-outsourced 5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal（expenses）5173职工福利employeebenefits/welfare5176训练费training（expense）5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses 56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other 6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage（expenses）6157修缮费repair（s）andmaintenance（expense）6159广告费advertisementexpense,advertisement6161水电瓦斯费utilities（expense）6162保险费insurance（expense）6164交际费entertainment（expense）6165捐赠donation（expense）6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal（expenses）6173职工福利employeebenefits/welfare6175佣金支出mission（expense）6176训练费training（expense）6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses 6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage（expenses）6257修缮费repair（s）andmaintenance（expense）6259广告费advertisementexpense,advertisement6261水电瓦斯费utilities（expense）6262保险费insurance（expense）6264交际费entertainment（expense）6265捐赠donation（expense）6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折旧depreciationexpense6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal（expenses）6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出mission（expense）6276训练费training（expense）6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses 63研究发展费用researchanddevelopmentexpenses635~638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage（expenses）6357修缮费repair（s）andmaintenance（expense）6361水电瓦斯费utilities（expense）6362保险费insurance（expense）6364交际费entertainment（expense）6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal（expenses）6373职工福利employeebenefits/welfare6376训练费training（expense）6378其它研究发展费用otherresearchanddevelopmentexpenses 7营业外收入及费用non-operatingrevenueandexpenses,otherine （expense）71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/ine712投资收益investmentine7121权益法认列之投资收益investmentinerecognizedunderequitymethod 7122股利收入dividendsine7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationine7482租金收入rentrevenue/ine7483佣金收入missionrevenue/ine7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories 7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用（或利益）inetaxexpense（orbenefit）81所得税费用（或利益）inetaxexpense（orbenefit）811所得税费用（或利益）inetaxexpense（orbenefit）。
审计英语词汇
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 assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional 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 successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue 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 business 了解被审计单位情况25.assess material misstatement 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.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 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 assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 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.misstatements or omissions 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 misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 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munication沟通67.flowchart 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.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations 权利和义务76.valuation and allocation 计价和分摊77.cut off截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionof counting 监盘82.observation观察83.confirmation函证putation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.indexand cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cashdisbursement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.balancesheet date 资产负债表日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.gross 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.addressee 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.disclaimerof opinion 无法表示意见128.adverse opinion否定意见。
会计专业英语词汇
会计专业英语词汇以下是一些常见的会计专业英语词汇：1.Accounting 会计2.Accounting Principles 会计准则3.Accruals 应计制4.Adjusting Entries 调整分录5.Allowance for Doubtful Accounts 坏账备抵6.Audit 审计7.Balance Sheet 资产负债表8.Bank Reconciliation 银行对账9.Bookkeeping 簿记10.Bottom Line 净利润11.Capital 资本12.Cash Flow Statement 现金流量表13.Chart of Accounts 会计科目表14.Consolidated Statement of Income and Retained Earnings 合并收益和留存收益表15.Cost Accounting 成本会计16.Debits and Credits 借项和贷项17.Financial Statement 财务报表18.General Ledger 总分类账19.Income Statement 利润表20.Journal Entries 日记账分录21.Ledger 分户账22.Management Accounting 管理会计23.Payroll Accounting 工薪会计24.Trial Balance 试算表25.Transaction 交易26.Variance Analysis 方差分析27.Worksheet 工作底稿28.Year-End Close 年终结算29.Asset 资产30.Liability 负债31.Owner's Equity 所有者权益32.Revenue 收入33.Expense 费用34.Depreciation 折旧35.Income Statement 利润表36.Balance Sheet 资产负债表37.Statement of Owner's Equity 所有者权益表。
会计审计专业英语 小案例
会计审计专业英语小案例Accounting and Auditing Profession: A Case StudyThe accounting and auditing profession is a crucial component of the global business landscape, responsible for ensuring the accuracy, transparency, and integrity of financial information. As a dynamic field, it requires professionals to possess a diverse set of skills, including technical expertise, critical thinking, and effective communication. In this case study, we will explore the experiences of a young accountant as they navigate the challenges and opportunities within the accounting and auditing profession.Sarah, a recent graduate with a degree in accounting, was eager to embark on her career journey. After a rigorous application process, she was offered a position at a reputable accounting firm, where she would be involved in both accounting and auditing tasks. Excited by the prospect of applying her knowledge and skills in a real-world setting, Sarah eagerly accepted the role.During her first few months on the job, Sarah quickly learned that the accounting and auditing profession demands a high level of attention to detail and a deep understanding of complex financialregulations and standards. She was tasked with conducting audits for several clients, ranging from small businesses to large multinational corporations. Each engagement presented unique challenges, as Sarah had to familiarize herself with the client's financial records, internal control systems, and industry-specific nuances.One of Sarah's first major assignments was an audit of a manufacturing company that had recently experienced a significant increase in revenue. The client's management team was eager to showcase the company's financial success, but Sarah's thorough examination revealed several discrepancies in the financial statements. Upon further investigation, she discovered that the company had been engaging in questionable accounting practices, including the manipulation of inventory records and the misrepresentation of expenses.Confronted with this ethical dilemma, Sarah knew that she had a professional responsibility to report her findings to the appropriate authorities. She worked closely with her team to gather additional evidence and prepare a comprehensive audit report. The decision to confront the client's management was not an easy one, as Sarah understood the potential consequences for the company and the individuals involved.However, Sarah's commitment to upholding the principles of theaccounting and auditing profession took precedence. She presented her findings to the client's management team, emphasizing the importance of accurate and transparent financial reporting. The client initially resisted the audit findings, but Sarah's calm demeanor, thorough documentation, and unwavering professionalism ultimately convinced them to address the issues identified.The successful resolution of this case not only reinforced Sarah's confidence in her abilities as an accountant but also highlighted the critical role that the accounting and auditing profession plays in maintaining the integrity of the financial system. By identifying and addressing financial irregularities, Sarah and her team were able to protect the interests of the company's stakeholders, including investors, creditors, and regulatory authorities.As Sarah continued to gain experience in the field, she encountered various other challenges that tested her technical skills and ethical decision-making. For instance, she was involved in the audit of a healthcare organization that was struggling with complex regulatory compliance issues. Sarah's ability to navigate the intricate web of healthcare regulations and her willingness to collaborate with the client's management team to develop effective solutions were instrumental in ensuring the organization's financial stability and compliance with industry standards.Another significant experience for Sarah was her involvement in the audit of a multinational technology company that was undergoing a major restructuring. This engagement required Sarah to work closely with a team of international professionals, each with their own cultural and linguistic backgrounds. Navigating the complexities of cross-border financial reporting and coordinating with various stakeholders tested Sarah's communication skills and her ability to adapt to changing circumstances.Throughout her career, Sarah has continuously sought opportunities to expand her knowledge and skills. She has actively participated in professional development programs, attended industry conferences, and engaged in ongoing learning to stay abreast of the latest trends and best practices in the accounting and auditing profession. This commitment to lifelong learning has not only enhanced her technical capabilities but has also enabled her to provide valuable insights and advice to her clients.As Sarah reflects on her journey in the accounting and auditing profession, she is proud of the impact she has made and the challenges she has overcome. She recognizes that the profession requires a unique combination of technical expertise, ethical integrity, and adaptability. By embracing these qualities, Sarah has established herself as a respected and trusted professional, respected by her colleagues and valued by her clients.The accounting and auditing profession is not without its complexities and challenges, but it also offers immense opportunities for personal and professional growth. Sarah's experiences serve as a testament to the importance of this field and the critical role that accountants and auditors play in shaping the global business landscape. As the profession continues to evolve, driven by technological advancements and changing regulatory environments, professionals like Sarah will be at the forefront, ensuring the accuracy, transparency, and integrity of financial information for years to come.。
审计专业英语资料
审计专业英语资料Chapter 1 An overview of Accounting Learning 0bjectives：After learning this chapter，the students should：1．Understand the definition of accounting．2．Identify the qualitative characteristics of accounting information．3．Figure 0ut the basic elements of financial statements and equations5．Comprehend the basic accounting assumptions．6．Understand the important accounting principles．Words:Financial accounting; Reliability; Relevance; Comparability; Consistency Timeliness; Understandability; Conservatism; Materiality;Industry practicesAssets; Liabilities; Equity; Revenues; Expenses; Net incomeBasic Assumptions of Accounting (会计基本假设)(1) economic entity; (2) going-concern(3) periodicity; (4) monetary unitBasic Principles of Accounting (会计的⼀般原则)§Historical cost; §Revenue recognition; §Matching principle§Full disclosure principle; §Accrual Basis; §Revenue expenditure§Capital expenditure;Accounting Equation; Business economic activities; Certified Public AccountantReading material:1.1 Introduction about AccountingAccounting is an information system of interpreting，recording，measuring，classifying，summarizing，reporting and describing business economic activities with monetary unit as its main criterion．Concerning this definition，we should pay attention t0 three important points．Firstly，the accounting involves many activities：interpreting，recording，measuring，classifying，summarizing，reporting and describing．Secondly，the 0bject of accounting is business economic activities．Thirdly, the monetary unit is the main criterion used in accounting．Besides．The objective of accounting is to record and measure the business economic activities of an entity and present the financial report to users including management，creditors，and other potential investors，etc．The field of accountants’work is divided into three kinds：public accounting．accounting for private business，and accounting for government and nonprofit 0rganjzation．The accountants work in public accounting are called CPAs (Certified Public Accountants)．In USA，AICPA(American Institute of Certified Public Accountant)will organize the examination for the CPAs，and the different states set additional qualifications．In China，CICPA(Chinese Institute of Certified Public Accountant)will organize the examination for the CPAs．Public accounting firms are called CPA firms，and they have different forms such as proprietorship，partnership，and corporation．In China，CPA firms cannot be a proprietorship．The primary service offered by CPAfirms include auditing，tax service．and consultative service．Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and the established criteria．Auditing should be done by a competent, independent person．Tax service offered by CPA firms usually include helping the clients to“le the tax report and giving the clients some suggestions to minimize the tax amount．The consultative services mainly refer to management advisory services such as whether the business earns profit properly，how to budget the business resources，and so on．The accountants in private enterprises are in charge of designing the accounting system，cost accounting，and internal control and auditing．The accounting for government and nonprofit organization issimilar to that for private company except that the objective of earning a profit is absent from accounting for government and nonprofit organization.1．2 Fundamental ConceptsIn this part，the qualitative characteristics of accounting information are explained，and the elements of financial statements are defined．1.2.1 Qualitative Characteristics of Accounting InformationIn China．the qualitative characteristics of accounting information include：(1)reliability，(2)relevance，(3)comparability and consistency，(4)timeliness，(5) understandability, (6) Conservatism, (7) Materiality, (8)Industry practicesReliabilityReliability means that the accounting information is reliable to the extent that it is verifiable, is a faithful representation, and is reasonably free of error and bias.Reliability is the base of accounting. If thr contents in the accounting information are not true，or the figures in the accounting information are not correct．the financial statements cannot reflect the financial position，the results of operation，and cash flows faithfully．RelevanceRelevance means that there is a connection between the accounting information and the decision the users make, and the accounting information is able to make a difference in a decision. It has predictive value and feedback value. The predictive value means that the relevant information helps users make predictions about the ultimate outcome of past, present, and future events. The feedback value means that the relevant information can help users to confirm or correct prior expectations.ComparabilityComparability means that information should be m，measured and reposed in a similar manner for different enterprises．Under comparability，the users can compare the results of the companies with different places and different industries during the same or different periods．ConsistencyConsistency means that an entity applies the same accounting treatment to similar events from period to period．But it does not mean the companies cannot switch ：from one method of accounting to another．Companies can change methods，but the changes are restricted to situations in which it can be demonstrated that the newly adopted method is preferable to the old．And the nature and effect of the accounting change，as well as the justification for it，must be disclosed in the financial statements for the period in which the change is made．TimelinessTimeliness means that the measurement of accounting should be timely，and should not be advanced or deferred. There are three aspects about timeliness. Firstly, the accountants should collect the accounting information timely. Secondly．the accountants should deal with the accounting information timely. Thirdly，the accountants should deliver accounting information timely.UnderstandabilityUnderstandability means that the reasonably informed users can perceive the quality of information．If the accounting information cannot be understood by the users．the information is useless．To obey the understandability，the accountants should assure that the accounting entries are correct and clear，ledgers’relationship is understandable，a11 items included are recorded，and no omission or overstatement exists．ConservatismConservatism means when in doubt choose the solution that will be least likely to overstate assets and income.MaterialityMateriality is related to an item’s impact on a firm’s overall financial operations. An item is material if its inclusion or omission would influence or change the judgment of a reasonable person.Industry practicesIndustry practices mean that the peculiar nature of some industries and business concerns sometimes requires departurefrom basic theory.1.2.2 Basic ElementsIn China．the basic elements include six components--assets，liabilities，equity，revenues，expenses，and net income．Assets: Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.Liabilities: Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.Equity: Residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, the equity is the ownership interest.Revenue: Inflows or other enhancements of assets of an entity or settlement of its liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.Expenses: Outflows or other using up of assets or incurrence of liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations.Profits: The results of operations during an accounting period in an entity.Gains: Increases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from revenues or investments by owners.Losses: Decreases in equity (net assets) from peripheral or incidental transactions of an entity andfrom all other transactions and other events and circumstances affecting the entity during a period except those that result from expenses or distributions to owners.1.2.3 Basic Equation:Assets =Equity=Liabilities + Stockholders’ EquityThis equation shows the relationship among assets, liabilities, and stockholders’ equity.Assets –Liabilities = Stockholders’ Equity (Net Assets)This equation s hows that the owner’s claim to business assets is residual1.3 Recognition and Measurement Concepts1.3.1 Basic Assumptions of Accounting(1) Economic Entity AssumptionThe economic entity means that the unit, which offers the accounting information, and it can be a business enterprise, an department, a division, or an entire industry.The economic entity assumption means that the activity of a business enterprise can be kept separate and distinct from its owners and any other business unit.The entity concept does not necessarily refer to a legal entity.(2) Going Concern AssumptionThe going concern assumption means that the business enterprise will remain a long life according to current situation. (3) Periodicity AssumptionThe periodicity (or time period) assumption means that the economic activities of an enterprise can be divided into artificialtime periods.(4) Monetary Unit AssumptionThe monetary unit assumption means that money is the common denomination of economic activity and provides an appropriate basis for accounting measurement and analysis.1.3.2 Basic Principles of Accounting(1) historical costThe historical cost principle requires that assets, liabilities and equity be accounted for and reported on the basis of acquisition price.(2) matchingThe matching principle means that the expense recognition is tied to revenue recognition. (3) Revenue expenditure & capital expenditure:If the expenditure just influences current period, the expenditure is classified as revenue expenditure.If the expenditure influences not only current period but also future periods, the expenditure is called capital expenditure. (4) Accrual basis:Under accrual basis, the revenue is recognized when it is earned, and expenses are recognized in the period incurred, without regard to the time of receipt or payment of cash.Under cash basis, revenue is recognized when the cash is received, and expenses are recognized only when the cash is paid.Discussion questions:1.Explain the definition of accounting.2. How many qualitative characteristics are include in accounting information.?3.Could you figure out the basic elements of financial statement in China4.How many basic accounting assumptions are there? Explain each of them.5. State the accounting equation in two alternative forms.6.State the important accounting principles.Exercises：Translate the following Chinese into English or translate the English into Chinese．1.Accounting is an information system of interpreting，recording，measuring，classifying，summarizing，reporting and describing business economic activities with monetary unit as its main criterion．2．Reliability means that the accounting information is reliable t0 the extent that it is verifiable，is a faithful representation，and is reasonably free of error and bias．3．Assets are probable future economic benefits obtained or controlled by particular entity as a result of past transactions or events．4．Revenue are inflows or other enhancements of assets of an entity or settlement of its liabilities(or a combination of both)during a period from delivering or producing goods，rendering services，or other activities that constitute the entity’s ongoing major or central operations．5．负债是企业过去的交易、事项形成的现时业务，履⾏该义务预期会导致经济利益流出企业。
审计业务常用英语单词
审计业务中常用的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 assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional 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 successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue 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 business 了解被审计单位情况25.assess material misstatement 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.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 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 assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 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.misstatements or omissions 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 misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 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munication 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.assertions 认定72.esistence 存在73.occurrence 发生pleteness 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.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 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 cross-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 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.gross 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.addressee 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否定意见中国会计科目的中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 库存现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents 应收款 Account receivable1111 应收票据 Note receivable1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Accounts receivable1133 其他应收款 Other Accounts receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advanced Accounts存货 Inventory1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance 1243 库存商品 Finished goods1281 存货跌价准备 Inventory falling price reserves1401 长期股权投资 Long-term investment on stocks 143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets1502 累计折旧 Accumulated depreciation1603 在建工程 Construction-in-process1801 无形资产 Intangible assets土地使用权 Tenure商誉 Goodwill二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable2121 应付账款 Account payable2131 预收账款 Deposit received2151 应付职工薪酬 Accrued wages2161 应付股利 Dividends payable2171 应交税费 Tax payable2181 其他应付款 Other payables长期负债 Long-term Liabilities2301 长期借款 Long-term loans2311 应付债券 Bonds payable三、所有者权益类 OWNERS' EQUITY3101 实收资本(或股本) Paid-up capital(or stock) 3111 资本公积 Capital reserves3121 盈余公积 Surplus reserves3131 本年利润 Current year profits314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture4105 制造费用 Manufacturing overhead五、损益类 Profit and loss5101 主营业务收入 Prime operating revenue5102 其他业务收入 Other operating revenue5201 投资收益 Investment income5301 营业外收入 NON-OPERATING INCOME5401 主营业务成本 Operating costs5402 主营业务税金及附加 Tax and associate charge5405 其他业务成本 Other business costs5501 销售费用 Selling expenses5502 管理费用 Administrative expenses 5503 财务费用 Finance charge5601 营业外支出 Nonbusiness expenditure 5701 所得税费用 Income tax expenses。
审计业务英语
审计业务英语审计业务:英语Audit Services审计业务英语，主要涉及到审计行业的专业术语和常用表达方式。
以下是审计业务英语的一些基础词汇和短语：1. Audit 审计2. Auditor 审计师3. Client 客户4. Financial Statement 财务报表5. Income Statement 利润表6. Balance Sheet 资产负债表7. Cash Flow Statement 现金流量表8. Audit Report 审计报告9. Audit Opinion 审计意见10. Internal Control 内部控制11. Risk Management 风险管理12. External Audit 外审13. Internal Audit 内审14. Fraud 欺诈15. Materiality 重要性16. Compliance 合规性17. Procedures 程序18. Evidence 证据19. Test of Controls 控制测试20. Substantive Tests 实质性测试21. Workpapers 工作底稿22. Audit Evidence 审计证据23. Audit Program 审计计划24. Risk Assessment 风险评估25. Materiality Levels 重要性水平26. Internal Control Weaknesses 内部控制缺陷27. Management Representation 管理层声明书28. Going Concern 持续经营假设29. Fair Value 公允价值30. Materiality in Financial Statements 财务报表中的重要性水平。
审计英语词汇大全
审计英语词汇1 ability to perform the work能力履行工作2 accepta nee procedures 承兑程序过程3 accountability经管责任，问责性4 acco un ti ng estimate 会计估计5 acco unts receivable listi ng 应收帐款挂牌6 acco unts receivable 应收账款7 accruals listi ng 应计项目挂牌8 accruals应计项目9 accuracy 准确性 10 adverse opinion否定意见11 aged analysis 年老的分析（法，学）研究 约定审查业务错误的分析（法，学）研究 反常的错误 任命伦理学 任命联合的坚挺19 associati on of chartered certified acco unts计的证（经执业的结社（ACCA20 assura nee en gageme nt 保证债务21 assura nee 保证12 age nts 代理人 13 agreed-up on procedures14 an alysis of errors 15 ano malous error 16 appo in tme nt ethics17 appo in tme nt18 associated firms（ACCA 特22 audit 审计,审核,核数23 audit accepta nee 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会，审计小组26 ahudit en gageme nt 审计业务约定书27 audit evaluati on 审计评价28 audit evide nee 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of com muni cati on 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampli ng 审计抽样35 audit staffi ng 审计工作人员36 audit tim ing 审计定时37 audit trail 审计线索38 audit ing sta ndards 审计准贝U39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated work ing papers 自动化了工作文件43 bad debts 坏账44 bank银行45 bank rec on ciliatio n银行对账单,余额调节表61 clubs62 com muni cati ons betwee n auditors and man ageme nt 通讯在审计（查帐）员和经营之间63 com muni cati ons on in ter nal control通讯64 compa nies act 公司法46 ben eficial in terests受益权47 best value 最好的价值 48 busi ness risk经营风险49 cadbury committee 50 cash cou nt 现金盘点 cadbury 委员会51 cash system兑现系统52 cha nges in n ature of en gageme nt质上改变债务的性53 charges and commitme nts 54 charities 宽大55 tom wallstom 墙壁费用和评论56 chrono logy of an audit57 CIS applicati on con trols一审计的年代表CIS 申请控制 58 CIS en vir onments sta nd-al one microcomputers CIS环境单机微型计算器59 clie nt scree ning 委托人甄别 60 closely conn ected接近地连接俱乐部内部控制上的86 cost of conversion转换成本,加工成本65 comparative financial statements 66 comparatives 比较的67 compete nee 能力 68 compilati on en gageme nt 84 corporate governance 公司治理,公司管制85 corresp onding figures 相应的计算 87 cost 成本 69 complete ness 完整性 比较财务报表编辑债务70 completi on of the audit审计的结束71 complia nee with acco unting regulati ons 作法会计规则72 computers assisted audit tech niq ues器援助的审计技术 (CAATS73 con fide nee 信任 74 con fide ntiality保密性75 confirmation of accounts receivable符合~的(CAATS 计算应收帐款的查证76 con flict of in terest 利益冲突 77 con structive obligati on 建设的待付款78 contingent asset 或有资产79 con ti ngent liability或有负债80 con trol en vir onment 控制环境 81 con trol procedures 控制程序82 control risk控制风险83 con troversy论战88 courtesy 优待89 creditors 债权人90 curre nt audit files 本期审计档案91 database management system （DBMS 数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧，贬值94 desig n of the sample 样品的设计95 detection risk 检查风险96 direct verificati on approach 直接核查法97 directio nal test ing 方向的抽查98 directors emolume nts 董事酬金99 directors serve con tracts 董事服务合约100 disagreeme nt with man ageme nt 与经营的不一致101 disclaimer of opi nio n 拒绝表示意见102 distributio ns 分销，分派103 documentation of understanding and assessment of con trol risk 控制风险的协商和评定的文件编集104 docume nti ng the audit process 证明审计程序105 due care 应有关注106 due skill a nd care 到期的技能和谨慎107 economy 经济108 educatio n 教育109 effective ness效用,效果130 finan cial 财务110 efficie ncy 效益,效率 111 eligibility / i neligibility113 en gageme nt econo mics 114 en gageme nt letter 业务约定书115 error 差错116 evaluating of results of audit procedures序的结果评估117 exam in atio ns 检查 118 existe nee 存在性 119 expectatio ns 期望差距 120 expected error 预期的错误 121 experie nee 经验 122 expert 专家 123 external audit独立审计124 external review reports 外部的评论报告125 fair 公正 126 fee negotiation费谈判127 final assessme nt of control risk控制风险的确定评定128 final audit 期末审计112 emphasis of matter物质的强调合格/无被选资格债务经济学 审计手109 effective ness 效用,效果129 finan cial stateme nt asserti ons财政报告宣称130 finan cial 财务131 fini shed goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fun dame ntal prin ciples 基本原理136 general CIS controls 一般的CIS 控制137 general reports to ma ngeme nt 对（牛犬等的）疥癣的一般报告138 going concern assumpti on 持续经营假设139 going concern 持续经营140 goods on sale or retur n 货物准许退货买卖141 goodwill 商誉142 gover nance 统治143 greenbury committee greenbury 委员会144 guida nee for in ternal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selecti on 随意选择147 hospitality 款待148 huma n resources 人力资源149 IAPS 1000 in ter-ba nk con firmation procedures IAPS 1000在中间-银行查证程序过程150 IAPS 1001 CIS en viro nmen ts-sta nd-alo ne microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS en viro nmen ts-o n-li ne computer systems IAPS 1002 CIS环境-（与主机）联机计算器系统152 IAPS 1003 CIS en viro nmen ts-database systems IAPS 1003 CIS环境-数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 eve nts after the bala nee sheet date 在平衡sheeet日期後面的信息家电10事件156 IFACs code of ethics for professi onal aeeou ntants IFACs道德准则为职业会计师157 in come tax 所得税158 in comi ng auditors 收入审计（查帐）员159 in depe ndent estimate 独立的估计160 in eligible for appo in tme nt 无被选资格的为任命161 in formatio n tech no logy 信息技术162 in here nt risk 固有风险163 in itial com muni cati on 签署通讯164 in sura nee 保险165 intan gibles 无形166 in tegrity 完整性167 in terim audit 中期审计168 in ter nal audit ing 内部审计169 in ter nal auditors 内部审计师170 in ternal con trol evaluatio n questi onn aires （ICEQ9内部控制评价调查表171 in ter nal c on trol questio nn aires （ICQs）内部控制调查表172 in ter nal c on trol system 内部控制系统173 in ter nal review assig nment 内部的评论转让174 in ter nati onal audit and assura nee sta ndards board （IAASB 国际的审计和保证标准登船（IAASB175 intern ati onal audit ing practice stateme nts （IAPSs）国际的审计实务声明（lAPSs）176 intern ati onal federati on of acco untants（IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inven tory valuatio n 存货估价179 ISA 230 docume ntatio n 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 con sideratio n of law and regulations 法和规则的国际砂糖协定250考虑182 Isa 260 com muni catio ns of audit matters with thosecharge governanee审计物质的国际砂糖协定260通讯由于那些索价统治183 isa 300 pla nning isa 300 计划编制184 isa 310 kn owledge of the bus in ess 企业的isa 310知识185 isa 320 audit materiality 审计重要性186 isa 400 acco un ti ng and internal con trolisa 400会计和内部控制187 isa 402 audit considerations relating to entitiesusing service organi satio ns 与正在使用的个体有关的isa 402 个审计考虑服务组织188 isa 500 audit evide nee 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501 个审计证据-补偿为特殊条款190 isa 510 external con firmatio ns isa 510 个外部的查证191 isa 520 an alytical procedures 分析性程序192 isa 530 audit sampli ng 审计抽样193 isa 540 audit of accou nting estimates 解释估计的isa 540 审计194 isa 560 subseque nt eve nts 期后事项195 isa 580 man ageme nt represe ntatio ns 管理当局声明书196 isa 610 con sideri ng the work of in ternalauditi ng isa 610 以内部审计的工作看来197 isa 620 usi ng the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on finan cial stateme nts 财务报表上的isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710 个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 en gageme nt to review finan cialstateme nts isa 910债务复阅财务报表isas 禾口rss202 isas and rss203 joint monitoring unit 连接检验单位204 kno wledge of the en titys bus in ess 个体的企业知识205 law and regulati ons 法和规则206 legal and regulatio ns 法定权利和规则207 legal obligatio n 法定义务,法定责任，保障水平208 levels of assura nee 保险程度209 liability 负债210 limitatio n on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期limitati ons of con trols system 控制系统的提起诉212讼的限期213 litigation and claims 诉讼和赔偿214 litigati on 诉讼215 loa ns 借款,贷款216 long term liabilities 长期负债217 lowballi ng218 man ageme nt 管理219 man ageme nt in tegrity 经营完整220 man ageme nt represe ntati on letter 管理当局声明221 marketing 推销,营销,市场学222 material in co nsiste ncy 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measureme nt 计量226 microcomputers 微型计算器227 modified reports 变更报告228 n arrative no tes 叙述证券229 n ature 性质230 n egative assura nee 消极保证231 n et realizable value 可实现净值232 non-curre nt asset register非本期的财产登233 non-executive directors 非执行董事234 non-sampli ng risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligati ng eve nt 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtai ning work 获得工作240 occurre nee 出现241 on-I ine computer systems统242 ope ning bala nces 期初余额243operati onal audits经营审计，作业审计244operati onal work pla ns 操作上的工作计划245 opinion shopp ing 意见购物246other in formati on其他的信息247 outsourc ing in ternal audit支援外包的内部核248 overall review of finan cial stateme nts财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorpti on 管理费用分配251 periodic pla n定期的计戈U252 perma nent audit files 永久审计档案253 pers onal relati on ships 个人的亲属关系254 pla nning 计划编制255 population抽样总体256 precisi on 精密257 preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易258 prelimi nary assessme nt of con trol risk预备评定（与主机）联机计算器系控制风险的278 qualitative aspects of errors错误的性质上的方271 publicity 宣传 272purchase ledger273purchases and 统274 purchases cut-off 275 put on enquiry 276qualified opinion277qualify ing disclosure购货分类账expenses system 买和 费用系买截止询价上的期货买卖 保留意见合格揭示259 prepayme nts 预付款项 260 prese ntati on and disclosure提示和揭示261problems of acco un ti ng treatme nt会计处理的问题262 procedural approach 程序上的靠近 263 procedures 程序264 procedures after accepti ng nomin ati on提名之后265 procureme nt 采购266professi onal duty of con fide ntiality267 projection of errors 错误的规划 268 provisio n 备抵，准备 269public duty 公共职责270 public in terest公众利益程序过程在接受保密的职业279 ran dom selecti on 随机选择合理保证280 reas on able assuraneereassess ing sampli ng risk 再评价抽样风险281reliability 可靠性282283 rem un erati on 报酬284 report to man ageme nt 对经营的报告285 report ing 报告286 research and development costs 研究和开发成本287 reservation of title 保留reserves 准备,储备288289 revenue and capital expe nditure 岁入和资本支出290 review 评论291 review and capital expe nditure 评论和资本支出293 review en gageme nt 复阅债务294 rights 认股权295 rights and obligati ons 认股权和待付款296 rights to in formatio n 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotatio n of auditor appo in tme nts 审计（查帐）员任命的循环301 rules of professi onal con duct 职业道德守302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税，营业税305 sales 销售，销货306 sample size 样本量307 sampli ng risk 抽样风险308 sampli ng units 抽样单位309schedule of un adjusted errors 未调整的错误310 scope and objectives of i nternal audit 内部核数的范围和目标311 segregati on of duties 职责划分312 service orga ni zatio n 服务组织313 sig ni fica nt fluctuati ons or un expected315 smaller en tities 比较小的个体316 sole traders 个体营业者317 sources of kno wledge 知识的根源318 specime n letter on in ter nal con trol 内部控制上的样本relationships 可重视的（市价）波动或不能预料的亲属关系证书319 stakeholders 赌款保存人320 sta ndardised worki ng papers 标准化工作文件321 stateme nt 1:i ntegrity,objectivity and in depe ndence 声明1:完整，客观性和独立322 stateme nt 2:the professi onal duty of con fide nee 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明3:广告法（学），宣传和获得专业性工作324 stateme nt 5:cha nges in professi onal appo in tme nt 声明5: 在职业上的任命中的改变325 statistical sampling统计抽样326 statutory audit 法定审计327 statutory books 法疋卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic pla n 战略性计划331 stratificati on 分层332subseque nt events期后事项333 substa ntive procedures 头词程序过程334 substa ntive tests 实质性测试335 sufficie nt appropriate audit evide nee 充分的适当审计证据336 summaris ing errors summaris ing 错误337 sundry accruals 杂的应计项目 338 supervisi on监督 339 supervisory and monitoring roles 监督的和检验角340 suppliers stateme nts 341 system and internal controls 342 systematic selecti on 343 systems-based approach 344 tangible non-current assets 345 tendering 投标,清偿 346 terms of the en gageme nt 债务的条件 347 tests of con trol 控制的证人 348 the AGM 周年大会 349 the board 委员会 350 three Es 三 Es 351 timi ng 定时 352 tolerable error 可容忍误差 353 trade acco unts payable and purchases 贸易应付帐款 和买354 trade accounts payable listing 贸 易应付帐款挂 供应商的声明 系统和内部的控 有形的非流动资 系统选择法 以系统为基础的方式355 trai ning 培训treasury 国库，库房TRUE真实turn bull committee tur nbull 委员会ultra vires 越权un certa inty 不确定性un due depe ndence unqualified audit report unq ualified report using the kno wledge未到（支付）期的未决无条件的审计报告无条件的报告使用知识using the work of an expert valuatio n 计价，估价value for money olun tary disclosure wages and salaries wages system work in progress worki ng papers现金（交易）价格自愿披露工资，薪金工资系统在产品工作底稿356357358359360361362363364365366367368369370371372使用专家的工作。
审计英语词汇汇总
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 assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional 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 successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue 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 business 了解被审计单位情况25.assess material misstatement 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.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 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 assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 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 relatedaccount balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 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 misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 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munication 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.assertions 认定72.esistence 存在73.occurrence 发生pleteness 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.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 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 cross-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 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.gross 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.addressee 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ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统 92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
会计审计专业英语刘卫红课后答案
会计审计专业英语刘卫红课后答案1、--Miss Li, could you please help me _______ math problem？--OK. Let me try. [单选题] *A. look upB. work out(正确答案)C. set upD. put up2、Chinese is one of ____ most widely used languages in ____ world. [单选题] *A. a, theB. /, theC. the, the(正确答案)D. a, /3、They might have found a better hotel if they _________ a few more kilometers. [单选题]*A. droveB. would driveC. were to driveD. had driven(正确答案)4、We can see ______ stars at night if it doesn’t rain. [单选题] *A. a thousand ofB. thousandsC. thousand ofD. thousands of(正确答案)5、You should _______ fighting with your parents although you may have different ideas from time to time. [单选题] *A. suggestB. enjoyC. avoid(正确答案)D. practice6、Its’time to go to bed. _______ your computer, please. [单选题] *A. Turn onB. Turn inC. Turn off(正确答案)D. Turn down7、Mary _______ a phone call with her mother now. [单选题] *A. will makeB. madeC. is making(正确答案)D. makes8、70．Would you like ________，sir? [单选题] *A．something else(正确答案)B．nothing elseC．else somethingD．else anything9、26．—Mary, is this your pen?—No, it isn't. ________ is black. [单选题] * A．MyB．IC．MeD．Mine(正确答案)10、Jim will _______ New York at 12 o’clock. [单选题] *A. get onB. get outC. get offD. get to(正确答案)11、Tom didn’t _______ his exam again. It was a pity. [单选题] *A. failB. winC. pass(正确答案)D. beat12、_____from far away, the 600-meter tower is stretching into the sky. [单选题] *A. SeeB. SeeingC. To seeD. Seen(正确答案)13、77．–Hey! Any idea about learning abroad? --You （)google the College Board to learn the names of college you ____ be interested in [单选题] *A. may;needB. can; might (正确答案)C. will; shouldD. shall; must14、_______ songs is my favorite. [单选题] *A. To Singing EnglishB. Singing English(正确答案)C. Singings EnglishD. Sing English15、He _______ maths. [单选题] *A. does well in(正确答案)B. good atC. is well inD. does well at16、22．Will there ________ any schools in the future? [单选题] * A．isB．areC．amD．be(正确答案)17、Lucy _______ at 7:00 every day. [单选题] *A. go to schoolB. goes to school(正确答案)C. to go to schoolD. went?to?school18、The weather forecast says that we’ll have occasional rain tomorrow. [单选题] *A. 偶尔的B. 不停的C. 少量的(正确答案)D. 不可预测的19、The boy lost his（）and fell down on the ground when he was running after his brother. [单选题] *A. balance(正确答案)B. chanceC. placeD. memory20、I've never been to Africa, but that is the place（）. [单选题] *A. where I most want to visitB. in which I most want to visitC. I most want to visit(正确答案)D. that I want to visit it most21、There are trees on both sides of the broad street. [单选题] *A. 干净的B. 狭窄的C. 宽阔的(正确答案)D. 宁静的22、—______? —Half a kilo.（）[单选题] *A. How much are theyB. How much is itC. How much would you like(正确答案)D. How many would you like23、It _______ him ten minutes to solve the problem. [单选题] *A. spentB. took(正确答案)C. costD. paid24、_______ is on September the tenth. [单选题] *A. Children’s DayB. Teachers’Day(正确答案)C. Women’s DayD. Mother’s Day25、If the trousers are too long, ask the clerk to bring you a shorter _____. [单选题] *A. suitB.setC.oneD.pair(正确答案)26、29．______ my free time, I like listening to music. [单选题] *A．AtB．OnC．In(正确答案)D．About27、—Where are you going, Tom? —To Bill's workshop. The engine of my car needs _____. [单选题] *A. repairing(正确答案)B. repairedC. repairD. to repair28、He has grown rich lately. [单选题] *A. 后来B. 以后C. 终于D. 最近(正确答案)29、Jim wants to hang out with his friends at night, but his parents don’t allow him ______ so. （）[单选题] *A. doB. doneC. to do(正确答案)D. doing30、36．This kind of bread is terrible. I don't want to eat it ______. [单选题] *A．any more(正确答案)B．some moreC．no longerD．some longer。
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21-1 Management Assertions
Existence or occurrence assertions state that an asset or liability actually
exist or that recorded transactions have actually accurred during the period.
21-1 Management Assertions
Management assertions are implied or expressed representations by management about classes of transactions and the related accounts in the financial statements. Management assertions are directly related to applicable accounting standards. These assertions are part of the criteria that management uses to record and disclose accounting information in financial statements.
Unit 21 Audit Objectives
Learning Objectives
After studying this unit, you should be able to:
1. Define management assertions. 2. Identify the five categories of management assertions and explain each of them. 3. Define overall audit objective, general audit objectives and specific audit objectives.
21-1 Management Assertions
A key point to keep in mind is that these assertions don't necessarily correspond directly with a specific statement made by the provider of information. Some of these assertions may only be implied by the information provided.
rights and obligations valuation or allocation
disclosure and presentation overall objective
(审计总目标) (一般审计目标) (项目审计目标)
general audit objectives specific audit objectives
There are five broad categories of assertions: existence or occurrence, completeness, rights and obligations, valuation or allocation, disclosure and presentation.
Completeness assertions state that all assets, liabilities or transactions have
been properly identified and recorded.
The existence or occurrence assertion is concerned with inclusion of amounts thcompleteness assertion is concerned with the possibility of omitting items from the financial statements that should have been included. Understatement
Disclosure and presentation assertions deal with whether components of
the financial statements are properly combined or separated, described, and disclosed.
Assertions related to valuation or allocation deal with whether assets, liabilities, equities, revenues and expense accounts have been included in the financial statements at appropriate amounts.
4. Describe the determination of audit objectives.
Key Terms
management assertions existence or occurrence completeness (完整) (权利与义务) (计价与分摊) (披露与列报) (财务认定) (存在或发生)
Overstatement
21-1 Management Assertions
The assertions related to rights and obligations deal with ownership and the rights of usage that are associated with an asset as well as the obligations that arise in conjunction with a liability.