CPA审计常用词汇
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德integrity 诚信objectivity / subjectivity 客观性/主观性professional competence and due care 专业胜任能力和应有的关注confidentiality 保密professional behavior 职业行为4．independence 独立性bias 偏见5．safeguard 防范措施6．self-interest 自身利益loans and guarantees 贷款和担保close business relationships 密切的商业关系employment with an audit client 与审计客户发生雇佣关系family and personal relationships 家庭和私人关系gifts and hospitality 礼品和款待lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．client acceptance 接受客户关系engagement acceptance 承接业务changes in a professional appointment 客户变更委托13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇eliminate 消除，排除16．solicit 招揽；征求17．network 网络network firms 网络事务所18．public interest entities 公共利益实体audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务taxation services 税务服务internal audit services 内部审计服务IT systems services 信息技术系统服务litigation support services 诉讼支持服务legal services 法律服务recruiting services 招聘服务corporate finance services 公司理财服务29．overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师present auditor 现任注册会计师predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计auditor 审计师；审计人员audit objective 审计目标audit plan 审计计划audit strategy 审计策略audit evidence 审计证据audit resources 审计资源36．audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险risk of material misstatements 重大错报风险Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述factual misstatement 事实错报judgmental misstatement 判断错报projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认inconsistent 矛盾的，不一致的consistent with 与……一致，符合41．acceptable 可接受的unacceptable 不可接受的42．professional skepticism 职业怀疑professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的sufficiency 充足，充分性adequate 充足的，足够的adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出appropriateness 恰当，适当appropriation 拨款，挪用relevant 相关的relevance 相关，相关性reliable 可靠的reliability 可靠性，可靠程度46．available 可得到的，可利用的availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定rights and obligations 权利和义务valuation and allocation 计价和分摊existence 存在occurrence 发生completeness 完整性accuracy 准确性classification and understandability 分类和可理解性cut-off 截止presentation 列报disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的implicit 暗示的；含蓄的54．audit sampling 审计抽样statistical sampling 统计抽样non-statistical sampling 非统计抽样attribute sampling 属性抽样variable sampling 变量抽样55．population （抽样）总体sample 样本；例子；样品；取样sample size 样本量；样本大小56．sampling risk 抽样风险non-sampling risk 非抽样风险57．random selection 随机数选样systematic selection 系统选样haphazard selection 随意选样58．tolerable misstatement 可容忍错报tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿working papers 审计工作底稿68．audit file 审计档案permanent audit file 永久性档案current audit file 当期档案69．audit procedure 审计程序inspection of tangible assets 有形资产的检查inspection of documentation or records 文档和记录的检查inquiry=enquiry 询问analytical procedures 分析性程序analytical review 分析性复核70．staff 职员，工作人员audit staff 审计工作人员audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证inherent limitation 固有局限性77．confirmation 函证；确认，证实positive confirmation 积极函证negative confirmation 消极函证78．audit engagement 审计业务review engagement 审阅业务agreed-upon procedures （执行）商定程序compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序analytical procedure 分析程序87．internal control 内部控制test of control 控制测试implementation of control 控制实施segregation of duties 职责分离88．internal control system 内部控制制度control environment 控制环境entity’s risk assessment process 被审计单位风险评估过程information system relevant to financial reporting 与财务报告相关的系统信息control activities 控制活动monitoring of controls 对控制的监督detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序risk identification 风险识别responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向impartial 公平的，公正的，不偏不倚的91．account balance 账户余额classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权authorize 授权，批准authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知predictability 可预测性；可预见性predictable 可预见的；可预测的97．narrative note 文字说明questionnaire 调查表，问卷flowchart 流程图checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法account approach 账户法107．sales and receivables cycle 销售和应收账款循环purchases and payables cycle 采购和应付账款循环requisition 请购，请购单procurement 采购；获得，取得108．sales system 销售系统selling(authorization) 销售（授权）goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单goods dispatched notes(GDNs) 发货单dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿reimbursement清偿，偿付；偿还，退还remit 汇款remittance 汇款114．teeming and lading 截留移用，挪用现金window dressing 粉饰115．sequence 顺序，序列numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表bank statement 银行存款余额对账单cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
审计常用词汇
审计常用词汇(总21页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--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 acceptingnomination 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 工作底稿基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A(5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A(23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A(41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B(50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B(64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B(66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式 C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准 C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请 C (90)capital funding planning 资本基金筹集计划 C (91)capital gain 资本收益 C (92)capital investment appraisal 资本投资评估 C (93)capital maintenance 资本保全 C (94)capital resource planning 资本资源计划 C (95)capital surplus 资本盈余 C (96)capital turnover 资本周转率 C (97)card 记录卡 C (98)cash 现金 C(99)cash account 现金账户 C (100)cash book 现金账薄 C (101)cash cow 金牛产品C (102)cash flow 现金流量 C (103)cash flow budget 现金流量预算 C (104)cash flow statement 现金流量表 C (105)cash ledger 现金分类账 C (106)cash limit 现金限额 C (107)CCA 现时成本会计 C (108)center 中心 C (109)changeover time 变更时间 C (110)chartered entity 特许经济个体 C (111)cheque 支票 C(112)cheque register 支票登记薄 C (113)classification 分类 C (114)clock card 工时卡 C (115)code 代码 C (116)commitment accounting 承诺确认会计 C (117)common cost 共同成本 C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司 C (120)competitive position 竞争能力状况 C (121)concept 概念 C (122)conglomerate 跨行业企业 C(123)consistency concept 一致性概念 C (124)consolidated accounts 合并报表 C (125)consolidation accounting 合并会计 C (126)consortium 财团 C(127)contingency plan 应急计划 C (128)contingent liabilities 或有负债 C (129)continuous operation 连续生产 C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本计算 C (133)contribution centre 贡献中心C (134)contribution chart 贡献图 C (135)control 控制 C (136)control account 控制账户 C (137)control limits 控制限度 C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本 C (140)conversion cost 加工成本 C(141)convertible loan stock 可转换为股票的贷款 C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划 C (144)corporate social reporting 公司社会报告C (145)cost 成本 C (146)cost account 成本账户 C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册 C (149)cost adjustment 成本调整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分摊 C (152)cost attribution 成本归属 C (153)cost audit 成本审计 C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本动因 C (157)cost of capital 资本成本 C (158)cost of goods sold 销货成本 C (159)cost of non-conformance 非相符成本 C (160)cost of sales 销售成本 C (161)cost reduction 成本降低 C (162)cost structure 成本结构 C (163)cost unit 成本单位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本计算 C (166)credit note 贷项通知 C (167)credit report 信贷报告书 C (168)creditor 债权人 C (169)creditor days ratio 应付账款天数率 C (170)creditors ledger 应付账款分类账 C (171)critical event 关键事项 C (172)critical path 关键路线 C (173)cumulative preference shares 累积优先股 C (174)current asset 流动资产 C (175)current cost accounting 现时成本会计 C (176)current liabilities 流动负债 C (177)current purchasing power accounting 现时购买力会计 C (178)current ratio 流动比率 C (179)cut-off 截止 C (180)CVP 本量利分析 C (181)cycle time 周转时间D (182)debenture 债券 D (183)debit note 借项通知 D (184)debit capacity 举债能力 D (185)debt ratio 债务比率 D (186)debtor 债务人;应收账款 D (187)debtor days ratio 应收账款天数率 D (188)debtors ledger 应收账款分类账 D (189)debtor' age analysis 应收账款账龄分析 D (190)decision driven costs 决策连动成本 D (191)decision tree 决策树 D (192)defects 次品 D (193)deferred expenditure 递延支出 D (194)deferred shares 递延股份 D (195)deferred taxation 递延税款 D (196)delivery note 交货单 D (197)departmental accounts 部门报表 D(198)departmental budget 部门预算 D (199)depreciation 折旧 D (200)dispatch note 发运单 D (201)development cost 开发成本 D (202)differential cost 差别成本D (203)direct cost 直接成本 D (204)direct debit 直接借项 D (205)direct hours yield 直接小时产出率 D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率 D (208)directs on indirect work 间接工作事项上的工时 D (209)discount rate 贴现率 D (210)discounted cash flow 现金流量贴现 D (211)discretionary cost 酌量成本 D (212)distribution cost 摊销成本D (213)diversions 移用 D (214)diverted hours 移用小时 D (215)diverted hoursratio 移用工时比率 D (216)dividend 股利 D (217)dividend cover 股利产出率D (218)dividend per share 每股股利 D (219)dog 疲软产品 D (220)double entry accounting 复式会计 D (221)double-entry book-keeping 复式薄记 D(222)doubtful debts 可疑债务 D (223)down time 停工时间 D (224)dynamic programming 动态规划 E (225)earning per share 每股盈利 E (226)earning ratio 市盈率 E (227)economic order quantity(EOQ) 经济订购批量 E (228)efficient market hypothesis 有效市场假设 E (229)efficiency ration 效率性比率 E (230)element of cost 成本要素 E (231)entity 经济个体 E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价 E (234)EOQ 经济订购批量E (235)equity 权益 E (236)equity method of accounting 权益法会计计算 E (237)equity share capital 权益股本 E (238)equivalent units 当量 E (239)event 事项E (240)exceptional items 例外事项 E (241)expected value 期望值 E(242)expenditure 支出 E (243)expenses 费用 E (244)external audit 外部审计E (245)external failure cost 外部损失成本 E (246)extraordinary items 非常事项F (247)factory goods 让售商品 F (248)factoring 应收帐款让售 F (249)fair value 公允价值 F (250)feedback 反馈 F (251)FIFO 先近先出法 F (252)final accounts 年终报表 F (253)finance lease 融资租赁 F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整 F(256)financial management 财务管理 F (257)financial planning 财务计划 F (258)financial statement 财务报表 F (259)finished goods 完成品 F (260)fixed asset 固定资产 F (261)fixed overhead 固定制造费用 F (262)fixed asset turnover 固定资产周转率 F (263)fixed assets register 固定资产登记薄 F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算 F (266)flexible budget 弹性预算 F (267)float time 浮动时间 F (268)floating charge 流动抵押 F (269)flow of funds statement 资金流量表 F (270)forecasting 预测 F (271)founder's shares 发起人股份 F (272)full capacity 满负荷生产能力 F (273)function costing 职能成本计算 F (274)functional budget 职能预算 F (275)fund accounting 基金会计 F(276)fundamental accounting concept 基础会计概念 F (277)fungible assets 可互换资产 F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆) G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例) H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I(306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internalfailure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例) L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N(399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O(428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P(478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P(490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款) T (595)trade debtors 销货客户(应收账款) T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料) W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z(623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。
审计词汇表
audit 审计attestation 鉴证auditoffinancialstatements 财务报表审计highlevelsofassurance高水平保证compilation 编制reliability 可靠性relevance 相关性1professionalskepticism职业谨慎objectivity 客观性professionalcompetence专业胜任能力auditengagementletter 业务约定书theclient 委托人theexistingCPA 现任注册会计师thesuccessorCPA 后任注册会计师theprecedingCPA 前任注册会计师issuetheauditreport 出具审计报告expert 专家theboardofdirectors董事会determinethenature ，timingandextentoftheauditprocedures时间和范围ageneralknowledgeof——初步了解―――的情况amoreknowledgeof ——进一步了解的情况确定审计程序的性质、theprioryear ' sworkingpapers 以前年度工作底稿minutesofmeeting 会议纪要businessrisks 经营风险accountingestimate 会计估计managementrepresentations 管理层声明goingconcernassumption 持续经营假设auditplan 审计计划error 错误fraud 舞弊misappropriationofassets 侵占资产materiality 重要性misstatementsoromissions 错报或漏报subsequentevents 期后事项auditrisk 审计风险detectionrisk 检查风险inappropriateauditopinion 不适当的审计意见materialmisstatement 重大的错报tolerablemisstatement 可容忍错报theacceptablelevelofdetectionrisk 可接受的检查风险walk-throughtest 穿行测试flowchart 流程图auditevidence 审计证据substantiveprocedures 实质性程序assertions 认定existence 存在occurrence 发生completeness 完整性rightsandobligations 权利和义务valuationandallocation 计价和分摊cutoff 截止accuracy 准确性classification 分类inspection 检查supervisionofcounting 监盘observation 观察confirmation 函证computation 计算analyticalprocedures 分析程序vouch 核对trace 追查auditsampling 审计抽样error 误差expectederror 预期误差population 总体samplingrisk 抽样风险non-samplingrisk 非抽样风险samplingunit 抽样单位statisticalsampling 统计抽样tolerableerror 可容忍误差theriskofunderreliance 信赖不足风险theriskofoverreliance 信赖过度风险theriskofincorrectrejection 误拒风险theriskofincorrectacceptance 误受风险cashreceipt 现金收入cashdisbursement 现金支出bankstatement 银行对账单bankreconciliation 银行存款余额调节表balancesheetdate 资产负债表日netrealizablevalue 可变现净值saleinvoice 销售发票pricelist 价目表positiveconfirmationrequest 积极式询证函negativeconfirmationrequest 消极式询证函auditreport 审计报告unqualifiedopinion 无保留意见qualifiedopinion 保留意见disclaimerofopinion 无法表示意见adverseopinion 否定意见Chap.1“四大”会计师事务所：普华永道Princewater-houseCoopers 安永Ernst&Young毕马威KPMG德勤DeloitteToucheTohmatsu安达信ArthurAnderson安然Enron世通worldcom国际机构的名称：国际会计师联合会IFAC 国际会计师联合会下设的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 审计audit内部审计internalaudit风险导向审计方法risk-orientedauditapproachChap.2审阅业务review有限责任公司制limitedliabilitycompanies,LLCs有限责任合伙制limitedliabilitypartnerships,LLPsChap.3注册会计师职业道德规范codeofethicsforprofessionalaccountants Rulesofprofessionalconduct独立independence客观objectivity公正integrity专业胜任能力professionalcompetence应有关注duecare保密confidentialityconfidence职业行为professionalconduct技术准则technicalstandards 实质上的独立和形式上的独立Independenceinfactandappearance 费用fee佣金commission经济利益interest经济利益的冲突conflictsofinterest 舞弊fraud差错errorChap.4 鉴证业务assuranceservices质量管理qualitycontrolofauditChap.5 注册会计师的法律责任Professionalresponsibility/legalliability “深口袋”理论deep-pockettheory 诉讼爆炸litigationexplosion 违约breachthecontract 过失negligence 欺诈illegalactsChap.6审计目标auditobjectives财务报表认定：financialstatementassertions 存在existence 权利与义务rightsandobligations发生occurrence完整性completeness准确性和计价accuracyandvaluation分类和可理解性classificationandunderstandability 截止cut-off财务报表循环cycles业务约定书engagementletter管理层声明reportofthedirector s ' responsibilitiesforthefinancialstatement mentrepresentation Chap.7审计证据auditevidence审计工作底稿auditworkingpaper审计记录auditrecordsChap.8计划工作planning重要性materiality审计风险auditrisk书/manage检查风险detectionrisk重大错报风险riskofmaterialmisstatementChap.9风险评估riskevaluation分析程序analyticalprocedures内部控制internalcontrol控制环境controlenvironment信息系统与沟通informationsystemandcommunicationChap.10控制测试testofcontrol报表层次重大错报materialmisstatementonleveloffinancialstatement 认定层次重大错报materialmisstatementonlevelofassertion实质性程序substantiveproceduresChap.11舞弊fraudChap.12审计抽样sampling抽样风险samplingrisk非抽样风险non-samplingrisk统计抽样statisticalsampling非统计抽样non-statisticalsampling Chap.13Salesandreceivablescycle Chap.14Purchasesandpayablescycle Chap.15Inventoryrecordingcycle监盘physicalinspectionChap.16Investmentandfinancecycle Chap.17Auditofmonetaryassets Chap.18 完成审计工作finishtheauditwork 期初余额openingbalance期后事项subsequentevents 或有事项contingenteventsChap.19审计报告Auditreport审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management ' srespon sibilityforthefinancialstatements注册会计师的责任段auditor ' sresponsibility审计意见段opinion注册会计师的监管和盖章auditor ' ssignature会计师事务所的名称、地址和盖章auditor saddress 报告日期dateoftheAuditor ' sreport无保留意见unqualifiedauditreport保留意见qualifiedopinion 无法表示意见disclaimer 否定意见adverse。
CPA审计必背(自己整理,且已经通过审计)
审计必背P3：鉴证业务：审计、审阅、其他鉴证业务（预测性财务信息审核）相关服务：管理咨询、税务咨询、代编财务信息、对财务信息执行商定程序P12：审计过程中的困难、时间、成本等事件本身不能作为注册会计师不实施不可替代审计程序或者满足于说服力不足的审计证据的理由。
P14：衡量职业判断质量的标准：决策一惯性、稳定性、准确性、意见一致性、可辩护性P30：1、盈利稳定经营性业务的税前利润2、盈利波动，或亏或盈最近3~5年的经营性业务的平均税前利润或者亏损（取绝对值）或者是营业收入3、研发中心成本与营业费用总额4、新办企业，在买设备总资产5、正在扩展市场份额营业收入6、基金投资净资产P32：实际执行的重要性的实务运用（1）注册会计师在计划审计工作时，可以根据实际执行的重要性确定需要对哪些类型的交易、账户余额和披露实施进一步审计程序，即通常选取金额超过实际执行的重要性的财务报表项目。
（2）不代表注册会计师可以对所有金额低于实际执行的重要性的财务报表项目不实施进一步审计程序，这是由于：○1单个金额低于实际执行的重要性的财务报表项目汇总起来可能金额重大，注册会计师需要考虑汇总后的潜在错报风险。
○2对于存在低估风险的财务报表项目，不能仅仅因为其金额低于实际执行的重要性水平而不实施进一步审计程序。
○3对于识别出存在舞弊风险的财务报表项目，不能因为其金额低于实际执行的重要性水平而不实施进一步审计程序。
P42：使用被审计单位生成的信息时，要评价此类信息的完整性和准确性。
P44：询问可能本身不足以提供充分、适当的审计证据，必要时需要获取书面声明P46：注册会计师应当对银行存款、借款以及与金融机构往来的其他重要信息实施函证程序。
包括零余额账户和本期内注销的账户。
有充分证据表明某一银行存款、借款及与金融机构往来的其他重要信息对财务报表不重要，且与之相关的重大错报风险很低。
不对这些项目实施函证程序，应当在审计工作底稿中说明理由。
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德➢integrity 诚信➢objectivity / subjectivity 客观性/主观性➢professional competence and due care 专业胜任能力和应有的关注➢confidentiality 保密➢professional behavior 职业行为4．independence 独立性➢bias 偏见5．safeguard 防范措施6．self-interest 自身利益➢loans and guarantees 贷款和担保➢close business relationships 密切的商业关系➢employment with an audit client 与审计客户发生雇佣关系➢family and personal relationships 家庭和私人关系➢gifts and hospitality 礼品和款待➢lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．client acceptance 接受客户关系➢engagement acceptance 承接业务➢changes in a professional appointment 客户变更委托13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇➢eliminate 消除，排除16．solicit 招揽；征求17．network 网络➢network firms 网络事务所18．public interest entities 公共利益实体➢audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属➢immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务➢taxation services 税务服务➢internal audit services 内部审计服务➢IT systems services 信息技术系统服务➢litigation support services 诉讼支持服务➢legal services 法律服务➢recruiting services 招聘服务➢corporate finance services 公司理财服务29．overdue fee 逾期收费➢contingent fee 或有收费➢referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师➢present auditor 现任注册会计师➢predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计➢auditor 审计师；审计人员➢audit objective 审计目标➢audit plan 审计计划➢audit strategy 审计策略➢audit evidence 审计证据➢audit resources 审计资源36．audit risk 审计风险➢inherent risk 固有风险➢control risk 控制风险➢detection risk 检查风险➢risk of material misstatements 重大错报风险➢Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述➢factual misstatement 事实错报➢judgmental misstatement 判断错报➢projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证➢electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认➢inconsistent 矛盾的，不一致的➢consistent with 与……一致，符合41．acceptable 可接受的➢unacceptable 不可接受的42．professional skepticism 职业怀疑➢professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的➢sufficiency 充足，充分性➢adequate 充足的，足够的➢adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出➢appropriateness 恰当，适当➢appropriation 拨款，挪用➢relevant 相关的➢relevance 相关，相关性➢reliable 可靠的➢reliability 可靠性，可靠程度46．available 可得到的，可利用的➢availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定➢rights and obligations 权利和义务➢valuation and allocation 计价和分摊➢existence 存在➢occurrence 发生➢completeness 完整性➢accuracy 准确性➢classification and understandability 分类和可理解性➢cut-off 截止➢presentation 列报➢disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制➢general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的➢implicit 暗示的；含蓄的54．audit sampling 审计抽样➢statistical sampling 统计抽样➢non-statistical sampling 非统计抽样➢attribute sampling 属性抽样➢variable sampling 变量抽样55．population （抽样）总体➢sample 样本；例子；样品；取样➢sample size 样本量；样本大小56．sampling risk 抽样风险➢non-sampling risk 非抽样风险57．random selection 随机数选样➢systematic selection 系统选样➢haphazard selection 随意选样58．tolerable misstatement 可容忍错报➢tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性➢material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到➢acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的➢justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿➢working papers 审计工作底稿68．audit file 审计档案➢permanent audit file 永久性档案➢current audit file 当期档案69．audit procedure 审计程序➢inspection of tangible assets 有形资产的检查➢inspection of documentation or records 文档和记录的检查➢inquiry=enquiry 询问➢analytical procedures 分析性程序➢analytical review 分析性复核70．staff 职员，工作人员➢audit staff 审计工作人员➢audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证➢inherent limitation 固有局限性77．confirmation 函证；确认，证实➢positive confirmation 积极函证➢negative confirmation 消极函证78．audit engagement 审计业务➢review engagement 审阅业务➢agreed-upon procedures （执行）商定程序➢compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责➢responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层➢corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序➢analytical procedure 分析程序87．internal control 内部控制➢test of control 控制测试➢implementation of control 控制实施➢segregation of duties 职责分离88．internal control system 内部控制制度➢control environment 控制环境➢entity’s risk assessment process 被审计单位风险评估过程➢information system relevant to financial reporting 与财务报告相关的系统信息➢control activities 控制活动➢monitoring of controls 对控制的监督➢detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序➢risk identification 风险识别➢responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向➢impartial 公平的，公正的，不偏不倚的91．account balance 账户余额➢classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权➢authorize 授权，批准➢authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知➢predictability 可预测性；可预见性➢predictable 可预见的；可预测的97．narrative note 文字说明➢questionnaire 调查表，问卷➢flowchart 流程图➢checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大➢understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法➢account approach 账户法107．sales and receivables cycle 销售和应收账款循环➢purchases and payables cycle 采购和应付账款循环➢requisition 请购，请购单➢procurement 采购；获得，取得108．sales system 销售系统➢selling(authorization) 销售（授权）➢goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的➢obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单➢goods dispatched notes(GDNs) 发货单➢dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿➢reimbursement清偿，偿付；偿还，退还➢remit 汇款➢remittance 汇款114．teeming and lading 截留移用，挪用现金➢window dressing 粉饰115．sequence 顺序，序列➢numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表➢bank statement 银行存款余额对账单➢cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
注册会计师CPA考试《审计》知识点详细复习整理完整版
注册会计师CPA考试《审计》知识点详细复习整理完整版注册会计师业务种类鉴证业务审计、审阅、其他鉴证业务相关服务税务代理、代编财务信息、对财务信息执行商定程序用户财务报表预期使用者目的不涉及为如何利用信息提供建议审计定义保证程度提供合理保证，不能提供绝对保证独立性和专业性注册会计师应当独立于被审计单位和预期使用者审计报告审计概念合理保证和有限保证注册会计师审计和政府审计注册会计师目标和对象不同；审计标准不同；经费或收入来源不同；取证权限不同；发现问题处理方式不同；注册会计师对由被审计单位管理层负责的财务报表发表审计意审当事人（责任）见，以增强除管理层之外的预期使用者对财务报表的信赖程度（1）按照适用的财务报告编制基础编制财务报表，并使其实现公允反映(如适用)；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报；（3）向注册会计师提供必要的工作条件，包括允许注册会计师接触与编制财务报表相关的所有信息(如记计（三方关系）概述被审计单位管理层（责任）录、文件和其他事项)，向注册会计师提供审计所需的其他信息，允许注册会计师在获取审计证据时不受限制地接触其认为必要的内部人员和其他相关人员财务报表审计并不减轻管理层或治理层的责任，管理层和治理层理应对编制的财务报表承担完全责任。
审计要素管理层和预期使用者可能来自同一企业，但并不意味着两者预期使用者就是同一方（对象）管理层也会成为预期使用者之一，但不是唯一的预期使用者。
审计标准注册会计师基于自身的预期、判断和个人经验对对象（财务报表）（财务报表编制基础）鉴证对象进行评价和计量，不构成适当的标准。
被审计单位雇佣或聘请的专家编制的信息也可以作为审计证据；评判依据审计证据既包括支持和佐证管理层认定的信息，也包括与这些认定（审计证据）相矛盾的信息结论（审计报告）在某些情况下，信息的缺乏本身也构成审计证据审计目标审计基本要求审计风险审计过程第一章审计概述审计概念审计要素总体目标（1）对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见；（2）按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通。
注册会计师考试《审计》常用英文单词大全
注册会计师考试《审计》常用英文单词大全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。
审计专业术语
disclosure inspection supervision of counting observation enquiry confirmation computation analytical procedures vouch aged trial balance trace audit sampling error anomalous error expected error population sampling risk non-sampling risk sampling unit statistical sampling stratification tolerable error the risk of under reliance the risk of over reliance the risk of incorrect rejection the risk of incorrect acceptance the rate of deviation sample size required confidence level the number of sampling units in the population methods used effective audit efficient audit audit working papers(documentation) working trial balance adjusting and reclassification entries audit mark indexing and cross-referencing permanent audit files current audit files comprehensive working papers audit-oriented working papers reference working papers the use of standardized working papers checklists cash receipt cash disbursement
审计词汇表
审计词汇表attestation 鉴证audit of financial statements 财务报表审计high levels of assurance 高水平保证compilation 编制reliability 可靠性relevance 相关性1professional skepticism 职业谨慎objectivity 客观性professional competence 专业胜任能力audit engagement letter 业务约定书the client 委托人the existing CPA 现任注册会计师the successor CPA 后任注册会计师the preceding CPA前任注册会计师issue the audit report 出具审计报告expert 专家the board of directors 董事会determine the nature，timing and extent of the audit procedures 确定审计程序性质、时间和范围a general knowledge of ——初步了解―――情况a more knowledge of——进一步了解情况the prior year’s working papers 以前年度工作底稿minutes of meeting 会议纪要business risks 经营风险accounting estimate 会计估计management representations 管理层声明going concern assumption 持续经营假设audit plan 审计计划error 错误fraud舞弊misappropriation of assets 侵占资产materiality 重要性misstatements or omissions 错报或漏报subsequent events 期后事项audit risk 审计风险detection risk 检查风险inappropriate audit opinion 不适当审计意见material misstatement 重大错报tolerable misstatement 可容忍错报the acceptable level of detection risk 可接受检查风险walk-through test 穿行测试flow chart 流程图audit evidence 审计证据substantive procedures 实质性程序assertions 认定existence 存在occurrence 发生completeness 完整性rights and obligations 权利和义务valuation and allocation 计价和分摊cutoff 截止accuracy 准确性classification 分类inspection 检查supervision of counting 监盘observation 观察confirmation 函证computation 计算analytical procedures 分析程序vouch 核对trace 追查audit sampling 审计抽样error 误差expected error 预期误差population 总体sampling risk 抽样风险non- sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险cash receipt 现金收入cash disbursement现金支出bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日net realizable value 可变现净值sale invoice 销售发票price list 价目表positive confirmation request 积极式询证函negative confirmation request消极式询证函audit report 审计报告unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion否定意见Chap. 1“四大”会计师事务所：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国际机构名称：国际会计师联合会IFAC国际会计师联合会下设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审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上独立和形式上独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’responsibilities for the financi al statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial stateme nt认定层次重大错报material misstatement on level of assertion实质性程序substantive proceduresChap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical samplingChap. 13 Sales and receivables cycleChap.14 Purchases and payables cycleChap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycleChap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告要素标题title收件人receiver引言段introduction管理层对财务报表责任段management’s responsibility for the financi alstatements注册会计师责任段auditor’s responsibility审计意见段opinion注册会计师监管和盖章auditor’s signature会计师事务所名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。
审计学重要术语
重要术语第1章审计的重要性American Institute of Certified Public Accountants AICPA美国注册会计师协会是注册会计师的主要职业组织；它包括许多委员会,为服务的发展和行业自律来制定职业准则。
assertion认定对于一个企业或产品在一定时期内的经营活动、事项、状况或者业绩做出的肯定表述，这些内容是鉴证服务的主要工作。
Assurance 保证服务向决策者提供改善信息质量的独立专业服务。
attestation services 鉴证服务审计人员向第三方所做出的关于财务报告所含认定的正确性，或者按照其客观可识别性和衡量标准，来确定其他报告的正确性，并发表意见。
auditing审计一种通过客观地收集和评价与经济活动认定有关的审计证据，以确定这些认定和已经确立的标准之间相关程度，并将结果报告给相关使用者的系统过程。
compliance合规性审计用于评价是否遵循公司政策或政府规定的审计。
corporate governance公司治理一方为经营目的按照契约向另一方提供资源，提供资源的一方要求另一方承担以下经营管理责任：（a）这些资源是否安全；（b）它们是否按照契约目的使用；（c）这些资源的利用情况如何（财务业绩）。
financial audit 财务审计为了确定某一企业的财务报表或其它财务结果是否按照公认会计原则或者其它会计基础公允反映的系统过程。
General Accounting Office GAO 美国审计总署一个直接对美国国会负责的政府机构，对国会负责，执行特殊调查，并为国家审计制定准则。
generally accepted accounting principles GAAP 公认会计准则由美国财务会计准则委员会（FASB）或其委托人制定的会计准则，受到广泛认可，并为评价财务报表的公允性提供标准。
generally accepted auditing standards GAAS 公认审计准则由上市公司会计监管委员会（负责上市公司）和美国注册会计师协会（负责非上市公司）制定的准则，其目的是指导美国公共会计界的审计实务。
审计重要术语
审计重要术语鉴证业务:注册会计师对鉴证对象信息提出结论,以增强除责任方之外的预期使用者对鉴证对象信息信任程度的业务.风险导向审计:一种建立在企业经营风险和审计风险要素评价基础上的审计方法.职业道德:注册会计师职业道德,职业纪律,专业胜任能力及职业责任等的总称.实质上的独立:注册会计师与委托单位之间的确无利害关系,能够以客观,公正,并保持适当职业怀疑的态度进行审计职业判断.职业怀疑态度:注册会计师以质疑的思维方式评价所获取审计证据的有效性,并对互相矛盾的以及引起对文件记录或管理层和治理层提供的信息的可靠性产生怀疑的审计证据保持警惕.认定:管理层对财务报表各组成要素的确认,计量,列报作出的明确或隐含的表达.审计业务约定书:会计师事务所与被审计单位签订的,用以记录和确认审计业务的委托和受托关系,审计目标和范围,双方的责任以及报告的格式等事项的书面协议.管理层声明:被审计单位管理层向注册会计师提供的与会计报表相关的陈述.重要性:如果一项错报单独或连同其他错报可能影响财务报表使用者依据财务报表做出的经济决策,则该项错报是重大的.审计风险:财务报表存在重大错报而注册会计师发表不恰当意见的可能性.重大错报风险:财务报表在审计前存在重大错报的可能性.检查风险:某一认定存在错报,该错报单独或连同其他错报是重大的,但注册会计师未发现这种错报的可能性.错误:导致财务报表错报的非故意行为.舞弊:被审计单位的管理层,治理层,员工或第三方使用欺骗手段获取不当或非法利益的故意行为.审计证据:注册会计师为了得到审计结论,形成审计意见而使用的所有信息,包括财务报表依据的会计记录中含有的信息和其他信息.检查记录或文件:注册会计师对被审计单位内部或外部生成的纸质,电子或者其他介质形式存在的记录或文档进行审查.检查有形资产:注册会计师对资产实物进行审查.观察:注册会计师观察看相关人员在从事的活动或执行的程序.重新执行:注册会计师以人工方式或使用计算机辅助审计技术,重新独立执行作为审计单位内部控制组成部分的程序或控制.分析程序:注册会计师通过研究不同财务数据之间以及财务数据与非财务数据之间的内在关系,对财务信息作出评价.审计工作底稿:注册会计师对制定的审计计划,实施的审计程序,获取的相关审计证据,以及得出的审计结论作出的记录.审计抽样:注册会计师对某类交易或账户余额中低于百分百的项目实施审计程序,使所有抽样单元都有被选取的机会.内部控制:被审计单位为了合理保证财务报告的可靠性,经营的效率和效果以及对法律法规的遵守,由治理层,管理层和其他人员设计和执行的政策和程序.风险评估过程:包括识别财务报告相关的经营风险,以及针对这些风险所采取的措施.穿行测试:测试一项业务的整个处理流程.控制测试:为了确定内部控控制的设计和运行是否有效而实行的审计程序.管理建议书:注册会计师针对审计过程中注意到的,可能导致被审计单位会计报表产生重大错报或漏报的内部控制重大缺陷提出的书面建议.应收账款函证:注册会计师直接发征询函给被审计单位的债务人,要求核实被审计单位应收账款记录是否正确的一种审计方法.积极的函证方式:采用这种函证方式时,注册会计师要求被征询者必须回函,确认征询函所列示信息是否正确.消极的函证方式:采用这种方式时,常注册会计师只要求被征询者在不同意征询函列示信息的情况下才予以回函.存货监盘:注册会计师现场观察被审计单位存货的盘点,并对已盘点的存货进行适当检查.期后事项:资产负债表日至负债报告表日之间发生的事项以及审计报告日后发生的事实.或有事项:是指过去的交易或者事项形成的,其结果须由某些未来事项的发生或者不发生才能决定的不确定事项.持续经营假设:被审计单位在编制财务报表时,假定其经营活动在可预见的将来会继续下去,不拟也不终止经营或者破产清算,可以在正常的经营过程中变现资产,清偿债务.审计报告:注册会计师根据中国注册会计师审计准则的规定,在实施审计工作的基础上对被审计单位财务报表发表审计意见的书面文件.。
2020年注会(CPA)零基础指引班第02讲_审计学习必备专业术语(2)
第一部分审计学习必备专业术语02．与认定和审计目标相关的专业术语关于审计目标：审计目标包括审计总体目标以及与各类交易、账户余额和披露相关的具体审计目标两个层次。
一、财务报表审计总体目标1.对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证，使得注册会计师能够对财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见；2.按照审计准则的规定，根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通。
二、与各类交易、账户余额和披露相关的具体审计目标具体审计目标与认定相关认定，是指管理层的认定；目标，是指注册会计师的审计目标。
认定是指管理层在财务报表中作出的明确或隐含的表达，注册会计师将其用于考虑可能发生的不同类型的潜在错报。
项目行次金额一、营业收入120000减：营业成本215000税金及附加3300▪被审计单位管理层的认定类别所审计期间各类交易、事项及相关披露的认定期末账户余额及相关披露的认定（1）发生（2）完整性（3）准确性（4）截止（5）分类（6）列报（1）存在（2）权利和义务（3）完整性（4）准确性、计价和分摊（5）分类（6）列报（一）关于所审计期间各类交易、事项及相关披露的认定（1）发生认定：记录的交易或事项已发生且与被审计单位有关。
以利润表为例，可以通俗的理解为利润表中所列示的事项是企业实际发生的，没有虚构、多计。
违反发生认定的表现：不该入账入了账，无中生有，虚构、捏造交易。
（2）完整性认定：所有应当记录的交易和事项均已记录。
通俗来说，就是意味着报表中没有遗漏，隐瞒，该入账的都入账了。
例如报表中的营业收入1000万元，这个1000万元背后隐含表达了企业没有漏记，把该记录的营业收入都记录到了报表中。
违反完整性认定：该入账的没有入账，遗漏、隐瞒了交易。
（3）准确性认定：与交易和事项有关的金额及其他数据已恰当记录。
意味着利润表中的项目金额准确无误。
例如：利润表中的营业收入是1000万元，意味着这个金额没有多记录，也没有少记录，就是1000万元。
审计业务常用词汇
审计业务常用词汇AAbility to perform the work 能力履行工作Ability to continue as a going concern 持续经营能力Acceptability 可接受性，可接受程度Acceptable level of detection risk 检查风险的可接受水平Acceptance of engagement 接受委托Accept an audit engagement 接受业务委托Acceptance procedures 承兑程序过程Accepting the engagement for the first ti me 首次接受委托Access to asset 对资产的接触According to 根据，依据，依照Account balance 账户余额Account balances and transaction levels 相关账户、交易层面Account for 对……进行会计处理，核算；解释Accountability 经管责任问责性Accountability 成本会计Accounting 会计，会计学Accounting advisory serve 会计咨询服务Accounting estimate 会计估计Accounting firm 会计师事务所Accounting information 会计信息Accounting period 会计期间Accounting policies 会计政策Accounting policy alternative 会计政策变更Accounting professional bodies 会计职业组织，会计职业团体Accounting records 会计记录Accounting responsibility 会计责任Accounts receivable listing 应收帐款挂牌Accounts receivable 应收账款Accounting service 会计服务Accounting standards 会计准则Accounting Standards for Business Enter prises 企业会计准则Accounting system 会计系统Accounting treatment 会计处理Accruals listing 应计项目挂牌Accruals 应计项目Accuracy 准确性，精确性A change in engagement 变更约定书Addressee of the audit report 审计报告的收件人An adequate accounting and internal control system 适当的会计和内部控制系统A djust the financial statements 调整财务报表Adjusting and reclassification entries 调整和重分类分录Additional audit procedures 追加审计程序Addressee 收件人，收信人Administration of State-owned Assets (the～) 国有资产管理局Administrative laws and regulations 行政法规Adequately disclosed 适当披露Advance 预付款Adverse impact 不利影响，负面影响Adverse opinion 反对意见Advisory group 咨询组，顾问组Adverse opinion 否定意见Agency fee 代理费，代理费用A general knowledge of …， a preminary knowledge of 初步了解Aged trial balance 过期账项试算表Aged trial balance 账龄分析表Aggregate 累计总计，合计为……Aged analysis 年老的分析（法,学）研究Aging schedule 账龄分析表A general knowledge of 初步了解―――的情况Agents 代理人Aggregate 总计Agreed-upon procedures 约定审查业务执行商定程序Alternation of document and record 变造（更改）文件和记录Alteration of records or documents 文件或凭证Alternative audit procedures 替代审计程序，备选审计程序Amend 修改，修订A more knowledge of 进一步了解的情况A more particular knowledge of 进一步了解Amortization 摊销An acceptably low level 可接受水平An initial audit 初次审计Analytical capacity 分析能力Analytical procedures risk 风险性测试风险Analytical procedures 分析性程序Analysis of errors 错误的分析、研究Annual financial statements 年度会计报表，年度财务报表Anomalous error 偶发性错误Appendix 附录，附表Applicable 适用的Applicable laws and regulations 适用的法规Application systems 应用系统Apply consistently 一贯地实施Approach the materiality level 接近重要性水平Appropriateness of audit evidence 审计证据的恰当性Appropriateness 适当性Appropriate 适当的征用，挪用Appropriate authorization 适当的授权Approval 批准，核准Approach the materiality level 接近重要性水平Appropriateness适当性Appointment ethics 任命伦理学Appointment 任命Assertion (会计报表上的) 认定；确认Assertions 认定Assessed level of control risk 对控制风险的评估，控制风险的评估水平Assess inherent and control risks 评估固有风险和内部控制风险Assess material misstatement risks 评估重大错报风险Assessed level of material misstatement risk 重大错报风险的评估水平Asset retirement order 资产报废通知单Asset 资产Asset restructuring 资产重组Assignment of duties 职责的划分Assistant 助理，助理人员Associated company 联属公司，联营公司Association 联合，结合；协会，社团Associated firms 联合的坚挺Assumption 假设，假定Assurance 可信性保证Association of chartered certified accounts（ACCA）特计的证（经执业的结社）Assurance engagement 保证债务Assurance 保证At a given date 在某一特定时日Attestation 鉴证，公证Attestation service 鉴证服务A uniform CPA examination 统一注册会计师考试Audit 审计, 审核, 核数Audit acceptance 审计承兑Audit adjustment 审计调整Audit areas 审计领域Audit appointment 审计委托Audit approach 审计靠近Audit committee 审计委员会, 审计小组Audit conclusion 审计结论Audit effectiveness 审计效果Audit efficiency 审计效率Audit engagement letter 审计业务约定书Audit evaluation 审计评价Audit evidence 审计证据Audit fee 审计费Audit files 审计档案Audit findings 审计中发现的事项Audit of financial statements 财务报表审计Audit implementation stage 审计实施阶段Audit mark 审计标识Audit materiality 审计重要性Audit method 审计方法Audit objective 审计目标，审计目的Audit of financial statements 会计报表审计，财务报表审计Audit opinion 审计意见Audit period 被审计期间，被审计年度Audit plan 审计计划Audit planning 编制审计计划，制定审计计划，审计计划Audit planning stage 审计计划阶段Audit procedure 审计程序Audit program 审计程序Audit programme 审计程序表，具体审计计划Audit report on special purpose engagements 特殊目的的审计报告Audit report as a means of communication 审计报告如一个通讯方法Audit report 审计报告Audit report with a disclaimer of opinion 拒绝表示意见审计报告Audit report with a qualified opinion 有保留意见的审计报告Audit report with an adverse opinion 否定意见的审计报告Audit report with dual dates 双重日期审计报告Audit reporting stage 审计报告阶段Audit responsibility 审计责任Audit results 审计结果Audit risk 审计风险Audit sampling 审计抽样Audit sampling techniques 审计抽样方法，审计抽样技术Audit staffing 审计工作人员audit strategies 审计策略audit summary 审计总结，审计小结audit team 审计小组audit test 审计测试Audit timing 审计定时Audit trail 审计线索审计轨迹Audit work 审计工作Audit working paper （documentation ）审计工作底稿Audited financial statement 审计会计报表，已审计财务报表Auditing Guidelines (the～) 审计规范指南Auditing standards 审计准则Audit-oriented working paper (审计) 业务类工作底稿Auditing standards 审计准则Auditors duty of care 审计（查帐）员的抚养责任Auditors report 审计报告Authenticity 真实性Availability 可获得性Authority attached to ISAs 代理权附上到国际砂糖协定Authorization 授权Authorization of transaction 交易的授权Automated working papers 自动化了工作文件BBad debts 坏账Balance 余额；差额；平衡Balance sheet date 资产负债表日Balance sheet 资产负债表Bank 银行Bank reconciliation 银行存款余额调节表Bank account 银行账户，银行户头Bank reconciliation 银行对账单余额调节表Bank statement 银行对账单Barter transaction 易货交易，以物换物交易Basis of audit 审计依据Basis of preparation (会计报表的) 编制基础Beneficial interests 受益权Best value 最好的价值Bill of lading 提货单Bill of material 用料单Billing 开票Book of account 账目，账簿Bond certificate 债券Bond debenture 债券契约Borrowing 借款，贷款，借债Branch 分支，分支机构，分店Break down 分解、按细目分类Broker's advice 经纪人意见书Brought forward (账户余额等的) 承上年，承上期，承上页Budget 预算Building 建筑物；大楼Business conditions 经营情况Business licence (企业等的) 营业执照Business relation 业务关系Business risk 经营风险CCadbury committee 委员会Carry out extended or additional tests of control 实施扩大或追加的控制测试Cash receipt 现金收入Cash disbursement现金支出Cash count 现金盘点Cash receipt 现金收据Cash system 兑现系统Change CPA 更换审计师Change fund 找零备用金Changes in nature of engagement 改变债务的性质Charges and commitments 费用和评论Chart of accounts 会计科目表Charities 宽大Check outstanding 未兑现支票Checklists 核对用清单Ctom walls 墙壁Chronology of an audit 审计的年代Change CPA更换注册会计师CIS application controls CIS 申请控制CIS environments stand-alone microcomputers CIS 环境单机微型计算器Classification 分类Client screening 委托人甄别Closely connected 接近地连接Clubs 俱乐部Collateral 抵押抵押品Communications between auditors and management 通讯在审计（查帐）员和经营之间Communications on internal control内部控制上的通讯Communication with management 与管理层沟通Communication 沟通Comparative financial statements 比较财务报表Comparatives 比较的Competence 能力Compilation engagement 编辑债务Completeness 完整性Compliance test 符合性程序Compilation 编制Completion of the audit 审计的结束Compliance with accounting regulations 符合～的作法会计规则Computation 计算Component 组成部分Comprehensive working papers 综合类工作底稿Computation 计算Computer information systems environment 计算机信息系统环境Computers assisted audit techniques （CAATs）计算机辅助审计程序Confidence 信任Confidentiality 保密性Confirmation 函证Confirmation of accounts receivable 应收帐款的查证Conflict of interest 利益冲突Constructive obligation 建设的待付款Contingencies 或有事项Contingent asset 或有资产Contingent liability 或有负债Continuing professional education （CPE）职业后续教育Contributed capital 实缴资本Control activities 控制活动Control environment 控制环境Control procedures 控制程序Control risk 控制风险Controversy 论战相应的计算Coordination 协调Corporate governance 公司治理Corresponding figuresCost of conversion 转换成本, 加工成本Cost 成本Courtesy 优待Creditors 债权人Credibility 可信赖程度Current audit files 本期审计档案Custodian 保管人Custody 保管Cutoff bank statement 截止性银行对账单Cutoff 截止DDatabase management system （DBMS）数据库管理制度（数据管理系统）Date of report 报告的日期Deliberate failure to record transactions 故意漏记交易Delinquent account 过期账户Depreciation 折旧贬值Deposit slip 存款凭单Description 货物的说明、种类Design of the sample 样品的设计Detect noncompliance laws and regulations 发现没有遵守法律与规章的行为Detection risk 检查风险Determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围Direct verification approach 直接核查法Directional testing 方向的抽查Director 董事Directors emoluments 董事酬金Directors serve contracts 董事服务合约Disagreement with management 与经营的不一致Disclaimer of opinion 拒绝表示意见Disclosure 披露Discrepancy 差异Discuss with management 与管理层讨论Distributions 分销分派Documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集Documenting the audit process 证明审计程序Due care 应有关注Due skill and care 到期的技能和谨慎EEconomy 经济Education 教育Effectiveness 效用效果Efficiency 效益效率Efficient audit 审计效率Effective audit 审计效果Eligibility / ineligibility 合格 / 无被选资格Emphasis of matter 物质的强调Engagement economics 债务经济学Engagement letter 业务约定书Enquiry 询问Entity 被审计单位客户Error 差错Existence 存在Evaluating of results of audit procedures 审计手序的结果评估Examinations 检查Exceed the materiality level 超过重要性水平Exercise professional judgment 做出专业判断Existence 存在性Existence or occurrence 存在或发生Expectations 期望差距Expected error 预期误差Experience 经验Expert 专家Explanatory paragraph 说明段Extend the scope of the substantive test 扩大实质性测试范围Extents 小计External audit 独立审计External review reports 外部的评论报告FFair 公正Falsification 伪造Fee negotiation 费谈判Final assessment of control risk 控制风险的确定评定Final audit 期末审计Financial performance 财务业绩Financial statement assertions 财政报告宣称Financial 财务Finished goods 产成品Flowcharts 流程图Float period 浮游期Following acceptance of the engagement 接受业务委托之后Footing 加总、合计Fraud and error 舞弊Fraud 欺诈Fundamental principles 基本原理GGeneral CIS controls 一般的 CIS 控制General ledger 总分类账General reports of management 一般管理报告Going concern 持续经营Going concern assumption 持续经营假设Goods on sale or return 货物准许退货买卖Goodwill 商誉Governance 统治Gross margin 毛利Greenbury committee greenbury 委员会Guidance for internal auditors 指导为内部审计员HHampel committee hampel 委员会Haphazard selection 随意选择High levels of assurance 高水平保证Hospitality 款待Human resources 人力资源IIFACs code of ethics for professional accountants IFACs 道德准则为职业会计师Inappropriate audit opinion 不适当的审计意见Income tax 所得税Incoming auditors 收入审计（查帐）员Incomplete files 不完整文件Index and cross-referencing 索引和交叉索引Independent estimate 独立的估计Ineligible for appointment 无被选资格的为任命Information technology 信息技术Inherent limitations of audit test 审计测试的固有限制Inherent risk 固有风险Inspection record 验收记录Inspection 检查Initial communication 签署通讯Insurance 保险Intangibles 无形Intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述Integrity 完整性Interim audit 中期审计Interim financial reports 中期财务报告Internal auditing 内部审计Internal audit personal， internal audit's 内部审计人员Internal auditors 内部审计师Internal audit reports 内部审计报告Iinternal control evaluation questionnaires （ICEQs）内部控制评价调查表Internal control questionnaires （ICQs）内部控制调查问卷Internal control system 内部控制系统Internal review assignment 内部的评论转让International audit and assurance standards board （IAASB）国际审计和保证标准委员会International auditing practice statements （IAPSs）国际审计实务声明（IAPSs）International federation of accountants （IFAC）国际会计师联合会（IFAC）Introdutory paragraph 引言段Inventory system 盘存制度Inventory tag 存货标签Inventory-taking 存货盘点Inventory valuation 存货估价ISA 230 documentation 文件编制ISA 240 fraud and error 国际砂糖协定240 欺诈和错误ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑ISA 260 communications of audit matters with those charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治ISA 300 planning isa 300 计划编制ISA 310 knowledge of the business 企业的 isa 310 知识ISA 320 audit materiality 审计重要性ISA 400 accounting and internal control isa 400 会计和内部控制ISA 402 audit considerations relating to entities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织ISA 500 audit evidence 审计证据ISA 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款ISA 510 external confirmations isa 510个外部的查证ISA 520 analytical procedures 分析性程序ISA 530 audit sampling 审计抽样ISA 540 audit of accounting estimates 解释估计的 isa 540 审计ISA 560 subsequent events 期后事项ISA 580 management representations 管理当局声明书ISA 610 considering the work of internal auditing isa 610 以内部审计的工作考虑ISA 620 using the work of an expert isa 620 使用专家的工作ISA 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告ISA 710 comparatives isa 710的比较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ISA 910 engagement to review financial statements isa 910 债务复阅财务报表ISAs and rss isas 和 rssIssue the audit report 出具审计报告JJob cost 订单成本计算单Job descriptions 工作说明Job order 分批工作通知单Joint monitoring unit 连接检验单位KKiting 开空头支票Know ledge of the entity’s business 了解被审计单位情况LIAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统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IAS 2 inventories 信息家电 2 库存IAS 10 events after the balance sheet date 在平衡表日期後面的信息家电 10 事件Labor cost distribution 人工成本分配表Lack of proper authorization 不当授权Law and regulations 法律与规章Leasehold 租赁Legal right and regulations 法定权利和规则Legal obligation 法定义务法定责任Levels of assurance 保险程度保障水平Liability 负债Liens and mortages 留置与抵押Limitation on scope 审计范围限制Limitation of audit 审计的提起诉讼的限期Limitations of controls system 控制系统的提起诉讼的限期Litigation and claims 诉讼和赔偿Litigation 诉讼Loans 贷款Long term liabilities 长期负债Lowballing 向(顾客)虚报低价MManagement 管理Management letter 管理建议书Management integrity 经营整合Management policy manual 管理政策手册Management representations 管理层声明Management representation letter 管理当局声明书Management response thereto 管理当局的对策Manipulation 篡改Marketing 营销市场学Manufacturing overhead 制造费用Material inconsistency实质性冲突Material misstatements of fact 重大误报Material misstatement 重大的错报重大遗漏Material requisition 领料单Material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料Material weakness in internal control 内部控制的重大缺陷Material 重要Materiality 重要性Measurement 计量Mechanical accuracy机械准备性Methods used 所选用的方法Minutes of board of directors 董事会会议记录Minutes of meeting 会议纪要Microcomputers 微型计算器Misapplication of accounting policies 滥用会计政策Misstatements or omissions 错报或漏报Misappropriation of assets 侵占资产Moderate levels of assurance 适中保证水平Modified or additional procedures 修改或追加审计程序Modify the nature，timing andextend 修改实质性程序的性质、时间Modified reports 变更报告Monitoring 监督NNarrative notes 叙述证券Nature 性质Negative assurance 消极保证Negative confirmation request消极式询证函Negotiable intrument 流通票据Net realizable value 可变现净值Noncompliance 没有遵守Non-current asset register 非本期的财产登记Non-executive directors 非执行董事Non-sampling risk 非抽样风险Non-statutory audits目标OObjectivity 客观性Obligating event 负有责任事件Obligatory disclosure 有拘束的揭示Observation 观察Obtaining work 获得工作Occurrence 出现发生On-line computer systems （与主机）联机计算器系统Opening balances 期初余额Operational audits 经营审计Operational work plans 经营工作计划Opinion paragraph 意见段Opinion shopping 意见购物Other CPA 其他注册会计师Other information 其他的信息Outsourcing internal audit 支援外包的内部审计Out of balance control accounts 帐户余额不平衡Overall review of financial statements 财务报表评论Overdue fees 超储未付费Overhead 期间费用Overhead absorption 管理费用分配Oversight or misinterpretation 疏忽或误解PPaid-in-capital 实收资本Payroll ledger 工资登记薄Payroll summary 工资汇总表Perform additional audit procedures 实施追加的审计程序Performing an audit of financial statements 实施财务报表审计Periodic plan 定期的计划Permanent audit files 永久审计档案Perpetual inventory record 永续盘存记录Personal relationships 个人的亲属关系Petty cash 零用现金Plan and perform audit procedure 计划和实施审计程序Planned assessed level of control risk 计划评估的控制风险Planning 计划编制Population 抽样总体Positive confirmation request 积极式询证函Precision 精密Price list 价目表Preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易Preliminary assessment of control risk 控制风险的预备评定Prepayments 预付款项Presentation and disclosure 提示和揭示表达与披露Prior to accepting an engagement 接受业务委托之前Problems of accounting treatment 会计处理的问题Procedural approach 程序上的靠近Procedures 程序Procedures manual 程序手册Production order 生产通知单Production runs 生产流程Procedures after accepting nomination 接受提名后的程序Procurement 采购Professional competence 专业胜任能力Professional language 专业术语Professional duty of confidentiality 保密的职业责任Professional skepticism 职业谨慎Projection of errors 错误的规划Provision 备抵准备Public duty 公共职责Public interest 公众利益Publicity 宣传Purchase ledger 购货分类账Purchase order 采购订单Purchase requisition 请购单Purchases and expenses system 购买和费用系统Purchases cut-off 购买截止Put on enquiry 询价上的期货买卖QQualified opinion 保留意见Qualifying disclosure 合格揭示Qualitative aspects of errors 定性错误Questinnaire 调查问卷RRandom selection 随机选择Rate and deduction authorization form 工资率及扣减授权表Reasonable assurance 合理保证Reassessing sampling risk 重新评估抽样风险Recurring audit 持续审计Receiving report 验收报告Reduce but not eliminate 减少但不能消除Reference working papers 备查类工作底稿Registrar 注册管理机构Regulatory and enforcement authorities 监管和执法机构Related party transaction 关联方交易Relevance 相关性Reliability 可靠性Remittance 汇款、付款Remuneration 报酬Reperformance of internal control 重新执行内部控制Required confidence level 可信赖水平Report to management 经营报告Reporting 报告Related party 关联方Research and development costs 研发成本Reservation of title 保留Reserves 准备 ,储备Resonableness 合理性Restrictive covenant 限制性条款Revenue and capital expenditure 收入和资本支出Rights and obligations 权利和义务Reperformance of internal control 重新执行内部控制Review 复核评论Review and capital expenditure 评论和资本支出Review engagement 复阅债务Rights 认股权Rights and obligations 认股权和待付款Rights to information 对信息的认股权Risk assessment 风险评估Risk and materiality 风险和重要性Risk-based approach 以风险为基础的方式Romalpa case romalpa 个案Rotation of auditor appointments 审计（查帐）员任命的循环Routing sheet 流程表Rules of professional conduct 职业道德守则SSales cut-off 销售截止Sales invoice 销售发票Sales order 销售通知单Sales system 销售（货）制度Sales tax 销售税,营业税Sales 销货Sample size 样本量Sampling risk 抽样风险Sampling units 抽样单位Schedule of unadjusted errors 未调整的错误表Scope and objectives of internal audit 内部审计的范围和目标Scope limitation 范围限制Scope paragraph 范围段Seek legal advice 寻求法律咨询Segregation of duties 职责划分Senior management override of control 高级管理层逾越控制Senior management 高级管理层Senior operating personel 高级管理人员Senior/CPA-in-charge 项目经理Service organization 服务组织Shareholder 股东Shipping document 货运文件Significant audit areas 重点审计领域Significant fluctuations or unexpected relationships 重大（市价）波动或意外关系Simall business 小规模企业Small entity 小的个体Smaller entities 比较小的个体Sole traders 个体营业者Sources of knowledge 知识的根源Specimen letter on internal control 内部控制上的样本证书Stakeholders 赌款保存人Standardised working papers 标准化工作文件Statement 1:integrity,objectivity and independence 声明 1: 完整，客观性和独立Statement 2:the professional duty of confidence 声明 2: 信任的职业责任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Statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变Statistical sampling 统计抽样Statutory audit 法定审计Statutory books 法定卷册Statutory duty 法定责任Statutory responsibility 法定义务Stewardship 总管的职务Stock certificate 股票Storeroom 仓库Storekeeper 仓库保管员Strategic plan 战略性计划Stratification 分层Stub 存根Subsequent events 期后事项Substantive procedures 实质性程序Substantive tests 实质性测试Substantive tests of the detail risk 细节测试风险Sufficient appropriate audit evidence 审计证据的充分性Summarising errors 总结错误Sundry accruals 杂的应计项目Supervision 监督Supervision of counting 监盘Supervisory board 监事会Supervisory and monitoring roles 监督的和检测角色Supplies 机物料消耗Suppliers statements 供应商的声明System and internal controls 系统和内部控制Systematic selection 系统选择法Systems-based approach 以系统为基础的方式TTangible non-current assets 有形的非流动资产Tendering 投标清偿Terms of the engagement 债务的条件Test count 抽点Test of control 控制测试The AGM 周年大会The board 委员会The acceptable level of detection risk 可接受的检查风险The agreed term 约定条款The board of directors 董事会The client 委托人The combined level of inherent and control risks 固有风险和控制风险的综合水平The complexity of the audit 审计的复杂性The detailed audit plan 具体审计计划The detected and the projected misstatements or omissions 已发现和推断的错报或漏报The detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报The existing CPA 现任注册会计师The extent of impact on the finacial statements 对会计报表反映的影响程序The legitimacy of the audit report 审计报告的合法性The nominated CPA 被提名审计师The number of sampling units in the population 总体中样本的数量The objective of the engaement 委托目的The overall audit plan 总体审计计划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The preceding CPA（The predecessor CPA 后任会计师The prior year's working papers 以前年度工作底稿The rate of deviation 偏离程度The remedial action 纠正措施The risk of under reliance 信赖不足风险The risk of over reliance 信赖过度风险The risk of incorrect rejection 误拒风险The risk of incorrect acceptance 误受风险T he prior year‘s working papers 以前年度工作底稿The preceding CPA 前任注册会计师Tthe successor CPA 后任注册会计师The scope of the audit 审计范围The size of the entity 被审计单位的规模The specific methodology and technology 具体的方法和技术The suspected noncompliance 涉嫌存在违法行为The truthfulness of the audit report 审计报告的真实性The underlying records 原始凭证Tthe use of standardized working papers 使用标准工作底稿Time budget 时间预算Time card 计时卡Time ticket 计时单Timing 定时Tolerable error 可容忍误差Tolerable misstatement 可容忍错报Trace 追查Trade accounts payable and purchases贸易应付帐款和购买Trade accounts payable listing 贸易应付帐款挂牌Training 培训Transactions without substance 虚假交易Transfer agent 过户代理人Treasurer 出纳员Treasury 国库Treasury stock 库存股Trust company 信托公司Trustee 受托管理人Turnbull committee turnbull 委员会UUnadjusted events 未调整事项Unearned revenue 预收账款Ultra vires 越权超越权限Uncertainty 不确定性Undue dependence 未到（支付）期的未决Unqualified audit report 无条件的审计报告Unqualified opinion 无保留意见Unqualified report 无条件的报告Unusual pressures 异常压力Unusual transactions 异常交易Update and revaluate information gathered previously 更新并重新评价以前收集的信息Using the knowledge 使用知识Using the work of an expert 使用专家的工作Utilities 公用事业费VValidity 合法性Valuation and allocation 计价和分摊Valuation 计价，估价Value for money 现金（交易）价格Vouch 核对Vendor's invoice 卖方发票Voluntary disclosure 自愿披露Vouchers payable 应付凭单Vouchers 付款凭单WWages and salaries 工资，薪金Wages system 工资系统Walk-through of the system 系统的穿行测试Walk-through test 穿行测试Withdraw 撤销Withdrawal from the engagement 解除业务约定Work in progress 在产品Working papers 工作底稿Working trial balance 试算平衡表Written narrative 文字叙述Written representation 管理层声明。
CPA常用会计、审计英语词汇
常用会计英语词汇基本词汇A (1)account 账户,报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报酬率A (14)accounting reference date 会计参照日A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成本法A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account 盈余分配账户A (29)articles of association 公司章程细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (62)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)contingent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成本C (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数率C (170)creditors ledger 应付账款分类账C (171)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger 应收账款分类账D (189)debtor' age analysis 应收账款账龄分析D (190)decision driven costs 决策连动成本D (191)decision tree 决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate 直接人工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture 合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production 适时生产J (335)just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆(比例)L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原则M (369)margin 边际M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges 偿债和费用准备P (493)prudent concept 稳健性概念P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成本计算S (559)staff costs 职工成本S (560)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S (564)stock control 存货控制S (565)stock turnover 存货周转率S (566)stocktaking 盘点存货S (567)stores requisition 领料申请单S (568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法常用审计英语词汇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 （CAA Ts）计算机辅助审计技术（CAA Ts）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)。
【专业文档】审计词汇表.doc
●audit 审计●attestation 鉴证●audit of financial statements 财务报表审计●high levels of assurance 高水平保证●compilation 编制●reliability 可靠性●relevance 相关性●1professional skepticism 职业谨慎●objectivity 客观性●professional competence 专业胜任能力●audit engagement letter 业务约定书●the client 委托人●the existing CPA 现任注册会计师●the successor CPA 后任注册会计师●the preceding CPA前任注册会计师●issue the audit report 出具审计报告●expert 专家●the board of directors 董事会●determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围● a general knowledge of ——初步了解―――的情况● a more knowledge of——进一步了解的情况●the prior year’s working papers 以前年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估计●management representations 管理层声明●going concern assumption 持续经营假设●audit plan 审计计划●error 错误●fraud舞弊●misappropriation of assets 侵占资产●materiality 重要性●misstatements or omissions 错报或漏报●subsequent events 期后事项●audit risk 审计风险●detection risk 检查风险●inappropriate audit opinion 不适当的审计意见●material misstatement 重大的错报●tolerable misstatement 可容忍错报●the acceptable level of detection risk 可接受的检查风险●walk-through test 穿行测试●flow chart 流程图●audit evidence 审计证据●substantive procedures 实质性程序●assertions 认定●existence 存在●occurrence 发生●completeness 完整性●rights and obligations 权利和义务●valuation and allocation 计价和分摊●cutoff 截止●accuracy 准确性●classification 分类●inspection 检查●supervision of counting 监盘●observation 观察●confirmation 函证●computation 计算●analytical procedures 分析程序●vouch 核对●trace 追查●audit sampling 审计抽样●error 误差●expected error 预期误差●population 总体●sampling risk 抽样风险●non- sampling risk 非抽样风险●sampling unit 抽样单位●statistical sampling 统计抽样●tolerable error 可容忍误差●the risk of under reliance 信赖不足风险●the risk of over reliance 信赖过度风险●the risk of incorrect rejection 误拒风险●the risk of incorrect acceptance 误受风险●cash receipt 现金收入●cash disbursement 现金支出●bank statement 银行对账单●bank reconciliation 银行存款余额调节表●balance sheet date 资产负债表日●net realizable value 可变现净值●sale invoice 销售发票●price list 价目表●positive confirmation request 积极式询证函●negative confirmation request 消极式询证函●audit report 审计报告●unqualified opinion 无保留意见●qualified opinion 保留意见●disclaimer of opinion 无法表示意见●adverse opinion 否定意见Chap. 1“四大”会计师事务所：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国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的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审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师的法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability 截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’ responsibilities for the financial statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control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实质性程序substantive procedures Chap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work 期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告的要素标题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注册会计师的监管和盖章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 Audito r’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse情感语录1.爱情合适就好，不要委屈将就，只要随意，彼此之间不要太大压力2.时间会把最正确的人带到你身边，在此之前，你要做的，是好好的照顾自己3.女人的眼泪是最无用的液体，但你让女人流泪说明你很无用4.总有一天，你会遇上那个人，陪你看日出，直到你的人生落幕5.最美的感动是我以为人去楼空的时候你依然在6.我莫名其妙的地笑了，原来只因为想到了你7.会离开的都是废品，能抢走的都是垃圾8.其实你不知道，如果可以，我愿意把整颗心都刻满你的名字9.女人谁不愿意青春永驻，但我愿意用来换一个疼我的你10.我们和好吧，我想和你拌嘴吵架，想闹小脾气，想为了你哭鼻子，我想你了11.如此情深，却难以启齿。
cpa专业术语解释
cpa专业术语解释
CPA，全称为Certified Public Accountant，是注册会计师的简称。
注册会计师是一种职业，主要职责是提供审计、税务、咨询等服务，为企业的财务和战略决策提供支持和建议。
在注册会计师的职业领域中，有许多专业术语和概念需要了解和掌握。
以下是一些常见的CPA专业术语解释：
1. 财务报表审计：这是注册会计师最核心的业务之一，主要是对企业的财务报表进行审查和验证，确保其准确性和合规性，并出具审计报告。
2. 内部控制审计：内部控制是企业内部管理和风险控制的重要手段，注册会计师需要对企业的内部控制进行评估和审计，确保其有效性和合规性。
3. 税务咨询：注册会计师为企业和个人提供税务咨询和建议，包括税务筹划、税务申报、税务争议解决等方面。
4. 财务咨询：注册会计师为企业和个人提供财务咨询服务，包括财务规划、投资决策、风险管理等方面。
5. 审计证据：注册会计师在审计过程中需要收集各种证据来支持其审计结论和建议，这些证据包括财务报表、凭证、合同、邮件等。
6. 审计风险：注册会计师在审计过程中需要评估企业的财务报表是否存在重大错报或漏报的风险，并采取相应的措施来降低风险。
7. 会计准则：注册会计师在审计过程中需要遵循一定的会计准则和规范，以确保审计结果的准确性和合规性。
8. 审计报告：注册会计师在完成财务报表审计后需要出具审计报告，报告中需要包含审计结论和建议，以及对企业财务报表的评估和验证结果。
以上仅是一些常见的CPA专业术语解释，实际上还有很多其他的专业术语和概念需要了解和掌握。
对于想要成为注册会计师的人来说，不断学习和掌握这些专业知识和技能是非常重要的。
CPA审计精华知识点
审计(shěn jì)要素：财务报表编制基础(jīchǔ)（标准）标准(biāozhǔn)的特征：相关性、完整性、可靠性、中立性、可理解性。
知识点：审计(shěn jì)目标（一）与所审计期间各类交易和事项相关的认定(rèndìng)和具体审计目标准确性与发生、完整性之间存在区别。
例如，若已记录的销售交易是不应当记录的（如发出的商品是寄销商品），则即使发票金额是准确计算的，仍违反了发生目标。
再如，若已入账的销售交易是对正确发出商品的记录，但金额计算错误，则违反了准确性目标，但没有违反发生目标。
在完整性与准确性之间也存在同样的关系。
（二）与期末账户余额相关的认定和具体审计目标（三）与列报和披露相关的认定知识点：审计(shěn jì)风险（一）重大(zhòngdà)错报风险1.两个层次(céngcì)的重大错报风险财务报表层次重大错报风险与财务报表整体存在广泛联系，可能影响多项认定。
此类风险通常与控制环境(huánjìng)有关。
注册会计师同时考虑各类交易、账户余额和披露认定(rèndìng)层次的重大错报风险，考虑的结果直接有助于注册会计师确定认定层次上实施的进一步审计程序的性质、时间安排和范围。
2.固有风险和控制风险认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
（二）检查风险检查风险取决于审计程序设计的合理性和执行的有效性。
检查风险不可能降低为零。
1.固有风险是指在考虑相关的内部控制之前，某类交易、账户余额或披露的某一认定易发生错报（该错报单独或连同其他错报可能是重大的）的可能性。
2.控制风险是指某类交易、账户余额或披露的某一认定发生错报，该错报单独或连同其他错报是重大的，但没有被内部控制及时防止或发现并纠正的可能性。
3.检查风险是指如果存在某一错报，该错报单独或连同其他错报可能是重大的，注册会计师为将审计风险降至可接受一、审计计划的内容审计计划包括总体审计策略和具体审计计划。
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审计常用英语词汇1.audit 审计2.Acceptable difference 可接受差异3.Accounting activities 会计活动4.Accounting estimate and polices 会计估计和会计政策5.Anti-fraud controls 内部控制6.Assertion 认定7.Audit committee 审计委员会8.Audit file assembly date 审计文档装订日ponent auditor组成部分审计师10.assurance 鉴证11.credibility 可信赖程度12.audit of financial statements 财务报表审计13.agreed-upon procedures 商定程序14.high levels of assurance 高水平保证pilation 编制16.reliability 可靠性17.relevance 相关性18.professional skepticism 职业谨慎19.objectivity 客观性20.professional competence 专业胜任能力21.Senior/CPA-in-charge 项目经理22.audit engagement letter 审计业务约定书23.recurring audit 连续审计24.the client 委托人（客户）25.change CPA 更换注册会计师26.the existing CPA 现任注册会计师27.the successor CPA 后任注册会计师28.the preceding CPA前任注册会计师29.issue the audit report 出具审计报告30.expert 专家31.the board of directors 董事会32.knowledge of the entity‘ s business 了解被审计单位情况33.assess material misstatement risks评估重大错报风险34.determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围35.general knowledge of ——初步了解―――的情况36.further assessment of——进一步了解的情况37.the prior year‘s working papers 以前年度工作底稿38.meeting minutes 会议纪要39.business risks 经营风险40.appropriateness 适当性41.accounting estimate 会计估计42.management representations 管理层声明43.going concern assumption 持续经营假设44.audit plan 审计计划45.significant audit areas 重点审计领域46.error 错误47.fraud舞弊48.modified or additional procedures 修改或追加审计程序49.misappropriation of assets 侵占资产50.transactions without substance 虚假交易51.unusual pressures 异常压力52.the suspected non-compliance 涉嫌存在违法行为53.materiality 重要性54.exceed the materiality level 超过重要性水平55.approach the materiality level 接近重要性水平56.an acceptably low level 较低的可接受水平57.the overall financial statement level and in related account balances andtransaction levels 财务报表层和相关账户、交易层58.misstatements or omissions 错报或漏报59.aggregate 总计60.subsequent events 期后事项61.adjust the financial statements 调整财务报表62.perform additional audit procedures 实施追加的审计程序63.audit risk 审计风险64.detection risk 检查风险65.inappropriate audit opinion 不适当的审计意见66.material misstatement 重大的错报67.tolerable misstatement 可容忍错报68.the acceptable level of detection risk 可接受的检查风险69.assessed level of material misstatement risk 重大错报风险的评估水平70.small business 小规模企业71.accounting system 会计系统72.test of control 控制测试73.walkthrough test 穿行测试munication 沟通75.flow chart 流程图76.reperformance of internal control重新执行内部控制77.audit evidence 审计证据78.substantive procedures 实质性程序79.assertions 认定80.existence 存在81.occurrence 发生pleteness 完整性83.rights and obligations 权利和义务84.valuation and allocation 计价和分摊85.presentation and disclosure 表达和披露86.cutoff 截止87.accuracy 准确性88.classification 分类89.inspection 检查90.supervision of counting 监盘91.observation 观察92.confirmation 函证93.calculation 计算94.analytical procedures 分析程序95.vouch 抽凭96.trace 追查97.audit sampling 审计抽样98.error 误差99.expected error 预期误差100.population 总体101.sampling risk 抽样风险102.non- sampling risk 非抽样风险103.sampling unit 抽样单位104.statistical sampling 统计抽样105.tolerable error 可容忍误差106.the risk of under reliance 信赖不足风险107.the risk of over reliance 信赖过度风险108.the risk of incorrect rejection 误拒风险109.the risk of incorrect acceptance 误受风险110.trial balance 试算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 现金收入113.cash disbursement 现金支出114.bank statement 银行对账单115.bank reconciliation 银行存款余额调节表116.balance sheet date 资产负债表日 realizable value 可变现净值118.storeroom 仓库119.sale invoice 销售发票120.price list 价目表121.positive confirmation request 积极式询证函122.negative confirmation request 消极式询证函123.purchase request 请购单124.receiving report 验收报告125.gross margin 毛利126.manufacturing overhead 制造费用127.material request 领料单128.inventory stocktaking 存货盘点129.bond certificate 债券130.stock certificate 股票131.audit report 审计报告132.entity 被审计单位133.addressee of the audit report 审计报告的收件人134.unqualified opinion 无保留意见135.qualified opinion 保留意见136.disclaimer of opinion 无法表示意见137.adverse opinion 否定意见138.ability to perform the work 完成工作的能力139.acceptance procedures 承接（业务）程序140.accountability 可计量性141.accruals 应计项目142.appointment 任命143.assurance engagement 保证债务144.audit committee 审计委员会145.audit evaluation 审计业务146.audit staffing 审计工作人员147.audit trail 审计线索148.auditing standards 审计准则mittee 委员会150.cash count 现金盘点151.client screening 委托人甄别parative financial statements 比较财务报表pletion of the audit 审计的结束pliance with accounting regulations 符合会计规则155.confidentiality 保密性156.confirmation of accounts receivable 应收账款的函证157.conflict of interest 利益冲突158.control environment 控制环境159.control procedures 控制程序160.Control deficiency 控制缺陷161.control risk 控制风险162.corporate governance 公司治理,公司管制163.corresponding figures 相应的计算164.creditors 债权人165.current audit files 本期审计档案166.date of report 报告的日期167.detection risk 检查风险168.direct verification approach 直接核查法169.directional testing 方向的抽查170.disagreement with management 与管理层意见不一致171.documenting the audit process 记录审计流程172.evaluating of results of audit procedures 评估审计程序执行的结果173.examinations 检查174.expectations 期望175.expected error 预期的差异176.experience 经验177.external audit 外部审计178.external review reports 外部审阅报告179.fair 公正、公允180.final assessment of control risk 控制风险的最终评定181.final audit 期末审计182.financial statement assertions 财务报表认定183.fraud and error 舞弊184.fraud 欺诈185.going concern assumption 持续经营假设186.guidance for internal auditors 内部审计员的指导187.hospitality 款待188.independent estimate 独立的估计189.inherent risk 固有风险190.insurance 保险191.integrity 完整性192.interim audit 中期审计193.internal auditing 内部审计194.internal auditors 内部审计师195.internal control system 内部控制系统196.inventory system 盘存制度197.inventory valuation 存货估价198.ISA 230 documentation 国际审计准则第230号底稿记录199.legal obligation 法定义务,法定责任200.levels of assurance 鉴证程度/水平201.limitation on scope 审计范围限制202.management representation letter 管理当局声明书203.material misstatements of fact 重大错报204.measurement 计量205.modified reports 修订报告206.negative assurance 消极保证207.non-executive directors 非执行董事208.non-sampling risk 非抽样风险209.obligating event 负有责任事件210.opening balances 期初余额211.operational audits 经营审计212.other information 其他的信息213.overall review of financial statements 财务报表的总体审阅214.overhead absorption 管理费用分配215.periodic plan 定期的计划216.permanent audit files 永久审计档案217.personal relationships 个人的亲属关系218.planning 计划编制219.professional duty of confidentiality 保密的职业责任220.qualitative aspects of errors 差错的性质221.random selection 随机选择222.reasonable assurance 合理保证223.reassessing sampling risk 重新评价抽样风险224.reservation of title 保留225.rights 认股权226.risk and materiality 风险和重要性227.risk-based approach 以风险为导向的方法228.rules of professional conduct 职业道德守则229.sales cut-off 售截止230.sales system 销售（货）体系231.sample size 样本量232.sampling risk 抽样风险233.sampling units 抽样单位234.schedule of unadjusted errors 未调整的差错235.scope and objectives of internal audit 内审范围和目标236.segregation of duties 职责分离237.statement 1:integrity,objectivity and independence 声明1: 公正，客观性和独立238.statement 2:the professional duty of confidence 声明2: 保密的职业责任239.statutory audit 法定审计240.statutory duty 法定责任241.stratification 分层242.substantive tests 实质性测试243.sufficient appropriate audit evidence 充分的适当审计证据244.supervision 监督245.supervisory and monitoring roles 监督和监控角色246.suppliers statements 供应商的声明247.system and internal controls 系统和内部的控制248.tolerable error 可容忍误差ing the work of an expert 利用专家的工作250.valuation 计价，估价251.voluntary disclosure 自愿披露252.working papers 工作底稿253.Emphasis of matter paragraph(s)强调事项254.Inquiry 询问255.Investigate 调查256.Recalculation重新计算257.Service organization 服务组织258.Tests of details 细致性测试259.Walkthrough 窜行测试260.working capital forecast 运营资本预测261.profit forecast 盈利预测262.Prospectuses 招股章程263.Institute of Certified Public 首次公开发行264.retrospective adjustments 追溯调整。