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 Audit

35．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