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。