CPA英语词汇通关必备手册(审计1-4)

1、Auditing审计PARTChina 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Ø integrity 诚信Ø objectivity / subjectivity 客观性/主观性Ø professional competence and due care

2、 专业胜任能力和应有的关注Ø confidentiality 保密Ø professional behavior 职业行为4 independence 独立性Ø bias 偏见5 safeguard 防范措施6 self-interest 自身利益Ø loans and guarantees 贷款和担保Ø close business relationships 密切的商业关系Ø employment with an audit client 与审计客户发生雇佣关系Ø family and personal relation

3、ships 家庭和私人关系Ø gifts and hospitality 礼品和款待Ø 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Ø engagement acceptance 承接业务Ø changes in a professional appointment 客户变更委托13 second opinion 第

4、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Ø eliminate 消除，排除16 solicit 招揽；征求17 network 网络Ø network firms 网络事务所18 public interest entities 公共利益实体Ø 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 finan

5、cial interest 经济利益22 close family member 其他近亲属Ø 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

6、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Ø taxation services 税务服务Ø internal audit services 内部审计服务Ø IT systems services 信息技术系统服务Ø litigation

7、support services 诉讼支持服务Ø legal services 法律服务Ø recruiting services 招聘服务Ø corporate finance services 公司理财服务29 overdue fee 逾期收费Ø contingent fee 或有收费Ø 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

8、名33 client screening 客户甄别，客户筛选34 successor auditor 后任注册会计师Ø present auditor 现任注册会计师Ø predecessor auditor 前任注册会计师 PART Fundamentals to Audit35 audit 审计Ø auditor 审计师；审计人员Ø audit objective 审计目标Ø audit plan 审计计划Ø audit strategy 审计策略Ø audit evidence 审计证据Ø audit res

9、ources 审计资源36 audit risk 审计风险Ø inherent risk 固有风险Ø control risk 控制风险Ø detection risk 检查风险Ø risk of material misstatements 重大错报风险Ø Audit risk=Inherent risk × Control risk × Detection risk37 misstatement 错报；虚假陈述Ø factual misstatement 事实错报Ø judgmental missta

10、tement 判断错报Ø 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Ø electric voucher 电子传票；电子凭证40 contradiction 矛盾，对立，反驳，否认Ø inconsistent 矛盾的，不一致的Ø consistent with 与一致，符合41 acceptable 可接受的Ø unacceptable 不可接受的42 professional skepticism 职业怀疑Ø professiona

11、l judgment 职业判断43 combined approach 综合性方案44 sufficient 充分的，足够的Ø sufficiency 充足，充分性Ø adequate 充足的，足够的Ø adequacy 充足，足够，适当45 appropriate 适当的；占用、拨出Ø appropriateness 恰当，适当Ø appropriation 拨款，挪用Ø relevant 相关的Ø relevance 相关，相关性 Ø reliable 可靠的Ø reliability 可靠性，可靠程

12、度46 available 可得到的，可利用的 Ø 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 Ø rights and obligations 权利和义务Ø valuation and allocation 计价和分摊Ø existence 存在Ø occurrence 发生Ø completeness 完整性Ø accuracy 准确性Ø classification a

13、nd understandability 分类和可理解性Ø cut-off 截止 Ø presentation 列报Ø 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Ø 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Ø implicit 暗示的；含蓄的54 audit samplin

14、g 审计抽样Ø statistical sampling 统计抽样Ø non-statistical sampling 非统计抽样Ø attribute sampling 属性抽样Ø variable sampling 变量抽样55 population （抽样）总体Ø sample 样本；例子；样品；取样Ø sample size 样本量；样本大小56 sampling risk 抽样风险Ø non-sampling risk 非抽样风险57 random selection 随机数选样Ø systematic

15、selection 系统选样Ø haphazard selection 随意选样58 tolerable misstatement 可容忍错报Ø 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Ø 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&#

16、216; 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Ø justification 理由；认为有理66 omission 漏报67 audit documentation 审计工作底稿Ø working papers 审计工作底稿68 audit file 审计档案Ø permanent audit file 永久性档案Ø current audit file 当期档案69 audit procedure 审计程序Ø inspection of tangibl

17、e assets 有形资产的检查Ø inspection of documentation or records 文档和记录的检查Ø inquiry=enquiry 询问Ø analytical procedures 分析性程序Ø analytical review 分析性复核70 staff 职员，工作人员Ø audit staff 审计工作人员Ø 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

18、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Ø inherent limitation 固有局限性77 confirmation 函证；确认，证实Ø positive confirmation 积极函证Ø negative confirmation 消极函证78 audit engagement 审计业务Ø review engagement 审阅业务Ø agreed-upon p

19、rocedures （执行）商定程序Ø compilation engagement 代编财务信息79 assurance engagement 鉴证业务 80 accountability 负责Ø responsibility 责任81 stewardship 管理工作82 those charged with governance 公司治理层Ø 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 A

20、uditing Procedures第三部分 审计测试流程86 substantive procedure 实质性程序Ø analytical procedure 分析程序87 internal control 内部控制Ø test of control 控制测试Ø implementation of control 控制实施Ø segregation of duties 职责分离88 internal control system 内部控制制度Ø control environment 控制环境Ø entitys risk asse

21、ssment process 被审计单位风险评估过程Ø information system relevant to financial reporting 与财务报告相关的系统信息Ø control activities 控制活动Ø monitoring of controls 对控制的监督Ø detective control/preventative control 检查性控制/预防性控制89 risk assessment procedures 风险评估程序Ø risk identification 风险识别Ø respond

22、ing 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Ø impartial 公平的，公正的，不偏不倚的91 account balance 账户余额Ø classes of transactions 各类交易92 likelihood 可能性，可能93 authority 授权，权限；权力，职权Ø authorize 授权，批准Ø authentication 证明，认证；身份验证 94 interim and f

23、inal audits 期中和期末审计95 charges and commitments 费用和承诺96 predict 预测，预知Ø predictability 可预测性；可预见性Ø predictable 可预见的；可预测的97 narrative note 文字说明 Ø questionnaire 调查表，问卷Ø flowchart 流程图Ø 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 overst

24、atement 多计，虚增；夸大Ø 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 Transaction Cycles第四部分 交易循环106 cycle approach 循环法Ø account approach 账户法107 sales and receivables cycle 销售和应收账款循环Ø purchases and payables cycle 采购和应付账款循环Ø requisition 请购，请购单Ø procurement 采购；获得，取得108 sales system 销售系统Ø selling(authorization