审计英语词汇

1、.：.； HYPERLINK ebigear/news-243-39492.html 审计英语词汇 HYPERLINK ebigear/ 大耳朵英语 HYPERLINK ebigear/ ebigear 2007-12-23 15:05:20 【 HYPERLINK javascript:window.print(); 打印】 审计词汇 审计法 Audit Law, Audit Act审计法实施条例 the Implementary Rules of the Audit law审计规范 audit criteria，audit standard审计准那么 auditing standard审计

2、原那么 auditing principles审计手册 audit manual公认审计准那么 Generally Accepted Auditing Standards审计法律规范 audit laws and regulations审计体制 audit system审计权限 audit purview； audit jurisdiction；audit mandate审计职责 audit responsibility审计监视 audit supervision； supervision through auditing审计管辖权 audit jurisdiction审计执法 impleme

3、ntation of audit laws and regulations审计处置 audit sanction审计处分 audit penalty依法审计 conduct auditing in accordance with laws审计意见 audit opinion审计决议 audit decision审计建议 audit suggestion, audit recommendation复核意见 conclusion of audit review审计复议 audit appeal审计听证 audit hearing审计复核 audit review审计战略 audit strateg

4、y审计方案 audit plan审计方案 auditing program审计目的 auditing objective审计范围 audit scope审计内容 audit coverage审计结论 audit conclusion审计义务 audit assignments审计结果 audit finding审计报告 audit report审计方法 audit method审计过程 auditing process审计证据 audit evidence审计测试 audit test审计风险 audit risk审计抽样 audit sampling审计软件 audit software审计

5、程序 auditing procedures审计调查 audit investigation审计小组 audit team审计线索 audit trail任务底稿 working paper绕过计算机审计 auditing around the computer经过计算机审计 auditing through the computer计算机辅助审计 computer-assited audit信息技术审计 IT audit合法性审计 compliance audit, regularity audit合规性审计 compliance audit综合审计 comprehensive audit效

6、益审计 value for money audit VFM audit绩效审计 performance audit财务审计 financial audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit离任经济责任审计 term-end accountability audit管理审计 manag

7、ement audit工程审计 project audit外部审计 external audit内部审计 internal audit政府审计 government audit结合审计 joint audit实地审计 field audit期末审计 final audit期中审计 interim audit定期审计 periodic audit初次审计 initial audit初步审计 preliminary audit事后审计 post-audit事前审计 pre-audit事中审计 concurrent audit专项审计 special audit法定审计 statutory audi

8、t后续审计 successive audit跟踪审计 follow up audit全过程审计 whole process auditing突击审计 surprise audit审计报告 audit report规范报告 standard report长式报告 long-form report短式报告 short-form report审计任务报告 audit working report审计结果公告 Announcement of Audit Findings 审计长 Auditor General副审计长 Deputy Auditor General审计主任 chief auditor资深

9、审计师 senior auditor审计师员 auditor 注册内部审计师 certified internal auditorCIA注册信息系统审计师 certified information systems auditorCISA注册公共会计师 certified public accountantCPA特许会计师 chartered accountantCA审计经费 audit funds审计业务费 audit operating expense审计专项经费 special funds for auditing无保管意见:unqualified opinion保管意见 qualifi

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19、1 管理信息 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000052 企业管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000053 物流管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000054 工程管理 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000058 制度大全 HYPERLINK dlzhifeng/info/wzList.asp?sort_id=1000060 表格大全适用审计英语词汇(

20、1)admin发表时间：2021-3-5 11:31:27阅读117次发表/转载文章可换积分适用审计英语词汇(一) 1abilitytoperformthework才干履行任务2cedures承兑程序过程3accountability经管责任,问责性4accountingestimate会计估计5accountsreceivablelisting应收帐款挂牌6accountsreceivable应收账款7accrualslisting应计工程挂牌8accruals应计工程9accuracy准确性10adverseopinion否认意见11agedanalysis年老的分析法,学研讨12agen

21、ts代理人13cedures商定审查业务14analysisoferrors错误的分析法,学研讨15anomalouserror反常的错误16appointmentethics任命伦理学17appointment任命18associatedfirms结合的巩固19associationofcharteredcertifiedaccountsACCA特计的证经执业的结社ACCA20assuranceengagement保证债务21assurance保证22audit审计,审核,核数23auditacceptance审计承兑24auditapproach审计接近25mittee审计委员会,审计小组

22、26ahuditengagement审计业务商定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计方案30gram审计程序31munication审计报告如一个通讯方法32auditreport审计报告33auditrisk审计风险34auditsampling审计抽样35auditstaffing审计任务人员36audittiming审计定时37audittrail审计线索38auditingstandards审计准那么39auditorsdutyofcare审计查帐员的抚养责任40auditorsreport审计报告41author

23、ityattachedtoISAs代理权附上到国际砂糖协定42automatedworkingpapers自动化了任务文件43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调理表46erests受害权47bestvalue最好的价值48businessrisk运营风险49mitteecadbury委员会50cashcount现金清点51cashsystem兑现系统52changesinnatureofengagement改动债务的性质上53mitments费用和评论54charities宽大55tomwallstom墙壁56chronologyof

24、anaudit一审计的年代表57CISapplicationcontrolsCIS恳求控制58CISenvironmentsstand-alonemicrocomputersCIS环境单机微型计算器59clientscreening委托人甄别60closelyconnected接近地衔接61clubs俱乐部62communicationsbetweenauditorsandmanagement通讯在审计查帐员和运营之间63ernalcontrol内部控制上的通讯64companiesact公司法65comparativefinancialstatements比较财务报表66comparativ

25、es比较的67competence才干68compilationengagement编辑债务69completeness完好性70completionoftheaudit审计的终了71compliancewithaccountingregulations符合的作法会计规那么72computersassistedaudittechniquesCAATs计算器援助的审计技术CAATs73confidence信任74confidentiality严密性75confirmationofaccountsreceivable应收帐款的查证76erest利益冲突77constructiveobligatio

26、n建立的待付款78contingentasset或有资产79contingentliability或有负债80controlenvironment控制环境81cedures控制程序82controlrisk控制风险83controversy论战84ernance公司治理,公司控制85correspondingfigures相应的计算86costofconversion转换本钱,加工本钱87cost本钱88courtesy优待89creditors债务人90currentauditfiles本期审计档案91databasemanagementsystemDBMS数据库管理制度数据管理系统92da

27、teofreport报告的日期93depreciation折旧,贬值94designofthesample样品的设计95detectionrisk检查风险96directverificationapproach直接核对法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事效力合约100disagreementwithmanagement与运营的不一致101disclaimerofopinion回绝表表示见102distributions分销,分派103documentationofunders

28、tandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104cess证明审计程序105duecare应有关注106dueskillandcare到期的技艺和谨慎107economy经济108education教育109effectiveness成效,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资历112emphasisofmatter物质的强调113engagementeconomics债务经济学114engagementletter业务商定书115error过失116cedures审计手

29、序的结果评价117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience阅历122expert专家123externalaudit独立审计124externalreviewreports外部的评论报告125fair公正126feenegotiation费谈判127finalassessmentofcontrolrisk控制风险确实定评定128finalaudit期末审计129financialstatementassertions财政报告声称130financial财务131finis

30、hedgoods产废品132flowcharts流程图133fraudanderror舞弊134fraud欺诈fundamentalprinciples根本原理generalCIScontrols普通的CIS控制generalreportstomangement对牛犬等的疥癣的普通报告goingconcernassumption继续运营假设101disclaimerofopinion回绝表表示见102distributions分销,分派103documentationofunderstandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104docum

31、entingtheauditprocess证明审计程序105duecare应有关注106dueskillandcare到期的技艺和谨慎107economy经济108education教育109effectiveness成效,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资历112emphasisofmatter物质的强调113engagementeconomics债务经济学114engagementletter业务商定书115error过失116evaluatingofresultsofauditprocedures审计手序的结果评

32、价117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience阅历122expert专家123externalaudit独立审计124externalreviewreports外部的评论报告125fair公正126feenegotiation费谈判127finalassessmentofcontrolrisk控制风险确实定评定128finalaudit期末审计129financialstatementassertions财政报告声称130financial财务131finishedgo

33、ods产废品132flowcharts流程图133fraudanderror舞弊134fraud欺诈fundamentalprinciples根本原理generalCIScontrols普通的CIS控制generalreportstomangement对牛犬等的疥癣的普通报告goingconcernassumption继续运营假设goingconcern继续运营140goodsonsaleorreturn货物准许退货买卖141goodwill商誉142governance统治143greenburycommitteegreenbury委员会144guidanceforinternalaudit

34、ors指点为内部审计员145hampelcommitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中间-银行查证程序过程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS环境-单机微型计算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS环境-与

35、主机联机计算器系统152IAPS1003CISenvironments-databasesystemsIAPS1003CIS环境-数据库系统153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的个体审计中的IAPS1005特别的思索154IAS2inventories信息家电2库存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家电10事件156IFACscodeofethicsforprofessionalaccountantsIFACs品德准那么为职业会计师1

36、57incometax所得税158incomingauditors收入审计查帐员159independentestimate独立的估计160ineligibleforappointment无被选资历的为任命161informationtechnology信息技术162inherentrisk固有风险163initialcommunication签署通讯164insurance保险165intangibles无形166integrity完好性167interimaudit中期审计168internalauditing内部审计169internalauditors内部审计师170internalc

37、ontrolevaluationquestionnairesICEQs内部控制评价调查表171internalcontrolquestionnairesICQs内部控制调查表172internalcontrolsystem内部控制系统173internalreviewassignment内部的评论转让174internationalauditandassurancestandardsboardIAASB国际的审计和保证规范登船IAASB175internationalauditingpracticestatementsIAPSs国际的审计实务声明IAPSs176internationalfed

38、erationofaccountantsIFAC国际会计师结合会IFAC177inventorysystem盘存制度178inventoryvaluation存货估价179ISA230documentation文件编制180ISA240fraudanderror国际砂糖协定240欺诈和错误注会审计英语词汇表-文章来源：转载点击数： 809更新时间：2021-5-26 Auditing 审计 1.Assurance engagements and external audit 鉴证业务和外部审计 Materiality， true and fair presentation， reasonabl

39、e assurance 重要性，真实、公允反映，合理保证 Appointment， removal and resignation of auditors 注册会计师的聘用，解聘和辞职 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 审计意见类型：无保管意见，保管意见，否认意见，无法表表示见 Professional ethics： independence， objectivity， integrity， professional competence

40、， due care， confidentiality， professional behavior 职业品德：独立、客观和公正，专业胜任才干，应有的关注，严密性，职业行为 Engagement letter 审计业务商定书 2.Planning and risk assessment 审计方案和风险评价 General principles 普通原那么 Plan and perform audits with an attitude of professional skepticism 方案和执行审计业务应坚持应有的职业疑心态度 Audit risks = inherent risk con

41、trol risk detection risk 审计风险=固有风险控制风险检查风险 Risk-based approach 风险导向型审计 Understanding the entity and knowledge of the business 了解被审单位 Assessing the risks of material misstatement and fraud 估计艰苦错报或舞弊的风险 Materiality level， tolerable error 重要性程度，可容忍误差 Analytical procedures 分析性复核程序 Planning an audit 制定审计

42、方案 Audit documentation： working papers 审计记录：任务底稿 The work of others 利用其他人的任务 Rely on the work of experts 利用专家任务 Rely on the work of internal audit 利用内部审计人员的任务 3.Internal control 内部控制 The evaluation of internal control systems 内部控制系统评价Tests of control 控制测试 Substantive procedures time， nature， extent

43、本质性程序时间，性质，范围 Transaction cycles： revenue， purchases， inventory， etc. 4.Audit evidence 审计证据 Obtain sufficient， appropriate audit evidence 获取充分、适当的审计证据 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligatio

44、ns 财务报表所包含的认定：完好性，发生，存在，计价，表达和披露，权益和义务 The audit of specific items 详细工程的审计 Receivables： confirmation 应收账款：函证 Inventory： counting， cut-off， confirmation of inventory held by third parties 存货：清点，截止测试，对第三方持有存货进展函证Payables： supplier statement reconciliation， confirmation 应付账款：供应商对帐，函证 Bank and cash： ban

45、k confirmation 货币资金：银行函证 Auditing sampling 审计抽样 5.Review 复核 Subsequent events 期后事项 Going concern 继续运营 Management representations 管理层声明 Audit finalization and the final review： unadjusted differences 终结审计和最后复核：未调整差别 6.Reporting 审计报告Appendix帐目名词一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equi

46、valents 现金 Cash 银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashiers cheque 银行汇票 Bank draft 信誉卡 Credit card 信誉证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments -

47、 corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价预备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Acco

48、unt receivable 其他应收款 Other notes receivable 坏账预备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原资料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods 资料本钱差别 Materials cost variance 自制半废品 Semi-Finished goo

49、ds 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价预备 Inventory falling price reserves 分期收款发出商品 Collect money and

50、send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 长期股权投资 Long-term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债务投资 Long-term investment on bonds 债券投资 Investment on bonds 其他债务投资 Other investment on bonds 长期投资减值预备 Long-ter

51、m investments depreciation reserves 股权投资减值预备 Stock rights investment depreciation reserves 债务投资减值预备 Bcreditors rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest 减值预备 Depreciation reserves 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Tran

52、sportation facilities 工具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值预备 Fixed assets depreciation reserves 房屋、建筑物减值预备 Building/structure depreciation reserves 机器设备减值预备 Machinery equipment depreciation reserves 工程物资 Project goods and material 公用资料 Special-purpose material 公用设备 Spe

53、cial-purpose equipment 预付大型设备款 Prepayments for equipment 为消费预备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修缮工程 General overhaul project 在建工程减值预备 Construction-in-pr

54、ocess depreciation reserves 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地运用权 Tenure 商誉 Goodwill 无形资产减值预备 Intangible Assets depreciation reserves 专利权减值预备 Patent rights depreciation reserves 商标权减值预备 trademark right

55、s depreciation reserves 未确认融资费用 Unacknowledged financial charges 待处置财富损溢 Wait deal assets loss or income 待处置财富损溢 Wait deal assets loss or income 待处置流动资产损溢 Wait deal intangible assets loss or income 待处置固定资产损溢 Wait deal fixed assets loss or income 本文: 恒星英语学习网(Hxen) 详细出处参考： HYPERLINK hxen/word/kuaiji/2

56、007-09-02/13195.html hxen/word/kuaiji/2007-09-02/13195.htmlaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类 account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account recei

57、vable 应收帐款 account of payments 支出表account of receipts 收入表account title 帐户称号，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period会计期间are related to specific time periods ,typically one year通常是一年) 资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of inc

58、ome)利润分配表：retained earnings现金流量表：cash flows二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Divi

59、dends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods

60、 tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建立税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable