和审计有关的英文词汇表

和审计有关的英文词汇表audit审计CPA(CertifiedPublicAccountant)注册会计师assurance可信性保证auditoffinancialstatements财务报表审计agreed-uponprocedures执行商定程序compilation编制highlevelsofassurance高保证水平moderatelevelsofassurance中等保证水平credibility可信性、可信程序reliability可靠性、可靠程序relevance相关、相关性continuingprofessionaleducation(CPE)职业后续教育AuniformCPAexamination统一注册会计师考试professionalskepticism职业谨慎objectivity客观，客观性professionalcompetence专业胜任能力Senior/CPA-in-charge项目经理auditengagementletter业务约定书recurringaudit连续审计、常年审计theclient委托人thenominatedCPA被提名审计师changeCPA更换审计师theexsitingCPA现任审计师 theboardofdirectorstheprecedingCPA(ThepredecessorCPA后任会计师auditappointment审计委托theagreedterm约定条款accpetanauditengaement接受业务委托theobjectiveoftheengaement委托目的thescopeoftheaudit审计范围issuetheauditreport出具审计报告otherCPA其他注册会计师expert专家withdraw撤销aninitialaudit初次审计董事会achangeinengaement变更约定书shareholder股东component组成部分knowledgeoftheentity’sbusiness了解补审计单位情况performinganauditoffinancialstatements实施财务报表审计assessinherentandcontrolrisks评估固有风险和内部控制风险determinethenature,timingandextendoftheauditprocedures决定审计程序的性质、时间和范围ageneralknowledgeof…，apreminaryknowledgeof初步了解amoreparticularknowledgeof进一步了解priortoacceptinganengagement接受业务委托之前followingacceptanceoftheengagement接受业务委托之后updateandrevaluateinformationgatheredpreviously更新并重新评价以前收集的信息theprioryear’sworkingpapers以前年度工作底稿director董事senioroperatingpersonel高级管理人员internalauditpersonel,internalaudit’s内部审计人员internalauditreports内部审计报告minutesofmeeting会议纪要materialsenttoshareholdersorfiledwithregulatoryauthorities寄送股东或报送临管部门备案的资料interimfinancialreports中期财务报告managementpolicymanual管理政策手册chartofaccounts会计科目表exerciseprofessionaljudgment做出专业判断businessrisks(oftheclient)经营风险mannagementresponsethereto管理当局的对策appropriateness适当性accountingestimate会计估计managementrepresentations管理层声明reratedparty关联方relatedpartytransaction关联方交易goingconcernassumption持续经营假设auditplan审计计划theoverallauditplan总体审计计划thedetailedauditplan具体审计计划effcientaudit提高审计效率thesizeoftheentity被审计单位的规模thecomplexityoftheaudit审计的复杂性thespecificmethodologyandtechnology具体的方法和技术financialperformance财务业绩materialmisstatement重大遗漏significantauditareas重点审计领域coordination协调review复核statutoryresponsibility法定责任timebudget时间预算error错误fraud舞弊modifiedoradditionalprocedure修改或追加审计程序planandperformauditprocedure计划和实施审计程序adequateaccountingandinternalcontrolsystem适当的会计和内部控制系统reducebutnoteliminate减少但不能消除manipulation篡改falsification伪造alterationofrecordsordocuments更改文件或凭证misappropriationofassets侵占资产transactionswithoutsubstance虚构交易misapplicationofaccountingpolicies滥用会计政策theunderlyingrecords原始凭证oversightormisinterpretation疏忽或误解unusualpressures异常压力accountingpolicyalternative会计政策变更unusualtransactions异常交易incompletefiles不完整文件outofbalancecontrolaccounts财户余额不平衡lackofproperauthorization缺乏恰当的授权computerinformationsystemsenvironment计算机信息系统环境inherentlimitationsofaudittest审计测试的固有限制disscusswithmanagement与管理层讨论theremedialaction纠正措施seeklegaladvice寻求法律咨询lawsandregulations法律与规章noncompliance没有遵守withdrawalfromtheengagement解除业务约定seniormanagement高级管理层detectnoncompliancelawsandregulations发现没有遵守法律与规章的行为deliberatefailuretorecordtransctions故意漏记交易seniormanagementoverrideofcontrol高级管理层逾越控制intentionalmisrepresentationsbeingmadetotheCPAaccountbalancesandtransactionlevels故意对CPA做出错误陈述writtenrepresentation管理层声明thesuspectednoncompliance涉嫌存在违法行为auditcommittee审计委员会相关账户、交易层面thedetectedbutuncorrectedmisstatementsoromissions已发现但尚未调整的错报或漏报misstatementsoromissions错报或漏报thedetectedandtheprojectedmisstatementsoromissions财务报表层面和财务报表层面和supervisoryboard监事会regulatoryandenforcementauthorities临管和执法机构materiality重要性exceedthematerialitylevel超过重要性水平approachthematerialitylevel接近重要性水平anacceptablylowlevel可接受的低水平theoverallfinacialstatementlevelandinrelated已发现和推断的错报或漏报aggregate累计subsequentevents期后事项contingencies或有事项extendthescopeofthesubstantivetest扩大实质性测试范围adjustthefinancialstatements调整财务报表performadditionalauditprocedures执行追加的审计程序carryoutextendedoradditionaltestsofcontrol实施扩大或追加的控制测试modifythenature,timingandextend修改实质性程序的性质、时间ofplannedsubstantiveprocedures和范围auditrisk审计风险inherentrisk固有风险controlrisk控制风险detectionrisk检查风险inappropriateauditopinion不恰当的审计意见materialmisstatement重大错报analyticalproceduresrisk风险性测试风险substantivetestsofthedetailrisk细节测试风险tolerablemisstatement可容忍错报thecombinedlevelofinherentandcontrolrisks固有风险和控制风险的综合水平theacceptableofdetectionrisk可接受的检查风险plannedassessedlevelofcontrolrisk计划评估的控制风险smallbusiness小规模企业accountingsystem会计系统internalcontrolsystem内部控制系统controlenvironment控制环境controlprocedures控制程序compliancetest符合性程序testofcontrol控制测试walk-throughtest穿行测试managementletter管理建议书materialweaknessininternalcontrol内部控制的重大缺陷riskassessment风险评估controlactivities控制活动information信息communication沟通monitoring监督proceduresmanual程序手册jobdescriptions工作说明flowchart流程图writtennarrative文字叙述questinnaire调查问卷reperformanceofinternalcontrol重新执行内部控制computer-assistedaudittechniques计算机辅助审计程序communicationwithmanagement与管理导沟通auditevedence审计证据testsofcontrol控制测试substantiveprocedures实质性程序sufficiencyofauditevidence审计证据的充分性appropriatenessofauditevedence审计证据的恰当性assertions认定existenceoroccurrence存在或发生completeness完整性rightsandobligations权利与义务valuationorallocation估价与分摊presentationanddisclosure表达与披露validity合法性cutoff截止mechanicalaccuracy机械准备性classification分类disclosure披露inspection检查supervisionofcounting监盘observation观察enquiry询问confirmation函证computation计算analyticalprocedures分析性程序vouch核对agedtrialbalance账龄分析表trace追查auditsampling审计抽样error错误anomalouserror偶发性错误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stratification分层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therateofdeviation偏离程度samplesize样本量requiredconfidencelevel可信赖水平thenumberofsamplingunitsinthepopulation总体中样本的数量methodsused所选用的方法effectiveaudit审计效果efficientaudit审计效率auditworkingpapers(documentation)审计工作底稿workingtrialbalance试算平衡表adjustingandreclassificationentries调整和重分类分录auditmark审计标识indexingandcross-referencing索引和交叉索引permanentauditfiles永久性档案currentauditfiles当期档案comprehensiveworkingpapers综合类工作底稿audit-orientedworkingpapers业务类工作底稿referenceworkingpapers备查类工作底稿theuseofstandardizedworkingpapers使用标准工作底稿checklists核对用清单cashreceipt现金收据cashdisbursement现金支出pettycash零用现金custody保管custodian保管人flowchart流程图internalcontrolquestionnaire内部控制调查问卷walk-throughofthesystem系统的穿行测试segregationofduties职责划分depositslip存款凭单purchaseorder采购订单receivingreport验收报告generalledger总分类账bankstatement银行对账单bankreconciliation银行存款余额调节表balancesheetdate资产负债表日checkoutstanding未兑现支票changefund找零备用金cashcount现金盘点kiting开空头支票floatperiod浮游期cutoffbankstatement截止性银行对账单unearnedrevenue预收账款netrealizablevalue可变现净值collateral抵押salesorder销售通知单storeroom仓库storekeeper仓库保管员perpetualinventoryrecord永续盘存记录shippingdocument货运文件billoflading提货单billing开票salesinvoice销售发票extens小计footing加总、合计pricelist价目表agingschedule账龄分析表agedtrialbalance过期账项试算表breakdown分解、按细目分类delinquentaccount过期账户confirmation函证positiveconfirmationrequest积极式函证negativeconfirmationrequest消极式孙证advance预付款purchaserequisition请购单purchaseorder订购单voucherspayable应付凭单vendor’sinvoice卖方发票discrepancy差异description货物的说明、种类vouchers付款凭单treasurer出纳员remittance汇款、付款grossmargin毛利resonableness合理性authenticity真实性overhead期间费用manufacturingoverhead制造费用billofmaterails用料单inspectionrecord验收记录jobcost订单成本计算单laborcostdistribution人工成本分配表materialrequisition领料单payrollsummary工资汇总表payrollledger工资登记薄productionorder生产通知单produtionruns生产流程rateanddeductionauthorizationform工资率及扣减授权表timecard计时卡timeticket计时单accountability成本会计routingsheet流程表supplies机物料消耗utilities公用事业费joborder分批工作通知单inventory-taking存货盘点testcount抽点inventorytag存货标签bondcertificate债券stockcertificate股票broker’sadvi