ACCA 词汇表总结大全

序英语汉语1abilitytoperformthework履行职责的工作能力2acceptanceprocedures承接业务的程序3accountability经管责任4accountingestimate会计估计5accountsreceivablelisting应收帐款名单6accountsreceivable应收账款7accrualslisting应计项目名单8accruals应计项目9accuracy准确性10adverseopinion否定意见11agedanalysis帐龄分析法12agents代理人13agreed-uponprocedures商定程序审查14analysisoferrors分析错误15anomalouserror不正常的错误16appointmentethics任命（职业道德）17appointment任命18associatedfirms联合企业19associationofcharteredcertifiedaccounts(ACCA)注册会计师(ACCA)20assuranceengagement承担鉴证业务21assurance鉴证22audit审计,审核,核数23auditacceptance接受审计24auditapproach审计方法25auditcommittee审计委员会,审计小组26ahuditengagement审计业务约定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计计划30auditprogram审计程序31auditreportasameansofcommunication审计报告（交流方式）32auditreport审计报告33auditrisk审计风险34auditsampling审计抽样35auditstaffing审计工作人员36audittiming审计及时37audittrail审计线索38auditingstandards审计准则39auditors'dutyofcare审计职业审慎性40auditors'report审计报告41authorityattachedtoISAs遵循ISA（国际审计准则）42automatedworkingpapers（电脑）自动生产的工作底稿43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests收益权47bestvalue最好的价值48businessrisk经营风险49cadburycommittee

cadbury委员会50cashcount现金盘点51cashsystem

现金循环52changesinnatureofengagement

改变债务的性质上53chargesandcommitments

费用和佣金54charities

慈善团体56chronologyofanaudit

审计的年表57CISapplicationcontrols

CIS应用控制58CISenvironmentsstand-alonemicrocomputers

CIS环境单机微型计算器59clientscreening

顾客甄别60closelyconnected

紧密联系61clubs

俱乐部62communicationsbetweenauditorsandmanagement在审计员和管理者间沟通63communicationsoninternalcontrol内部控制上的沟通64companiesact公司法65comparativefinancialstatements比较财务报表66comparatives比较的67competence能力68compilationengagement承接编制（业务）69completeness完整性70completionoftheaudit审计终结71compliancewithaccountingregulations符合会计规则72computersassistedaudittechniques(CAATs)计算器援助的审计技术(CAATs)73confidence信任74confidentiality保密性75confirmationofaccountsreceivable应收帐款询证函76conflictofinterest利益冲突77constructiveobligation工程应付款78contingentasset或有资产79contingentliability或有负债80controlenvironment

控制环境81controlprocedures控制程序82controlrisk控制风险83controversy争论84corporategovernance公司治理85correspondingfigures相关的数值86costofconversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90currentauditfiles本期审计档案91databasemanagementsystem(DBMS)数据库管理制度(数据管理系统)92dateofreport报告的日期93depreciation折旧94designofthesample（抽样）样品的选取95detectionrisk检查风险96directverificationapproach直接核查法97directionaltesting有方向的抽查98directors'emoluments董事酬金99directors'servecontracts董事服务合约100disagreementwithmanagement与经营管理者意见不一致101disclaimerof

opinion拒绝表示意见102distributions分销,分派，分配103documentationofunderstandingandassessmentofcontrolrisk控制风险评估的文件编集104documentingtheauditprocess审计程序的审计文档105duecare应有关注106dueskillandcare应有的技能和谨慎107economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility

合格、资格/无资格112emphasisofmatter

强调某事项114engagementletter

业务约定书115

error

错误116evaluatingofresultsofauditprocedures审计程序结果的评估117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience

经验122expert专家123externalaudit独立审计124externalreviewreports外部复核报告125fair公正126feenegotiation费用谈判127finalassessmentofcontrolrisk控制风险的最终评定128finalaudit期末审计129financialstatementassertions财政报告公布130financial财务131finishedgoods产成品132flowcharts流程图133fraudanderror舞弊134fraud欺诈135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement

对管理者的一般报告138goingconcernassumption持续经营假设139goingconcern持续经营140goodsonsaleorreturn待出售或者退回商品141goodwill商誉142governance统治143greenburycommitteegreenbury委员会144guidanceforinternalauditors内部审计员执业指南145hampelcommitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149IAPS1000inter-bankconfirmationprocedures

IAPS1000银行询证程序150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS环境-单机微型计算器151IAPS1002CISenvironments-on-linecomputersystems

IAPS1002CIS环境-(与主机)联机计算器系统152IAPS1003CISenvironments-databasesystems

IAPS1003CIS环境-数据库系统153IAPS1005thespecialconsiderationsintheauditofsmallentities

IAPS1005小企业审计中的特别考虑154IAS2inventories

IAS2

库存155IAS10

eventsafterthebalancesheetdate资产负债表日后事项156IFAC'scodeofethicsforprofessionalaccountants

IFAC's职业会计的师道德准则157incometax所得税158incomingauditors

对收入进行审计的审计员159independentestimate独立估计160ineligibleforappointment

无资格被任命161informationtechnology信息技术162inherentrisk固有风险164insurance保险165intangibles无形166integrity完整性167interimaudit中期审计168internalauditing内部审计169internalauditors内部审计师170internalcontrolevaluationquestionnaires(ICEQs)内部控制评价调查表（问卷）171internalcontrolquestionnaires(ICQs)

内部控制调查表172internalcontrolsystem内部控制系统173internalreviewassignment内部审计的委派174internationalauditandassurancestandardsboard(IAASB)国际审计和鉴证准则委员会(IAASB)175internationalauditingpracticestatements(IAPSs)国际审计实务声明(IAPSs)176internationalfederationofaccountants(IFAC)国际会计师联合会(IFAC)177inventorysystem盘存制度178inventoryvaluation存货估价179ISA230documentation230审计文档180ISA240fraudanderror240欺诈和错误181ISA250considerationoflawandregulations250法律法规的考虑182Isa260communicationsofauditmatterswiththosechargegovernance260与高官的审计事项沟通183isa300planning300审计计划184isa310knowledgeofthebusiness310对企业的了解185isa320auditmateriality320审计重要性186isa400accountingandinternalcontrol400会计和内部控制187isa402audit

considerationsrelatingtoentitiesusingserviceorganisations402企业外聘服务机构的审计考虑188isa500auditevidence500审计证据189isa501auditevidence-additionalconsiderationsforspecificitems501审计证据-特殊情况的特殊考虑190isa510externalconfirmations510外部询证191isa520analyticalprocedures520分析性复核程序192isa530auditsampling530审计抽样193isa540auditofaccountingestimates540会计估计的审计194isa560subsequentevents560期后事项195isa580managementrepresentations580管理当局声明书196isa610consideringtheworkofinternalauditing610内部审计的考虑197isa620usingtheworkofanexpert620使用专家的工作198isa700auditors'reportonfinancialstatements700财务报表的审计报告199isa710comparatives710可比性200isa720otherinformationindocumentscontainingauditedfinancialstatements720与财务报表审计相关的其他信息201isa910engagementtoreviewfinancialstatements910受托复阅财务报表206legalandregulations法律和规则207legalobligation法定义务,法定责任208levelsofassurance鉴证程度209liability

负债210limitationonscope审计范围限制211limitationofaudit审计的局限性212limitationsofcontrolssystem控制系统的局限性213litigationandclaims诉讼和赔偿214litigation诉讼215loans借款,贷款216longtermliabilities长期负债217lowballing低价招揽审计业务218management管理219managementintegrity经营完整220managementrepresentationletter管理当局声明书221marketing推销,营销,市场学222materialinconsistency重要的矛盾223materialmisstatementsoffact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modifiedreports变更报告229nature

性质230negativeassurance消极鉴证231netrealizablevalue

可实现净值232non-currentassetregister非现金资产的登记本233non-executivedirectors

非执行董事234non-samplingrisk非抽样风险235non-statutoryaudits非法定审计236objectivity客观性237obligatingevent或有事项238obligatorydisclosure或有事项披露240occurrence出现241on-linecomputersystems(与主机)联机计算器系统242openingbalances期初余额243operationalaudits经营审计244operationalworkplans经营工作计划245opinionshopping意见购买246otherinformation其他的信息247outsourcinginternalaudit内审外包248overallreviewoffinancialstatements财务报表的全面复核249overduefees滞纳金250overheadabsorption制造费用分配251periodicplan定期的计划252permanentauditfiles永久审计档案253personalrelationships个人的亲属关系254planning计划255population抽样总体256precision精密，准确258preliminaryassessmentofcontrolrisk控制风险的初次评估259prepayments预付款项260presentationanddisclosure表述，披露261problemsofaccountingtreatment会计处理的问题262proceduralapproach程序方法263procedures程序264proceduresafteracceptingnomination接受任命后的审计程序265procurement采购266professionaldutyofconfidentiality保密的职业职责268provision备抵,准备269publicduty公共职责270publicinterest公众利益271publicity宣传272purchaseledger采购分类账273purchasesandexpensessystem采购和费用循环276qualifiedopinion保留意见278qualitativeaspectsoferrors错误的性质279randomselection随机选择280reasonableassurance合理保证281reassessingsamplingrisk再评估抽样风险282reliability可靠性283remuneration报酬284reporttomanagement对经营的报告285reporting报告286researchanddevelopmentcosts研究和开发成本287reservationoftitle资格保留288reserves准备,储备289revenueandcapitalexpenditure收入和资本支出290review复核291reviewandcapitalexpenditure复核和资本支出295rightsandobligations权力和义务297riskandmateriality风险和重要性298risk-basedapproach以风险为导向的方法300rotationofauditorappointments审计师的轮换301rulesofprofessionalconduct职业道德守则303salessystem销售制度304salestax销售税金,营业税305sales销售,销货306samplesize样本量307samplingrisk抽样风险308samplingunits抽样单元309scheduleofunadjustederrors未调整的错误表310scopeandobjectivesofinternalaudit内部审计的范围和目标311segregationofduties职责划分312serviceorganization服务机构313significantfluctuationsorunexpectedrelationships重要影响或未预期的亲属关系314smallentity小企业316soletraders个体营业者318specimenletteroninternalcontrol内部控制上的样本证书319stakeholders利益相关者320standardisedworkingpapers标准工作底稿321statement1:integrity,objectivityandindependence声明1:完整，客观性和独立322statement2:theprofessionaldutyofconfidence声明2:信任的职业责任323statement3:advertising,publicityandobtainingprofessionalwork

声明3:广告，宣传和获得职业工作324statement5:changesinprofessionalappointment声明5:审计聘任的变更325statisticalsampling统计抽样326statutoryaudit法定审计328statutoryduty法定责任329stewardship保管责