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1、审计英语术语时间:2007-09-24 18:18来源:网络收集 作者:不详 点击: 97次审计英语术语 audit审计CPA注册会计师assurance可信性保证audit of financial statements财务报表审计agreed-upon procedures执行商定程序compilation编制high levels of assurance高保证水平moderate levels of assurance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continuing professional ed
2、ucation(CPE)职业后续教育A uniform CPA examination统一注册会计师考试professional skepticism职业谨慎objectivity客观，客观性professional competence专业胜任能力Senior/CPA-in-charge项目经理audit engagement letter业务约定书recurring audit连续审计、常年审计the client委托人the nominated CPA被提名审计师change CPA更换审计师the exsiting CPA现任审计师the preceding CPA(The prede
3、cessor CPA后任会计师audit appointment审计委托the agreed term约定条款accpet an audit engaement接受业务委托the objective of the engaement委托目的the scope of the audit审计范围issue the audit report出具审计报告other CPA其他注册会计师expert专家withdraw撤销an initial audit初次审计the board of directors董事会a change in engaement变更约定书shareholder股东componen
4、t组成部分knowledge of the entitys business了解补审计单位情况performing an audit of financial statements实施财务报表审计assess inherent and control risks评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures决定审计程序的性质、时间和范围a general knowledge of , a preminary knowledge of 初步了解a more particular knowle
5、dge of 进一步了解prior to accepting an engagement接受业务委托之前following acceptance of the engagement接受业务委托之后update and revaluate information gathered previously更新并重新评价以前收集的信息the prior years working papers以前年度工作底稿director董事senior operating personel高级管理人员internal audit personel, internal audits内部审计人员internal au
6、dit reports内部审计报告minutes of meeting会议纪要material sent to shareholders or filed with regulatory authorities寄送股东或报送临管部门备案的资料interim financial reports中期财务报告management policy manual管理政策手册chart of accounts会计科目表exercise professional judgment做出专业判断business risks(of the client)经营风险mannagement response theret
7、o管理当局的对策appropriateness适当性accounting estimate会计估计management representations管理层声明rerated party关联方related party transaction关联方交易going concern assumption持续经营假设audit plan审计计划the overall audit plan总体审计计划the detailed audit plan具体审计计划effcient audit提高审计效率the size of the entity被审计单位的规模the complexity of the a
8、udit审计的复杂性the specific methodology and technology具体的方法和技术financial performance财务业绩material misstatement重大遗漏significant audit areas重点审计领域coordination协调review复核statutory responsibility法定责任time budget时间预算error错误fraud舞弊modified or additional procedure修改或追加审计程序plan and perform audit procedure计划和实施审计程序ade
9、quate accounting and internal control system适当的会计和内部控制系统reduce but not eliminate减少但不能消除manipulation篡改falsification伪造alteration of records or documents更改文件或凭证misappropriation of assets侵占资产transactions without substance虚构交易misapplication of accounting policies滥用会计政策the underlying records原始凭证oversight
10、or misinterpretation疏忽或误解unusual pressures异常压力accounting policy alternative会计政策变更unusual transactions异常交易incomplete files不完整文件out of balance control accounts财户余额不平衡lack of proper authorization缺乏恰当的授权computer information systems environment计算机信息系统环境inherent limitations of audit test审计测试的固有限制disscuss
11、with management与管理层讨论the remedial action纠正措施seek legal advice寻求法律咨询laws and regulations法律与规章noncompliance没有遵守withdrawal from the engagement 解除业务约定senior management高级管理层detect noncompliance laws and regulations发现没有遵守法律与规章的行为deliberate failure to record transctions故意漏记交易senior management override of c
12、ontrol高级管理层逾越控制intentional misrepresentations being made to the CPA故意对CPA做出错误陈述written representation管理层声明the suspected noncompliance涉嫌存在违法行为audit committee审计委员会supervisory board监事会regulatory and enforcement authorities临管和执法机构materiality重要性exceed the materiality level超过重要性水平approach the materiality
13、level接近重要性水平an acceptably low level可接受的低水平the overall finacial statement level and in related 财务报表层面和account balances and transaction levels相关账户、交易层面the detected but uncorrected misstatements or omissions已发现但尚未调整的错报或漏报misstatements or omissions错报或漏报the detected and the projected misstatements or omi
14、ssions已发现和推断的错报或漏报aggregate累计subsequent events期后事项contingencies或有事项extend the scope of the substantive test扩大实质性测试范围adjust the financial statements调整财务报表perform additional audit procedures执行追加的审计程序carry out extended or additional tests of control实施扩大或追加的控制测试modify the nature,timing and extend 修改实质性程
15、序的性质、时间of planned substantive procedures和范围audit risk 审计风险inherent risk固有风险control risk控制风险detection risk检查风险inappropriate audit opinion不恰当的审计意见material misstatement重大错报analytical procedures risk风险性测试风险substantive tests of the detail risk细节测试风险tolerable misstatement可容忍错报the combined level of inheren
16、t and control risks固有风险和控制风险的综合水平the acceptable of detection risk可接受的检查风险planned assessed level of control risk计划评估的控制风险small business小规模企业accounting system会计系统internal control system内部控制系统control environment控制环境control procedures控制程序compliance test符合性程序test of control控制测试walk-through test穿行测试manage
17、ment letter管理建议书material weakness in internal control内部控制的重大缺陷risk assessment风险评估control activities控制活动information信息communication沟通monitoring监督procedures manual程序手册job descriptions工作说明flow chart流程图written narrative文字叙述questinnaire调查问卷reperformance of internal control重新执行内部控制computer-assisted audit t
18、echniques计算机辅助审计程序communication with management与管理导沟通audit evedence审计证据tests of control控制测试substantive procedures实质性程序sufficiency of audit evidence审计证据的充分性appropriateness of audit evedence审计证据的恰当性assertions认定existence or occurrence存在或发生completeness完整性rights and obligations权利与义务valuation or allocatio
19、n估价与分摊presentation and disclosure表达与披露validity合法性cutoff截止mechanical accuracy机械准备性classification分类disclosure披露inspection检查supervision of counting监盘observation观察enquiry询问confirmation函证computation计算analytical procedures分析性程序vouch核对aged trial balance账龄分析表trace追查audit sampling审计抽样error错误anomalous error偶发
20、性错误expected error预期误差population总体sampling risk抽样风险non-sampling risk非抽样风险sampling unit抽样单位statistical sampling统计抽样stratification分层tolerable error可容忍误差the risk of under reliance信赖不足风险the risk of over reliance信赖过度风险the risk of incorrect rejection误拒风险the risk of incorrect acceptance误受风险the rate of devia
21、tion偏离程度sample size样本量required confidence level可信赖水平the number of sampling units in the population总体中样本的数量methods used所选用的方法effective audit审计效果efficient audit审计效率audit working papers(documentation)审计工作底稿working trial balance试算平衡表adjusting and reclassification entries调整和重分类分录audit mark审计标识indexing an
22、d cross-referencing索引和交叉索引permanent audit files永久性档案current audit files当期档案comprehensive working papers综合类工作底稿audit-oriented working papers业务类工作底稿reference working papers备查类工作底稿the use of standardized working papers使用标准工作底稿checklists核对用清单cash receipt现金收据cash disbursement现金支出petty cash零用现金custody保管cu
23、stodian保管人flowchart流程图internal control questionnaire内部控制调查问卷walk-through of the system系统的穿行测试segregation of duties职责划分deposit slip存款凭单purchase order采购订单receiving report验收报告general ledger总分类账bank statement银行对账单bank reconciliation银行存款余额调节表balance sheet date资产负债表日check outstanding未兑现支票change fund找零备用金c
24、ash count现金盘点kiting开空头支票float period浮游期cutoff bank statement截止性银行对账单unearned revenue预收账款net realizable value可变现净值collateral抵押sales order销售通知单storeroom仓库storekeeper仓库保管员perpetual inventory record永续盘存记录shipping document货运文件bill of lading提货单billing开票sales invoice销售发票extens小计footing加总、合计price list价目表agi
25、ng schedule账龄分析表aged trial balance过期账项试算表break down分解、按细目分类delinquent account过期账户confirmation函证positive confirmation request积极式函证negative confirmation request消极式孙证advance预付款purchase requisition请购单purchase order订购单vouchers payable应付凭单vendors invoice卖方发票discrepancy差异description货物的说明、种类vouchers付款凭单trea
26、surer出纳员remittance汇款、付款gross margin毛利resonableness合理性authenticity真实性overhead期间费用manufacturing overhead制造费用bill of materails用料单inspection record验收记录job cost订单成本计算单labor cost distribution人工成本分配表material requisition领料单payroll summary工资汇总表payroll ledger工资登记薄production order生产通知单prodution runs生产流程rate an
27、d deduction authorization form工资率及扣减授权表time card计时卡time ticket计时单accountability成本会计routing sheet流程表supplies机物料消耗utilities公用事业费job order分批工作通知单inventory-taking存货盘点test count抽点inventory tag存货标签bond certificate债券stock certificate股票brokers advice经纪人意见书paid-in-capital实收资本treasury stock库存股bond debenture债券
28、契约portfolio证券组合投资leasehold租赁的asset retirement order资产报废通知单registrar注册管理机构transfer agent过户代理人trust company信托公司negotiable intrument流通票据collateral抵押品liens and mortgaes留置与抵押minutes of board of directors董事会会议记录trustee受托管理人restrictive covenant限制性条款contributed capital实缴资本stub存根audit report审计报告the truthfuln
29、ess of the audit report审计报告的真实性the legitimacy of the audit report审计报告的合法性entity被审计单位、客户addressee of the audit report审计报告的收件人unqualified opinion无保留意见qualified opinion保留意见disclaimer of opinion无法表示意见adverse opinion否定意见introdutory paragraph引言段scope paragraph范围段opinion paragraph意见段explanatory paragraph说明段material 重要professional language专业术语scope limitation范围限制unadjusted events未调整事项adquately disclosed适当披露the extent of impact on the finacial statemnts对会计报表反映的影响程序audit report on special purpose engagements特殊目的的审计报告
