审计英汉词汇Auditing Vocabulary（amended）

audit 审计 CPA 注册会计师 assurance 保证 audit of financial statements 财务报表审计 agreed-upon procedures 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 reliability 可靠性 relevance 相关,相关性 continuing professional education(CPE) 职业后续教育 A uniform CPA examination 统一注会考试 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 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 existing CPA 现任审计师 the preceding CPA 后任注册会计师 The predecessor CPA 后任注册会计师 audit appointment 审计委托 the agreed term 约定条款 accept an audit engagement 接受业务委托 the objective of the engagement 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 engagement 变更约定书 shareholder 股东 component 组成部分 knowledge of the entity’s 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, 初步了解 a preliminary knowledge of 初步了解 a more particular knowledge 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 year’s working papers 以前年度工作底稿 director 董事 senior operating personnel 高级管理人员 internal audit personnel 内部审计人员 internal audit 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 management response thereto 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 efficient audit 审计效率 the size of the entity 被审计单位的规模 the complexity of the audit 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 adequate 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 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 discuss 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 transactions 故意漏记交易 senior management override of control 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 监管和执法机构 materiality 重要性 exceed the materiality level 超过重要性水平 approach the materiality level 接近重要性水平 an acceptably low level 可接受的低水平 the overall financial 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 omissions 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 inherent 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 management 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 图 written narrative 文字叙述 questionnaire 调查问卷 reperformance of internal control 重新执行内部控制 computer－assisted audit techniques 计算机辅助审计程序 communication with management 与管理导沟通 audit evidence 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 evidence 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 allocation 估价与分摊 presentation and disclosure 表达与披露 validity 合法性 cut-off 截止 mechanical accuracy 机械准确性 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 deviation 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 and 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 custodian 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 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 cash count 现金盘点 kiting 开空头支票 float period 浮游期 cut-off 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 footing 加总、合计 price list 价目表 aging 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 消极式函证 advance 预付款 purchase requisition 请购单 purchase order 订购单 vouchers payable 应付凭单 vendor’s invoice 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 gross margin 毛利 reasonableness 合理性 authenticity 真实性 overhead 期间费用 manufacturing overhead 制造费用 bill of materials 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 production runs 生产流程 rate and 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 broker’s advice 经纪人意见书 paid-in-capital 实收资本 treasury stock 库存股 bond debenture 债券契约 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 instrument 流通票据 collateral 抵押品 liens and mortgages 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 truthfulness 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 introductory 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 adequately disclosed 适当披露 the extent of impact on the financial statements 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 Audit Law, Audit Act 审计法 the Implementary Rules of the Audit law 审计法实施条例 audit criteria，audit standard 审计标准 auditing standard 审计准则 auditing principles 审计原则 audit manual 审计手册 Generally Accepted Auditing Standards 公认审计准则 audit laws and regulations 审计法律规范 audit system 审计体制 audit purview； audit jurisdiction；audit mandate 审计权限 audit responsibility 审计职责 audit supervision； supervision through auditing 审计监督 audit jurisdiction 审计管辖权 implementation of audit laws and regulations 审计执法 audit sanction审计处理 audit penalty 审计处罚 conduct auditing in accordance with laws 依法审计 audit opinion 审计意见 audit decision 审计决定 audit suggestion, audit recommendation 审计建议 conclusion of audit review 复核意见 audit appeal 审计复议 audit hearing 审计听证 audit review 审计复核 audit strategy 审计战略 audit plan 审计计划 auditing program 审计 auditing objective 审计目标 audit scope 审计范围 audit coverage 审计内容 audit conclusion 审计结论 audit assignments 审计任务 audit finding 审计结果 audit report 审计报告 audit method 审计方法 auditing process 审计过程 audit evidence 审计证据 audit test 审计测试 audit risk 审计风险 audit sampling 审计抽样 audit software 审计软件 auditing procedures 审计程序 audit investigation 审计调查 audit team 审计小组 audit trail 审计线索 working paper 工作底稿 auditing around the computer 绕过计算机审计 auditing through the computer 通过计算机审计 computer-assisted audit 计算机辅助审计 IT audit 信息技术审计 compliance audit, regularity audit 合法性审计 compliance audit 合规性审计 comprehensive audit 综合审计 value for money audit （VFM audit）效益审计 performance audit 绩效审计 financial audit 财务审计 financial statement audit 财务报表审计 audit of financial revenues and expenditures 财务收支审计 final account audit 决算审计 accountability audit 经济责任审计 middle term accountability audit 任中经济责任审计 term-end accountability audit 离任经济责任审计 management audit 管理审计 project audit 项目审计 external audit 外部审计 internal audit 内部审计 government audit 政府审计 joint audit 联合审计 field audit 实地审计 final audit 期末审计 interim audit 期中审计 periodic audit 定期审计 initial audit 初次审计 preliminary audit 初步审计 post-audit 事后审计 pre-audit 事前审计 concurrent audit 事中审计 special audit 专项审计 statutory audit 法定审计 successive audit 后续审计 follow up audit 跟踪审计 whole process auditing 全过程审计 surprise audit 突击审计 audit report 审计报告 standard report 标准报告 long-form report 长式报告 short-form report 短式报告 audit working report 审计工作报告 Announcement of Audit Findings 审计结果公告 Auditor General 审计长 Deputy Auditor General 副审计长 chief auditor 审计主任 senior auditor 资深审计师 auditor 审计师（员） certified internal auditor（CIA）注册内部审计师 certified information systems auditor（CISA）注册信息系统审计师 certified public accountant（CPA）注册公共会计师 chartered accountant（CA）特许会计师 audit funds 审计经费 audit operating expense 审计业务费 special funds for auditing 审计专项经费 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