精選文庫注冊會計(jì)師考試審計(jì)中用到的128個(gè)英文單詞1.audit 審計(jì) 2.attestation 鑒證 3.credibility 可信賴程度 4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì) 5.agreed-upon procedures 執(zhí)行商定程序 6.high levels of assurance 高水平保證 7.compilation 編制 8.reliability 可靠性 9.relevance 相關(guān)性 10.professional skepticism 職業(yè)謹(jǐn)慎 11.objectivity 客觀性 12. professional competence 專業(yè)勝任能力 13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理 14.audit engagement letter 業(yè)務(wù)約定書 15.recurring audit 連續(xù)審計(jì) 16.the client 委托人 17.change CPA更換注冊會計(jì)師 18.the existing CPA 現(xiàn)任注冊會計(jì)師 19.the successor CPA 后任注冊會計(jì)師 20.the preceding CPA前任注冊會計(jì)師 21.issue the audit report 出具審計(jì)報(bào)告 22.expert 專家 23.the board of directors 董事會 24.knowledge of the entity s business 了解被審計(jì)單位情況 25.assess material misstatement risks評估重大錯報(bào)風(fēng)險(xiǎn) 26.detemine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍 27.a general knowledge of 初步了解的情況 28.a more knowledge of 進(jìn)一步了解的情況 29.the prior years working papers 以前年度工作底稿 30.minutes of meeting 會議紀(jì)要 31.business risks 經(jīng)營風(fēng)險(xiǎn) 32.appropriateness適當(dāng)性 33.accounting estimate 會計(jì)估計(jì) 34.management representations 管理層聲明 35.going concern assumption 持續(xù)經(jīng)營假設(shè) 36.audit plan 審計(jì)計(jì)劃 37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域 38.error 錯誤 39.fraud舞弊 40.modified or additional procedures 修改或追加審計(jì)程序 41.misappropriation of assets 侵占資產(chǎn) 42.transactions without substance 虛假交易 43.unusual pressures 異常壓力 44.the suspected noncompliance 涉嫌存在違法行為 45.materialiy 重要性 46.exceed the materiality level 超過重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層 50.misstatements or omissions 錯報(bào)或漏報(bào) 51.aggregate 總計(jì) 52.subsequent events 期后事項(xiàng) 53.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表 54.perform additional audit procedures 實(shí)施追加的審計(jì)程序 55.audit risk 審計(jì)風(fēng)險(xiǎn) 56.detection risk 檢查風(fēng)險(xiǎn) 57.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見 58.material misstatement 重大的錯報(bào) 59.tolerable misstatement 可容忍錯報(bào) 60.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)61.assessed level of material misstatement risk 重大錯報(bào)風(fēng)險(xiǎn)的評估水平 62.simall business 小規(guī)模企業(yè) 63.accounting system 會計(jì)系統(tǒng) 64.test of control 控制測試 65.walk-through test 穿行測試 66.communication 溝通 67.flow chart 流程圖 68.reperformance of internal control 重新執(zhí)行 69.audit evidence 審計(jì)證據(jù) 70.substantive procedures 實(shí)質(zhì)性程序 71.assertions 認(rèn)定 72.esistence 存在 73.occurrence 發(fā)生 74.completeness 完整性 75.rights and obligations 權(quán)利和義務(wù) 76.valuation and allocation 計(jì)價(jià)和分?jǐn)?77.cutoff 截止 78.accuracy 準(zhǔn)確性 79.classification 分類 80.inspection 檢查 81.supervision of counting 監(jiān)盤 82.observation 觀察 83.confirmation 函證 84.computation 計(jì)算 85.analytical procedures 分析程序 86.vouch 核對 87.trace 追查 88.audit sampling 審計(jì)抽樣 89.error 誤差 90.expected error 預(yù)期誤差 91.population 總體 92.sampling risk 抽樣風(fēng)險(xiǎn) 93.non- sampling risk 非抽樣風(fēng)險(xiǎn) 94.sampling unit 抽樣單位 95.statistical sampling 統(tǒng)計(jì)抽樣 96.tolerable error 可容忍誤差 97.the risk of under reliance 信賴不足風(fēng)險(xiǎn) 98.the risk of over reliance 信賴過度風(fēng)險(xiǎn) 99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn) 100. the risk of incorrect acceptance 誤受風(fēng)險(xiǎn) 101.working trial balance 試算平衡表 102.index and cross-referencing 索引和交叉索引 103.cash receipt 現(xiàn)金收入 104.cash disbursement現(xiàn)金支出 105.bank statement 銀行對賬單 106.bank reconciliation 銀行存款余額調(diào)節(jié)表 107.balance sheet date 資產(chǎn)負(fù)債表日 108.net realizable value 可變現(xiàn)凈值 109.storeroom 倉庫 110.sale invoice 銷售發(fā)票 111.price list 價(jià)目表 112.positive confirmation request 積極式詢證函 113.negative confirmation request消極式詢證函 114.purchase requisition 請購單 115.receiving report 驗(yàn)收報(bào)告 116.gross margin 毛利 117.manufacturing overhead 制造費(fèi)用 118.material requisition 領(lǐng)料單 119.inventory-taking 存貨盤點(diǎn) 120.bond certificate 債券 121.stock certificate 股票 122.audit report 審計(jì)報(bào)告 123.entity 被審計(jì)單位 124.addressee of the audit report 審計(jì)報(bào)告的收件人 125.unqualified opinion 無保留意見 126.qualified opinion 保留意見 127.disclaimer of opinion 無法表示意見 128.adverse opinion否定意見ACCA2.6詞匯表（372詞）序號英語漢語1abilitytoperformthework能力履行工作2acceptanceprocedures承兌程序過程3accountability經(jīng)管責(zé)任,問責(zé)性4accountingestimate會計(jì)估計(jì)5accountsreceivablelisting應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計(jì)項(xiàng)目掛牌8accruals應(yīng)計(jì)項(xiàng)目9accuracy準(zhǔn)確性10adverseopinion否定意見11agedanalysis年老的分析（法,學(xué)）研究12agents代理人13agreed-uponprocedures約定審查業(yè)務(wù)14analysisoferrors錯誤的分析（法,學(xué)）研究15anomalouserror反常的錯誤16appointmentethics任命倫理學(xué)17appointment任命18associatedfirms聯(lián)合的堅(jiān)挺19associationofcharteredcertifiedaccounts（ACCA）特計(jì)的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20assuranceengagement保證債務(wù)21assurance保證22audit審計(jì),審核,核數(shù)23auditacceptance審計(jì)承兌24auditapproach審計(jì)靠近25auditcommittee審計(jì)委員會,審計(jì)小組26ahuditengagement審計(jì)業(yè)務(wù)約定書27auditevaluation審計(jì)評價(jià)28auditevidence審計(jì)證據(jù)29auditplan審計(jì)計(jì)劃30auditprogram審計(jì)程序31auditreportasameansofcommunication審計(jì)報(bào)告如一個(gè)通訊方法32auditreport審計(jì)報(bào)告33auditrisk審計(jì)風(fēng)險(xiǎn) 34auditsampling審計(jì)抽樣35auditstaffing審計(jì)工作人員36audittiming審計(jì)定時(shí)37audittrail審計(jì)線索38auditingstandards審計(jì)準(zhǔn)則39auditorsdutyofcare審計(jì)（查帳）員的撫養(yǎng)責(zé)任40auditorsreport審計(jì)報(bào)告41authorityattachedtoISAs代理權(quán)附上到國際砂糖協(xié)定42automatedworkingpapers自動化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對賬單,余額調(diào)節(jié)表46beneficialinterests受益權(quán)47bestvalue最好的價(jià)值48businessrisk經(jīng)營風(fēng)險(xiǎn)49cadburycommitteecadbury委員會50cashcount現(xiàn)金盤點(diǎn)51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53chargesandcommitments費(fèi)用和評論54charities寬大55tomwallstom墻壁56chronologyofanaudit一審計(jì)的年代表57CISapplicationcontrolsCIS申請控制58CISenvironmentsstand-alonemicrocomputersCIS環(huán)境單機(jī)微型計(jì)算器59clientscreening委托人甄別60closelyconnected接近地連接61clubs俱樂部62communicationsbetweenauditorsandmanagement通訊在審計(jì)（查帳）員和經(jīng)營之間63communicationsoninternalcontrol內(nèi)部控制上的通訊64companiesact公司法65comparativefinancialstatements比較財(cái)務(wù)報(bào)表66comparatives比較的67competence能力68compilationengagement編輯債務(wù)69completeness完整性70completionoftheaudit審計(jì)的結(jié)束71compliancewithaccountingregulations符合的作法會計(jì)規(guī)則72computersassistedaudittechniques（CAATs）計(jì)算器援助的審計(jì)技術(shù)（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable應(yīng)收帳款的查證76conflictofinterest利益沖突77constructiveobligation建設(shè)的待付款78contingentasset或有資產(chǎn)79contingentliability或有負(fù)債80controlenvironment控制環(huán)境81controlprocedures控制程序82controlrisk控制風(fēng)險(xiǎn)83controversy論戰(zhàn)84corporategovernance公司治理,公司管制85correspondingfigures相應(yīng)的計(jì)算86costofconversion轉(zhuǎn)換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計(jì)檔案91databasemanagementsystem（DBMS）數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)92dateofreport報(bào)告的日期93depreciation折舊,貶值94designofthesample樣品的設(shè)計(jì)95detectionrisk檢查風(fēng)險(xiǎn)96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營的不一致101disclaimerofopinion拒絕表示意見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk控制風(fēng)險(xiǎn)的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)約定書115error差錯116evaluatingofresultsofauditprocedures審計(jì)手序的結(jié)果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯誤121experience經(jīng)驗(yàn)122expert專家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評論報(bào)告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)的確定評定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告宣稱130financial財(cái)務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報(bào)告138goingconcernassumption持續(xù)經(jīng)營假設(shè)139goingconcern持續(xù)經(jīng)營140goodsonsaleorreturn貨物準(zhǔn)許退貨買賣141goodwill商譽(yù)142governance統(tǒng)治143greenburycommitteegreenbury委員會144guidanceforinternalauditors指導(dǎo)為內(nèi)部審計(jì)員145hampelcommitteehampel委員會146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中間-銀行查證程序過程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS環(huán)境-單機(jī)微型計(jì)算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS環(huán)境-（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個(gè)體審計(jì)中的IAPS1005特別的考慮154IAS2inventories信息家電2庫存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家電10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德準(zhǔn)則為職業(yè)會計(jì)師157incometax所得稅158incomingauditors收入審計(jì)（查帳）員159independentestimate獨(dú)立的估計(jì)160ineligibleforappointment無被選資格的為任命161informationtechnology信息技術(shù)162inherentrisk固有風(fēng)險(xiǎn)163initialcommunication簽署通訊164insurance保險(xiǎn)165intangibles無形166integrity完整性167interimaudit中期審計(jì)168internalauditing內(nèi)部審計(jì)169internalauditors內(nèi)部審計(jì)師170internalcontrolevaluationquestionnaires（ICEQs）內(nèi)部控制評價(jià)調(diào)查表171internalcontrolquestionnaires（ICQs）內(nèi)部控制調(diào)查表172internalcontrolsystem內(nèi)部控制系統(tǒng)173internalreviewassignment內(nèi)部的評論轉(zhuǎn)讓174internationalauditandassurancestandardsboard（IAASB）國際的審計(jì)和保證標(biāo)準(zhǔn)登船（IAASB）175internationalauditingpracticestatements（IAPSs）國際的審計(jì)實(shí)務(wù)聲明（IAPSs）176internationalfederationofaccountants（IFAC）國際會計(jì)師聯(lián)合會（IFAC）177inventorysystem盤存制度178inventoryvaluation存貨估價(jià)179ISA230documentation文件編制180ISA240fraudanderror國際砂糖協(xié)定240欺詐和錯誤181ISA250considerationoflawandregulations法和規(guī)則的國際砂糖協(xié)定250考慮182Isa260communicationsofauditmatterswiththosechargegovernance審計(jì)物質(zhì)的國際砂糖協(xié)定260通訊由于那些索價(jià)統(tǒng)治183isa300planningisa300計(jì)劃編制184isa310knowledgeofthebusiness企業(yè)的isa310知識185isa320auditmateriality審計(jì)重要性186isa400accountingandinternalcontrolisa400會計(jì)和內(nèi)部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations與正在使用的個(gè)體有關(guān)的isa402個(gè)審計(jì)考慮服務(wù)組織188isa500auditevidence審計(jì)證據(jù)189isa501auditevidence-additionalconsiderationsforspecificitemsisa501個(gè)審計(jì)證據(jù)-補(bǔ)償為特殊條款190isa510externalconfirmationsisa510個(gè)外部的查證191isa520analyticalprocedures分析性程序192isa530auditsampling審計(jì)抽樣193isa540auditofaccountingestimates解釋估計(jì)的isa540審計(jì)194isa560subsequentevents期后事項(xiàng)195isa580managementrepresentations管理當(dāng)局聲明書196isa610consideringtheworkofinternalauditingisa610以內(nèi)部審計(jì)的工作看來197isa620usingtheworkofanexpertisa620使用專家的工作198isa700auditorsreportonfinancialstatements財(cái)務(wù)報(bào)表上的isa700審計(jì)（查帳）員的報(bào)告199isa710comparativesisa710個(gè)比較的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720證券包含audited財(cái)務(wù)報(bào)表的其他信息201isa910engagementtoreviewfinancialstatementsisa910債務(wù)復(fù)閱財(cái)務(wù)報(bào)表202isasandrssisas和rss203jointmonitoringunit連接檢驗(yàn)單位204knowledgeoftheentitysbusiness個(gè)體的企業(yè)知識205lawandregulations法和規(guī)則206legalandregulations法定權(quán)利和規(guī)則207legalobligation法定義務(wù),法定責(zé)任208levelsofassurance保險(xiǎn)程度,保障水平209liability負(fù)債210limitationonscope審計(jì)范圍限制211limitationofaudit審計(jì)的提起訴訟的限期212limitationsofcontrolssystem控制系統(tǒng)的提起訴訟的限期213litigationandclaims訴訟和賠償214litigation訴訟215loans借款,貸款216longtermliabilities長期負(fù)債217lowballinglowballing218management管理219managementintegrity經(jīng)營完整220managementrepresentationletter管理當(dāng)局聲明書221marketing推銷,營銷,市場學(xué)222materialinconsistency決定性的前后矛盾223materialmisstatementsoffact重大誤報(bào)224materiality重要性225measurement計(jì)量226microcomputers微型計(jì)算器227modifiedreports變更報(bào)告228narrativenotes敘述證券229nature性質(zhì)230negativeassurance消極保證231netrealizablevalue可實(shí)現(xiàn)凈值232non-currentassetregister非本期的財(cái)產(chǎn)登記233non-executivedirectors非執(zhí)行董事234non-samplingrisk非抽樣風(fēng)險(xiǎn)235non-statutoryaudits目標(biāo)236objectivity客觀性237obligatingevent負(fù)有責(zé)任事件238obligatorydisclosure有拘束的揭示239obtainingwork獲得工作240occurrence出現(xiàn)241on-linecomputersystems（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)242openingbalances期初余額243operationalaudits經(jīng)營審計(jì),作業(yè)審計(jì)244operationalworkplans操作上的工作計(jì)劃245opinionshopping意見購物246otherinformation其他的信息247outsourcinginternalaudit支援外包的內(nèi)部核數(shù)248overallreviewoffinancialstatements財(cái)務(wù)報(bào)表的包括一切的評論249overduefees超儲未付費(fèi)250overheadabsorption管理費(fèi)用分配251periodicplan定期的計(jì)劃252permanentauditfiles永久審計(jì)檔案253personalrelationships個(gè)人的親屬關(guān)系254planning計(jì)劃編制255population抽樣總體256precision精密257prefacetoISAsandRSs國際砂糖協(xié)定的序文和債券附賣回交易258preliminaryassessmentofcontrolrisk控制風(fēng)險(xiǎn)的預(yù)備評定259prepayments預(yù)付款項(xiàng)260presentationanddisclosure提示和揭示261problemsofaccountingtreatment會計(jì)處理的問題262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序過程在接受提名之后265procurement采購266professionaldutyofconfidentiality保密的職業(yè)責(zé)任267projectionoferrors錯誤的規(guī)劃268provision備抵,準(zhǔn)備269publicduty公共職責(zé)270publicinterest公眾利益271publicity宣傳272purchaseledger購貨分類賬273purchasesandexpensessystem買和費(fèi)用系統(tǒng)274purchasescut-off買截止275putonenquiry詢價(jià)上的期貨買賣276qualifiedopinion保留意見277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors錯誤的性質(zhì)上的方面279randomselection隨機(jī)選擇280reasonableassurance合理保證281reassessingsamplingrisk再評價(jià)抽樣風(fēng)險(xiǎn)282reliability可靠性283remuneration報(bào)酬284reporttomanagement對經(jīng)營的報(bào)告285reporting報(bào)告286researchanddevelopmentcosts研究和開發(fā)成本287reservationoftitle保留288reserves準(zhǔn)備,儲備289revenueandcapitalexpenditure歲入和資本支出290review評論291reviewandcapitalexpenditure評論和資本支出292review評論293reviewengagement復(fù)閱債務(wù)294rights認(rèn)股權(quán)295rightsandobligations認(rèn)股權(quán)和待付款296rightstoinformation對信息的認(rèn)股權(quán)297riskandmateriality風(fēng)險(xiǎn)和重要性298risk-basedapproach以風(fēng)險(xiǎn)為基礎(chǔ)的方式299romalpacaseromalpa個(gè)案300rotationofauditorappointments審計(jì)（查帳）員任命的循環(huán)301rulesofprofessionalconduct職業(yè)道德守則302salescut-off銷售截止303salessystem銷售（貨）制度304salestax銷售稅,營業(yè)稅305sales銷售,銷貨306samples