CPA英語詞匯通關(guān)必備手冊(審計(jì)1-4)

1、Auditing審計(jì)PARTChina Code of Ethics for Certified Public Accountants第一部分 職業(yè)道德守則1 appointment, removal and resignation of auditor 注冊會(huì)計(jì)師的任命、解聘和辭職2 fundamental principles 基本原則3 professional ethics 職業(yè)道德Ø integrity 誠信Ø objectivity / subjectivity 客觀性/主觀性Ø professional competence and due care

2、 專業(yè)勝任能力和應(yīng)有的關(guān)注Ø confidentiality 保密Ø professional behavior 職業(yè)行為4 independence 獨(dú)立性Ø bias 偏見5 safeguard 防范措施6 self-interest 自身利益Ø loans and guarantees 貸款和擔(dān)保Ø close business relationships 密切的商業(yè)關(guān)系Ø employment with an audit client 與審計(jì)客戶發(fā)生雇傭關(guān)系Ø family and personal relation

3、ships 家庭和私人關(guān)系Ø gifts and hospitality 禮品和款待Ø lowball （向顧客）虛報(bào)低價(jià)7 self-review 自我評(píng)價(jià)8 advocacy 過度推介9 familiarity 親密關(guān)系10 intimidation 外在壓力11 conflict of interest 利益沖突12 client acceptance 接受客戶關(guān)系Ø engagement acceptance 承接業(yè)務(wù)Ø changes in a professional appointment 客戶變更委托13 second opinion 第

4、二次意見14 custody of client assets 保管客戶資產(chǎn)15 terminate （使）終結(jié)；（使）結(jié)束；解雇Ø eliminate 消除，排除16 solicit 招攬；征求17 network 網(wǎng)絡(luò)Ø network firms 網(wǎng)絡(luò)事務(wù)所18 public interest entities 公共利益實(shí)體Ø audit client that are public interest entities 屬于公共利益實(shí)體的審計(jì)客戶19 related entities 關(guān)聯(lián)實(shí)體20 engagement period 業(yè)務(wù)期間21 finan

5、cial interest 經(jīng)濟(jì)利益22 close family member 其他近親屬Ø immediate family 主要近親屬23 temporary staff assignments 臨時(shí)借出員工24 the member of the audit team that recently served as a director, officer or specific employee of the audit client （審計(jì)項(xiàng)目組成員） 最近曾任審計(jì)客戶的董事、高級(jí)管理人員或特定員工25 acting as a director or officer of

6、the audit client 兼任審計(jì)客戶的董事或高級(jí)管理人員26 long association with an audit client 與審計(jì)客戶存在長期業(yè)務(wù)關(guān)系27 provision of non-assurance services to audit clients 為審計(jì)客戶提供非鑒證業(yè)務(wù)28 valuation services 評(píng)估服務(wù)Ø taxation services 稅務(wù)服務(wù)Ø internal audit services 內(nèi)部審計(jì)服務(wù)Ø IT systems services 信息技術(shù)系統(tǒng)服務(wù)Ø litigation

7、support services 訴訟支持服務(wù)Ø legal services 法律服務(wù)Ø recruiting services 招聘服務(wù)Ø corporate finance services 公司理財(cái)服務(wù)29 overdue fee 逾期收費(fèi)Ø contingent fee 或有收費(fèi)Ø referral fee 介紹費(fèi)30 compensation and evaluation policies 薪酬和業(yè)績評(píng)價(jià)政策31 actual or threatened litigation 訴訟或訴訟威脅32 nomination 任命；指派；提

8、名33 client screening 客戶甄別，客戶篩選34 successor auditor 后任注冊會(huì)計(jì)師Ø present auditor 現(xiàn)任注冊會(huì)計(jì)師Ø predecessor auditor 前任注冊會(huì)計(jì)師 PART Fundamentals to Audit35 audit 審計(jì)Ø auditor 審計(jì)師；審計(jì)人員Ø audit objective 審計(jì)目標(biāo)Ø audit plan 審計(jì)計(jì)劃Ø audit strategy 審計(jì)策略Ø audit evidence 審計(jì)證據(jù)Ø audit res

9、ources 審計(jì)資源36 audit risk 審計(jì)風(fēng)險(xiǎn)Ø inherent risk 固有風(fēng)險(xiǎn)Ø control risk 控制風(fēng)險(xiǎn)Ø detection risk 檢查風(fēng)險(xiǎn)Ø risk of material misstatements 重大錯(cuò)報(bào)風(fēng)險(xiǎn)Ø Audit risk=Inherent risk × Control risk × Detection risk37 misstatement 錯(cuò)報(bào)；虛假陳述Ø factual misstatement 事實(shí)錯(cuò)報(bào)Ø judgmental missta

10、tement 判斷錯(cuò)報(bào)Ø projected misstatement 推斷錯(cuò)報(bào)38 error 錯(cuò)誤（無意識(shí)做錯(cuò)）39 manual voucher 手工傳票；手工憑證Ø electric voucher 電子傳票；電子憑證40 contradiction 矛盾，對(duì)立，反駁，否認(rèn)Ø inconsistent 矛盾的，不一致的Ø consistent with 與一致，符合41 acceptable 可接受的Ø unacceptable 不可接受的42 professional skepticism 職業(yè)懷疑Ø professiona

11、l judgment 職業(yè)判斷43 combined approach 綜合性方案44 sufficient 充分的，足夠的Ø sufficiency 充足，充分性Ø adequate 充足的，足夠的Ø adequacy 充足，足夠，適當(dāng)45 appropriate 適當(dāng)?shù)?；占用、撥?#216; appropriateness 恰當(dāng)，適當(dāng)Ø appropriation 撥款，挪用Ø relevant 相關(guān)的Ø relevance 相關(guān)，相關(guān)性 Ø reliable 可靠的Ø reliability 可靠性，可靠程

12、度46 available 可得到的，可利用的 Ø availability 可得性，可用性，有效性47 aggregate 合計(jì)，集合，總體，集合體；合計(jì)的、集合的48 proficiency 熟練，精通49 assertion 認(rèn)定 Ø rights and obligations 權(quán)利和義務(wù)Ø valuation and allocation 計(jì)價(jià)和分?jǐn)?#216; existence 存在Ø occurrence 發(fā)生Ø completeness 完整性Ø accuracy 準(zhǔn)確性Ø classification a

13、nd understandability 分類和可理解性Ø cut-off 截止 Ø presentation 列報(bào)Ø disclosure 披露50 CAATs(Computer-Assisted Audit Techniques) 計(jì)算機(jī)輔助審計(jì)技術(shù)51 application control 應(yīng)用控制Ø general control 一般52 NET(nature, extent and timing) 性質(zhì)、范圍和時(shí)間安排53 explicit 明確的，清楚的；直率的Ø implicit 暗示的；含蓄的54 audit samplin

14、g 審計(jì)抽樣Ø statistical sampling 統(tǒng)計(jì)抽樣Ø non-statistical sampling 非統(tǒng)計(jì)抽樣Ø attribute sampling 屬性抽樣Ø variable sampling 變量抽樣55 population （抽樣）總體Ø sample 樣本；例子；樣品；取樣Ø sample size 樣本量；樣本大小56 sampling risk 抽樣風(fēng)險(xiǎn)Ø non-sampling risk 非抽樣風(fēng)險(xiǎn)57 random selection 隨機(jī)數(shù)選樣Ø systematic

15、selection 系統(tǒng)選樣Ø haphazard selection 隨意選樣58 tolerable misstatement 可容忍錯(cuò)報(bào)Ø tolerable rate of deviation 可容忍偏差率59 stratification 分層60 PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例規(guī)模抽樣61 materiality 重要性Ø material 重要的；實(shí)質(zhì)性的62 truth and fairness 真實(shí)公允63 acknowledge 承認(rèn)，認(rèn)可；告知已收到&#

16、216; acknowledge receipt 確認(rèn)收到；證實(shí)收到64 judgment 判斷；辨別力65 justify 證明是正當(dāng)?shù)?#216; justification 理由；認(rèn)為有理66 omission 漏報(bào)67 audit documentation 審計(jì)工作底稿Ø working papers 審計(jì)工作底稿68 audit file 審計(jì)檔案Ø permanent audit file 永久性檔案Ø current audit file 當(dāng)期檔案69 audit procedure 審計(jì)程序Ø inspection of tangibl

17、e assets 有形資產(chǎn)的檢查Ø inspection of documentation or records 文檔和記錄的檢查Ø inquiry=enquiry 詢問Ø analytical procedures 分析性程序Ø analytical review 分析性復(fù)核70 staff 職員，工作人員Ø audit staff 審計(jì)工作人員Ø audit staffing 審計(jì)工作人員配備71 audit engagement letter=letter of engagement 審計(jì)業(yè)務(wù)約定書72 audit trail

18、審計(jì)線索73 audit approach 審計(jì)方法（論）74 schedule=timetable 時(shí)間表，計(jì)劃表；一覽表75 entity 主體，實(shí)體76 reasonable assurance 合理保證Ø inherent limitation 固有局限性77 confirmation 函證；確認(rèn)，證實(shí)Ø positive confirmation 積極函證Ø negative confirmation 消極函證78 audit engagement 審計(jì)業(yè)務(wù)Ø review engagement 審閱業(yè)務(wù)Ø agreed-upon p

19、rocedures （執(zhí)行）商定程序Ø compilation engagement 代編財(cái)務(wù)信息79 assurance engagement 鑒證業(yè)務(wù) 80 accountability 負(fù)責(zé)Ø responsibility 責(zé)任81 stewardship 管理工作82 those charged with governance 公司治理層Ø corporate governance 公司治理83 deficiency 缺乏，不足；缺陷，缺點(diǎn)84 enhance the credibility 增強(qiáng)可信性85 exemption 豁免，免除；免稅PART A

20、uditing Procedures第三部分 審計(jì)測試流程86 substantive procedure 實(shí)質(zhì)性程序Ø analytical procedure 分析程序87 internal control 內(nèi)部控制Ø test of control 控制測試Ø implementation of control 控制實(shí)施Ø segregation of duties 職責(zé)分離88 internal control system 內(nèi)部控制制度Ø control environment 控制環(huán)境Ø entitys risk asse

21、ssment process 被審計(jì)單位風(fēng)險(xiǎn)評(píng)估過程Ø information system relevant to financial reporting 與財(cái)務(wù)報(bào)告相關(guān)的系統(tǒng)信息Ø control activities 控制活動(dòng)Ø monitoring of controls 對(duì)控制的監(jiān)督Ø detective control/preventative control 檢查性控制/預(yù)防性控制89 risk assessment procedures 風(fēng)險(xiǎn)評(píng)估程序Ø risk identification 風(fēng)險(xiǎn)識(shí)別Ø respond

22、ing to the assessed risks/responding to the risk assessment 針對(duì)評(píng)估的風(fēng)險(xiǎn)采取應(yīng)對(duì)措施90 management bias 管理層偏向Ø impartial 公平的，公正的，不偏不倚的91 account balance 賬戶余額Ø classes of transactions 各類交易92 likelihood 可能性，可能93 authority 授權(quán)，權(quán)限；權(quán)力，職權(quán)Ø authorize 授權(quán)，批準(zhǔn)Ø authentication 證明，認(rèn)證；身份驗(yàn)證 94 interim and f

23、inal audits 期中和期末審計(jì)95 charges and commitments 費(fèi)用和承諾96 predict 預(yù)測，預(yù)知Ø predictability 可預(yù)測性；可預(yù)見性Ø predictable 可預(yù)見的；可預(yù)測的97 narrative note 文字說明 Ø questionnaire 調(diào)查表，問卷Ø flowchart 流程圖Ø checklist 清單，檢查表98 implication 暗示；含義99 susceptible 易受影響的100 material weakness 重大缺陷；重大弱點(diǎn)101 overst

24、atement 多計(jì)，虛增；夸大Ø understatement 少報(bào)；保守的陳述102 significant risk 特別風(fēng)險(xiǎn)103 unusual transaction 非常規(guī)交易104 abnormal 異常的105 walk-through test 穿行測試PART Transaction Cycles第四部分 交易循環(huán)106 cycle approach 循環(huán)法Ø account approach 賬戶法107 sales and receivables cycle 銷售和應(yīng)收賬款循環(huán)Ø purchases and payables cycle 采購和應(yīng)付賬款循環(huán)Ø requisition 請購，請購單Ø procurement 采購；獲得，取得108 sales system 銷售系統(tǒng)Ø selling(authorization