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audit 審計
CPA 注冊會計師
assurance 可信性保證
audit of financial statements 財務報表審計
agreed-upon procedures 執(zhí)行商定程序
compilation 編制
high levels of assurance 高保證水平
moderate levels of assurance 中等保證水平
credibility 可信性、可信程序
reliability 可靠性、可靠程序
relevance 相關、相關性
continuing professional education(CPE) 職業(yè)后續(xù)教育
A uniform CPA examination 統(tǒng)一注冊會計師考試
professional skepticism 職業(yè)謹慎
objectivity 客觀,客觀性
professional competence 專業(yè)勝任能力
Senior/CPA-in-charge 項目經理
audit engagement letter 業(yè)務約定書
recurring audit 連續(xù)審計、常年審計
the client 委托人
the nominated CPA 被提名審計師
change CPA 更換審計師
the exsiting CPA 現(xiàn)任審計師
the preceding CPA(The predecessor CPA 后任會計師
audit appointment 審計委托
the agreed term 約定條款
accpet an audit engaement 接受業(yè)務委托
the objective of the engaement 委托目的
the scope of the audit 審計范圍
issue the audit report 出具審計報告
other CPA 其他注冊會計師
expert 專家
withdraw 撤銷
an initial audit 初次審計
the board of directors 董事會
a change in engaement 變更約定書
shareholder 股東
component 組成部分
knowledge of the entity's business 了解補審計單位情況
performing an audit of financial statements 實施財務報表審計
assess inherent and control risks 評估固有風險和內部控制風險
determine the nature, timing and extend of the audit procedures 決定審計程序的性質、時間和范圍
a general knowledge of …, a preminary knowledge of 初步了解
a more particular knowledge of 進一步了解
prior to accepting an engagement 接受業(yè)務委托之前
following acceptance of the engagement 接受業(yè)務委托之后
update and revaluate information gathered previously 更新并重新評價以前收集的信息
the prior year's working papers 以前年度工作底稿
director 董事
senior operating personel 高級管理人員
internal audit personel, internal audit's 內部審計人員
internal audit reports 內部審計報告
minutes of meeting 會議紀要
material sent to shareholders or filed with regulatory authorities 寄送股東或報送臨管部門備案的資料
interim financial reports 中期財務報告
management policy manual 管理政策手冊
chart of accounts 會計科目表
exercise professional judgment 做出專業(yè)判斷
business risks(of the client) 經營風險
mannagement response thereto 管理當局的對策
appropriateness 適當性
accounting estimate 會計估計
management representations 管理層聲明
rerated party 關聯(lián)方
related party transaction 關聯(lián)方交易
going concern assumption 持續(xù)經營假設
audit plan 審計計劃
the overall audit plan 總體審計計劃
the detailed audit plan 具體審計計劃
effcient audit 提高審計效率
the size of the entity 被審計單位的規(guī)模
the complexity of the audit 審計的復雜性
the specific methodology and technology 具體的方法和技術
financial performance 財務業(yè)績
material misstatement 重大遺漏
significant audit areas 重點審計領域
coordination 協(xié)調
review 復核
statutory responsibility 法定責任
time budget 時間預算
error 錯誤
fraud 舞弊
modified or additional procedure 修改或追加審計程序
plan and perform audit procedure 計劃和實施審計程序
adequate accounting and internal control system 適當?shù)臅嫼蛢炔靠刂葡到y(tǒng)
reduce but not eliminate 減少但不能消除
manipulation 篡改
falsification 偽造
alteration of records or documents 更改文件或憑證
misappropriation of assets 侵占資產
transactions without substance 虛構交易
misapplication of accounting policies 濫用會計政策
the underlying records 原始憑證
oversight or misinterpretation 疏忽或誤解
unusual pressures 異常壓力
accounting policy alternative 會計政策變更
unusual transactions 異常交易
incomplete files 不完整文件
out of balance control accounts 財戶余額不平衡
lack of proper authorization 缺乏恰當?shù)氖跈?/p>
computer information systems environment 計算機信息系統(tǒng)環(huán)境
inherent limitations of audit test 審計測試的固有限制
disscuss with management 與管理層討論
the remedial action 糾正措施
seek legal advice 尋求法律咨詢
laws and regulations 法律與規(guī)章
noncompliance 沒有遵守
withdrawal from the engagement 解除業(yè)務約定
senior management 高級管理層
detect noncompliance laws and regulations 發(fā)現(xiàn)沒有遵守法律與規(guī)章的行為
deliberate failure to record transctions 故意漏記交易
senior management override of control 高級管理層逾越控制
intentional misrepresentations being made to the CPA 故意對CPA做出錯誤陳述
written representation 管理層聲明
the suspected noncompliance 涉嫌存在違法行為
audit committee 審計委員會
supervisory board 監(jiān)事會
regulatory and enforcement authorities 臨管和執(zhí)法機構
materiality 重要性
exceed the materiality level 超過重要性水平
approach the materiality level 接近重要性水平
an acceptably low level 可接受的低水平
the overall finacial statement level and in related 財務報表層面和
account balances and transaction levels 相關賬戶、交易層面
the detected but uncorrected misstatements or omissions 已發(fā)現(xiàn)但尚未調整的錯報或漏報
misstatements or omissions 錯報或漏報
the detected and the projected misstatements or omissions 已發(fā)現(xiàn)和推斷的錯報或漏報
aggregate 累計
subsequent events 期后事項
contingencies 或有事項
extend the scope of the substantive test 擴大實質性測試范圍
adjust the financial statements 調整財務報表
perform additional audit procedures 執(zhí)行追加的審計程序
carry out extended or additional tests of control 實施擴大或追加的控制測試
modify the nature,timing and extend 修改實質性程序的性質、時間
of planned substantive procedures 和范圍
audit risk 審計風險
inherent risk 固有風險
control risk 控制風險
detection risk 檢查風險
inappropriate audit opinion 不恰當?shù)膶徲嬕庖?/p>
material misstatement 重大錯報
analytical procedures risk 風險性測試風險
substantive tests of the detail risk 細節(jié)測試風險
tolerable misstatement 可容忍錯報
the combined level of inherent and control risks 固有風險和控制風險的綜合水平
the acceptable of detection risk 可接受的檢查風險
planned assessed level of control risk 計劃評估的控制風險
small business 小規(guī)模企業(yè)
accounting system 會計系統(tǒng)
internal control system 內部控制系統(tǒng)
control environment 控制環(huán)境
control procedures 控制程序
compliance test 符合性程序
test of control 控制測試
walk-through test 穿行測試
management letter 管理建議書
material weakness in internal control 內部控制的重大缺陷
risk assessment 風險評估
control activities 控制活動
information 信息
communication 溝通
monitoring 監(jiān)督
procedures manual 程序手冊
job descriptions 工作說明
flow chart 流程圖
written narrative 文字敘述
questinnaire 調查問卷
reperformance of internal control 重新執(zhí)行內部控制
computer-assisted audit techniques 計算機輔助審計程序
communication with management 與管理導溝通
audit evedence 審計證據(jù)
tests of control 控制測試
substantive procedures 實質性程序
sufficiency of audit evidence 審計證據(jù)的充分性
appropriateness of audit evedence 審計證據(jù)的恰當性
assertions 認定
existence or occurrence 存在或發(fā)生
completeness 完整性
rights and obligations 權利與義務
valuation or allocation 估價與分攤
presentation and disclosure 表達與披露
validity 合法性
cutoff 截止
mechanical accuracy 機械準備性
classification 分類
disclosure 披露
inspection 檢查
supervision of counting 監(jiān)盤
observation 觀察
enquiry 詢問
confirmation 函證
computation 計算
analytical procedures 分析性程序
vouch 核對
aged trial balance 賬齡分析表
trace 追查
audit sampling 審計抽樣
error 錯誤
anomalous error 偶發(fā)性錯誤
expected error 預期誤差
population 總體
sampling risk 抽樣風險
non-sampling risk 非抽樣風險
sampling unit 抽樣單位
statistical sampling 統(tǒng)計抽樣
stratification 分層
tolerable error 可容忍誤差
the risk of under reliance 信賴不足風險
the risk of over reliance 信賴過度風險
the risk of incorrect rejection 誤拒風險
the risk of incorrect acceptance 誤受風險
the rate of deviation 偏離程度
sample size 樣本量
required confidence level 可信賴水平
the number of sampling units in the population 總體中樣本的數(shù)量
methods used 所選用的方法
effective audit 審計效果
efficient audit 審計效率
audit working papers(documentation) 審計工作底稿
working trial balance 試算平衡表
adjusting and reclassification entries 調整和重分類分錄
audit mark 審計標識
indexing and cross-referencing 索引和交叉索引
permanent audit files 永久性檔案
current audit files 當期檔案
comprehensive working papers 綜合類工作底稿
audit-oriented working papers 業(yè)務類工作底稿
reference working papers 備查類工作底稿
the use of standardized working papers 使用標準工作底稿
checklists 核對用清單
cash receipt 現(xiàn)金收據(jù)
cash disbursement 現(xiàn)金支出
petty cash 零用現(xiàn)金
custody 保管
custodian 保管人
flowchart 流程圖
internal control questionnaire 內部控制調查問卷
walk-through of the system 系統(tǒng)的穿行測試
segregation of duties 職責劃分
deposit slip 存款憑單
purchase order 采購訂單
receiving report 驗收報告
general ledger 總分類賬
bank statement 銀行對賬單
bank reconciliation 銀行存款余額調節(jié)表
balance sheet date 資產負債表日
check outstanding 未兌現(xiàn)支票
change fund 找零備用金
cash count 現(xiàn)金盤點
kiting 開空頭支票
float period 浮游期
cutoff bank statement 截止性銀行對賬單
unearned revenue 預收賬款
net realizable value 可變現(xiàn)凈值
collateral 抵押
sales order 銷售通知單
storeroom 倉庫
storekeeper 倉庫保管員
perpetual inventory record 永續(xù)盤存記錄
shipping document 貨運文件
bill of lading 提貨單
billing 開票
sales invoice 銷售發(fā)票
extens 小計
footing 加總、合計
price list 價目表
aging schedule 賬齡分析表
aged trial balance 過期賬項試算表
break down 分解、按細目分類
delinquent account 過期賬戶
confirmation 函證
positive confirmation request 積極式函證
negative confirmation request 消極式孫證
advance 預付款
purchase requisition 請購單
purchase order 訂購單
vouchers payable 應付憑單
vendor's invoice 賣方發(fā)票
discrepancy 差異
description 貨物的說明、種類
vouchers 付款憑單
treasurer 出納員
remittance 匯款、付款
gross margin 毛利
resonableness 合理性
authenticity 真實性
overhead 期間費用
manufacturing overhead 制造費用
bill of materails 用料單
inspection record 驗收記錄
job cost 訂單成本計算單
labor cost distribution 人工成本分配表
material requisition 領料單
payroll summary 工資匯總表
payroll ledger 工資登記薄
production order 生產通知單
prodution runs 生產流程
rate and deduction authorization form 工資率及扣減授權表
time card 計時卡
time ticket 計時單
accountability 成本會計
routing sheet 流程表
supplies 機物料消耗
utilities 公用事業(yè)費
job order 分批工作通知單
inventory-taking 存貨盤點
test count 抽點
inventory tag 存貨標簽
bond certificate 債券
stock certificate 股票
broker's advice 經紀人意見書
paid-in-capital 實收資本
treasury stock 庫存股
bond debenture 債券契約
portfolio 證券組合投資
leasehold 租賃的
asset retirement order 資產報廢通知單
registrar 注冊管理機構
transfer agent 過戶代理人
trust company 信托公司
negotiable intrument 流通票據(jù)
collateral 抵押品
liens and mortgaes 留置與抵押
minutes of board of directors 董事會會議記錄
trustee 受托管理人
restrictive covenant 限制性條款
contributed capital 實繳資本
stub 存根
audit report 審計報告
the truthfulness of the audit report 審計報告的真實性
the legitimacy of the audit report 審計報告的合法性
entity 被審計單位、客戶
addressee of the audit report 審計報告的收件人
unqualified opinion 無保留意見
qualified opinion 保留意見
disclaimer of opinion 無法表示意見
adverse opinion 否定意見
introdutory paragraph 引言段
scope paragraph 范圍段
opinion paragraph 意見段
explanatory paragraph 說明段
material 重要
professional language 專業(yè)術語
scope limitation 范圍限制
unadjusted events 未調整事項
adquately disclosed 適當披露
the extent of impact on the finacial statemnts 對會計報表反映的影響程序
audit report on special purpose engagements 特殊目的的審計報告
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