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分类： 听毛爷爷的话好好学习 |
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 education(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 predecessor 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
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 …, a preminary 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 personel高级管理人员
internal audit personel, internal audit's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
mannagement 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
effcient audit提高审计效率
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
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
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 with management 与管理层讨论
the remedial action 纠正措施
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 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 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 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
misstatements or omissions 错报或漏报
the detected and the projected misstatements or omissions
aggregate 累计
subsequent events 期后事项
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
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 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 techniques 计算机辅助审计程序
communication with management 与管理导沟通
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 all ocation 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
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
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 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
cash 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
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 消极式孙证
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
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 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 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 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
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
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