CPA英语词汇通关必备手册(审计1-4)

Auditing审计PARTⅠChinaCodeofEthicsforCertifiedPublicAccountants第一部分职业道德守则1．appointment,removalandresignationofauditor注册会计师的任命、解聘和辞职2．fundamentalprinciples基本原则3．professionalethics职业道德integrity诚信objectivity/subjectivity客观性/主观性professionalcompetenceandduecare专业胜任能力和应有的关注confidentiality保密professionalbehavior职业行为4．independence独立性bias偏见5．safeguard防范措施6．self-interest自身利益loansandguarantees贷款和担保closebusinessrelationships密切的商业关系employmentwithanauditclient与审计客户发生雇佣关系familyandpersonalrelationships家庭和私人关系giftsandhospitality礼品和款待lowball（向顾客）虚报低价7．self-review自我评价8．advocacy过度推介9．familiarity亲密关系10．intimidation外在压力11．conflictofinterest利益冲突12．clientacceptance接受客户关系engagementacceptance承接业务changesinaprofessionalappointment客户变更委托13．secondopinion第二次意见14．custodyofclientassets保管客户资产15．terminate（使）终结；（使）结束；解雇eliminate消除，排除16．solicit招揽；征求17．network网络networkfirms网络事务所18．publicinterestentities公共利益实体auditclientthatarepublicinterestentities属于公共利益实体的审计客户19．relatedentities关联实体20．engagementperiod业务期间21．financialinterest经济利益22．closefamilymember其他近亲属immediatefamily主要近亲属23．temporarystaffassignments临时借出员工24．thememberoftheauditteamthatrecentlyservedasadirector,officerorspecificemployeeoftheauditclient（审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．actingasadirectororofficeroftheauditclient兼任审计客户的董事或高级管理人员26．longassociationwithanauditclient与审计客户存在长期业务关系27．provisionofnon-assuranceservicestoauditclients为审计客户提供非鉴证业务28．valuationservices评估服务taxationservices税务服务internalauditservices内部审计服务ITsystemsservices信息技术系统服务litigationsupportservices诉讼支持服务legalservices法律服务recruitingservices招聘服务corporatefinanceservices公司理财服务29．overduefee逾期收费contingentfee或有收费referralfee介绍费30．compensationandevaluationpolicies薪酬和业绩评价政策31．actualorthreatenedlitigation诉讼或诉讼威胁32．nomination任命；指派；提名33．clientscreening客户甄别，客户筛选34．successorauditor后任注册会计师presentauditor现任注册会计师predecessorauditor前任注册会计师PARTⅡFundamentalstoAudit35．audit审计auditor审计师；审计人员auditobjective审计目标auditplan审计计划auditstrategy审计策略auditevidence审计证据auditresources审计资源36．auditrisk审计风险inherentrisk固有风险controlrisk控制风险detectionrisk检查风险riskofmaterialmisstatements重大错报风险Auditrisk=Inherentrisk×Controlrisk×Detectionrisk37．misstatement错报；虚假陈述factualmisstatement事实错报judgmentalmisstatement判断错报projectedmisstatement推断错报38．error错误（无意识做错）39．manualvoucher手工传票；手工凭证electricvoucher电子传票；电子凭证40．contradiction矛盾，对立，反驳，否认inconsistent矛盾的，不一致的consistentwith与……一致，符合41．acceptable可接受的unacceptable不可接受的42．professionalskepticism职业怀疑professionaljudgment职业判断43．combinedapproach综合性方案44．sufficient充分的，足够的sufficiency充足，充分性adequate充足的，足够的adequacy充足，足够，适当45．appropriate适当的；占用、拨出appropriateness恰当，适当appropriation拨款，挪用relevant相关的relevance相关，相关性reliable可靠的reliability可靠性，可靠程度46．available可得到的，可利用的availability可得性，可用性，有效性47．aggregate合计，集合，总体，集合体；合计的、集合的48．proficiency熟练，精通49．assertion认定rightsandobligations权利和义务valuationandallocation计价和分摊existence存在occurrence发生completeness完整性accuracy准确性classificationandunderstandability分类和可理解性cut-off截止presentation列报disclosure披露50．CAATs(Computer-AssistedAuditTechniques)计算机辅助审计技术51．applicationcontrol应用控制generalcontrol一般52．NET(nature,extentandtiming)性质、范围和时间安排53．explicit明确的，清楚的；直率的implicit暗示的；含蓄的54．auditsampling审计抽样statisticalsampling统计抽样non-statisticalsampling非统计抽样attributesampling属性抽样variablesampling变量抽样55．population（抽样）总体sample样本；例子；样品；取样samplesize样本量；样本大小56．samplingrisk抽样风险non-samplingrisk非抽样风险57．randomselection随机数选样systematicselection系统选样haphazardselection随意选样58．tolerablemisstatement可容忍错报tolerablerateofdeviation可容忍偏差率59．stratification分层60．PPSSampling(Probability-Proportional-to-SizeSampling)概率比例规模抽样61．materiality重要性material重要的；实质性的62．truthandfairness真实公允63．acknowledge承认，认可；告知已收到acknowledgereceipt确认收到；证实收到64．judgment判断；辨别力65．justify证明……是正当的justification理由；认为有理66．omission漏报67．auditdocumentation审计工作底稿workingpapers审计工作底稿68．auditfile审计档案permanentauditfile永久性档案currentauditfile当期档案69．auditprocedure审计程序inspectionoftangibleassets有形资产的检查inspectionofdocumentationorrecords文档和记录的检查inquiry=enquiry询问analyticalprocedures分析性程序analyticalreview分析性复核70．staff职员，工作人员auditstaff审计工作人员auditstaffing审计工作人员配备71．auditengagementletter=letterofengagement审计业务约定书72．audittrail审计线索73．auditapproach审计方法（论）74．schedule=timetable时间表，计划表；一览表75．entity主体，实体76．reasonableassurance合理保证inherentlimitation固有局限性77．confirmation函证；确认，证实positiveconfirmation积极函证negativeconfirmation消极函证78．auditengagement审计业务reviewengagement审阅业务agreed-uponprocedures（执行）商定程序compilationengagement代编财务信息79．assuranceengagement鉴证业务80．accountability负责responsibility责任81．stewardship管理工作82．thosechargedwithgovernance公司治理层corporategovernance公司治理83．deficiency缺乏，不足；缺陷，缺点84．enhancethecredibility增强可信性85．exemption豁免，免除；免税PARTⅢAuditingProcedures第三部分审计测试流程86．substantiveprocedure实质性程序analyticalprocedure分析程序87．internalcontrol内部控制testofcontrol控制测试implementationofcontrol控制实施segregationofduties职责分离88．internalcontrolsystem内部控制制度controlenvironment控制环境entity’sriskassessmentprocess被审计单位风险评估过程informationsystemrelevanttofinancialreporting与财务报告相关的系统信息controlacti