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2009-05-20 16:03 来源:
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  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 size of the entity 被审计单位的规模

  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

  statutory responsibility 法定责任

  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

  unusual pressures 异常压力

  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

  seek legal advice 寻求法律咨询

  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 已发现但尚未调整的错报或漏报

  misstatements or omissions 错报或漏报

  the detected and the projected misstatements or omissions 已发现和推断的错报或漏报

  aggregate 累计

  subsequent events 期后事项

  contingencies 或有事项

  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

  inappropriate audit opinion 不恰当的审计意见

  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

  audit evedence 审计证据

  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 allocation 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

  vouch 核对

  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 特殊目的的审计报告