CPA 注冊(cè)會(huì)計(jì)師

assurance 保證

audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)

agreed-upon procedures 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

reliability 可靠性

relevance 相關(guān),相關(guān)性

continuing professional education(CPE) 職業(yè)后續(xù)教育

A uniform CPA examination 統(tǒng)一注會(huì)考試

professional skepticism 職業(yè)謹(jǐn)慎 

objectivity 客觀，客觀性

professional competence 專業(yè)勝任能力

Senior CPA-in-charge 項(xiàng)目經(jīng)理 

audit engagement letter 業(yè)務(wù)約定書(shū)

recurring audit 連續(xù)審計(jì)、常年審計(jì)

the client 委托人 

the nominated CPA 被提名審計(jì)師

change CPA 更換審計(jì)師

the existing CPA 現(xiàn)任審計(jì)師

the preceding CPA  后任注冊(cè)會(huì)計(jì)師

The predecessor CPA 后任注冊(cè)會(huì)計(jì)師

audit appointment 審計(jì)委托 

the agreed term 約定條款 

accept an audit engagement 接受業(yè)務(wù)委托

the objective of the engagement 委托目的 

the scope of the audit 審計(jì)范圍 

issue the audit report 出具審計(jì)報(bào)告

other CPA 其他注冊(cè)會(huì)計(jì)師

expert 專家 

withdraw 撤銷 

an initial audit 初次審計(jì) 

the board of directors 董事會(huì) 

a change in engagement 變更約定書(shū)

shareholder 股東 

component 組成部分 

knowledge of the entity’s business 了解補(bǔ)審計(jì)單位情況

performing an audit of financial statements 實(shí)施財(cái)務(wù)報(bào)表審計(jì)

assess inherent and control risks 評(píng)估固有風(fēng)險(xiǎn)和內(nèi)部控制風(fēng)險(xiǎn)

determine the nature, timing and extend of the audit procedures 決定審計(jì)程序的性質(zhì)、時(shí)間和范圍

a general knowledge of, 初步了解  

a preliminary knowledge of  初步了解  

a more particular knowledge of  進(jìn)一步了解 

prior to accepting an engagement 接受業(yè)務(wù)委托之前 

following acceptance of the engagement 接受業(yè)務(wù)委托之后 

update and revaluate information gathered previously 更新并重新評(píng)價(jià)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 personnel 高級(jí)管理人員 

internal audit personnel 內(nèi)部審計(jì)人員 

internal audit reports 內(nèi)部審計(jì)報(bào)告 

minutes of meeting 會(huì)議紀(jì)要  

material sent to shareholders or filed with regulatory authorities 寄送股東或報(bào)送臨管部門(mén)備案的資料

interim financial reports 中期財(cái)務(wù)報(bào)告  

management policy manual 管理政策手冊(cè) 

chart of accounts 會(huì)計(jì)科目表 

exercise professional judgment 做出專業(yè)判斷 

business risks(of the client) 經(jīng)營(yíng)風(fēng)險(xiǎn)  

management response thereto管理當(dāng)局的對(duì)策 

appropriateness 適當(dāng)性  

accounting estimate 會(huì)計(jì)估計(jì)  

management representations 管理層聲明 

rerated party 關(guān)聯(lián)方  

related party transaction 關(guān)聯(lián)方交易 

going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) 

audit plan 審計(jì)計(jì)劃  

the overall audit plan 總體審計(jì)計(jì)劃 

the detailed audit plan 具體審計(jì)計(jì)劃 

efficient audit 審計(jì)效率 

the size of the entity 被審計(jì)單位的規(guī)模 

the complexity of the audit 審計(jì)的復(fù)雜性 

the specific methodology and technology 具體的方法和技術(shù) 

financial performance 財(cái)務(wù)業(yè)績(jī)  

material misstatement 重大遺漏  

significant audit areas 重點(diǎn)審計(jì)領(lǐng)域 

coordination 協(xié)調(diào)  

review 復(fù)核  

statutory responsibility 法定責(zé)任  

time budget 時(shí)間預(yù)算

error 錯(cuò)誤

fraud 舞弊

modified or additional procedure 修改或追加審計(jì)程序

plan and perform audit procedure 計(jì)劃和實(shí)施審計(jì)程序

adequate accounting and internal control system 適當(dāng)?shù)臅?huì)計(jì)和內(nèi)部控制系統(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(chǎn)

transactions without substance 虛構(gòu)交易

misapplication of accounting policies 濫用會(huì)計(jì)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(huì)計(jì)政策變更

unusual transactions 異常交易

incomplete files 不完整文件

out of balance control accounts 財(cái)戶余額不平衡

lack of proper authorization 缺乏恰當(dāng)?shù)氖跈?quán)

computer information systems environment 計(jì)算機(jī)信息系統(tǒng)環(huán)境

inherent limitations of audit test 審計(jì)測(cè)試的固有限制

discuss 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(méi)有遵守

withdrawal from the engagement  解除業(yè)務(wù)約定

senior management 高級(jí)管理層

detect noncompliance laws and regulations 發(fā)現(xiàn)沒(méi)有遵守法律與規(guī)章的行為

deliberate failure to record transactions 故意漏記交易

senior management override of control 高級(jí)管理層逾越控制

intentional misrepresentations being made to the CPA 故意對(duì)CPA做出錯(cuò)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(jì)委員會(huì)

supervisory board 監(jiān)事會(huì)

regulatory and enforcement authorities 監(jiān)管和執(zhí)法機(jī)構(gòu)

materiality 重要性

exceed the materiality level 超過(guò)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 financial statement level and in related  財(cái)務(wù)報(bào)表層面和

account balances and transaction levels 相關(guān)賬戶、交易層面

the detected but uncorrected misstatements or omissions 已發(fā)現(xiàn)但尚未調(diào)整的錯(cuò)報(bào)或漏報(bào)

misstatements or omissions 錯(cuò)報(bào)或漏報(bào)

the detected and the projected misstatements or omissions 已發(fā)現(xiàn)和推斷的錯(cuò)報(bào)或漏報(bào)

aggregate 累計(jì)

subsequent events 期后事項(xiàng)

contingencies 或有事項(xiàng)

extend the scope of the substantive test 擴(kuò)大實(shí)質(zhì)性測(cè)試范圍

adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表

perform additional audit procedures 執(zhí)行追加的審計(jì)程序

carry out extended or additional tests of control 實(shí)施擴(kuò)大或追加的控制測(cè)試

modify the nature, timing and extend  修改實(shí)質(zhì)性程序的性質(zhì)、時(shí)間

of planned substantive procedures 和范圍

audit risk  審計(jì)風(fēng)險(xiǎn)

inherent risk 固有風(fēng)險(xiǎn)

control risk 控制風(fēng)險(xiǎn)

detection risk 檢查風(fēng)險(xiǎn)

inappropriate audit opinion 不恰當(dāng)?shù)膶徲?jì)意見(jiàn)

material misstatement 重大錯(cuò)報(bào)

analytical procedures risk 風(fēng)險(xiǎn)性測(cè)試風(fēng)險(xiǎn)

substantive tests of the detail risk 細(xì)節(jié)測(cè)試風(fēng)險(xiǎn)

tolerable misstatement 可容忍錯(cuò)報(bào)

the combined level of inherent and control risks 固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn)的綜合水平

the acceptable of detection risk 可接受的檢查風(fēng)險(xiǎn)

planned assessed level of control risk 計(jì)劃評(píng)估的控制風(fēng)險(xiǎn)

small business 小規(guī)模企業(yè)

accounting system 會(huì)計(jì)系統(tǒng)

internal control system 內(nèi)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(cè)試

walk-through test 穿行測(cè)試

management letter 管理建議書(shū)

material weakness in internal control 內(nèi)部控制的重大缺陷

risk assessment 風(fēng)險(xiǎn)評(píng)估

control activities 控制活動(dòng)

information 信息

communication 溝通

monitoring 監(jiān)督

procedures manual 程序手冊(cè)

job descriptions 工作說(shuō)明

flow chart 流程圖

written narrative 文字?jǐn)⑹?/span>

questionnaire 調(diào)查問(wèn)卷

reperformance of internal control 重新執(zhí)行內(nèi)部控制

computer－assisted audit techniques 計(jì)算機(jī)輔助審計(jì)程序

communication with management 與管理導(dǎo)溝通

audit evidence 審計(jì)證據(jù)

tests of control 控制測(cè)試

substantive procedures 實(shí)質(zhì)性程序

sufficiency of audit evidence 審計(jì)證據(jù)的充分性

appropriateness of audit evidence 審計(jì)證據(jù)的恰當(dāng)性

assertions 認(rèn)定

existence or occurrence 存在或發(fā)生

completeness 完整性

rights and obligations 權(quán)利與義務(wù)

valuation or allocation 估價(jià)與分?jǐn)?/span>

presentation and disclosure 表達(dá)與披露

validity 合法性

cut-off 截止

mechanical accuracy 機(jī)械準(zhǔn)確性

classification 分類

disclosure 披露

inspection 檢查

supervision of counting 監(jiān)盤(pán)

observation 觀察

enquiry 詢問(wèn)

confirmation 函證

computation 計(jì)算

analytical procedures 分析性程序

vouch 核對(duì)

aged trial balance 賬齡分析表

trace 追查

audit sampling 審計(jì)抽樣

error 錯(cuò)誤

anomalous error 偶發(fā)性錯(cuò)誤

expected error 預(yù)期誤差

population 總體

sampling risk 抽樣風(fēng)險(xiǎn)

non-sampling risk 非抽樣風(fēng)險(xiǎn)

sampling unit 抽樣單位

statistical sampling 統(tǒng)計(jì)抽樣

stratification 分層

tolerable error 可容忍誤差

the risk of under reliance 信賴不足風(fēng)險(xiǎn)

the risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn)

the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)

the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)

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(jì)效果

efficient audit 審計(jì)效率

audit working papers(documentation) 審計(jì)工作底稿

working trial balance 試算平衡表

adjusting and reclassification entries 調(diào)整和重分類分錄

audit mark 審計(jì)標(biāo)識(shí)

indexing and cross-referencing 索引和交叉索引

permanent audit files 永久性檔案

current audit files 當(dāng)期檔案

comprehensive working papers 綜合類工作底稿

audit-oriented working papers 業(yè)務(wù)類工作底稿

reference working papers 備查類工作底稿

the use of standardized working papers 使用標(biāo)準(zhǔn)工作底稿

checklists 核對(duì)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(nèi)部控制調(diào)查問(wèn)卷

walk-through of the system 系統(tǒng)的穿行測(cè)試

segregation of duties 職責(zé)劃分

deposit slip 存款憑單

purchase order 采購(gòu)訂單

receiving report 驗(yàn)收?qǐng)?bào)告

general ledger 總分類賬

bank statement 銀行對(duì)賬單

bank reconciliation 銀行存款余額調(diào)節(jié)表

balance sheet date 資產(chǎn)負(fù)債表日

check outstanding 未兌現(xiàn)支票

change fund 找零備用金

cash count 現(xiàn)金盤(pán)點(diǎn)

kiting 開(kāi)空頭支票

float period 浮游期

cut-off bank statement 截止性銀行對(duì)賬單

unearned revenue 預(yù)收賬款

net realizable value 可變現(xiàn)凈值

collateral 抵押

sales order 銷售通知單

storeroom 倉(cāng)庫(kù)

storekeeper 倉(cāng)庫(kù)保管員

perpetual inventory record 永續(xù)盤(pán)存記錄

shipping document 貨運(yùn)文件

bill of lading 提貨單

billing 開(kāi)票

sales invoice 銷售發(fā)票

footing 加總、合計(jì)

price list 價(jià)目表

aging schedule 賬齡分析表

aged trial balance 過(guò)期賬項(xiàng)試算表

break down 分解、按細(xì)目分類

delinquent account 過(guò)期賬戶

confirmation 函證

positive confirmation request 積極式函證

negative confirmation request 消極式函證

advance 預(yù)付款

purchase requisition 請(qǐng)購(gòu)單

purchase order 訂購(gòu)單

vouchers payable 應(yīng)付憑單

vendor’s invoice 賣方發(fā)票

discrepancy 差異

description 貨物的說(shuō)明、種類

vouchers 付款憑單

treasurer 出納員

remittance 匯款、付款

gross margin 毛利

reasonableness 合理性

authenticity 真實(shí)性

overhead 期間費(fèi)用

manufacturing overhead 制造費(fèi)用

bill of materials 用料單

inspection record 驗(yàn)收記錄

job cost 訂單成本計(jì)算單

labor cost distribution 人工成本分配表

material requisition 領(lǐng)料單

payroll summary 工資匯總表

payroll ledger 工資登記薄

production order 生產(chǎn)通知單

production runs 生產(chǎn)流程

rate and deduction authorization form 工資率及扣減授權(quán)表

time card 計(jì)時(shí)卡

time ticket 計(jì)時(shí)單

accountability 成本會(huì)計(jì)

routing sheet 流程表

supplies 機(jī)物料消耗

utilities 公用事業(yè)費(fèi)

job order 分批工作通知單

inventory-taking 存貨盤(pán)點(diǎn)

test count 抽點(diǎn)

inventory tag 存貨標(biāo)簽

bond certificate 債券

stock certificate 股票

broker’s advice 經(jīng)紀(jì)人意見(jiàn)書(shū)

paid-in-capital 實(shí)收資本

treasury stock 庫(kù)存股

bond debenture 債券契約

portfolio 證券組合投資

leasehold 租賃的

asset retirement order 資產(chǎn)報(bào)廢通知單

registrar 注冊(cè)管理機(jī)構(gòu)

transfer agent 過(guò)戶代理人

trust company 信托公司

negotiable instrument 流通票據(jù)

collateral 抵押品

liens and mortgages 留置與抵押

minutes of board of directors 董事會(huì)會(huì)議記錄

trustee 受托管理人

restrictive covenant 限制性條款

contributed capital 實(shí)繳資本

stub 存根

audit report 審計(jì)報(bào)告

the truthfulness of the audit report 審計(jì)報(bào)告的真實(shí)性

the legitimacy of the audit report 審計(jì)報(bào)告的合法性

entity 被審計(jì)單位、客戶

addressee of the audit report 審計(jì)報(bào)告的收件人

unqualified opinion 無(wú)保留意見(jiàn)

qualified opinion 保留意見(jiàn)

disclaimer of opinion 無(wú)法表示意見(jiàn)

adverse opinion 否定意見(jiàn)

introductory paragraph 引言段

scope paragraph 范圍段

opinion paragraph 意見(jiàn)段

explanatory paragraph 說(shuō)明段

material  重要

professional language 專業(yè)術(shù)語(yǔ)

scope limitation 范圍限制

unadjusted events 未調(diào)整事項(xiàng)

adequately disclosed 適當(dāng)披露

the extent of impact on the financial statements 對(duì)會(huì)計(jì)報(bào)表反映的影響程序

audit report on special purpose engagements 特殊目的的審計(jì)報(bào)告
Audit Law, Audit Act審計(jì)法

the Implementary Rules of the Audit law審計(jì)法實(shí)施條例
audit criteria，audit standard審計(jì)標(biāo)準(zhǔn)
auditing standard審計(jì)準(zhǔn)則
auditing principles審計(jì)原則
audit manual審計(jì)手冊(cè)
Generally Accepted Auditing Standards公認(rèn)審計(jì)準(zhǔn)則
audit laws and regulations審計(jì)法律規(guī)范
audit system審計(jì)體制
audit purview； audit jurisdiction；audit mandate審計(jì)權(quán)限
audit responsibility審計(jì)職責(zé)
audit supervision； supervision through auditing審計(jì)監(jiān)督
audit jurisdiction審計(jì)管轄權(quán)
implementation of audit laws and regulations審計(jì)執(zhí)法
audit sanction審計(jì)處理
audit penalty審計(jì)處罰
conduct auditing in accordance with laws依法審計(jì)
audit opinion審計(jì)意見(jiàn)
audit decision審計(jì)決定
audit suggestion, audit recommendation審計(jì)建議
conclusion of audit review復(fù)核意見(jiàn)
audit appeal審計(jì)復(fù)議
audit hearing審計(jì)聽(tīng)證
audit review審計(jì)復(fù)核
audit strategy審計(jì)戰(zhàn)略
audit plan審計(jì)計(jì)劃
auditing program審計(jì)方案
auditing objective審計(jì)目標(biāo)
audit scope審計(jì)范圍
audit coverage審計(jì)內(nèi)容
audit conclusion審計(jì)結(jié)論
audit assignments審計(jì)任務(wù)
audit finding審計(jì)結(jié)果
audit report審計(jì)報(bào)告
audit method審計(jì)方法
auditing process審計(jì)過(guò)程
audit evidence審計(jì)證據(jù)
audit test審計(jì)測(cè)試
audit risk審計(jì)風(fēng)險(xiǎn)
audit sampling審計(jì)抽樣
audit software審計(jì)軟件
auditing procedures審計(jì)程序
audit investigation審計(jì)調(diào)查
audit team審計(jì)小組
audit trail審計(jì)線索
working paper工作底稿
auditing around the computer繞過(guò)計(jì)算機(jī)審計(jì)
auditing through the computer通過(guò)計(jì)算機(jī)審計(jì)
computer-assisted audit計(jì)算機(jī)輔助審計(jì)
IT audit信息技術(shù)審計(jì)
compliance audit, regularity audit合法性審計(jì)
compliance audit合規(guī)性審計(jì)
comprehensive audit綜合審計(jì)
value for money audit （VFM audit）效益審計(jì)
performance audit績(jī)效審計(jì)
financial audit財(cái)務(wù)審計(jì)
financial statement audit財(cái)務(wù)報(bào)表審計(jì)

audit of financial revenues and expenditures財(cái)務(wù)收支審計(jì)
final account audit決算審計(jì)
accountability audit經(jīng)濟(jì)責(zé)任審計(jì)
middle term accountability audit任中經(jīng)濟(jì)責(zé)任審計(jì)
term-end accountability audit離任經(jīng)濟(jì)責(zé)任審計(jì)
management audit管理審計(jì)
project audit項(xiàng)目審計(jì)
external audit外部審計(jì)
internal audit內(nèi)部審計(jì)
government audit政府審計(jì)
joint audit聯(lián)合審計(jì)
field audit實(shí)地審計(jì)
final audit期末審計(jì)
interim audit期中審計(jì)
periodic audit定期審計(jì)
initial audit初次審計(jì)
preliminary audit初步審計(jì)
post-audit 事后審計(jì)
pre-audit事前審計(jì)
concurrent audit事中審計(jì)

special audit專項(xiàng)審計(jì)
statutory audit法定審計(jì)
successive audit后續(xù)審計(jì)
follow up audit跟蹤審計(jì)
whole process auditing全過(guò)程審計(jì)
surprise audit突擊審計(jì)
audit report審計(jì)報(bào)告
standard report標(biāo)準(zhǔn)報(bào)告
long-form report長(zhǎng)式報(bào)告
short-form report短式報(bào)告
audit working report審計(jì)工作報(bào)告
Announcement of Audit Findings審計(jì)結(jié)果公告
Auditor General審計(jì)長(zhǎng)
Deputy Auditor General副審計(jì)長(zhǎng)
chief auditor審計(jì)主任
senior auditor資深審計(jì)師
auditor審計(jì)師（員）
certified internal auditor（CIA）注冊(cè)內(nèi)部審計(jì)師
certified information systems auditor（CISA）注冊(cè)信息系統(tǒng)審計(jì)師
certified public accountant（CPA）注冊(cè)公共會(huì)計(jì)師
chartered accountant（CA）特許會(huì)計(jì)師
audit funds審計(jì)經(jīng)費(fèi)
audit operating expense審計(jì)業(yè)務(wù)費(fèi)
special funds for auditing審計(jì)專項(xiàng)經(jīng)費(fèi)
unqualified opinion無(wú)保留意見(jiàn):
qualified opinion保留意見(jiàn)
disclaimer of opinion無(wú)法表示意見(jiàn)

adverse opinion否定意見(jiàn)