审计英语词汇.xls

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1、Aability to perform the work acceptance procedures accountability accounting estimate accounts receivable listing accounts receivable accruals listing accruals accuracy acts discreditable adequate planning and supervisionadverse opinion adjusting journal entries administrative working paper agents a

2、greed-upon procedures AICPAanalytical procedures anomalous error appointment assertions assurance engagement assurance assurance service attestation attestation standards audit accountability audit audit acceptance audit appeal audit approach audit criteria audit committee audit conclusion audit cov

3、erage audit decision audit engagement audit evaluation audit evidence audit funds auditing objective audit opinion audit penalty audit plan auditing procedures audit program audit purview auditing principles audit report audit risk audit sanction audit sampling audit scope audit staffing auditing st

4、andards audit investigation audit timing audit trail auditors report audit responsibility Bbad debts bank bank reconciliation beneficial interests best value breach of contract business risk Ccash count cash system changes in nature of engagement charges and commitments charities chronology of an au

5、dit CIS application controls client screening client representation letter close supervisionclosely connected clubs code of professional conduct common law communications on internal control companies act comparative financial statements comparatives competence compliance audit comprehensive audit c

6、ompilation engagement compilation of financial statements completeness completion of the audit confidence confidentiality confirmation confirmation of accounts receivable conflict of interest consistency constructive obligation constructive fraud consulting service contingent asset contingent liabil

7、ity contributory negligence control environment control procedures control risk controversy corporate governance corresponding figures cost of conversion courtesy creditors criminal liability current audit files current files Ddatabase management system date of report defendants depreciation design

8、of the sample detection risk direct financial interest direct verification approach directional testing directors emoluments directors serve contracts disagreement with management disclaimer of opinion distributions documenting the audit process due diligence due care due professional care due skill

9、 and care Eeconomy EDI education effectiveness efficiency eligibility emphasis of matter engagement economics engagement letter error ethical dilemmas ethics rulings evaluating of results of audit evidential matter examinations existence expectations expected error experience expert external audit e

10、xternal review reports Ffair fee negotiation final assessment of control risk final audit financial statement assertions Financial statement audit financial finished goods flowcharts fraud and error fraud fraud investigation service fundamental principles GGAAS general CIS controls going concern ass

11、umption going concern goods on sale or return goodwill governance gross negligence guidance for internal auditors Hhaphazard selection hospitality human resources IIAPS Indirect financial interest IFAC Illegal acts income tax incoming auditors independent estimate ineligible for appointment informat

12、ion technology inherent risk initial communication insurance intangibles integrity interim audit internal auditing internal auditors internal control questionnaires internal control system internal review assignment interpretation of rules inventory system inventory valuation ISA 230 documentation I

13、SB Llaw and regulations legal and regulations legal liability legal obligation levels of assurance liability limitation on scope limitation of audit limitations of controls system litigation and claims litigation litigation support service loans long term liabilities Mmanagement management integrity

14、 management representation letter marketing material inconsistency material misstatements of fact materiality measurement misstatement modified reports Nnarrative notes nature negligence negative assurance net realizable value non-current asset register non-executive directors non-sampling risk non-

15、statutory audits Oobjectivity obligating event obligatory disclosure obtaining work occurrence opening balances operational audits operational work plans opinion shopping other information overall review of financial statementsoverdue fees overhead absorption PPeer review periodic plan permanent aud

16、it files personal relationships personal financial planning physical evidence planning plaintiff population post-audit precedent precision preliminary assessment of control riskprepayments presentation and disclosure preliminary audit pre-audit problems of accounting treatment procedural approach pr

17、ocedures procurement professional duty of confidentiality professional ethics projection of errors provision proximate cause public confidence public duty public interest publicity purchase ledger purchases and expenses system purchases cut-off put on enquiry Qqualified opinion qualifying disclosure

18、 qualitative aspects of errors quality control Rrandom selection reasonable assurance reassessing sampling risk recourse reclassification entry registration statement related-party transaction reliability remuneration report to management reporting research and development costs reservation of title

19、 reserves revenue and capital expenditure review review and capital expenditure review engagement review of audit working papers rights rights and obligations rights to information risk and materiality risk-based approach romalpa case Ssales cut-off sales system sales tax sales sample size sampling

20、risk sampling units schedule of unadjusted errors scope and objectives of internal auditscienter segregation of duties service organization small entity smaller entities sole traders sources of knowledge specimen letter on internal control statements on auditing standards stakeholders statutory law

21、standardized working papers statistical sampling statutory audit statutory books statutory duty stewardship strategic plan stratification subsequent events substantive procedures substantive tests sufficient sufficient appropriate audit evidence rules summarizing errors sundry accruals supervision s

22、upervisory and monitoring roles suppliers statements system and internal controls systematic selection Ttangible non-current assets tax service tendering terms of the engagement tests of control the AGM the board three Es third-party beneficiary timing tolerable error trade accounts payable and purc

23、hases trade accounts payable listing training treasury True turnbull committee Uultra vies uncertainty undue dependence unqualified audit report unqualified report unqualified opinion using the knowledge using the work of an expert Vvaluation value for money voluntary disclosure Wwages and salaries

24、wages system work in progress working papers working trial balance 能力履行工作承兑程序过程经管责任,问责性会计估计应收账款挂牌应收账款应计项目挂牌应计项目准确性有损声誉的行为适当的计划与督导否定意见日记账调整分录管理性工作底稿代理人约定审查业务美国注册会计师协会分析性程序反常的错误任命申明保证债务保证可信性保证服务鉴证鉴证准则审计,审核,核数经济责任审计审计承兑审计复议审计靠近审计标准审计委员会,审计小组审计结论审计内容审计决定审计业务约定书审计评价审计证据审计经费审计目标审计意见审计处罚审计计划审计过程审计程序审计权限审计原

25、则审计报告审计风险审计处理审计抽样审计范围审计工作人员审计准则审计调查审计定时审计线索审计报告审计监督坏账银行余额调节表受益权最好的价值合同违约经营风险现金盘点兑现系统改变债务费用和评论宽大审计的年代表CIS 申请控制委托人甄别客户声明书仔细观察、仔细审查接近地连接俱乐部职业行为守则习惯法内部控制上的通讯公司法比较财务报表比较能力符合性审计综合性审计编辑债务编制财务报表完整性审计的结束信任保密性确证应收账款的查证利益冲突一贯性建设的待付款推定舞弊咨询服务或有资产或有负债共同过失控制环境控制程序控制风险论战公司治理,公司管制相应的计算转换成本,加工成本优待债权人刑事责任本期审计档案当期档案数据库

26、管理制度报告的日期被告折旧,贬值样品的设计检查风险直接财务利益直接核查法方向的抽查董事酬金董事服务合约与经营的不一致拒绝表示意见分销,分派证明审计程序应有的勤勉应有关注、适度谨慎适度职业谨慎到期的技能和谨慎经济电子数据交换教育效用,效果效益,效率合格 物质的强调债务经济学业务约定书差错道德困境道德规则审计结果评估证据事项检查存在性期望差距预期的错误经验专家独立审计外部的评论报告公正费谈判控制风险的确定评定期末审计财政报告宣称财务报表审计财务产成品流程图舞弊欺诈舞弊调查服务基本原理公认审计准则一般的 CIS 控制持续经营假设持续经营货物准许退货买卖商誉统治重大过失指导内部审计员随意选择款待人力资

27、源国际审计实务委员会间接财务利益国际会计师联合会违法行为所得税收入审计（查帐）员独立的估计无被选资格的为任命信息技术固有风险签署通讯保险无形公正、诚实中期审计内部审计内部审计师内部控制调查表内部控制系统内部的评论转让规则解释盘存制度存货估价文件编制独立准则委员会法和规则法定权利和规则法律责任法定义务,法定责任保险程度,保障水平负债审计范围限制审计的提起诉讼的限期控制系统的提起诉讼的限期诉讼和赔偿诉讼诉讼支持服务借款,贷款长期负债管理经营完整管理当局声明书推销,营销,市场学决定性的前后矛盾重大误报重要性计量误报变更报告叙述证券性质过失消极保证可实现净值非本期的财产登记非执行董事非抽样风险非目标客

28、观性负有责任事件有拘束的揭示获得工作出现期初余额经营审计、作业审计工作计划意见购物其他的信息财务报表一切评论超储未付费管理费用分配同业互查定期的计划永久审计档案个人的亲属关系个人财务筹划实物证据计划编制原告抽样总体事后审计先例精密控制风险的预备评定预付款项提示和揭示初步审计事前审计会计处理的问题程序上的靠近程序采购保密的职业责任职业道德错误的规划备抵准备直接原因公众信赖公共职责公众利益宣传购货分类账买和费用系统买截止询价上的期货买卖保留意见合格揭示错误的性质上的方面质量控制随机选择合理保证再评价抽样风险追索权重分类分录登记表关联方交易可靠性报酬对经营的报告报告研究和开发成本保留准备,储备岁入和

29、资本支出复核、审阅评论和资本支出复阅债务审计工作底稿复核认股权认股权和待付款对信息的认股权风险和重要性以风险为基础的方案个案销售截止销售（货）制度销售税,营业税销售,销货样本量抽样风险抽样单位未调整的错误表内部核数的范围和目标故意职责划分服务组织小的个体比较小的个体个体营业者知识的根源内部控制上的样本证书审计准则公告赌款保存人成文法标准化工作文件统计抽样法定审计法定卷册法定责任总管的职务战略性计划分层期后事项实词程序过程实质性测试充分性充分的适当审计证据规则错误杂的应计项目监督监督的和检验角色供应商的声明系统和内部的控制系统选择法有形的非流动资产纳税服务投标,清偿债务的条件控制的证人周年大会委员会三 Es第三方受益人定时容忍误差贸易应付账款和买贸易应付账款挂牌培训国库真实委员会越权不确定性未到（支付）期的未决无条件的审计报告无条件的报告无保留意见使用知识使用专家的工作计价，估价现金（交易）价格自愿披露工资，薪金工资系统在产品工作底稿试算表工作底稿