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西安审计翻译:审计英语术语
发布时间:2009/11/13  阅读次数:13448  字体大小: 【】 【】【
西安审计翻译:审计英语术语

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 existing 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
accept an audit engagement  接受业务委托
the objective of the engagement  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 engagement  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 preliminary 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 personnel  高级管理人员
internal audit personnel, 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
management 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
related 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
efficient 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
discuss 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 transactions  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 financial 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
questionnaire  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 evidence  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 evidence  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
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
reasonableness  合理性
authenticity  真实性
overhead  期间费用
manufacturing overhead  制造费用
bill of materials  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
production 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 instrument  流通票据
collateral  抵押品
liens and mortgages  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
adequately disclosed  适当披露
the extent of impact on the financial statements  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

  
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