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注册会计师考试《审计》中用到的128个英文单词
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&　　1. & 审计
　　2. & 鉴证
　　3.credibility & 可信赖程度
　　4.audit of financial statements 财务报表审计
　　5.agreed-upon procedures 执行商定程序
　　6.high levels of assurance 高水平保证
　　7. 编制
　　8. 可靠性
　　9. 相关性
　　10.professional skepticism 职业谨慎
　　11.objectivity 客观性
　　12. professional
专业胜任能力
　　13.Senior/CPA-in-charge 项目经理
　　14.audit engagement letter 业务约定书
　　15. audit 连续审计
　　16.the client 委托人
　　17.change CPA　更换注册会计师
　　18.the existing CPA 现任注册会计师
　　19.the successor CPA 后任注册会计师
　　20.the preceding CPA前任注册会计师
　　21.issue the audit report 出具审计报告
　　22.expert 专家
　　23.the board of directors 董事会
　　24.knowledge of the & s business 了解被审计单位情况
　　25.assess material misstatement risks评估重大错报风险
　　26.detemine the nature，
and extent of the audit procedures 确定审计程序的性质、时间和范围
　　27.a general knowledge of && 初步了解―――的情况
　　28.a more knowledge of&& 进一步了解的情况
　　29.the prior year&s working papers 以前年度工作底稿
　　30.minutes of meeting 会议纪要
　　31.business risks 经营风险
　　32.appropriateness　适当性
　　33. estimate 会计估计
　　34.management representations 管理层声明
　　35.going concern assumption 持续经营假设
　　36.audit plan 审计计划
　　37.significant audit areas 重点审计领域
　　38.error 错误
　　39.fraud舞弊
　　40.modified or additional procedures 修改或追加审计程序
　　41.misappropriation of assets 侵占资产
　　42.transactions without substance 虚假交易
　　43.unusual pressures 异常压力
　　44.the suspected noncompliance 涉嫌存在违法行为
　　45.materialiy 重要性
　　46.exceed the materiality level 超过重要性水平
　　47.approach the materiality level 接近重要性水平
　　48.an acceptably low level 可接受水平
　　49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
　　50.misstatements or
错报或漏报
　　51. 总计
　　52.subsequent events 期后事项
　　53.adjust the financial statements 调整财务报表
　　54.perform additional audit procedures 实施追加的审计程序
　　55.audit risk 审计风险
　　56.detection risk 检查风险
　　57.inappropriate audit opinion 不适当的审计意见
　　58.material misstatement 重大的错报
　　59.tolerable misstatement 可容忍错报
　　60.the acceptable level of detection risk 可接受的检查风险
　　61.assessed level of material misstatement risk 重大错报风险的评估水平
　　62.simall business 小规模企业
　　63.accounting system 会计系统
　　64.test of control 控制测试
　　65.walk-through test 穿行测试
　　66.communication 沟通
　　67.flow chart 流程图
　　68.reperformance of internal control 重新执行
　　69.audit evidence 审计证据
　　70. procedures 实质性程序
　　71.assertions 认定
　　72.esistence 存在
　　73.occurrence 发生
　　74.completeness 完整性
　　75.rights and obligations 权利和义务
　　76.valuation and allocation 计价和分摊
　　77.cutoff 截止
　　78.accuracy 准确性
　　79.classification 分类
　　80. 检查
　　81. of counting 监盘
　　82.observation 观察
　　83. 函证
　　84.computation 计算
　　85. procedures 分析程序
　　86. 核对
　　87.trace 追查
　　88.audit sampling 审计抽样
　　89.error 误差
　　90.expected error 预期误差
　　91.population 总体
　　92.sampling risk 抽样风险
　　93.non- sampling risk 非抽样风险
　　94.sampling unit 抽样单位
　　95. sampling 统计抽样
　　96.tolerable error 可容忍误差
　　97.the risk of under reliance 信赖不足风险
　　98.the risk of over reliance 信赖过度风险
　　99.the risk of incorrect
　　100. the risk of incorrect acceptance 误受风险
　　101.working trial balance 试算平衡表
　　102.index and cross-referencing 索引和交叉索引
　　103.cash receipt 现金收入
　　104.cash 　现金支出
　　105.bank statement 银行对账单
　　106.bank
银行存款余额调节表
　　107.balance sheet date 资产负债表日
　　108.net realizable value 可变现净值
　　109.storeroom 仓库
　　110.sale
　　111.price list 价目表
　　112.positive confirmation request 积极式询证函
　　113.negative confirmation request　消极式询证函
　　114.purchase requisition 请购单
　　115.receiving report 验收报告
　　116.gross
　　117.manufacturing overhead 制造费用
　　118.material requisition 领料单
　　119.inventory-taking 存货盘点
　　120.bond certificate 债券
　　121.stock certificate 股票
　　122.audit report 审计报告
　　123.entity 被审计单位
　　124.addressee of the audit report 审计报告的收件人
　　125.unqualified opinion 无保留意见
　　126. opinion 保留意见
　　127.disclaimer of opinion 无法表示意见
　　128.adverse opinion　否定意见
点击收听单词发音&&
v.审计；查帐；核对；旁听
参考例句：
Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。
As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。
参考例句：
According to clew, until pay treasure attestation the success. 按照提示，直到支付宝认证成功。 来自互联网
Hongkong commercial college subdecanal. Specialty division of international attestation. 香港商学院副院长，国际认证专业培训师。 来自互联网
n.编译，编辑
参考例句：
One of the first steps taken was the compilation of a report.首先采取的步骤之一是写一份报告。
The compilation of such diagrams,is of lasting value for astronomy.绘制这样的图对天文学有永恒的价值。
n.可靠性，确实性
参考例句：
We mustn't presume too much upon the reliability of such sources.我们不应过分指望这类消息来源的可靠性。
I can assure you of the reliability of the information.我向你保证这消息可靠。
n.中肯，适当，关联，相关性
参考例句：
Politicians' private lives have no relevance to their public roles.政治家的私生活与他们的公众角色不相关。
Her ideas have lost all relevance to the modern world.她的想法与现代社会完全脱节。
n.能力，胜任，称职
参考例句：
This mess is a poor reflection on his competence.这种混乱情况说明他难当此任。
These are matters within the competence of the court.这些是法院权限以内的事。
adj.往复的，再次发生的
参考例句：
This kind of problem is recurring often. 这类问题经常发生。
For our own country, it has been a time for recurring trial. 就我们国家而言，它经过了一个反复考验的时期。
n.实体，独立存在体，实际存在物
参考例句：
The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。
n.时间安排，时间选择
参考例句：
The timing of the meeting is not convenient.会议的时间安排不合适。
The timing of our statement is very opportune.我们发表声明选择的时机很恰当。
n.会计，会计学，借贷对照表
参考例句：
A job fell vacant in the accounting department.财会部出现了一个空缺。
There's an accounting error in this entry.这笔账目里有差错。
n.省略( omission的名词复数 )；删节；遗漏；略去或漏掉的事（或人）
参考例句：
In spite of careful checking, there are still omissions. 饶这么细心核对，还是有遗漏。 来自《现代汉英综合大词典》
I even so, it is quite a useful reference book. 那本书有许多遗漏之处，即使如此，尚不失为一本有用的参考书。 来自《现代汉英综合大词典》
adj.总计的，集合的；n.总数；v.合计；集合
参考例句：
The football team had a low goal aggregate last season.这支足球队上个赛季的进球总数很少。
The money collected will aggregate a thousand dollars.进帐总额将达一千美元。
adj.表示实在的；本质的、实质性的；独立的；n.实词，实名词；独立存在的实体
参考例句：
They plan to meet again in Rome very soon to begin substantive negotiations.他们计划不久在罗马再次会晤以开始实质性的谈判。
A president needs substantive advice,but he also requires emotional succor. 一个总统需要实质性的建议，但也需要感情上的支持。
n.检查，审查，检阅
参考例句：
On random inspection the meat was found to be bad.经抽查，发现肉变质了。
The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
n.监督，管理
参考例句：
The work was done under my supervision.这项工作是在我的监督之下完成的。
The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
n.证实，确认，批准
参考例句：
We are waiting for confirmation of the news.我们正在等待证实那个消息。
We need confirmation in writing before we can send your order out.给你们发送订购的货物之前，我们需要书面确认。
adj.分析的；用分析法的
参考例句：
I have an analytical approach to every survey.对每项调查我都采用分析方法。
As a result,analytical data obtained by analysts were often in disagreement.结果各个分析家所得的分析数据常常不一致。
v.担保；断定；n.被担保者
参考例句：
They asked whether I was prepared to vouch for him.他们问我是否愿意为他作担保。
I can vouch for the fact that he is a good worker.我保证他是好员工。
adj.统计的，统计学的
参考例句：
He showed the price fluctuations in a statistical table.他用统计表显示价格的波动。
They're making detailed statistical analysis.他们正在做具体的统计分析。
n.拒绝，被拒，抛弃，被弃
参考例句：
He decided not to approach her for fear of rejection.他因怕遭拒绝决定不再去找她。
The rejection plunged her into the dark depths of despair.遭到拒绝使她陷入了绝望的深渊。
n.支付，付款
参考例句：
Marine bill of lading showing any disbursement charges marked COLLECT not acceptable. 海运提单上显示的任何费用标明“到付”将不予接受。
This makes the disbursement of 51 channel is very convenient. 这就使得51的支付渠道非常方便。
n.和解，和谐，一致
参考例句：
He was taken up with the reconciliation of husband and wife.他忙于做夫妻间的调解工作。
Their handshake appeared to be a gesture of reconciliation.他们的握手似乎是和解的表示。
vt.开发票；n.发票，装货清单
参考例句：
The seller has to issue a tax invoice.销售者必须开具税务发票。
We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。
n.页边空白；差额；余地，余裕；边，边缘
参考例句：
We allowed a margin of 20 minutes in catching the train.我们有20分钟的余地赶火车。
The village is situated at the margin of a forest.村子位于森林的边缘。
adj.合格的，有资格的，胜任的，有限制的
参考例句：
He is qualified as a complete man of letters.他有资格当真正的文学家。
We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。
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英文翻译这个很难说，有的时候也不尽相同，提供一份，仅供参考！audit审计CPA(Certified Public Accountant)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 all ocation 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via
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