《2013注会英语英语词汇(精品)》由会员分享，可在线阅读，更多相关《2013注会英语英语词汇(精品)（60页珍藏版）》请在金锄头文库上搜索。
1、财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity ntegrt n. 诚信 5. objectivity/subjectivity bdektvt；bdktvt/sbdektivti n. 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality knfidenili
2、ti n.保密8.independence ndpend()ns n. 独立，独立性9. bias bas n. 偏见10.safeguardsefg:d n. 防范措施11.engagement ngedm()nt;en- n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacydvks n. 过度推介16.familiarity fmlrt n. 亲密关系17.
3、intimidation intimidein n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminatet:mnet v. （使）终结；（使）结束；解雇21 eliminate lmnet v. 消除；排除22.solicit slst v. 招揽；征求work netwk n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation servic
4、es 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or th
5、reatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈 predecessor auditor 前任注册会计师42.audit dt v. & n. 审计43.auditor dt n. 审计师；审计人员44.audit objective审计目标45. audit evidenceevd()ns 审计证据46 .audit resourcesriz:siz 审计资源47.audit risk 审计风险48. inherent risk固有
6、风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement mssteitmnt n. 错报；虚假陈述53.error er n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction kntrdk()n n. 矛盾，对立；反驳，否认57.inconsistent nknsst()nt adj. 矛盾的；不一致的58.co
7、nsistent with 与一致；符合59.acceptable kseptb()l adj. 可接受的60.unacceptable nkseptb()l adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient sf()nt adj. 充分的，足够的。sufficiency n. 充足，充分性64.adequate adj. 充足的，足够的。65.appropriate prprt adj. 适当的。v. 占用，拨出66.available velb()l adj.可得到的；可用的67.ava
8、ilability velblt n. 可得性；可用性；有效性68.aggregate grgt v. 合计；集合；n.合计；总计；集合体；adj. 合计的；集合的69.proficiency prf()ns n. 熟练，精通70.assertion s()n n. 认定71.rights and obligations n. 权利和义务72. valuation and allocation 计价和分摊73. classification and understandability 分类和可理解性74. cut-off n. 截止75.CAATs (Computer-Assisted Aud
9、it Techniques) 计算机辅助审计技术76.explicit ksplst; ek- adj. 明确的；清楚的；直率的77.implicit mplst adj. 暗示的；含蓄的78.audit sampling审计抽样79. statistical sampling 统计抽样80. non-statistical sampling 非统计抽样81. attribute sampling 属性抽样82. variable sampling 变量抽样83.population ppjle()n n. （抽样）总体84.sampling risk 抽样风险85. non-sampling
10、 risk 非抽样风险86.random selection 随机数选样87. systematic selection 系统选样88. haphazard selection 随意选样89.tolerable misstatement 可容忍错报90 tolerable rate of deviation可容忍偏差率91.stratification strtifikei ()n.分层92.PPS Sampling（Probability-Proportional-to-Size Sampling）概率比例规模抽样93.materialitymtiriliti n.重要性94. materi
11、al mtiril adj.重要的；实质的95.truth and fairness真实公允96.acknowledge knld v. 承认，认可；告知已收到 97.acknowledge receipt 确认收到；证实收到98.judgment ddmnt n. 判断，辨别力；99.justify dstfa v. 证明是正当的100 justification dstfke()n n. 理由；认为有理财会英语词汇 （审计）（3）101.omission ()m()n n. 漏报102.audit documentation /working papers 审计工作底稿103.audit
12、file 审计档案104. permanent audit files 永久性档案105. current audit files 当期档案106.audit procedure 审计程序107. inspection of tangible assets 有形资产的检查108. inspection of documentation or records 文档或记录的检查109. inquiry nkwar n. 询问（亦可拼写成enquiry）110.staff stf n. 职员，工作人员 v. 供给人员，给配备职员（更正）111. audit staff 审计工作人员112. audi
13、t staffing 审计工作人员配备113.audit engagement letter 审计业务约定书 （亦可表达为letter of engagement）114.audit trail 审计线索115.audit approach 审计方法（论）116.scheduleedjul; sked- n. 时间表；计划表；一览表；v. 安排，计划；将列入计划表117. timetable tamteb()l n. 时间表118.entity entt n. 主体；实体。该词的官方翻译为“主体”，代表各类型经济实体。119.reasonable assurance 合理保证120.inher
14、ent limitation 固有局限性121.confirmation knfme()n n. 函证；确认，证实122 positive confirmation 积极函证123. negative confirmation 消极函证124.audit engagement*审计业务125. review engagement 审阅业务126.agreed-upon procedures （执行）商定程序127. compilation engagement 代编财务信息128.assurance engagement 鉴证业务129.accountability kantblti n. 负责130.responsibility rspnsblt n. 责任131.stewardship studp n. 管理工作；代理工作；管理人的职位及职责132.those charged with governance公司治理层133.deficiency df()
