注册会计师审计英语词汇整理
发布时间：2018-05-15
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 [ɪn'tegrɪtɪ] n. 诚信
5. objectivity/subjectivity 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 [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(əns] n. 独立，独立性 9. bias ['baɪəs] n. 偏见
10.safeguard['seɪfgɑ:d] n. 防范措施
11.engagement [ɪn'geɪdʒm(ənt;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.advocacy['ædvəkəsɪ] n. 过度推介 16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系 17.intimidation [in'timi'deiʃən] 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.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇
21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除 22.solicit [sə'lɪsɪt] v. 招揽；征求 23.network ['netwɜːk] 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 services 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 threatened 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 ['ɔːdɪt] v. & n. 审计
43.auditor ['ɔːdɪtə] n. 审计师；审计人员 44.audit objective审计目标
45. audit evidence['evɪd(əns] 审计证据 46 .audit resources[ri'zɔ:siz] 审计资源 47.audit risk 审计风险 48. inherent risk固有风险 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
