cpa英语词汇通关必备手册(审计1-4)

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1、Auditing审计PARTⅠChinaCodeofEthicsforCertifiedPublicAccountants第一部分职业道德守则1．appointment,removalandresignationofauditor注册会计师的任命、解聘和辞职2．fundamentalprinciples基本原则3．professionalethics职业道德Øintegrity诚信Øobjectivity/subjectivity客观性/主观性Øprofessionalcompetenceandduecare专业胜任能力和应有的关注Øconfidentiality保密

2、Øprofessionalbehavior职业行为4．independence独立性Øbias偏见5．safeguard防范措施6．self-interest自身利益Øloansandguarantees贷款和担保Øclosebusinessrelationships密切的商业关系Øemploymentwithanauditclient与审计客户发生雇佣关系Øfamilyandpersonalrelationships家庭和私人关系Øgiftsandhospitality礼品和款待Ølowball（向顾客）虚报低价7．self-review自我评价8．advocacy

3、过度推介9．familiarity亲密关系10．intimidation外在压力11．conflictofinterest利益冲突12．clientacceptance接受客户关系Øengagementacceptance承接业务Øchangesinaprofessionalappointment客户变更委托13．secondopinion第二次意见14．custodyofclientassets保管客户资产15．terminate（使）终结；（使）结束；解雇Øeliminate消除，排除16．solicit招揽；征求17．network网络Ønetworkfirms

4、网络事务所18．publicinterestentities公共利益实体Øauditclientthatarepublicinterestentities属于公共利益实体的审计客户1．relatedentities关联实体2．engagementperiod业务期间3．financialinterest经济利益4．closefamilymember其他近亲属Øimmediatefamily主要近亲属5．temporarystaffassignments临时借出员工6．thememberoftheauditteamthatrecentlyservedasadirecto

5、r,officerorspecificemployeeoftheauditclient（审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工7．actingasadirectororofficeroftheauditclient兼任审计客户的董事或高级管理人员8．longassociationwithanauditclient与审计客户存在长期业务关系9．provisionofnon-assuranceservicestoauditclients为审计客户提供非鉴证业务10．valuationservices评估服务Øtaxationservices税务服务

6、Øinternalauditservices内部审计服务ØITsystemsservices信息技术系统服务Ølitigationsupportservices诉讼支持服务Ølegalservices法律服务Ørecruitingservices招聘服务Øcorporatefinanceservices公司理财服务11．overduefee逾期收费Øcontingentfee或有收费Øreferralfee介绍费12．compensationandevaluationpolicies薪酬和业绩评价政策13．actualorthreatenedlitigation诉讼或

7、诉讼威胁14．nomination任命；指派；提名15．clientscreening客户甄别，客户筛选16．successorauditor后任注册会计师Øpresentauditor现任注册会计师Øpredecessorauditor前任注册会计师PARTⅡFundamentalstoAudit17．audit审计Øauditor审计师；审计人员Øauditobjective审计目标Øauditplan审计计划Øauditstrategy审计策略Øauditevidence审计证据Øauditresources审计资源18．auditrisk审计