CPA英语词汇通关必备手册

CPA英语词汇通关必备手册

Auditing

审计

PARTⅠChina Code of Ethics for Certified Public Accountants

第一部分职业道德守则

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

integrity 诚信

objectivity / subjectivity 客观性/主观性

professional competence and due care 专业胜任能力和应有的关注

confidentiality 保密

professional behavior 职业行为

4．independence 性

bias 偏见

5．safeguard 防范措施

6．self-interest 自身利益

loans and guarantees 贷款和担保

close business relationships 密切的商业关系

employment with an audit client 与审计客户发生雇佣关系

family and personal relationships 家庭和私人关系

gifts and hospitality 礼品和款待

lowball （向顾客）虚报低价

7．self-review 自我评价

8．advocacy 过度推介

9．familiarity 亲密关系

10．intimidation 外在压力

11．conflict of interest 利益冲突

12．client acceptance 接受客户关系

engagement acceptance 承接业务

changes in a professional appointment 客户变更委托

13．second opinion 第二次意见

14．custody of client assets 保管客户资产

15．terminate （使）终结；（使）结束；解雇

eliminate 消除，排除

16．solicit 招揽；征求

17．network 网络

network firms 网络事务所

18．public interest entities 公共利益实体

audit client that are public interest entities 属于公共利益实体的审计客户

19．related entities 关联实体

20．engagement period 业务期间

21．financial interest 经济利益

22．close family member 其他近亲属

immediate family 主要近亲属

23．temporary staff assignments 临时借出员工

24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （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

25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员

26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务

28．valuation services 评估服务

taxation services 税务服务

internal audit services 内部审计服务

IT systems services 信息技术系统服务

litigation support services 诉讼支持服务

legal services 法律服务

recruiting services 招聘服务

corporate finance services 公司理财服务

29．overdue fee 逾期收费

contingent fee 或有收费

referral fee 介绍费

30．compensation and evaluation policies 薪酬和业绩评价

31．actual or threatened litigation 诉讼或诉讼威胁

32．nomination 任命；指派；提名

33．client screening 客户甄别，客户筛选

34．successor auditor 后任注册会计师

present auditor 现任注册会计师

predecessor auditor 前任注册会计师