2013与潍坊二模_英语_含答案.doc

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 [?ntegr?t?] n. 诚信 5. objectivity/subjectivity [??bd?ekt?v?t?；??bd??kt?v?t?]/[?s?bd?ektiv?ti] 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 [?k?nfi?den?i?liti] n.保密 8.independence [?nd?pend(?)ns] n. 独立，独立性 9. bias [ba??s] n. 偏见 10.safeguard[se?fgɑ:d] n. 防范措施 11.engagement [?nge?d?m(?)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.advocacy[?dv?k?s?] n. 过度推介 16.familiarity [f?m?l??r?t?] n. 亲密关系 17.intimidation [intimidei??n] 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[t?:m?ne?t] v. （使）终结；（使）结束；解雇 21 eliminate [?l?m?ne?t] v. 消除；排除 22.solicit [s?l?s?t] v. 招揽；征求 23.network [netw??k] 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 [??d?t] v. n. 审计 43.auditor [??d?t?] n. 审计师；审计人员 44.audit objective审计目标 45. audit evidence[ev?d(?)ns] 审计证据 46 .audit resources[riz?: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 52.misstatement [m?s’steitm?nt] 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 [k?ntr?’d?k?(?)n] n. 矛盾，对立；反驳，否认 57.inconsistent [?nk?n’s?st(?)nt] adj. 矛盾的；不一致的 58.co