CPA英語词汇通关必备手册(审计1-4).doc

Auditing 审计 PARTⅠChina Code of Ethics for Certified Public Accountants 第一部分 职业道德守则 appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职 fundamental principles 基本原则 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 independence 独立性 bias 偏见 safeguard 防范措施 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 self-review 自我评价 advocacy 过度推介 familiarity 亲密关系 intimidation 外在压力 conflict of interest 利益冲突 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 second opinion 第二次意见 custody of client assets 保管客户资产 terminate （使）终结；（使）结束；解雇 eliminate 消除，排除 solicit 招揽；征求 network 网络 network firms 网络事务所 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 related entities 关联实体 engagement period 业务期间 financial interest 经济利益 close family member 其他近亲属 immediate family 主要近亲属 temporary staff assignments 临时借出员工 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 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 long association with an audit client 与审计客户存在长期业务关系 provision of non-assurance services to audit clients 为审计客户提供非鉴证业务 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 overdue fee 逾期收费 contingent fee 或有收费 referral fee 介绍费 compensation and evaluation policies 薪酬和业绩评价政策 actual or threatened litigation 诉讼或诉讼威胁 nomination 任命；指派；提名 client screening 客户甄别，客户筛选 successor auditor 后任注册会计师 present auditor 现任注册会计师 predecessor auditor 前任注