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1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements财务报表审计5.agreed-upon procedures执行商定程序6.high levels of assurance高水平保证pilation编制8.reliability可靠性9.relevance相关性10.professional skepticism职业谨慎11.objectivity客观性12. professional competence专业胜任能力13.Senior/CPA-in-charge项目经理14.audit engagement letter业务约定书15.recurring audit连续审计16.the client委托人17.change CPA更换注册会计师18.the existing CPA现任注册会计师19.the successor CPA后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report出具审计报告22.expert专家23.the board of directors董事会24.knowledge of the entity‘s business了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures确定审计程序的性质、时间和范围27.a general knowledge of 初步了解―――的情况28.a more knowledge of进一步了解的情况29.the prior year‘s working papers以前年度工作底稿30.minutes of meeting会议纪要31.business risks经营风险32.appropriateness适当性33.accounting estimate会计估计34.management representations管理层声明35.going concern assumption持续经营假设36.audit plan审计计划37.significant audit areas重点审计领域38.error错误39.fraud舞弊40.modified or additional procedures修改或追加审计程序41.misappropriation of assets侵占资产42.transactions without substance虚假交易43.unusual pressures异常压力44.the suspected noncompliance涉嫌存在违法行为45.materialiy重要性46.exceed the materiality level超过重要性水平47.approach the materiality level接近重要性水平48.an acceptably low level可接受水平49.the overall financial statement level and in related account balances and transaction levels财务报表层和相关账户、交易层50.misstatements or omissions错报或漏报51.aggregate总计52.subsequent events期后事项53.adjust the financial statements调整财务报表54.perform additional audit procedures实施追加的审计程序55.audit risk审计风险56.detection risk检查风险57.inappropriate audit opinion不适当的审计意见58.material misstatement重大的错报59.tolerable misstatement可容忍错报60.the acceptable level of detection risk可接受的检查风险61.assessed levelof material misstatement risk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testof control控制测试65.walk-throughtest穿行测试munication沟通67.flowchart流程图68.reperformanceof internal control重新执行69.auditevidence审计证据70.substantiveprocedures实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations权利和义务76.valuationand allocation计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionof counting监盘82.observation观察83.confirmation函证putation计算85.analyticalprocedures分析程序86.vouch核对87.trace追查88.auditsampling审计抽样89.error误差90.expectederror预期误差91.population总体92.samplingrisk抽样风险93.non-sampling risk非抽样风险94.samplingunit抽样单位95.statisticalsampling统计抽样96.tolerableerror可容忍误差97.therisk of under reliance信赖不足风险98.therisk of over reliance信赖过度风险99.therisk of incorrect rejection误拒风险100.the risk of incorrect acceptance误受风险101.workingtrial balance试算平衡表102.indexand cross-referencing索引和交叉索引103.cashreceipt现金收入104.cashdisbursement现金支出105.bankstatement银行对账单106.bankreconciliation银行存款余额调节表107.balancesheet date资产负债表日realizable value可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价目表112.positiveconfirmation request积极式询证函113.negativeconfirmation request消极式询证函114.purchaserequisition请购单115.receivingreport验收报告116.grossmargin毛利117.manufacturingoverhead制造费用118.materialrequisition领料单119.inventory-taking存货盘点120.bondcertificate债券121.stockcertificate股票122.auditreport审计报告123.entity被审计单位124.addresseeof the audit report审计报告的收件人125.unqualifiedopinion无保留意见126.qualifiedopinion保留意见127.disclaimerof opinion无法表示意见128.adverseopinion否定意见1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee审计委员会,审计小组26 ahudit engagement审计业务约定书27 audit evaluation 审计评价28 audit evidence审计证据29 audit plan审计计划30 audit program审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk审计风险34 audit sampling审计抽样35 audit staffing审计工作人员36 audit timing 审计定时37 audit trail审计线索38 auditing standards审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date 在平衡sheeet 日期後面的信息家电10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB） 175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定250 考虑182 Isa 260 communications of audit matters with those charge governance审计物质的国际砂糖协定260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的isa 310 知识185 isa 320 audit materiality审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling审计抽样193 isa 540 audit of accounting estimates 解释估计的isa 540审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的isa 700审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表202 isas and rss isas 和rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论 249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后 265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships 可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
Journal of The Hong Kong Institute of BankersAML RISK MODELSAnti-MoneyLaundering Risk Models The three AML Risk Models are at the core of the AML/CFTargument with regulators expecting the adoption of this holisticapproach in transactions monitoring.A risk-based approach in anti-money laundering (AML) and combating the financing of terrorism (CFT) involves an understanding of geography and country risk, business and entityrisk, and product (andlinked distribution channel)and transaction risk.Financial institutions needto take a systematicapproach to risk that coversall three bases rather thanjust one or the other. Theserisk models are thenapplied to due diligenceactivities at accountopening and the ongoingmonitoring process including enhanced duediligence (EDD).Importance of a Risk-Based ApproachA risk-based approach helps to: tailor customer identification and verification processes taking into accountthe different categories of customers, thesize of the customer, the types ofaccounts maintained, and whether thecustomer does financial transactions forits own customers;identify risky accountsfor EDD in accountopening and on an on-going basis including toadjust early alert andtransaction monitoringsystems as risks change;ensure proper allocationof resources forexample, to prioritiseaccounts for periodicupdating of customerinformation, to applyresources whilemonitoring includingEDD; andensure that the risks are taken into account in a consistent manner across theorganisation.The Three Bases Financial institutions need to take a systematic approach to risk that covers all three bases rather than just one or theother.Geography and Country RiskBusiness and Entity RiskProduct and Transaction RiskJournal of The Hong Kong Institute of BankersAML RISK MODELSThe UK FSA expects banks to have ‘good basics’ – a really sound foundation dealing with the low risk customers and products, on which the risk-based approach can then be built.Geography and Country RiskFirms that have a significant proportion of their customer base located in countries without adequate AML strategies - where 1) cash is the normal medium of exchange; 2) there is a politically unstable regime with high levels of public or private sector corruption; 3) that are known to be drug producing or drug transitcountries; or 4) havebeen classified ascountries with inadequacies in theirAML strategies - willneed to consider whatadditional 'know yourcustomer' (KYC) andmonitoring proceduresmight be necessary tomanage the enhancedrisks of money laundering. In particular,additional monitoring ofinward payments fromcountries without equivalent AML strategies should beconsidered.This risk model ranks countries around the world as high, medium or low risk for susceptibility for money laundering and terrorist financing. It is based on publicly available information such as: the FATF black-list of high-risk for money laundering countries (and alsothose recently removed);FATF mutualevaluation reports,World Bank &IMF reviews.the USAPATRIOT ActSection 311designated countries as ‘primary moneylaundering concern’;OECD black-list of countries foradverse tax practices;US list of drug producing and drugconduit countries;US list of statesponsors ofterrorism;US Department ofState annual reportson country moneylaundering risk andglobal terrorism;Reports by Council ofEurope/ similarbodies, TransparencyInternational; andThe banks' internalcountry riskmanagement rating.Business and Entity RiskThe characteristics thatmake businesses high risk vary. Casinos, gaming, brokers-dealers for example, are popular money laundering targets because amature AML culture is yet to develop inthese businesses. Such businesses with ahigh volume of cash activity need to be watched carefully.Don’t have 170countries on thehigh-risk list…this distractsfrom risk-focus!Journal of The Hong Kong Institute of BankersAML RISK MODELSOffshore banks provide financial services that are conducted behind the shield of strict banking and corporate secrecy laws. Professionals facilitate the creation of laundering vehicles and schemes including real estate linked. Car, boat and airplane dealers, as well as jewel, gem and precious metal dealers, provide launderers access to 'big ticket items', which often can be purchased with little or no customer identification and later sold to provide a 'legitimate' source of cash proceeds. Import and export companies provide cover for international money laundering operations through false trade pricing schemes.Cash intensive businesses allowlaunderers to disguise cash derived from illegalactivities in depositscontaining cash derivedfrom regular, legitimatebusiness activity. The US Office of Comptroller of the Currency has come out with a list of such high-risk businesses.Entity risk typically refers to either the risk offacilitating a terrorist financing transaction withan individual or organisation, or dealing with apolitically exposed person (PEP) without propercontrols, and also other entities as stipulated bylocal regulations or regulations in other countrieswith which transactions are done, for example,the US. Other entities that could impact Asianoperations include:The Office of Foreign Assets Control (OFAC) list. OFAC administers and enforces economic and trade sanctions against international narcotics-traffickers, targeted foreign countries, and terrorists and terrorism-sponsoring organisations, based on US foreign policy and national security goals. Any business that doesn't check the OFAC list and conducts business with a prohibited party faces civil and criminal penalties. Hence, an Asian financial institution faces this risk when it carries out a transaction with a US party. The UK has adopted this list for monitoring against and Suspicious Transaction Reports (STRs) are filed with the FIU.The World Bank's ‘debarred’ list shows firms and individuals ineligible for contracts for fraud and corruption violations.The US Department of Commerce's Bureau of Industry and Security has a ‘denied persons list’ which points out firms that have been denied export privileges.Designated entities as per the USA PATRIOT Act Section 311 as a ‘primary money laundering concern’ impacting transactions with US firms.Negative entities highlighted by regulatory queries and court orders. Sharing such information cross-border may be prohibited by law and it may need to be shared in terms of underlying risk as part of a larger database, rather than with specific attribution to source.The above list is by no means comprehensive.Other sources of negative information includemedia searches and/or KYC databases such asIntegraScreen Online, World-Check etc.To monitor transactions against lists of suchentities, financial institutions would do well toadopt KYC check software that interrogatestransactions against lists of such names.PEPs The June 2003 revised FATF 40 recommendationsdefine a PEP to includefamily members and close associates, but clarifies that it is not intended to cover middle ranking or moreUnderstand your customers business including what is ‘normal’ for the business The PEP regulatory definition is too wide - using a good third-party KYC database is essentialJournal of The Hong Kong Institute of BankersAML RISK MODELSjunior individuals. Transactions involving PEPs may involve the proceeds of foreign official corruption and hence can expose the financial institution to significant reputational and legal risks. Private banks are significantly exposed to PEP risk. PEPs from select countries have also been known to have links with terrorists. Firms can use public lists like the CIAs online directory of 'Chiefs of State and Cabinet Members of Foreign Governments' albeit this isby no means enough and is only a starting point. The Heads ofState will probably nothit a financialinstitution, theirsubordinates and linkswill – the KYCdatabases of privatevendors such as Factivaand World-Check aremore relevant toidentify links and loops.One source ofinformation for establishing a risk-based approach to managing PEP risk is to first lookat country risk based on Transparency International Corruption Perceptions Index 2005 and their corresponding Bribe Payers Index (BPI) 2002.Product and Transaction RiskThe UK Joint Money Laundering Steering Group notes give us some insights to thisaspect of moneylaundering/ terroristfinancing risk. Thenotes say that productsor services with thehighest risk are thosewhere unlimited thirdparty funds can be freely received, or where funds can regularly be paid to third parties, without evidence of identity of the thirdparties being taken.The product orservices could supporthigh-speed movementof funds or along witha high volume oftransactions, or both,and could conceal thesource of those funds. It may facilitate a higher degree of anonymity, or involve the handling ofhigh volumes ofcurrency or currencyequivalents. It couldallow a customer toreadily convert cash toa monetary instrument.Some of the highest-riskproducts are thoseoffering money transferfacilities thoughchequebooks, monetary instruments, USD drafts, telegraphic transfers, SWIFT, CHAPS, automated clearing house (ACH), deposits from third parties or other means, electronic cash (e.g., stored value and payroll cards), payable upon proper identification (PUPID) transactions, third-party payment processors, automated teller machines (ATMs), and electronic banking.Corporate and private current accounts fall withinthis category because unlimited third party fundsare continually received for credit to the accountand it would be impractical to identity all providers of such funds. Private banking – both domestic and international - can be particularly vulnerable just as trust and asset management services, is.Similarly, other products and services that constitute high-risk include:Look out fornomineedirectors, shareholders and authorisedsignatories Offshore shell and trust ownershipstructures -especially iflayered - can highlight riskJournal of The Hong Kong Institute of BankersAML RISK MODELSForeign correspondent accounts – pouch activity, payable through accounts, and U.S.dollar drafts.International trade finance (letters of credit).Special use or concentration accounts.Lending activities, particularly loans to small and medium enterprises secured bycash collateral, marketable securities; andcredit card lending.Nondeposit account services (e.g., nondeposit investment products, insuranceand safe deposit boxes).Risks increase if the money launderer can hide behind corporate structures such as private limited companies, offshore trusts, special purpose vehicles and nominee arrangements that increase anonymity. Company formation agents offer nominee director, shareholder and authorized signatory services. Offshore shell company ownership by another offshore bearer share company is a favourite. Another favouriteis where assets are conveyed to an offshore company 100% of whose shares are held by an offshore Asset Protection Trust which has as its sole beneficiary a second trust – this is called a Layered Trust structure. Hence, understanding the ownership and control structure for companies and trusts is critical.When devising their internal procedures, firms should consider how their customer base and operational systems impact upon their staff's capacity to identify suspicious transactions. Some of the lowest risk products are those where funds can only be received from a named investor by way of payment from an account held in the investor's name and where the funds can only be returned to the named investor. No third party funding or payments are possible and, therefore, the beneficial owner of the funds deposited or invested is always the same.In developed financial centres like the UK, these features are true of unit trusts, insurance products, retail credit business, some asset finance and some deposit/savings accounts. In other centres, unit trusts and life insurance (including annuities) may not have protective funding/payments rules and they can be high -risk for money laundering. Low-risk products include those which have low aggregate balances considering the velocity of the account, a low volume of activity, accounts for minors, retail/passbook savings/checking accounts, household accounts and other similar accounts. In its comments to the FATF 2002 consultation report on the 40 principles, the Wolfsberg group of banks pointed out that certain transactions or activities have a minimal risk of money laundering or terrorist financing. They give some examples:transactions where a financial is acting as a principal rather than on behalf of third-parties (such as foreign exchange, derivatives, capital market transactions andsome extensions of credit);accounts established for a specific purpose with funds received or disbursed underlimited defined circumstances to identifiedthird-parties, such as escrow, corporatetrusts, paying agency and custody accounts; accounts for the investment of funds that are subject to a regulatory scheme, such asinvestment of funds of regulated pension orretirement plans; andaccounts held by other financial institutions that are themselves subject to a robust AMLregime.There are also customer categories where the risk of money laundering or terrorist financingJournal of The Hong Kong Institute of BankersAML RISK MODELSis lower. Generally large public listed companies subject to regulatory disclosurerequirements are regarded as lower risk thanunlisted companies. Government administrations or enterprises are also potentially lower risk. Pooled accounts held by designated non-financial businesses or professions regulated to FATF standards mayalso be lower risk. Bank staff should be well versed with the products and services that have beencategorised as high-risk by the industry bodiesor by the regulators. They should questionthemselves whether the nature of the client's account or business justifies the products or services the client is asking for. For example, privately or closely held businesses with private banking or trust relationships may serveas money laundering conduits by distributingillegally derived income from the business tothe beneficial owners of the private bankingaccount. The underlying transaction may be unusual for example, a request to route fund transfers coming in from country A onward to country C through a suspense account rather than the actual account for reasons of tax management. Bank staff should also note thatalthough some products present a lower risk, nofinancial sector product or service is immunefrom the laundering process. Incorporating the Models in the KYC Review ProcessThe above risk models are not an academicexercise. They can add real value in a review ofany customer account opening or transaction. Some American banks have established risk-scoring mechanisms to assist in retail account openings. To illustrate the models' application, here is an example of an account opening:Case StudyMr B is the Managing Director of an offshorecompany incorporated in country A in June 2000. He seeks to open an account for moving his business from another bank that he claimsis providing bad service. Mr B wants to set up a trade financing line toimport microprocessors from the US for his computer business. He provides details of the Letter of Credit to be set-up that he says wouldbe fully secured with cash assets. Geography and CountryCountry A is in the Caribbean, which is a hot-bedfor laundering drug money coming out of the US both directly and indirectly. You are aware that the country A was removed from the FATF black list in June 2001 but yourAML officer advises that regimes that are removed from the FATF black list may also be vulnerable for historical reasons.Furthermore, Country A was involved in recenthigh-profile corporate scams, increasing thediscomfort. Business and Entity You are aware that import-export businesses are a key high-risk business for money laundering.You further do a search on your PEP commercial database that shows a match. Mr B is a distant relative of a key politician in a countryknown for corruption. Mr B concealed this fact.Mr B is unable to provide an introduction to facilitate account opening and can only provide identification documentation. Given the risks, youfeel uncomfortable with this fact. Product and Transaction You know that over-valued imports are a mechanism for laundering money. From yourInternet research you note that the price is higher by 30 percent from various online quotesfor the same quantity and brand. His offer of full security also raises discomfortfor in your experience, customers do not do so easily.Journal of The Hong Kong Institute of BankersAML RISK MODELSAlso, why is he not using a local supplier for microprocessors? All the other computer assemblers who have accounts with your bank,source such parts locally as all the major manufacturers have local suppliers in the country.In the above case, there are enough 'unusual' aspects to justify further questioning while avoiding 'tipping off' the potential customer. If you are not satisfied with the customer's answers, you should refuse account opening and file a Suspicious Transaction Report.The Asian PictureAs can be seen from the above, it is important to consider all dimensions of money laundering risk when assessing an account opening or a transaction. In our experience many financial institutions rarely take such a holistic approach to AML with the exception of the Asian operations of a few leading American banks. Financial institutions need to create their own risk models for their business, review their firms business profile, flag the accounts of high-risk customers and use the above models to evaluate laundering risk on an ongoing and comprehensive basis, where needed using AML/CFT software.***************** [Updated March 2006 version of an article first published in Banking Today, Journal of The HongKong Institute of Bankers, May/June 2004.Written originally by Rohan Bedi as Head of AML Services, PricewaterhouseCoopers Singapore.Email: rohanbedi@]。
注册会计师考试《审计》中用到的128个英文单词1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in relatedaccount balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统 92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
公众责任险中英文对照公众责任险，也被称为公众责任保险，是一种特殊的保险，它涵盖了因公共场所、公共设施或建筑物内的意外事故所导致的法律责任风险。
公众责任险的作用1. 风险转移：公众责任险能够将企业可能面临的法律责任风险转移给保险公司，降低企业的经营压力。
2. 保护企业声誉：在意外事故发生后，保险公司能够为企业在公众中提供积极的形象，有助于维护企业的声誉。
3. 减轻财务压力：如果发生意外事故，公众责任险能够为企业在事故处理、赔偿等方面提供财务支持，减轻企业的财务压力。
对于任何企业来说，公众责任险都是一个重要的保障工具，它能够为企业在面临法律纠纷时提供强大的支持。
适用范围公众责任险适用于各种类型的商业企业，如商场、酒店、餐饮、娱乐场所、学校、医院等。
这些场所可能因为意外事故引发法律纠纷，而公众责任险能够为这些场所提供全面的保障。
对于各种类型的商业企业来说，公众责任险都是一个不可或缺的保障工具。
Public liability insurance, also known as public liability insurance, is a special type of insurance that covers the risk of legal liability arising from accidents in public places,public facilities or buildings.Role of Public Liability Insurance1. Risk transfer: public liability insurance can transfer the risk of legal liability that the enterprise may face to the insurance company and reduce the operating pressure of the enterprise.2. Protection of corporate reputation: After an accident, the insurance company is able to provide a positive image of the company to the public, which helps to maintain the reputation of the company.3. Reduce financial pressure: If an accident occurs, public liability insurance can provide financial support to the enterprise in terms of accident handling, compensation, etc. and reduce the financial pressure of the enterprise.Public liability insurance is an important protection tool for any business, which can provide strong support when facing legal disputes.Scope of ApplicationPublic Liability Insurance is applicable to all types of business enterprises, such as shopping malls, hotels, restaurants, entertainment venues, schools and hospitals. These establishments can be subject to legal disputes due toaccidents and public liability insurance can provide comprehensive coverage for these establishments. Public liability insurance is an indispensable protection tool for all types of commercial enterprises.。
risk的用法和辨析今天给大家带来risk的用法,我们一起来学习吧，下面就和大家分享，来欣赏一下吧。
词汇精选：risk的用法和辨析一、详细释义：n.危险，风险(+of) [U,C]例句：Was she not stupid to take this risk?她冒这样的风险岂不是太愚蠢了?例句：Sometimes he went after these herbs at the risk of his life.有时他得冒生命危险来找这些草药。
(保险业承担的)险;危险率;保险金额;保险对象[C]例句：A group of firms may from a syndicate to pool the risk and assure successful distribution of the issue.这样的集团公司可能来自一个财团，实行风险共担，确保股票成功发行。
贷款对象;赊销对象[C]例句：Before providing the cash, they will have to decide whether you are a good or bad risk.在提供资金之前，他们得确认你是不是信誉良好的贷款对象。
v.冒...的风险(+v-ing)，使遭受危险，以...作为赌注[T]例句：Dont risk your health.不要拿你的健康冒险。
例句：The boatman was willing to risk ferrying them across.船夫愿冒险渡他们过江。
冒险干(+v-ing) [T]例句：Dont risk disassembling the machine yourself.不要冒险自己去拆卸机器。
二、词义辨析：danger,risk,hazard,menace,peril,threat这些名词均含有“危险、威胁”之意。
danger含义广，普通用词，指能够造成伤害、损害或不利的任何情况。
第14卷第8期 2018年8月中国安全生产科学技术Journal of Safety Science and TechnologyVol. 14 No.8Aug.2018doi：10. 11731/j. issn. 1 673-193x . 2018. 08. 005风险评估方法在安全生产责任保险的应用研究毕树柏，陈兵，李群(中国安全生产科学研究院，北京100012)摘要：为了充分发挥安全生产责任保险在安全生产领域的经济补偿和社会管理功能，进一步促进保险机构在风险评估管控和事故预防方面的积极作用，广泛开展风险评估方法在安全生产责任保险领域的应用研究具有迫切的现实需求和重要的理论意义。
从安全生产责任保险的相关基础理论出发，分析安全生产责任保险的成本收益，并从“安全生产体系”、“企业固有风险”、“风险管控措施”、“风险管控效果”等4个方面构建了 3级安全风险评估指标体系，提出了相关评估方法和模型建议。
研究结果可为企业安全风险等级以及安全生产责任保险适用费率的确定提供参考借鉴，为我国安全生产责任保险的全面推广和顺利实施提供助力。
关键词：安全生产责任保险;保险费率;风险评估；指标体系中图分类号J915.4 文献标志码：A文章编号：1673-193X(2018)-08 -0029 -06Research on application of risli assessment metliod in li^bilit^ insurance of work safetyBI Shubai,CHEN Bing,LI Qun(China Academy of Safety Science and Technology，Beijing 100012，China)Abstract ：I n order to give full play to the economic compensation and social management functions of liability insurance ofwork safety in the field of work safety，and further promote the positive effect of insurance in risk assessment，management a nd control and the accident prevention，the research on the application of risk assessment method in t he liability insurance of work safety has the urgent practical demand and important theoretical significance.Starting from the relevant basic theories of liability insurance of work safety，the cost and benefit of liability insurance of worksafety were analyzed，then a three-level index system of safety risk assessment was constructed from four aspects of enterprise’work safety system，inherent risk，risk management and control measures，and risk management and control effect，and the corresponding assessment method and model were put forward.The results can provide th mination of safety risl^grade and applicable premium rate of liability insurance of worl^safety of the enterpjrises，and provide the assistance for the comprehensive promotion and smootli implementation of liability insurance of worl^safety in China finaiy.Key words：liability insurance of work safety;premium rate；risk assessment;index s ystem〇引言安全生产事关党的执政宗旨。
