审计常用英文词汇
审计常用英文词汇
1.Assurance engagements and external audit
鉴证业务和外部审计
Materiality，true and fair presentation，reasonable assurance
重要性，真实、公允反映，合理保证
Appointment，removal and resignation of auditors
注册会计师的聘用，解聘和辞职
Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion
审计意见类型：无保留意见，保留意见，否定意见，无法表示意见
Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality，
professional behavior
职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为
Engagement letter
审计业务约定书
2.Planning and risk assessment
审计计划和风险评估
General princ iples
一般原则
Plan and perform audits with an attitude of professional skepticism
计划和执行审计业务应保持应有的职业怀疑态度
Audit risks = inherent risk ×control risk ×detection risk
审计风险=固有风险×控制风险×检查风险
Risk-based approach
风险导向型审计
Understanding the entity and knowledge of the business
了解被审单位
Assessing the risks of material misstatement and fraud
估计重大错报或舞弊的风险
Materiality （level），tolerable error
重要性水平，可容忍误差
Analytical procedures
分析性复核程序
Planning an audit
制定审计计划
Audit documentation：working papers
审计记录：工作底稿
The work of others
利用其他人的工作
Rely on the work of experts
利用专家工作
Rely on the work of internal audit
利用内部审计人员的工作
3.Internal control
内部控制
The evaluation of internal control systems
内部控制系统评价Tests of control
控制测试
Substantive procedures （time，nature，extent）
实质性程序（时间，性质，范围）
Transaction cycles：revenue，purchases，inventory，etc.
4.Audit evidence
审计证据
Obtain sufficient，appropriate audit evidence
获取充分、适当的审计证据
Assertions contained in the financial statements：completeness，occurrence，existence，measurement，
presentation and disclosure，rights and obligations
财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务
The audit of specific items
具体项目的审计
Receivables：confirmation
应收账款：函证
Inventory：counting，cut-off，confirmation of inventory held by third parties
存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation
应付账款：供应商对账，函证
Bank and cash：bank confirmation
货币资金：银行函证
Auditing sampling
审计抽样
5.Review
复核
Subsequent events
期后事项
Going concern
持续经营
Management representations
管理层声明
Audit finalization and the final review：unadjusted differences
终结审计和最后复核：未调整差异
(完整版)审计常用英文词汇
审计常用英文词汇 1.Assurance engagements and external audit 鉴证业务和外部审计 Materiality，true and fair presentation，reasonable assurance 重要性，真实、公允反映，合理保证 Appointment，removal and resignation of auditors 注册会计师的聘用，解聘和辞职 Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion 审计意见类型：无保留意见，保留意见，否定意见，无法表示意见 Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality， professional behavior 职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为 Engagement letter 审计业务约定书 2.Planning and risk assessment 审计计划和风险评估 General principles 一般原则 Plan and perform audits with an attitude of professional skepticism 计划和执行审计业务应保持应有的职业怀疑态度 Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险 Risk-based approach 风险导向型审计 Understanding the entity and knowledge of the business 了解被审单位 Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险 Materiality （level），tolerable error 重要性水平，可容忍误差 Analytical procedures 分析性复核程序 Planning an audit 制定审计计划 Audit documentation：working papers 审计记录：工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用专家工作 Rely on the work of internal audit
财务管理术语中英文对照
财务管理术语表 Absorption costing 吸收成本法： Total Cost Methods全部成本法: 将某会计期间发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。 Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。 Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chief financial officer Accounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。 Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。 Activity ratio 活动比率: 资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’ report审计报告:根据法律规定，每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本:经过核定允许发行的实收资本额。在核定资本的时候，公司需要
审计报告英文版(全)
AUDITOR’S REPORT Yue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 0420 To all shareholders of ****** Co., Ltd: We have audited the accompanying financial statements of ****** Co., Ltd (“Your Company”), which comprise the balance sheet as of 31 D ecember 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements. I. Management’s responsibility for the financial statements Management of your Company is responsible for the preparation and fair presentation of financial statements. T his responsibility includes: (1) in accordance with the Accounting Standards f or Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error. II. Auditors' responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable a ssurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, w hether due to fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness o f accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. III. Opinion In our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended. Guangdong Huaxin Accounting Firm (general partner) Guangdong, China
会计审计英语词汇大全(doc 23页)
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
中英文对照的标准版审计报告
标准审计报告的参考格式Example of Standard Auditor’s Report 审计报告 Auditor’s Report ABC股份有限公司全体股东： To the shareholders of ABC Company Limited, 我们审计了后附的ABC股份有限公司（以下简称ABC公司）财务报表，包括20×1年12月31日的资产负债表，20×1年度的利润表、股东权益变动表和现金流量表以及财务报表附注。 We have audited the accompanying financial statments of ABC Company Limited (hereinafter “ABC Company”),which comprise the balance sheet as at December 31,20XX, and the income statement, statement of changes in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory note s. 一、管理层对财务报表的责任 Management’s Responsibility for the Financial Statements 按照企业会计准则和《××会计制度》的规定编制财务报表是ABC公司管理层的责任。这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。 Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Busine ss Enterprise s and China Accounting System for Busine ss Enterprise s. This re sponsibility includes: (a) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstance s. 二、注册会计师的责任 Auditor’s Re sponsibility 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 Our re sponsibility is to express an opinion on the se financial statements ba sed on our audit. We conducted our audit in accordance with China Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance to whether the financial statements are free from material misstatement. 审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 An audit involve s performing audit procedure s to obtain audit evidence about the
审计英语词汇
审计英语词汇 audit 审计 attestation 鉴证 audit of financial statements 财务报表审计 high levels of assurance 高水平保证 compilation 编制 reliability 可靠性 relevance 相关性 professional skepticism 职业谨慎 objectivity 客观性 professional competence 专业胜任能力 audit engagement letter 业务约定书 the client 委托人 the existing CPA 现任注册会计师 the successor CPA 后任注册会计师 the preceding CPA前任注册会计师 issue the audit report 出具审计报告 the board of directors 董事会 determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a general knowledge of ——初步了解―――的情况 a more knowledge of——进一步了解的情况 the prior year’s working papers 以前年度工作底稿 minutes of meeting 会议纪要 business risks 经营风险 accounting estimate 会计估计 management representations 管理层声明
going concern assumption 持续经营假设 audit plan 审计计划 fraud舞弊 misappropriation of assets 侵占资产 materiality 重要性 misstatements or omissions 错报或漏报 subsequent events 期后事项 audit risk 审计风险 detection risk 检查风险 inappropriate audit opinion 不适当的审计意见 material misstatement 重大的错报 tolerable misstatement 可容忍错报 the acceptable level of detection risk 可接受的检查风险walk-through test 穿行测试 flow chart 流程图 audit evidence 审计证据 substantive procedures 实质性程序 assertions 认定 existence 存在 occurrence 发生 completeness 完整性 rights and obligations 权利和义务 valuation and allocation 计价和分摊 cutoff 截止 accuracy 准确性 classification 分类 inspection 检查 supervision of counting 监盘
审计词汇表
●audit 审计 ●attestation 鉴证 ●audit of financial statements 财务报表审计 ●high levels of assurance 高水平保证 ●compilation 编制 ●reliability 可靠性 ●relevance 相关性 ●1professional skepticism 职业谨慎 ●objectivity 客观性 ●professional competence 专业胜任能力 ●audit engagement letter 业务约定书 ●the client 委托人 ●the existing CPA 现任注册会计师 ●the successor CPA 后任注册会计师 ●the preceding CPA前任注册会计师 ●issue the audit report 出具审计报告 ●expert 专家 ●the board of directors 董事会 ●determine the nature， timing and extent of the audit procedures 确定审计程 序的性质、时间和范围 ● a general knowledge of ——初步了解―――的情况 ● a more knowledge of——进一步了解的情况 ●the prior year’s working papers 以前年度工作底稿 ●minutes of meeting 会议纪要 ●business risks 经营风险 ●accounting estimate 会计估计 ●management representations 管理层声明 ●going concern assumption 持续经营假设 ●audit plan 审计计划 ●error 错误 ●fraud舞弊 ●misappropriation of assets 侵占资产 ●materiality 重要性 ●misstatements or omissions 错报或漏报 ●subsequent events 期后事项 ●audit risk 审计风险 ●detection risk 检查风险 ●inappropriate audit opinion 不适当的审计意见
财务术语中英文对照大全
财务术语中英文对照大全一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
审计报告中的会计及审计英语 (2)
年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见Audit opinion 管理层责任Management’s Responsibility for the Financial Statements 注册会计师责任Auditors’ Responsibility 审计意见Auditor’s Opinion 管理层财务报表Management Financial statements 资产负债表Balance Sheet 利润表Income Statements 现金流量表Cash flow statement 财务报表附注Notes to the financial statements 年度审计报告范例-管理层责任(1) Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。 The Company’s management is responsible for the pre paration of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 年度审计报告范例-管理层责任(2) Example - Management’s Responsibility (2) 这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。 This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
常用审计英语词汇
常用审计英语词汇 1 ability to perform the work 能力履行工作 2 acceptance procedures 接受程序 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款列表 6 accounts receivable 应收账款 7 accruals listing 应计项目列表 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 账龄分析 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误分析 15 anomalous error 反常的错误 16 appointment ethics 接受任命的相关职业道德考虑 17 appointment 任命 18 associated firms 关联公司 19 association of chartered certified accounts（ACCA）英国特许注册会计师公会 20 assurance engagement 保证约定
21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 audit 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 作为沟通方式的审计报告 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员调配 36 audit timing 审计时间安排 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计人员的审慎职责 40 auditors report 审计报告 41 authority attached to ISAs 遵守国际审计准则
会计与财务专业英语词汇
SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总
审计分析报告翻译
审计报告翻译
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3 最新审计报告中英文对照（转载） 审计报告中英对照 2008-12-27 13:38:21 阅读2557 评 论5 字号：大中小 订阅 山西**联合会计师事务所 shanxi**unite accountant office 审 计 报 告 audit or’s report 晋**审字（2007）第000**号 jin ** (2007) audit no.00** **铸造有限公司： to **foundry co., ltd: 我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月 31 日的资产负债表，2006年度的利润表以及财务报表附注。 2006 then ended, and a summary of significant accounting policies and other explanatory notes. 一、管理层对财务报表的责任 1. management’s responsibility for the financial statements 按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种 责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于 舞弊或错误而导致的重大错报：（2）选择和运用恰当的会计政策：（3）作出合 理的会计估计。 the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises. this responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances. 二、注册会计师的责任 2. auditor’s responsibility 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计 师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规 范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement 审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。选择的审计 程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。 在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目 的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报。 an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those ris assessments, the auditor considers internal control relevant to the
审计英文词汇整理
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 https://www.wendangku.net/doc/a518290181.html,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 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 https://www.wendangku.net/doc/a518290181.html,munication沟通 67.flowchart 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 https://www.wendangku.net/doc/a518290181.html,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.supervision of counting 监盘 82.observation观察