审计英文词汇整理.doc

overall financial statement level and in 存在

related account balances and transaction 发生

levels 财务报表层和相关账户、交易层完整性

or omissions 错报或漏报obligations 权利和义务

总计allocation 计价和分摊

events 期后事项截止

the financial statements 调整财务报表准确性

additional audit procedures 实施追加的审计分类

程序检查

risk 审计风险of counting 监盘

risk 检查风险观察

audit opinion 不适当的审计意见函证

misstatement 重大的错报计算

misstatement 可容忍错报procedures 分析程序acceptable level of detection risk 可接受的核对

检查风险追查

level of material misstatement risk 重大错sampling 审计抽样

报风险的评估水平误差

business 小规模企业error 预期误差

system 会计系统总体

of control 控制测试risk 抽样风险

test 穿行测试risk 非抽样风险

沟通unit 抽样单位

流程图sampling 统计抽样

of internal control 重新执行error 可容忍误差

evidence 审计证据of under reliance 信赖不足风险procedures 实质性程序of over reliance 信赖过度风险

risk of incorrect acceptance 误受风险opinion否定意见

trial balance 试算平衡表审计词汇

cross-referencing 索引和交叉索引审计法 Audit Law, Audit Act

现金收入审计法实施条例 the Implementary Rules of the disbursement 现金支出Audit law

statement 银行对账单审计标准 audit criteria ， audit standard reconciliation 银行存款余额调节表审计准则 auditing standard

sheet date 资产负债表日审计原则 auditing principles

value 可变现净值审计手册 audit manual

room 仓库公认审计准则 Generally Accepted Auditing

invoice 销售发票Standards

list 价目表审计法律规范 audit laws and regulations

confirmation request 积极式询证函审计体制 audit system

confirmation request 消极式询证函审计权限 audit purview ； audit jurisdiction ；requisition 请购单audit mandate

report 验收报告审计职责 audit responsibility

margin 毛利审计监督 audit supervision ； supervision overhead 制造费用through auditing

requisition 领料单审计管辖权 audit jurisdiction

存货盘点审计执法 implementation of audit laws and

certificate 债券regulations

certificate 股票审计处理 audit sanction

report 审计报告审计处罚 audit penalty

被审计单位依法审计 conduct auditing in accordance with

of the audit report 审计报告的收件人laws

opinion 无保留意见审计意见 audit opinion

opinion 保留意见审计决定 audit decision

审计建议 audit suggestion, audit 绕过计算机审计 auditing around the computer recommendation 通过计算机审计 auditing through the computer

复核意见 conclusion of audit review 计算机辅助审计computer-assited audit

审计复议 audit appeal 信息技术审计 IT audit

审计听证 audit hearing 合法性审计 compliance audit, regularityaudit

审计复核 audit review 合规性审计 compliance audit

审计战略 audit strategy 综合审计 comprehensive audit

审计计划 audit plan 效益审计 value for money audit （ VFM audit ）审计方案 auditing program 绩效审计 performance audit

审计目标 auditing objective 财务审计 financial audit

审计范围 audit scope 财务报表审计 financial statement audit

审计内容 audit coverage 财务收支审计 audit of financial revenues and

审计结论 audit conclusion expenditures

审计任务 audit assignments 决算审计 final account audit

审计结果 audit finding 经济责任审计 accountability audit

审计报告 audit report 任中经济责任审计middle term accountability

审计方法 audit method audit

审计过程 auditing process 离任经济责任审计term-end accountability

审计证据 audit evidence audit

审计测试 audit test 管理审计 management audit

审计风险 audit risk 项目审计 project audit

审计抽样 audit sampling 外部审计 external audit

审计软件 audit software 内部审计 internal audit

审计程序 auditing procedures 政府审计 government audit

审计调查 audit investigation 联合审计 joint audit

审计小组 audit team 实地审计 field audit

审计线索 audit trail 期末审计 final audit

定期审计 periodic audit 注册公共会计师 certified public accountant 初次审计 initial audit （ CPA）

初步审计 preliminary audit 特许会计师 chartered accountant （ CA）事后审计 post-audit 审计经费 audit funds

事前审计 pre-audit 审计业务费 audit operating expense

事中审计 concurrent audit 审计专项经费 special funds for auditing

专项审计 special audit 无保留意见 :unqualified opinion

法定审计 statutory audit 保留意见 qualified opinion

后续审计 successive audit 无法表示意见 : disclaimer of opinion

跟踪审计 follow up audit 否定意见 :adverse opinion

全过程审计whole process auditing

突击审计surprise audit

审计报告audit report

标准报告standard report

长式报告long-form report

短式报告short-form report

审计工作报告audit working report

审计结果公告Announcement of Audit Findings

审计长 Auditor General

副审计长Deputy Auditor General

审计主任chief auditor

资深审计师senior auditor

审计师（员）auditor

注册内部审计师certified internal auditor

（ CIA）

注册信息系统审计师certified information

systems auditor（CISA）

(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

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

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

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

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.360docs.net/doc/4a8203874.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.360docs.net/doc/4a8203874.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.360docs.net/doc/4a8203874.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

常用审计英语术语

accounting estimate 会计估计 accounts receivable 应收账款 accruals listing 应计项目挂牌 accruals 应计项目 accuracy 准确性 adverse opinion 否定意见 agreed-upon procedures 约定审查业务 analysis of errors 错误的分析（法,学）研究anomalous error 反常的错误 association of chartered certified accounts（ACCA）assurance engagement 保证约定 assurance 保证 audit 审计,审核,核数 audit acceptance 审计承兑 audit approach 审计靠近 audit committee 审计委员会,审计小组 audit engagement 审计业务约定书 audit evaluation 审计评价 audit evidence 审计证据 audit plan 审计计划 audit program 审计程序 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit staffing 审计工作人员 audit timing 审计定时 audit trail 审计线索 auditing standards 审计准则 auditors report 审计报告 bad debts 坏账 bank 银行 bank reconciliation 银行对账单,余额调节表beneficial interests 受益权 business risk 经营风险 cash count 现金盘点 confidence 信任 confidentiality 保密性 confirmation of accounts receivable 应收账款的查证conflict of interest 利益冲突 contingent asset 或有资产 contingent liability 或有负债 control environment 控制环境 control procedures 控制程序 control risk 控制风险

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 承兑程序过程 3.accountability 经管责任 4.accounting estimate 会计估计 6.accounts receivable 应收账款 7.accruals listing 应计项目挂牌 8.accruals 应计项目 9.adverse opinion 否定意见 10.agreed-upon procedures 约定审查业务 11.analysis of errors 错误的分析（法,学）研究 12.anomalous error 反常的错误 13.appointment ethics 任命伦理学

14.assurance engagement 保证约定 15.assurance 保证 16.audit 审计，审核，核数 17.audit acceptance 审计承兑 18.audit approach 审计靠近 19.audit committee 审计委员会，审计小组 20.audit engagement 审计业务约定书 21.audit evaluation 审计评价 22.audit evidence 审计证据 23.audit plan 审计计划 24.audit program 审计程序 25.audit report 审计报告

26.audit risk 审计风险 27.audit sampling 审计抽样 28.audit staffing 审计工作人员 29.audit timing 审计定时 30.audit trail 审计线索 31.auditing standards 审计准则 32.auditors duty of care 审计（查账）员的责任 33.auditors report 审计报告 34.automated working papers 自动化工作文件 35.bad debts 坏账 36.bank reconciliation 银行对账单，余额调节表 37.beneficial interests 受益权 38.best value 最好的价值

注册会计师审计英语词汇整理

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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