审计英文词汇整理.doc
审计英文词汇整理.doc
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1.audit 审计4
2.transactions without substance 虚假交易
2.attestation 鉴证4
3.unusual pressures 异常压力
3.credibility 可信赖程度4
4.the suspected noncompliance 涉嫌存在违法行为
4.audit of financial statements 财务报表审计4
5.materialiy 重要性
5.agreed-upon procedures 执行商定程序4
6.exceed the materiality level 超过重要性水平
6.high levels of assurance 高水平保证4
7.approach the materiality level 接近重要性水平
https://www.360docs.net/doc/3719212105.html,/doc/121039732.html,pilation 编制48.an acceptably low level 可接受水平
8.reliability 可靠性
49.the overall financial statement level and in
9.relevance 相关性
10.professional skepticism 职业谨慎
related account balances and transaction
11.objectivity 客观性
12. professional competence 专业胜任能力
levels 财务报表层和相关账户、交易层
13.Senior/CPA-in-charge 项目经理
14.audit engagement letter 业务约定书
50.misstatements or omissions 错报或漏报
15.recurring audit 连续审计
16.the client 委托人
51.aggregate 总计
17.change CPA 更换注册会计师
18.the existing CPA 现任注册会计师
52.subsequent events 期后事项
19.the successor CPA 后任注册会计师
20.the preceding CPA 前任注册会计师
53.adjust the financial statements 调整财务报21.issue the audit report 出具审计报告
22.expert 专家
表
23.the board of directors 董事会
24.knowledge of the entity ‘ s 了business解被审计
单
54.perform additional audit procedures 实施
位情况
25.assess material misstatement risks 评估重大错报
追加的审计程序
风险
26.detemine the nature， timing and extent of the
55.audit risk 审计风险
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
56.detection risk检查风险
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
57.inappropriate audit opinion 不适当的审计稿
30.minutes of meeting 会议纪要
意见
31.business risks 经营风险
32.appropriateness 适当性
58.material misstatement 重大的错报
33.accounting estimate 会计估计
34.management representations 管理层声明
59.tolerable misstatement 可容忍错报
35.going concern assumption 持续经营假设
36.audit plan 审计计划
60.the acceptable level of detection risk 可接37.significant audit areas 重点审计领域
38.error 错误
受的检查风险
39.fraud 舞弊
40.modified or additional procedures 修改或追加审
61.assessed level of material misstatement
计程序
41.misappropriation of assets 侵占资产
risk 重大错报风险的评估水平
可编辑
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62.simall business 小规模企业85.analytical procedures分析程序
63.accounting system 会计系统86.vouch 核对
64.test of control 控制测试87.trace 追查
65.walk-through test 穿行测试88.audit sampling 审计抽样
https://www.360docs.net/doc/3719212105.html,/doc/121039732.html,munication 沟通89.error 误差
67.flowchart流程图90.expected error 预期误差
68.reperformance of internal control 重新执行91.population 总体
69.audit evidence 审计证据92.sampling risk 抽样风险
70.substantive procedures 实质性程序93.non-sampling risk
非抽样风险
71.assertions 认定94.sampling unit 抽样单位
72.esistence 存在95.statistical sampling 统计抽样
73.occurrence 发生96.tolerable error 可容忍误差
https://www.360docs.net/doc/3719212105.html,/doc/121039732.html,pleteness 完整性97.therisk of under reliance 信赖不足风险
75.rightsand obligations 权利和义务98.therisk of over reliance 信赖过度风险
76.valuationand allocation 计价和分摊99.therisk of incorrect rejection 误拒风险
77.cutoff 截止100.the risk of incorrect acceptance 误受风险
78.accuracy 准确性101.working trial balance 试算平衡表
79.classification 分类102.indexand cross-referencing 索引和交叉索
80.inspection 检查引
81.supervision of counting 监盘103.cashreceipt 现金收入
82.observation 观察104.cash disbursement 现金支出
83.confirmation 函证105.bank statement 银行对账单
https://www.360docs.net/doc/3719212105.html,/doc/121039732.html,putation 计算106.bank reconciliation 银行存款余额调节表
可编辑
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107.balance sheet date 资产负债表日127.disclaimer of opinion 无法表示意见
https://www.360docs.net/doc/3719212105.html,/doc/121039732.html,realizable value 可变现净值128.adverse opinion 否定意见
109.store room 仓库审计词汇
110.sale invoice 销售发票审计法 Audit Law, Audit Act
111.price list 价目表审计法实施条例the Implementary Rules of the 112.positive confirmation request 积极式询证Audit law
函审计标准 audit criteria ， audit standard
113.negative confirmation request 消极式询审计准则 auditing standard
证函审计原则 auditing principles
114.purchase requisition 请购单审计手册 audit manual
115.receiving report 验收报告公认审计准则Generally Accepted Auditing
116.gross margin 毛利Standards
117.manufacturing overhead 制造费用审计法律规范audit laws and regulations
118.material requisition 领料单审计体制 audit system
119.inventory-taking存货盘点审计权限 audit purview ； audit jurisdiction ；120.bond certificate 债券audit mandate 121.stock certificate 股票审计职责 audit responsibility
122.audit report 审计报告审计监督audit supervision ；supervision 123.entity 被审计单位through auditing
124.addressee of the audit report 审计报告的审计管辖权 audit jurisdiction
收件人审计执法 implementation of audit laws and
125.unqualified opinion 无保留意见regulations
126.qualified opinion 保留意见审计处理 audit sanction
可编辑
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审计处罚 audit penalty 审计证据 audit evidence
依法审计 conduct auditing in accordance with 审计测试 audit test
laws 审计风险 audit risk
审计意见 audit opinion 审计抽样 audit sampling
审计决定 audit decision 审计软件 audit software
审计建议audit suggestion, audit 审计程序auditing
procedures
recommendation 审计调查 audit investigation
复核意见 conclusion of audit review 审计小组 audit team
审计复议 audit appeal 审计线索 audit trail
审计听证 audit hearing 工作底稿 working paper
审计复核audit review 绕过计算机审计auditing around the computer
审计战略 audit strategy 通过计算机审计auditing through the 审计计划 audit plan computer
审计方案 auditing program 计算机辅助审计computer-assited audit
审计目标 auditing objective 信息技术审计IT audit
审计范围 audit scope 合法性审计 compliance audit, regularity audit
审计内容 audit coverage 合规性审计 compliance audit
审计结论 audit conclusion 综合审计 comprehensive audit
审计任务 audit assignments 效益审计 value for money audit （VFM audit ）审计结果audit finding 绩效审计performance audit
审计报告 audit report 财务审计 financial audit
审计方法 audit method 财务报表审计financial statement audit 审计过程 auditing process
可编辑
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财务收支审计 audit of financial revenues and 专项审计 special audit
expenditures 法定审计 statutory audit
决算审计 final account audit 后续审计 successive audit
经济责任审计 accountability audit 跟踪审计 follow up audit
任中经济责任审计middle term accountability 全过程审计
whole process auditing
audit 突击审计 surprise audit
离任经济责任审计term-end accountability 审计报告audit report
audit 标准报告 standard report
管理审计management audit 长式报告 long-form report
项目审计project audit 短式报告 short-form report
外部审计 external audit 审计工作报告audit working report
内部审计internal audit 审计结果公告Announcement of Audit 政府审计government audit Findings
联合审计 joint audit 审计长 Auditor General
实地审计 field audit 副审计长 Deputy Auditor General
期末审计 final audit 审计主任 chief auditor
期中审计interim audit 资深审计师 senior auditor
定期审计periodic audit 审计师（员）auditor
初次审计initial audit 注册内部审计师certified internal auditor （CIA）初步审计preliminary audit 注册信息系统审计师certified information
事后审计post-audit systems auditor （ CISA ）
事前审计pre-audit 注册公共会计师certified public accountant 事中审计concurrent audit （CPA ）
可编辑
-------------精选文档----------------- 特许会计师chartered accountant（CA）
审计经费audit funds
审计业务费audit operating expense
审计专项经费special funds for auditing
无保留意见 :unqualified opinion
保留意见qualified opinion
无法表示意见: disclaimer of opinion
否定意见 :adverse opinion 可编辑
(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
审计英语词汇大全
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,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
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/3719212105.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/3719212105.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/3719212105.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
审计英文词汇整理.doc
审计英文词汇整理.doc ------------- 精选文档 ----------------- 1.audit 审计4 2.transactions without substance 虚假交易 2.attestation 鉴证4 3.unusual pressures 异常压力 3.credibility 可信赖程度4 4.the suspected noncompliance 涉嫌存在违法行为 4.audit of financial statements 财务报表审计4 5.materialiy 重要性 5.agreed-upon procedures 执行商定程序4 6.exceed the materiality level 超过重要性水平 6.high levels of assurance 高水平保证4 7.approach the materiality level 接近重要性水平 https://www.360docs.net/doc/3719212105.html,/doc/121039732.html,pilation 编制48.an acceptably low level 可接受水平 8.reliability 可靠性 49.the overall financial statement level and in 9.relevance 相关性 10.professional skepticism 职业谨慎 related account balances and transaction 11.objectivity 客观性 12. professional competence 专业胜任能力 levels 财务报表层和相关账户、交易层 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 50.misstatements or omissions 错报或漏报 15.recurring audit 连续审计 16.the client 委托人
审计英文词汇整理
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 or omissions 错报或漏报 总计 events 期后事项 the financial statements 调整财务报表 additional audit procedures 实施追加的审计程序 risk 审计风险 risk 检查风险 audit opinion 不适当的审计意见 misstatement 重大的错报 misstatement 可容忍错报 acceptable level of detection risk 可接受的检查风险 level of material misstatement risk 重大错报风险的评估水平 business 小规模企业 system 会计系统 of control 控制测试 test 穿行测试 沟通 流程图 of internal control 重新执行 evidence 审计证据 procedures 实质性程序 认定存在 发生 完整性 obligations 权利和义务 allocation 计价和分摊 截止 准确性 分类 检查 of counting 监盘 观察 函证 计算 procedures 分析程序 核对 追查 sampling 审计抽样 误差 error 预期误差 总体 risk 抽样风险 risk 非抽样风险 unit 抽样单位 sampling 统计抽样 error 可容忍误差 of under reliance 信赖不足风险 of over reliance 信赖过度风险 of incorrect rejection 误拒风险
审计英文词汇整理
审计英文词汇整理 The Standardization Office was revised on the afternoon of December 13, 2020
审计 鉴证 可信赖程度 of financial statements 财务报表审计 procedures 执行商定程序 levels of assurance 高水平保证 编制 可靠性 相关性 skepticism 职业谨慎 客观性 12. professional competence 专业胜任能力 CPA-in-charge 项目经理 engagement letter 业务约定书 audit 连续审计 client 委托人 CPA更换注册会计师 existing CPA 现任注册会计师 successor CPA 后任注册会计师 preceding CPA前任注册会计师 the audit report 出具审计报告 专家 board of directors 董事会 of the entity‘ s business 了解被审计单位情况 material misstatement risks评估重大错报风险 the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 general knowledge of 初步了解―――的情况 more knowledge of 进一步了解的情况 prior year‘s working papers 以前年度工作底稿 of meeting 会议纪要 risks 经营风险 适当性 estimate 会计估计 representations 管理层声明 concern assumption 持续经营假设 plan 审计计划 audit areas 重点审计领域 错误 舞弊 or additional procedures 修改或追加审计程序 of assets 侵占资产 without substance 虚假交易 pressures 异常压力 suspected noncompliance 涉嫌存在违法行为 重要性 the materiality level 超过重要性水平 the materiality level 接近重要性水平 acceptably low level 可接受水平 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 or omissions 错报或漏报 总计 events 期后事项 the financial statements 调整财务报表 additional audit procedures 实施追加的审计程序 risk 审计风险 risk 检查风险 audit opinion 不适当的审计意见 misstatement 重大的错报 misstatement 可容忍错报 acceptable level of detection risk 可接受的检查风险 level of material misstatement risk 重大错报风险的评估水平 business 小规模企业 system 会计系统 of control 控制测试 test 穿行测试 沟通 流程图 of internal control 重新执行 evidence 审计证据 procedures 实质性程序 认定 存在 发生 完整性 obligations 权利和义务 allocation 计价和分摊 截止 准确性 分类 检查 of counting 监盘 观察 函证 计算 procedures 分析程序 核对 追查 sampling 审计抽样
审计英语词汇汇总
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 https://www.360docs.net/doc/3719212105.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
审计词汇
1 Assurance Services鉴证业务 Perform提供 Attestation Services 认证业务 assertion 认定 be charged with 负责 individual clients 个人客户 symbolic representation 符号化声明 management’s assertion 管理层认定 electronic commerce practice 电子商务运作 an attest-type engagement 认证业务 integrity 正直性 Confidentiality 保密性 Derivative 衍生工具 Verify 亲自核实 Biase 偏见 Competent 胜任的 Compliance 合规性 Regulations 监管 2 litigation risk 诉讼风险 Proprietorship 业主独资 Perception 认知 be conversant in 熟悉
Compilation 编报 Grant 资助 SEC 证券交易委员会 PCAOB 上市公司会计监管委员会 Assignment 业务 Field Work 外勤 Supervise 督导 Uniformity 统一性 Monitoring 监控 Peer review 同业互查 3 Unqualified audit report 无保留意见 qualified 保留意见 Adverse 否定意见 Disclaimer 无法表示意见 Scope 范围 Modification 修正 Substantial 重大的 promulgated 公认 Consistency 一致性 Comparability 可比性 substantially 显著地 catastroph
内部审计-审计英语词汇 精品
审计英语词汇 大耳朵英语http://.ebigear. 20XX-12-23 15:05:20 【打印】 审计词汇 审计法 Audit Law, Audit Act 审计法实施条例 the Implementary Rules of the Audit law 审计标准 audit criteria，audit standard 审计准则 auditing standard 审计原则 auditing principles 审计手册 audit manual 公认审计准则 Generally Accepted Auditing Standards 审计法律规范 audit laws and regulations 审计体制 audit system 审计权限 audit purview； audit jurisdiction；audit mandate 审计职责 audit responsibility 审计监督 audit supervision； supervision through auditing 审计管辖权 audit jurisdiction 审计执法 implementation of audit laws and regulations 审计处理 audit sanction 审计处罚 audit penalty 依法审计 conduct auditing in accordance with laws 审计意见 audit opinion 审计决定 audit decision 审计建议 audit suggestion, audit remendation
审计常用英语
常用审计英语词汇 基本词汇 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,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款挂牌 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） 20 assurance engagement 保证约定 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 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 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
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
审计常用英语词汇
1.Letter of Engagement审计业务约定书 2.Assurance engagement and external audit鉴证业务和外部审计 3.Audit approach审计方法 4.Staffing人员安排 5.Deadline截止日期 6.Group Audit集团审计 7.Materiality重要性 8.Fraud舞弊；欺诈 9.Professional skepticism职业怀疑 10.Going concern永续经营 11.Tolerable Error可容忍错误 12.True and fair presentation真实公允披露 13.Reasonable assurance合理保证 14.Appointment, removal and resignation of auditors注册会计师（审计人员）的聘用、解聘和辞职 15.Types of opinion: unqualified opinion, qualified 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 16.Due care合理关注 17.Independence独立 18.Integrity诚信 19.Audit risk = inherent risk x control risk x detection risk 审计风险=固有风险x控制风险x检查风险 20.Assessing the risks of material misstatement and fraud估计（评估）重大错报或舞弊的风险 21.Analytical procedure分析程序 22.Audit documentation: working paper审计记录：工作底稿 23.Rely on the work of experts依靠专家工作 24.Internal audit内部审计 25.Evaluation of internal control内部控制评估 26.Test of control控制测试test of design, test of operation 27.Substantive procedure （time, nature, extent）实质性程序（时间、性质和程度） 28.Transaction cycle交易循环 29.Audit evidence审计证据 30.Population（样本选取的）总体 31.Assertion认定 32.Classification分类 https://www.360docs.net/doc/3719212105.html,pleteness完整性 34.Occurrence发生 35.Existence存在 36.Measurement计量 37.Presentation列示 38.Disclosure披露 39.Accuracy精确，精准（准确性）
审计英语词汇
. 审计英语词汇 大耳朵英语 2007-12-23 15:05:20 【打印】 审计词汇 审计法 Audit Law, Audit Act 审计法实施条例 the Implementary Rules of the Audit law 审计标准 audit criteria，audit standard 审计准则 auditing standard 审计原则 auditing principles 审计手册 audit manual 公认审计准则 Generally Accepted Auditing Standards 审计法律规范 audit laws and regulations 审计体制 audit system 审计权限 audit purview； audit jurisdiction；audit mandate 审计职责 audit responsibility 审计监督 audit supervision； supervision through auditing 审计管辖权 audit jurisdiction 审计执法 implementation of audit laws and regulations 审计处理 audit sanction 审计处罚 audit penalty 依法审计 conduct auditing in accordance with laws 审计意见 audit opinion 审计决定 audit decision 审计建议 audit suggestion, audit recommendation
.复核意见 conclusion of audit review 审计复议 audit appeal 审计听证 audit hearing 审计复核 audit review 审计战略 audit strategy 审计计划 audit plan 审计方案 auditing program 审计目标 auditing objective 审计范围 audit scope 审计内容 audit coverage 审计结论 audit conclusion 审计任务 audit assignments 审计结果 audit finding 审计报告 audit report 审计方法 audit method 审计过程 auditing process 审计证据 audit evidence 审计测试 audit test 审计风险 audit risk 审计抽样 audit sampling 审计软件 audit software 审计程序 auditing procedures
审计业务常用词汇
审计业务常用词汇 A Ability to perform the work 能力履行 工作 Ability to continue as a going concern 持续经营能力 Acceptability 可接受性，可接受程度Acceptable level of detection risk 检查风险的可接受水平 Acceptance of engagement 接受委托Accept an audit engagement 接受业务 委托 Acceptance procedures 承兑程序过程Accepting the engagement for the first ti me 首次接受委托 Access to asset 对资产的接触According to 根据，依据，依照Account balance 账户余额 Account balances and transaction levels 相关账户、交易层面 Account for 对……进行会计处理，核 算；解释 Accountability 经管责任问责性Accountability 成本会计 Accounting 会计，会计学 Accounting advisory serve 会计咨询服 务 Accounting estimate 会计估计Accounting firm 会计师事务所Accounting information 会计信息Accounting period 会计期间Accounting policies 会计政策Accounting policy alternative 会计政策变更 Accounting professional bodies 会计职业组织，会计职业团体 Accounting records 会计记录Accounting responsibility 会计责任Accounts receivable listing 应收帐款挂牌 Accounts receivable 应收账款Accounting service 会计服务Accounting standards 会计准则Accounting Standards for Business Enter prises 企业会计准则 Accounting system 会计系统Accounting treatment 会计处理Accruals listing 应计项目挂牌Accruals 应计项目 Accuracy 准确性，精确性 A change in engagement 变更约定书Addressee of the audit report 审计报告的收件人 An adequate accounting and internal control system 适当的会计和内部控制系统 A djust the financial statements 调整财务报表 Adjusting and reclassification entries 调整和重分类分录 Additional audit procedures 追加审计程序 Addressee 收件人，收信人Administration of State- owned Assets (the～) 国有资产管理局Administrative laws and regulations 行政法规 Adequately disclosed 适当披露Advance 预付款 Adverse impact 不利影响，负面影响Adverse opinion 反对意见 Advisory group 咨询组，顾问组Adverse opinion 否定意见 Agency fee 代理费，代理费用 A general knowledge of …， a preminary knowledge of 初步了解Aged trial balance 过期账项试算表Aged trial balance 账龄分析表Aggregate 累计总计，合计为……Aged analysis 年老的分析（法,学）研究 Aging schedule 账龄分析表 A general knowledge of 初步了解―――的情况 Agents 代理人 Aggregate 总计
会计审计英语词汇大全
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