审计英语词汇

以下是一些审计英语词汇：

1. Audit - 审计

2. Auditor - 审计师

3. Audit Report - 审计报告

4. Audit Opinion - 审计意见

5. Assurance - 可信性保证

6. Compliance - 合规性审计

7. Fraud - 欺诈

8. Internal Control - 内部控制

9. Financial Statements - 财务报表

10. Accounts Receivable - 应收账款

11. Accounts Payable - 应付账款

12. Accrual Accounting - 应计会计

13. Adverse Opinion - 否定意见

14. Aged Analysis - 年老的分析（法,学）研究

15. Agent - 代理人

16. Agreed-Upon Procedures - 约定审查业务

17. Allowances - 准备金

18. Audit Sampling - 审计抽样

19. Audit Engagement - 审计业务

20. Audit Evidence - 审计证据

21. Audit Objective - 审计目标

22. Audit Risk - 审计风险

23. Audit Plan - 审计计划

24. Audit Program - 审计程序

25. Audit Procedure - 审计程序

26. Audit Sampling Size - 审计抽样大小

27. Audit Sampling Rate - 审计抽样比率

28. Audit Sampling Probability - 审计抽样概率

29. Audit Sampling Method - 审计抽样方法

30. Audit Sampling Universe - 审计抽样范围

31. Audit Sampling Error - 审计抽样误差

32. Audit Sampling Variation - 审计抽样变化

33. Audit Sampling Confidence - 审计抽样信心

34. Audit Sampling Bias - 审计抽样偏见

35. Audit Sampling Detection Rate - 审计抽样检测率

36. Audit Sampling Coverage - 审计抽样覆盖率

37. Audit Sampling Depth - 审计抽样深度

38. Audit Sampling Frequency - 审计抽样频率

39. Audit Sampling Rate - 审计抽样比率

(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/3919212104.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/3919212104.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/3919212104.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

注会《审计》英语常用词汇

注会《审计》英语常用词汇 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/3919212104.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

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/3919212104.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

审计英语词汇

审计英语词汇审计英语词汇汇总说起审计就会想起传说中的“四大”，说起“四大”，就会想起高薪、跳板、高强度工作……不废话了，还是学英文吧，与审计有关的单词。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 accepta nee procedures 承兑程序过程 3 accountability 经管责任，问责性 4 acco un ti ng estimate 会计估计 5 acco unts receivable listi ng 应收帐款挂牌 6 acco unts receivable 应收账款 7 accruals listi ng 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）研究约定审查业务错误的分析（法，学）研究反常的错误任命伦理学任命联合的坚挺 19 associati on of chartered certified acco unts 计的证（经执业的结社（ACCA 20 assura nee en gageme nt 保证债务 21 assura nee 保证 12 age nts 代理人 13 agreed-up on procedures 14 an alysis of errors 15 ano malous error 16 appo in tme nt ethics 17 appo in tme nt 18 associated firms （ACCA 特

22 audit 审计,审核,核数

23 audit accepta nee 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 en gageme nt 审计业务约定书 27 audit evaluati on 审计评价 28 audit evide nee 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 com muni cati on 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 sampli ng 审计抽样 35 audit staffi ng 审计工作人员 36 audit tim ing 审计定时 37 audit trail 审计线索 38 audit ing sta ndards 审计准贝U 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 work ing papers 自动化了工作文件 43 bad debts 坏账 44 bank银行

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/3919212104.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） 40.Rights权利

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

常用审计英语词汇

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

常用审计英语词汇

常用审计英语词汇１aｂility toｐerｆorm the ｗｏrk 能力履行工作ﻫ 2 accep 3accountabiｌｉty 经管责任,ｔaｎce prｏcｅdｕreｓ接受程序ﻫ 问责性４aｃcｏunting estiｍate 会计估计ﻫ５ａｃcoｕｎts rｅceｉｖaｂle ｌisｔiｎg 应收账款列表ﻫ 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 aｄveｒsｅopｉniｏｎ否定意见ﻫ11 ａｇed analｙｓis 账龄分析１２aｇents代理人１3 agｒeed-uｐon procｅduｒｅｓ约定审查业务１4 ａnalysis ｏf ｅｒrｏrｓ错误分析 1６aｐpointmenｔetｈ1５anｏmａlｏus eｒror 反常的错误ﻫ icｓ接受任命的相关职业道德考虑 17 apｐointment 任命１8 associａted fｉrms 关联公司 1９ａssｏciａtion of ｃhａrtｅred cｅｒtｉfｉｅｄaｃcouｎts(ACCA) 英国特许注册会计师公会 20 assurａnce engａgement保证约定

21aｓsuranｃe 保证２2 audit 审计,审核,核数 23 audｉｔacceptancｅ接受审计２4audit aｐｐroacｈ审计方法２5 ａuditｍｉtteｅ审计委员会,审计小组 27audｉｔeｖ２6 auｄit ｅｎｇagemｅnt 审计业务约定书ﻫ aluaｔion 审计评价ﻫ28audｉt evｉｄeｎce 审计证据 29 aｕditｐｌan审计计划 30audit proｇｒam 审计程序 31 ａudit report as ａｍeans of municatｉon 作为沟通方式的审计报告ﻫ32 audｉt ｒeｐort 审计报告 33ａudｉt risk 审计风险ﻫ３4audit samｐlｉng 审计抽样ﻫ35 audit ｓtaffing 审计工作人员调配３6 audiｔtimｉng审计时间安排ﻫ37 auｄiｔtrail 审计线索38ａuditiｎｇstaｎdardｓ审计准则ﻫ39 ａudiｔors dｕｔy of carｅ审计人员的审慎职责ﻫ40auditors report审计报告 41 ａuｔhority attａched to IＳAs 遵守国际审计准则ﻫ42 automated wｏrｋｉng papｅrs 电子工作底稿 43 ｂad debts 坏账４4 bank 银行 4５baｎｋｒeｃonciliatioｎ银行对账单,余额调节表 46ｂeneｆｉcial interｅsｔs 受益

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