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

45 bank rec on ciliatio n

银行对账单,余额调节表

61 clubs

62 com muni cati ons betwee n auditors and man ageme nt

通讯

在审计（查帐）员和经营之间

63 com muni cati ons on in ter nal control

通讯

64 compa nies act 公司法

46 ben eficial in terests

受益权

47 best value 最好的价值 48 busi ness risk

经营风险

49 cadbury committee 50 cash cou nt 现金盘点 cadbury 委员会

51 cash system

兑现系统

52 cha nges in n ature of en gageme nt

质上

改变债务的性

53 charges and commitme nts 54 charities 宽大

55 tom walls

tom 墙壁

费用和评论

56 chrono logy of an audit

57 CIS applicati on con trols

一审计的年代表

CIS 申请控制58 CIS en vir onments sta nd-al one microcomputers CIS

环

境单机微型计算器

59 clie nt scree ning 委托人甄别 60 closely conn ected

接近地连接

俱乐部

内部控制上的

86 cost of conversion

转换成本,加工成本

65 comparative financial statements 66 comparatives 比较的

67 compete nee 能力68 compilati on en gageme nt 84 corporate governance 公司治理,公司管制

85 corresp onding figures 相应的计算87 cost 成本69 complete ness 完整性比较财务报表

编辑债务

70 completi on of the audit

审计的结束

71 complia nee with acco unting regulati ons 作法会计规则

72 computers assisted audit tech niq ues

器援助的审计技术 (CAATS

73 con fide nee 信任 74 con fide ntiality

保密性

75 confirmation of accounts receivable

符合~的

(CAATS 计算

应收帐款的查证

76 con flict of in terest 利益冲突 77 con structive obligati on 建设的待付款

78 contingent asset 或有资产

79 con ti ngent liability

或有负债

80 con trol en vir onment 控制环境 81 con trol procedures 控制程序

82 control risk

控制风险

83 con troversy

论战

88 courtesy 优待

89 creditors 债权人

90 curre nt 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 desig n of the sample 样品的设计

95 detection risk 检查风险

96 direct verificati on approach 直接核查法

97 directio nal test ing 方向的抽查

98 directors emolume nts 董事酬金

99 directors serve con tracts 董事服务合约

100 disagreeme nt with man ageme nt 与经营的不一致

101 disclaimer of opi nio n 拒绝表示意见

102 distributio ns 分销，分派

103 documentation of understanding and assessment of con trol risk 控制风险的协商和评定的文件编集

104 docume nti ng the audit process 证明审计程序

105 due care 应有关注

106 due skill a nd care 到期的技能和谨慎

107 economy 经济

108 educatio n 教育

109 effective ness

效用,效果

130 finan cial 财务

110 efficie ncy 效益,效率 111 eligibility / i neligibility

113 en gageme nt econo mics 114 en gageme nt letter 业务约定书

115 error 差错

116 evaluating of results of audit procedures

序的结果评估

117 exam in atio ns 检查 118 existe nee 存在性 119 expectatio ns 期望差距 120 expected error 预期的错误 121 experie nee 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 assessme nt of control risk

控制风险的确定

评定

128 final audit 期末审计

112 emphasis of matter

物质的强调

合格/无被选资格

债务经济学审计手

(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

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

审计英文词汇整理

1.audit 审计 2.attestation 鉴证 3.c redibility 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/8319148980.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 t ransaction 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 m aterial 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/8319148980.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/8319148980.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

审计英语词汇

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

审计英文单词

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

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/8319148980.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/8319148980.html,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 https://www.360docs.net/doc/8319148980.html,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 https://www.360docs.net/doc/8319148980.html,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

审计英语词汇大全

审计英语词汇大全(总17页) --本页仅作为文档封面，使用时请直接删除即可-- --内页可以根据需求调整合适字体及大小--

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

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/8319148980.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）

审计英语词汇大全

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

审计常用英语词汇

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