(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

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

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/d019164715.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/d019164715.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/d019164715.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 45 bank reconciliation 银行对账单,余额调节表

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

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/d019164715.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）

审计常用英语词汇

常用审计英语词汇

常用审计英语词汇 1abilitytoperformthework能力履行工作 2acceptanceprocedures接受程序 3accountability经管责任,问责性 4accountingestimate会计估计 5accountsreceivablelisting应收账款列表 6accountsreceivable应收账款 7accrualslisting应计项目列表 8accruals应计项目 9accuracy准确性 10adverseopinion否定意见 11agedanalysis账龄分析 12agents代理人 13agreed-uponprocedures约定审查业务 14analysisoferrors错误分析 15anomalouserror反常的错误 16appointmentethics接受任命的相关职业道德考虑 17appointment任命 18associatedfirms关联公司 19associationofcharteredcertifiedaccounts（ACCA）英国特许注册会计师公会 20assuranceengagement保证约定

21assurance保证 22audit审计,审核,核数 23auditacceptance接受审计 24auditapproach审计方法 25auditcommittee审计委员会,审计小组 26auditengagement审计业务约定书 27auditevaluation审计评价 28auditevidence审计证据 29auditplan审计计划 30auditprogram审计程序 31auditreportasameansofcommunication作为沟通方式的审计报告 32auditreport审计报告 33auditrisk审计风险 34auditsampling审计抽样 35auditstaffing审计工作人员调配 36audittiming审计时间安排 37audittrail审计线索 38auditingstandards审计准则 39auditorsdutyofcare审计人员的审慎职责 40auditorsreport审计报告 41authorityattachedtoISAs遵守国际审计准则

(完整word版)审计专业词汇中英对照

audit evidence 审计证据audit program 审计方案 audit procedures 审计程序competence 适当性 sufficiency 充分性combined effect 联合效应persuasiveness 说服力relevance 相关性effectiveness 有效性objectivity 客观性timeliness 及时性physical evidence 实物证据confirmation evidence 函证证据documentation evidence 书面证据analytical procedures 分析程序获得的数据inquires of the client 询问客户获得的证据reperformance evidence 重新执行获得的证据observation evidence 观察获得的证据auditing standards 审计准则sample size 样本规模 accounts receivable 应收账款notes receivable 应收票据 liabilities 负债advances from customers 客户预付款mortgages payable 应付抵押账款bonds payable 应付债券 owners’ equity 所有者权益creditor 债权人 lender 借款人mortgagor 抵押人 bondholder 债券持有人shares outstanding 发行在外股份contingent liabilities 或有负债examine 检查 scan 浏览read 阅读 recomputed 重新计算foot 加总 trace 追查compare 比较 count 盘点observe 观察 inquire 询问vouch 核对 audit documentation 审计档案audit files 审计文件 audit working papers 审计工作底稿interest receivable 应收利息permanent files 永久文件working trial balance 试算平衡草稿adjusting and reclassification entries 调整分录及重分类分录 supporting schedules 支持性档案cash count sheet 现金盘点表 bank reconciliation 银行存款余额调节表trial balance/list 试算平衡表（列表）reconciliation of amounts 金额调节表acceptable audit risk 可接受审计风险inherent risk 固有风险business risk 经营风险analytical procedures 分析程序materiality 重要性水平 control risk 控制风险fraud risks 舞弊风险 directors 董事会the audit committee 审计委员会corporate charter and bylaws 公司章程与规章meeting minutes 会议记录 material misstatements 重大错报enterprise risk management 企业风险管理short-term debate-paying ability 短期偿债能力current ratio 流动比率 liquidity activity ratio 流动性比率inventory turnover 存货周转率 long-term obligation 长期义务debt to equity 债务权益比profitability ratio 盈利能力比率profit margin 利润率 planning phase 计划阶段going concern 持续经营能detailed test 细节测试testing phase 测试阶段completion 完成阶段gross margin 毛利率 cash ratio 现金比率quick ratio 速动比率accounts receivable turnover 应收账款周转率debt to equity 债务权益比

审计英文单词

审计英文单词 LT