IT审计相关知识(英文版)
审计英文词汇整理.doc
审计英文词汇整理.docoverall 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 lawstatement 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 principlesvalue 可变现净值审计手册 audit manualroom 仓库公认审计准则 Generally Accepted Auditinginvoice 销售发票Standardslist 价目表审计法律规范 audit laws and regulationsconfirmation request 积极式询证函审计体制 audit systemconfirmation request 消极式询证函审计权限 audit purview ；audit jurisdiction ；requisition 请购单audit mandatereport 验收报告审计职责 audit responsibilitymargin 毛利审计监督audit supervision ；supervision overhead 制造费用through auditingrequisition 领料单审计管辖权 audit jurisdiction存货盘点审计执法 implementation of audit laws andcertificate 债券regulationscertificate 股票审计处理 audit sanctionreport 审计报告审计处罚 audit penalty被审计单位依法审计 conduct auditing in accordance withof the audit report 审计报告的收件人lawsopinion 无保留意见审计意见 audit opinionopinion 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 publicaccountant 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 informationsystems auditor（CISA）。
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42.transactions without substance 虚假交易2.attestation 鉴证43.unusual pressures 异常压力3.credibility 可信赖程度44.the suspected noncompliance 涉嫌存在违法行为4.audit of financial statements 财务报表审计45.materialiy 重要性5.agreed-upon procedures 执行商定程序46.exceed the materiality level 超过重要性水平6.high levels of assurance 高水平保证47.approach the materiality level 接近重要性水平/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 in9.relevance 相关性10.professional skepticism 职业谨慎related account balances and transaction11.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 the55.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------------- 精选文档 -----------------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/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/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/doc/121039732.html,putation 计算106.bank reconciliation 银行存款余额调节表可编辑------------- 精选文档 -----------------107.balance sheet date 资产负债表日127.disclaimer of opinion 无法表示意见/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 Act111.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 standard113.negative confirmation request 消极式询审计准则 auditing standard证函审计原则 auditing principles114.purchase requisition 请购单审计手册 audit manual115.receiving report 验收报告公认审计准则Generally Accepted Auditing116.gross margin 毛利Standards117.manufacturing overhead 制造费用审计法律规范audit laws and regulations118.material requisition 领料单审计体制 audit system119.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 responsibility122.audit report 审计报告审计监督audit supervision ；supervision 123.entity 被审计单位through auditing124.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 and125.unqualified opinion 无保留意见regulations126.qualified opinion 保留意见审计处理 audit sanction可编辑------------- 精选文档 -----------------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 testlaws 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auditingproceduresrecommendation 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------------- 精选文档 -----------------财务收支审计 audit of financial revenues and 专项审计 special auditexpenditures 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 auditingaudit 突击审计 surprise audit离任经济责任审计term-end accountability 审计报告audit reportaudit 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。
审计英语笔记总结范文
一、背景随着我国经济的快速发展，审计行业在国际上的地位日益提高。
作为一名审计人员，具备一定的英语水平是必不可少的。
为了更好地应对国际审计业务，提高自己的英语能力，我近期参加了审计英语培训课程。
以下是我在培训过程中的笔记总结。
二、审计英语的基本要素1. 审计术语审计英语中，审计术语是基础。
掌握以下常用审计术语，有助于提高英语水平：（1）Audit：审计（2）Auditor：审计师（3）Auditing：审计学（4）Financial statement：财务报表（5）Internal control：内部控制（6）Substantive testing：实质性测试（7）Compliance testing：合规性测试2. 审计方法审计英语中，掌握审计方法对于理解审计流程至关重要。
以下是一些常用审计方法：（1）Risk assessment：风险评估（2）Audit planning：审计计划（3）Audit evidence：审计证据（4）Audit report：审计报告（5）Follow-up procedures：后续程序3. 审计沟通审计过程中，沟通至关重要。
以下是一些常用审计英语沟通技巧：（1）Expressing opinions：表达观点（2）Asking questions：提问（3）Listening actively：积极倾听（4）Using clear and concise language：使用清晰简洁的语言三、审计英语的应用场景1. 审计工作函审计工作函是审计师与被审计单位沟通的重要方式。
以下是一个审计工作函的例子：Subject: Audit Work RequestDear [Recipient],We are writing to request your assistance in conducting an audit of [Company Name] for the year ended [Date]. Please provide us with the following information:1. Financial statements for the year ended [Date]2. Internal control documentation3. Any other relevant informationWe appreciate your cooperation and look forward to your prompt response.Best regards,[Your Name][Your Title][Your Company]2. 审计报告审计报告是审计工作的最终成果。
审计英语——精选推荐
审计英语审计英语教学⼤纲Chapter 1 An Introduction to AuditingChapter 2 Auditing StandardsChapter 3 Professional Ethics and Legal LiabilityChapter 4 Audit Objectives and Audit ProcessChapter 5 Audit ReportChapter 6 Audit Evidence and Working PapersChapter 7 Audit Planning and MaterialityChapter 8 Understanding the Entity and its Environment and Assessing the Risks of Material MisstatementChapter 9 Auditor’s Procedures in Response to Assessed Risks Chapter 10 Audit SamplingChapter 11 Audit of the Sales and Collection CycleChapter 12 Audit of the Acquisition and Payment CycleChapter 13 Audit of the Manufacturing CycleChapter 14 Audit of the Capital Acquisition and Payment Cycle Chapter 15 Audit of the Cash BalancesChapter 16 Completing the AuditChapter 1 An Introduction to Auditing1.1 Definition of auditing1.2 Auditing, attestation and assurance1.3 The three parties involved in auditing1.4 The classification of audit1.5 Types of auditors1.6 Distinction between auditing and accountingLearning ObjectivesAfter studying this chapter, you should be able to1. Understand the definition of auditing.2. Understand the relationship among auditing, attestation andassurance.3. Comprehend the differences between auditing and review.4. Learn the three parties involved in auditing.5. Learn the classification of audit.6. Learn the types of auditors.7. Comprehend the distinction between auditing and accounting.Dependable information is essential to the very existence of our society. The investor making a decision to buy or sellsecurities, the bankerdeciding whether to approve a loan, the government in obtainingrevenue based on income tax returns, all are relying upon informationprovided by others. In many of these situations, the goals of theproviders of information run directly counter to those of the users of theinformation. Implicit in this line of reasoning is recognition of the socialneed for independent public accountants-individuals of professionalcompetence and integrity who can tell us whether the information thatwe use constitutes a fair picture of what is really going on.1.1 Definition of auditingGlossaryauditing 审计assertion 认定GAAP(general accepted accounting principles) 公认会计准则review审阅reasonable assurance 合理保证limited assurance 有限保证misstatement 错报positive assurance 积极鉴证negative assurance 消极鉴证There are different definitions about auditing from the history development of auditing. Some people defined the auditing is theappraisal process, some defined that the auditing is the evaluationprocess, and others defined that the auditing is the economic controlprocess. The most accepted definition for auditing should be stated asfollows:“Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions andevents to ascertain the degree of correspondence between thoseassertions and established criteria and communicating the results tointerested users.”From this definition, several important words are needed to pay attention to. First, auditing is a systematic process. It is not the appraisalprocess, evaluation process, or economic control process. Second, whenthe auditor collects the evidence, they need to keep objectivity. Third,the collected evidence should be compared with the assertions.Assertions are the implication or representation by management. Forth,the auditor’s report is about the degree of correspondence betw eenassertions and established criteria. The results of auditing will beavailable to all the interested users. Fifth, the established criteria usuallyrefer to GAAP(general accepted accounting principles).There is another definition-review, which is similar to audit, but there are many differences between them. The audit offers reasonableassurance about verified information, whereas the review offers limitedassurance about verified information. What does reasonable assurancemean It means that the audit cannot find all the misstatements becauseof his or her knowledge and scope limitation. However, the auditors trytheir best to collect sufficient evidence to prove their opinions. Thelimited assurance means that the auditors just use limited procedures tocollect evidence, which just includes inquiry and analytical procedures.They don’t try their best to collect evidence so that they only can offerthe limited assurance. That’s why we call audit is a positive assurance,and the review is a negative assurance.1.2 Auditing, attestation and assuranceGlossaryin all material respects 在所有重⼤⽅⾯credibility 可信性，可信程度attestation 鉴证assurance 保证或可信性保证agreed-upon procedures 执⾏商定程序high levels of assurance ⾼保证⽔平moderate levels of assurance 中等保证⽔平reliability 可靠性，可靠程度relevance 相关，相关性assurance standards 鉴证准则The phrases used to express the CPA’s opinion are “give a true and fair view” or “present fairly, in all material respects,”which are equivalent terms. Although the CPA’s opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.A financial statement audit is, by far, the most common type of assurance engagements. Many times, the term "attestation" is used to describe the same activities as auditing. However, CPAs attest to the reliability of a wide range of other types of information, including financial forecasts, internal control, compliance with laws and regulations.There is a broad range of assurance engagements, which includes engagements of the following:1. Engagements to report on a broad range of subject matters covering financial and non-financial information.2. Engagements intended to provide high or moderate levels of assurance.3. Attest and direct reporting engagements.4. Engagements to report internally and externally.5. Engagements in the private and public sector.Not all engagements performed by CPAs are assurance engagements. Other engagements frequently performed by CPAs that are not assurance engagements include the following.1. Agreed-upon procedures.2. Compilation of financial or other information.3. Preparation of tax returns where no conclusion is expressed, and tax consulting.4. Management consulting.5. Other advisory services.In China, the assurance standards are issued in 2006 and implemented on January 1, 2007. The “assurance” in China means assurance service and attestation service.Assurance engagement 鉴证业务Audit 审计Review Engagement审阅业务Review of internal control内部控制审核The Examination of Prospective Financial Information预测性财务信息审核Related services 相关服务Management Consulting管理咨询Agreed-upon Procedures商定程序Compilation代编Taxation services税务服务Accounting services会计服务1.3 The three parties involved in auditingGlossaryauditor 审计机构、审计⼈员CPA firms 会计师事务所accountability 受托经济责任financial statement 财务报表independence 独⽴性We know that there are three parties involved in auditing, and they are auditors, owners and managers. The auditors are the first party in thisrelationship and they usually refer to CPA firms. The owners are thethird party in this relationship. The owners entrust the auditors to do theauditing. The relationship between the owners and managers is calledaccountability, which is the responsibility or obligation of managers tooperate and manage the economic resources entrusted by the owners.The managers must report the situation of application of economicresources to the owners and the owners will assess the performance ofmanagers through the information. From the point of managers’ view,there is a conflict between the position of entrustee and thecompensation related to performance. So they will offer different information to satisfy the owners. The owners have no direct information from the company, therefore, they invite the auditor to assess the information offered by the management.This is why the auditing appeared. The owners entrust the auditors to audit the managers, and the auditors report the results to the owners. When the auditors audit the managers, the managers should feedback the information the auditors want.However, this three-party relationship is changing in the real life. The managers instead of the owners entrust the auditors to do auditing. Because government requires many companies to offer the audited financial statement, the managers have to ask the auditors to audit the financial statements.So the managers control the auditors because the managers become the entrustor and they decide the employment and salaries of auditors. This kind of relationship impairs the independence of auditors.1.4 The classification of auditGlossaryCPA firms auditing 注册会计师审计government auditing 国家审计internal control auditing or internal auditing 内部审计proprietorship独资general partnership 普通合伙制Limited Liability Company (LLC) 有限责任制Limited Liability Partnership (LLP) 有限责任合伙制CPA(Certified Public Accountant) 注册会计师Big Four 四⼤（国际性会计师事务所）Glossaryfinancial statement audit 财务报表审计compliance audit 合规性审计operational audit 经营审计fixed time audit 定期审计flexible time audit 不定期审计auditing at the client’s company 就地审计auditing at CPA firms 报送审计Micro-audit 微观审计Macro-audit 宏观审计Glossarydomestic audit 国内审计overseas audit 海外审计international audit 国际审计Accounting number-based audit approach 账项基础审计System-based audit approach 制度基础审计Risk-oriented audit approach 风险导向审计There are many ways to classify the audit. First, according to the different auditors, there are three main auditing, and they are CPA firmsauditing, government auditing, and internal control auditing. The CPA firms usually have four types, proprietorship, general partnership, limited liability company, and limited liability partnership. Proprietorship is organized by one CPA (Certified Public Accountant), and the owner will bear all the liabilities of the company. If the assets of company cannot offset the liabilities, the owner has to use his or her own property to pay off the obligations. The general partnership is organized by two or more than two CPAs, and all the owners bear the liabilities of company according to the share of assets. If the assets cannot offset the liabilities, they also must use their own property to pay off the obligations.The limited liability company is organized by buying share stock of company and the owners have limited responsibilities for the liabilities of company according to how many stocks they hold. Their own properties will not be used to offset the liabilities of company. The limited liability partnership has the characteristics of partnership and corporation. The CPA firms are responsible for all the liabilities, but only the partner who brought up the loss for CPA firms will undertake all the obligations. The big four CPA firms in USA are all partnership corporations. In China, only two types of firms are allowed-general partnership and limited liability company.The government audit is implemented by the members in the government and the audit department is a department of government.The internal audit is operated by employees within the company andthe audit department is a department in the company.“The Big Four”Deloitte & Touche 德勤Price Waterhouse Coopers 普华永道;Ernst & Young 安永;KPMG 毕马威Second, according to the objects of auditing, the audit can be divided into three types-financial statement audit, compliance audit, and operational audit.Financial statement audit is conducted to determine whether all the material aspects in the overall financial statements are stated in accordance with specified criteria. The financial statements include balance sheet, income statement, the statement of cash flows, as well as accompanying footnotes. This is the main engagement for CPA firms. ?The operational audit is a review of any part of an organization’s operating procedures and methods for the purpose of evaluating efficiency and effectiveness. In operational auditing, the reviews are not limited to accounting. They can include the evaluation of organization structure, computer operations, production methods, marketing, and any other area in which the auditor is qualified. After the completion of an operational audit, the auditors will give some recommendations for improving the operations to the managers. The government audit and internal audit focus on the operational audit. Internal audit also includes compliance audit.The compliance audit is to determine whether the auditee is following specific procedures, rules, or regulations set by some higher authority. ?Third, according to the time to perform the engagement, the audit can be divided into two types-fixed time audit and flexible time audit.The fixed time audit means that the auditors perform the auditing at the fixed time every year. The typical example is financial statement audit and CPA firms audit. The financial statement audit starts after the balance sheet date.The other one is flexible time audit, which is to be performed in flexible time. It usually depends on higher authorities’ or manager’s determination. For example, the internal audit is performed when the manager thinks it is necessary.Forth, according to the place to conduct the auditing, there are two types of audit-auditing at the client’s company, auditing at CPA firms.Auditing at the client’s company means that the auditors go to client’s company and perform the auditing there. This type is suitable for thosecompanies which have complex business and a large amount of accounting documents. So it is impossible to take these documents to CPA firms. This is a common way to conduct the auditing.Auditing at CPA firms means that the client sends the documents to CPA firms and auditors conduct auditing at CPA firms. This type isapplicable for those companies which have simple business and a small number of accounting documents.There are also other classifications of audit. According to the scope ofauditing functions, there are Micro-audit and Macro-audit. According to the boundary of country, there are domestic audit, overseas audit, and international audit.According to auditing approachesAccounting number-based audit approach账项基础审计System-based audit approach制度基础审计Risk-oriented audit approach风险导向审计1.5 Types of auditorsGlossaryExternal auditors 外部审计⼈员Internal auditors内部审计⼈员Government auditors政府审计⼈员GAO(the General Accounting Office) 审计总署External auditorsExternal auditors are often referred to as independent auditors or certified public accountants. They audit financial statements for publicly traded and private companies, partnerships, individuals and other types of entities. They may also conduct compliance, operational audits for such entities. Professional standards require that external auditors maintain their objectivity and independence when providing auditing or other attestation services for clients.Internal auditorsNearly every large corporation maintains an internal auditing staff. Internal auditors are also employed extensively by governmental andnon-profit organizations. A principal goal of the internal auditors is to investigate and appraise the effectiveness with which the various organizational units of the company are carrying out their assigned functions. Much attention is given by internal auditors to the study and appraisal of internal control.A large part of the work of the internal auditors consists of operational audits; in addition, they may conduct numerous compliance audits. The number and kind of investigative projects vary from year to year. Unlike the CPAs, who are committed to verify each significant item in the annual financial statements, the internal auditors are not obligated to repeat their audits on an annual basis.Government auditorsGovernment auditors are employed by federal, state, and local agencies. At the federal lever, two agencies use auditors extensively: the General Accounting Office (GAO) and the Internal Revenue Service (IRS). The GAO is under the direction of the comptroller general of the United States and is responsible to Congress. The majority of the audits conducted by GAO auditors are compliance and operational audits.The IRS is part of the US Treasury Department. The main activity of IRS auditors is examining and auditing the books and records of individuals and other organizations to determine their federal tax liability. IRS audit are typically compliance audits.Relations between internal and external auditorsThe similarities :1) Both external and internal auditors need technical competence and adequate training; both should continue their professional education bytaking courses (usually called Professional Development) over thecourse of their professional lives.2) Both auditors should be professional in their work and should exercise due care in the conduct of their respective audits.3) The techniques used by both auditors (for example, evidence gathering, sampling to draw conclusions about populations, issuingreports at the completion of their work) are very similar.4) Both internal and external auditors can perform audits of financial information.The differences :1) Internal auditors are employees of the company. External auditors are independent professionals who provide a service to companies for afee.2) The independence of internal auditors depends on the position of the internal audit function in the company and to whom they report. Theindependence of external auditors depends on their mental attitude,behavior, and relationship to the client.3) Internal auditors prepare reports for management, whereas external auditors prepare reports for wide circulation, such as shareholders,banks, and government regulatory bodies.4) Internal auditors usually assess the efficiency, economy, and effectiveness of the operations(3E) of the company and may or may notaudit financial matters. External auditors usually focus on the company’s financial statements.Make use of internal auditin external auditInternal audit is a part of internal control.They have consistency in their work, so we can make use of internal audit results.In external audit we make use of internal audit, which improve efficiency and save cost.1.6 Distinction between auditing and accountingGlossaryaccounting 会计Many financial statements users and members of the general public confuse auditing with accounting. The confusion results because most auditing is usually concerned with accounting information, and many auditors have considerable expertise in accounting matters. The con fusion is increased by giving the title ‘certified public accountant’ to many individuals who perform audits.Accounting is the recording, classifying, and summarizing of economic events in a logical manner for the purpose of providing financial information for decision-making. The function of accounting is to provide certain types of quantitative information that management and others can use to make decisions. To provide relevant information, accountants must havea thorough understand of the principles and rulesthat provide the basis for preparing the accounting information. Inaddition, accountants must develop a system to make sure that theentity’s economic events are properly recorded on a timely basis and ata reasonable cost.In auditing accounting area, the concern is determining whether recorded information properly reflects the economic events thatoccurred during the accounting period. Because accounting rules are thecriteria for evaluating whether the accounting information is properlyrecorded, and auditor involved with these data must also thoroughunderstand those rules. In the context of the audit of financialstatements, the rules are GAAPs.In addition to understand accounting, an auditor must possess expertise in the accumulation and interpretation of audit evidence. It isthis expertise that distinguishes auditors from accountants. Determiningthe proper audit procedures, deciding the number and types of items totest, and evaluating the results are problems unique to the auditors.Will financial statement audits become obsoleteSome products have rather limited life cycles. However, first legislated in the British Companies Act 1844, financial audits have survived forover a century. Does this suggest unusual endurance of obsolescence Inthe information era, stockholders are demanding information that is farmore current and far more pertinent to their decision-making needs.Balance sheets were designed to show what a business would be worthif it was liquidated today. What managements need, however, arebalance sheets that relate the enterprise’s current condition to its future wealth-producing capacity. This is not to say that there is no need for financial statements. Rather, there is a need for statements that capture the value of information.In response to claims that financial statements may no longer be relevant, the AICPA established a Special committee on Financial Reporting, chaired by Edmund Jenkins, to recommend improvements in business reporting. Following three years of deliberations, the Committee released a series of recommendations, among which business report forward-looking information.Review Questions1. Explain the relationship among audit services, attestation services, and assurance services, and give examples of each.2. Discuss the definition of auditing.3. State the four major types of services CPA firms perform, and explain each.Problems and DiscussionAudits can be categorized into three types: (1) financial statements audits, (2) compliance audits, and (3) operational audits. Auditors also can be categorized into three types: (1) CPA firms, (2) internal auditors, and (3) governmental auditors. Required:For each of the following descriptions, indicate which type of audit best characterizes the nature of the audit being conducted. Also indicatewhich type of auditor is likely to perform the audit engagement.Determine the fair presentations of the Sjex Chemical’s balance sheet, income statement, and statement of cash flows. Evaluate the Computer Services Department of a government unit in terms of the efficient and effective use of corporate resources.Audit the Federal income tax returns of an officer of the corporation. Review the computer operations of a corporation to evaluate whether the computer center is being operated as efficiently as possible. Choice1. Which of the following professional services would be considered an attestation engagementa. A consulting services engagement to provide computer-processing advice to a clientb. An engagement to report on statutory requirements,c. An income tax engagement to prepare federal and state tax returns.d. The compilation of financial statements from a client’s financial records.2. A primary purpose of an operational audit is to providea. a means of assurance that internal accounting controls are functioning as planned.b. a measure of management performance in meeting organizational goals.c. the results of internal examinations of financial and accounting matters to a company’s top-level management.。
审计英语英语
审计英语英语Auditing, in essence, is the process of systematically examining and verifying an organization's financial records and transactions. It ensures transparency and compliance with financial regulations.The role of an auditor is critical in maintaining the integrity of financial systems. They scrutinize accounts, identify discrepancies, and recommend corrective measures to enhance the reliability of financial reporting.In the corporate world, auditing is not just limited to financial aspects. Environmental, social, and governance (ESG) audits are gaining prominence, reflecting the growing concern for sustainable business practices.For students, understanding the basics of auditing is essential for a career in finance or accounting. It providesa foundation for evaluating the financial health of organizations and making informed decisions.Auditing also extends to the digital realm, with the rise of cybersecurity audits. These audits assess the security measures of digital systems, ensuring the protection of sensitive data from cyber threats.As technology advances, the auditing profession continues to evolve. Auditors must adapt to new tools and techniques,such as data analytics and artificial intelligence, to stay relevant in the ever-changing landscape.The importance of auditing cannot be overstated. It is a vital component in the fight against financial fraud and a key factor in building trust between stakeholders and organizations.In conclusion, auditing is a multifaceted discipline that plays a pivotal role in the financial ecosystem. It requires a combination of technical expertise, analytical skills, and an unwavering commitment to ethical standards.。
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risk of incorrect acceptance 误受风险trial balance 试算平衡表cross-referencing 索引和交叉索引现金收入disbursement现金支出statement 银行对账单reconciliation 银行存款余额调节表sheet date 资产负债表日value 可变现净值room仓库invoice 销售发票list 价目表confirmation request 积极式询证函confirmation request消极式询证函requisition 请购单report 验收报告margin 毛利overhead 制造费用requisition 领料单存货盘点certificate 债券certificate 股票report 审计报告被审计单位of the audit report 审计报告的收件人opinion 无保留意见opinion 保留意见of opinion 无法表示意见opinion否定意见审计词汇审计法 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审计调查 audit investigation审计小组 audit team审计线索 audit trail工作底稿 working paper绕过计算机审计 auditing around the computer通过计算机审计 auditing through the computer计算机辅助审计 computer-assited audit信息技术审计 IT audit合法性审计 compliance audit, regularity audit合规性审计 compliance audit综合审计 comprehensive audit效益审计 value for money audit （VFM audit）绩效审计 performance audit财务审计 financial audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit 离任经济责任审计 term-end accountability audit管理审计 management audit项目审计 project audit外部审计 external audit内部审计 internal audit政府审计 government audit联合审计 joint audit实地审计 field audit期末审计 final audit期中审计 interim audit定期审计 periodic audit初次审计 initial audit初步审计 preliminary audit事后审计 post-audit事前审计 pre-audit事中审计 concurrent audit专项审计 special audit法定审计 statutory audit后续审计 successive audit跟踪审计 follow up audit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）注册公共会计师 certified public accountant（CPA）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。
审计英语词汇大全
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（ACCA20 assura nee en gageme nt 保证债务21 assura nee 保证12 age nts 代理人 13 agreed-up on procedures14 an alysis of errors 15 ano malous error 16 appo in tme nt ethics17 appo in tme nt18 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U39 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 clubs62 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 wallstom 墙壁费用和评论56 chrono logy of an audit57 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 (CAATS73 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 neligibility113 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。
审计英语-
审计英语Auditing is a process that is used to evaluate an organization's financial and operational procedures. It is an essential function for any business, as it helps to ensure the accuracy and reliability of financial statements, identify potential areas of risk, and provide recommendations for improvement.In the auditing process, an external auditor is appointed to review the company's financial documents, including the balance sheet, income statement, and cash flow statement. The auditor will also review the company's internal controls and assess their effectiveness. This is done to determine if the company's financial statements accurately reflect its financial position and if there are any material misstatements or errors.During the audit, the auditor will gather evidence to support their findings. This evidence can include physical documents, such as invoices and receipts, as well as digital data, such as bank statements and accounting software files. The auditor will then analyze this evidence and draw conclusions about the company's financial position.There are many different types of audits, including financial audits, operational audits, and compliance audits. Financial audits are the most common type of audit, as they focus on the accuracy and reliability of financial statements. Operational audits, on the other hand, examine an organization's operational procedures to identify potential areas of inefficiency or waste. Compliance audits are conducted to ensure that an organization is complying with legal and regulatory requirements.The findings of an audit are presented in an audit report. This report includes the auditor's opinions and recommendations for improvement. If material misstatements or errors are identified, the auditor may issue a qualified or adverse opinion, which means that the financial statements cannot be relied upon.In conclusion, auditing is an essential process for any organization. It helps to ensure the accuracy and reliability of financial statements, identify potential areas of risk, and provide recommendations for improvement. The audit process involves gathering evidence, analyzing that evidence, and presenting findings in an audit report. Different types of audits are used for different purposes, including financial audits, operational audits, and compliance audits.。
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 accepta nee procedures 接受程序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 应收账款列表6 acco unts receivable 应收账款7 accruals listi ng 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 an alysis 账龄分析12 agents代理人13 agreed-up on procedures 约定审查业务14 an alysis of errors 错误分析15 ano malous error 反常的错误16 appoi ntme nt ethics 接受任命的相关职业道德考虑17 appo in tme nt 任命18 associated firms 关联公司19 associatio n of chartered certified acco unts ( ACCA 英国特许注册会计师公会20 assura nee en gageme nt 保证约定21 assuranee 保证22 audit 审计,审核,核数23 audit aeeepta nee 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 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 eom muni eati on 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 sampli ng 审计抽样35 audit staffi ng 审计工作人员调配36 audit timi ng 审计时间安排37 audit trail 审计线索38 audit ing sta ndards 审计准贝U39 auditors duty of eare 审计人员的审慎职责40 auditors report 审计报告41 authority attaehed to ISAs遵守国际审计准则42 automated work ing papers 电子工作底稿43 bad debts 坏账44 bank银行45 bank reconciliation 银行对账单，余额调节表46 ben eficial in terests 受益47 best value 最好的价值48 business risk 经营风险，商业风险49 Cadbury committee Cadbury 委员会50 cash cou nt 现金盘点51 cash system 现金系统52 cha nges in n ature of en gageme nt 改变约定的性质上53 charges and commitme nts 费用和承诺54 charities 慈善机构55 CIS application con trols 控制信息系统的应用控制56 CIS en vir onments sta nd-al one microcomputers 单机控制环境57 clie nt scree ning 客户甄另U58 closely conn ected 有密切关系59 clubs俱乐部60 com muni cati ons betwee n auditors and man ageme nt 注册会计师和管理层的沟通61 com muni cati ons on in ternal con trol 内部控制上的沟通v1.0可编辑可修改62 compa nies act 公司法63 comparative finan cial stateme nts64 comparatives 比较的65 compete nee 能力66 compilati on en gageme nt 编辑约定书67 complete ness 完整性68 completi on of the audit 审计完成69 complia nee with acco un ti ng regulati ons规则70 computers assisted audit tech niq ues 助审计技术 (CAATS71 con fide nee 保密72 con fide ntiality 保密性73 confirmation of accounts receivable74 con flict of in terest 利益冲突75 con structive obligati on 推定义务76 contingent asset 或有资产77 con ti ngent liability 或有负债78 con trol en vir onment 控制环境79 con trol procedures 控制程序80 con trol risk 控制风险比较财务报表符合~的作法会计(CAATs计算机辅应收账款的询证81 controversy 矛盾，冲突82 corporate gover nance 公司治理机制83 corresp onding figures 对应数字84 cost of con version 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system (DBMS 数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 desig n of the sample 抽样设计93 detection risk 检查风险94 direct verificati on approach 直接核查法95 directi onal testi ng 定向测试96 directors emolume nts 董事酬金97 directors serve con tracts 董事服务合约98 disagreeme nt with man ageme nt 与管理层不一致99 disclaimer of opi nio n 拒绝表示意见100 distributions 分销，分派101 docume nti ng the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 eco nomy 经济105 educatio n 教育106 effectiveness 效用，效果107 efficie ncy 效益,效率108 eligibility / i neligibility 合格/109 emphasis of matter 强调事项110 engagement economics 契约经济学111 en gageme nt letter 业务约定书112 error 差错113 evaluating of results of audit procedures 的评估114 exam in ati ons 检查115 existe nee 存在性116 expectatio ns 期望117 expected error 期望误差118 experie nee 经验119 expert 专家120 external audit 独立审计，外部审计121 external review reports 外部复核报122 fair 公正123 fee negotiation 费用协商无被选资格审计程序结果124 final assessment of control risk控制风险的最终评定125 final audit 期末审计126 finan cial stateme nt asserti ons 财政报告认定127 finan cial 财务128 fini shed goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fun dame ntal prin ciples 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumptio n 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 huma n resources 人力资源141 in come tax 所得税142 in depe ndent estimate 独立估计143 in formati on tech no logy 信息技术144 in here nt risk 固有风险145 in sura nee 保险146 intan gibles 无形147 in tegrity 诚实148 in terim audit 中期审计149 in ternal audit ing 内部审计150 in ternal auditors 内部审计师151 in ter nal con trol evaluati on questi onn aires （ICEQ9 内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 in ternal co ntrol system 内部控制系统154 internal review assig nment 内部评价任务155 in ter nati onal audit and assura nee sta ndards board （IAASB 国际的审计和保证标准理事会（IAASE）156 in ter nati onal audit ing practice stateme nts （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 in ve ntory valuation 存货估价160 legal and regulatio ns 法规161 legal obligation 法定义务，法定责任162 levels of assura nee 保证程度163 liability 负债limitation on scope审计范围限制man ageme nt 管理man ageme nt in tegrity管理层诚信 man ageme nt represe ntati on letter 管理当局声明书 marketing 推销,营销,市场学material incon siste ncy 重要的不一致 material misstateme nts of fact 重大误报materiality 重要性 measurement 计量microcomputers 微型计算器 modified reports 变更报告 narrative no tes 描述注释nature 性质 negative assura nee 消极保证 net realizable value可变现净值164 165 166 167 168 169 170 171172 173 174 175 176 177 178 179 180 181 182183 184 185limitation of audit审计的局限性limitations of con trols system 控制系统的局限性litigation and claims 诉讼和赔偿litigation 诉讼loans 借款,贷款 long term liabilities长期负债non-curre nt asset register 固定资产财产登记186 non-executive directors非执行董事187 non-sampli ng risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurre nee 出现191 on-li ne computer systems 在线计算器系统192 ope ning bala nces 期初余额193 operational audits 经营审计，作业审计194 other in formation 其他的信息195 outsourc ing in ter nal audit 将内审功能外包196 overall review of finan cial stateme nts 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorptio n 管理费用吸收199 periodic plan 定期的计划200 perma nent audit files 永久审计档案201 perso nal relatio nships 个人的亲属关系202 pla nning 计划编制203 population 抽样总体204 precision 精密205 prelimi nary assessme nt of con trol risk 控制风险的初步评估206 prepayments 预付款项207 prese ntati on and disclosure 歹U示和披露208 problems of acco un ti ng treatme nt 会计处理的问题209 procedures 程序210 procedures after accept ing nomin ati on 接受提名后的相关程序211 procureme nt 采购212 professio nal duty of con fide ntiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵，准备215 public duty 公共职责216 public in terest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expe nses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on en quiry 询价222 qualified opi nio n 保留意见223 qualitative aspects of errors 错误的定性方面224 ran dom selectio n 随机选择225 reason able assura nee 合理保证226 reassessi ng sampli ng risk 重新评价抽样风险可编辑可修改227 reliability 可靠性228 remuneration 报酬229 report to man ageme nt 对管理层的报告230 reporti ng 报告231 research and developme nt costs 研发成本232 reservation of title 保留权力233 reserves 公积234 reve nue and capital expe nditure 收入性和资本性支出235 review 复核236 review en gageme nt 复阅约定237 rights 权利238 rights and obligatio ns 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotati on of auditor appo in tme nts 审计人员轮换242 rules of professi onal con duct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税，营业税246 sales 销售，销货247 sample size 样本大小248 sampli ng risk 抽样风险249 sampli ng un its 抽样单位250 schedule of un adjusted errors 未调整的错误表251 scope and objectives of in ternal audit 内部审计的范围和目标252 segregatio n of duties 职责分离253 service organi zatio n 服务组织254 sig nifica nt fluctuati ons or un expected relati on ships 重大（市价）波动或不能预料的（亲属）关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 sta ndardised work ing papers 标准化工作底稿259 statistical sampli ng 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratificatio n 分层266 subseque nt eve nts 期后事项267 substa ntive procedures 实质性测试程序268 substa ntive tests 实质性测试269 sufficie nt appropriate audit evide nee 充分、适当的审计证据270 sun dry accruals 各项应计费用271 supervisi on 监督272 supervisory and mon itori ng roles 监督的和监控角色273 suppliers stateme nts 供应商的对账单274 system and in ternal co ntrols 系统和内部的控制275 systematic selecti on 系统选择法276 systems-based approach 系统审计方法277 tan gible non-curre nt assets 有形固定资产278 tendering 投标,清偿279 terms of the en gageme nt 约定书的条件280 tests of con trol 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es （效果、效率、经济）284 timi ng 定时285 tolerable error 可容忍误差286 trade acco unts payable and purchases 贸易应付账款和采v1.0可编辑可修改购287 trade accou nts payable list ing 应付账款清单288 TRUE 真实289 un certa inty 不确定性290 undue dependence 过分依赖291 un qualified audit report 无保留意见的审计报告292 usi ng the kno wledge 使用知识293 us ing the work of an expert 使用专家的工作294 valuatio n 计价，估价295 value for money 物有所值296 volu ntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 worki ng papers 工作底稿21。
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 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 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..83.confirmation 函证 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 96.tolerable error 可容忍误差97.therisk of under reliance 信赖不足风险 98.therisk of over reliance 信赖过度风险 99.therisk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引 103.cashreceipt 现金收入104.cash disbursement 现金支出 105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 realizable value 可变现净值 109.store room 仓库110.sale invoice 销售发票 111.price list 价目表112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gross margin 毛利117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见 126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见审计词汇审计法 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 审计调查 audit investigation 审计小组 audit team 审计线索 audit trail 工作底稿 working paper绕过计算机审计 auditing around the computer 通过计算机审计 auditing through the computer 计算机辅助审计 computer-assited audit 信息技术审计 IT audit合法性审计 compliance audit, regularity audit 合规性审计 compliance audit 综合审计 comprehensive audit效益审计 value for money audit （VFM audit ） 绩效审计 performance audit 财务审计 financial audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit 离任经济责任审计 term-end accountability audit 管理审计 management audit 项目审计 project audit 外部审计 external audit 内部审计 internal audit 政府审计 government audit 联合审计 joint audit 实地审计 field audit 期末审计 final audit 期中审计 interim audit 定期审计 periodic audit 初次审计 initial audit初步审计 preliminary audit 事后审计 post-audit 事前审计 pre-audit事中审计 concurrent audit 专项审计 special audit 法定审计 statutory audit 后续审计 successive audit 跟踪审计 follow up audit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 ）注册公共会计师 certified public accountant （CPA ） 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。
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Advanced Information Technology and Management
IT Audit
ISACA (Information Systems Audit and Control Association)
CISA (Certified Information System Auditor)
Audit Report
Progress Reports. Work Papers. Other Work Papers. Preliminary Reports. Final Audit Report.
1）What is our mission?
2）What are our goals and how will we achieve them?
Audit Techniques
$ Compliance tests. $ Substantive tests. $ Auditing program. $ Integrated Test Facility. $ Parallel Simulation. $ Snapshot $ Tracing $ Program Code Comparison $ Computer Assisted Audit Techniques and Tools.
1. IT Audit Overview
Security Reliability Effectiveness
Auditing Objectives
Scope of the audit
1) Information Systems 2) to cover life cycle of IS
Audit Plan
Audit Work Team
$ Manager: Responsible for the audit and quality control.
$ Senior/team leader: Responsible for the work papers.
$ Staff: Responsible for the performance of the audit.
3） How can we measure our performance?
4）How will we use that information to make improvements?
1）Accounting Audit 2）System Audit 3）Performance Audit
Component-Based Architectures Performance and Business-Driven
$ Definition of Scope and Objectives. $ Analysis and understanding of standard procedures. $ Evaluation of system and internal controls. $ Audit Procedures and documentation of evidence. $ Analysis of facts encountered. $ Formation of opinion over the controls. $ Presentation of report and recommendatObjectives For Information and Related Technology
Information Systems Audit and Control Foundation
IT Governance Institute
1. IT Audit Overview 2. COBIT Overview 3. COBIT Architecture 4. Control Objectives 5. Management Guidelines 6. Audit Guidelines