审计英语第一章
审计的英语名词解释
审计的英语名词解释审计（Audit）是一种独立的专业活动，它通过系统性的、有目的性的收集、分析和评价与财务信息相关的证据，以确定其准确性和可靠性。
审计旨在为利益相关方提供可靠的财务信息，从而提高财务报告的可信度和透明度。
审计可以追溯到公元前2000年的古代文明时期。
当时，审计主要用于检查国家财政收支和财产的管理情况。
随着时间的推移，审计逐渐发展成为一种广泛应用于商业和组织活动的实践。
现代审计分为内部审计和外部审计两种形式。
内部审计是由组织内部员工执行的审计活动，旨在评估和改进组织的风险管理、控制和治理过程。
外部审计是由独立的专业审计师或审计机构进行的审计活动，其目的是评估和证实财务报表的准确性和合规性。
在国际上，审计的英语名词为"Audit"，该词源于拉丁语的"audire"，意为"听"。
这一词汇的起源反映了审计活动本质上是一种通过听取并评估证据来形成意见的过程。
审计的目标是提供一个独立和客观的评价，以确定财务报表是否反映了真实和公正的财务状况。
审计师通过执行一系列的测试和程序，例如询问工作人员、检查账户、核对交易记录等，来收集证据并评价其可靠性。
审计的过程通常包括以下几个步骤：1. 确定审计目标和范围：审计师与被审计方合作，明确审计的目标和范围，以便有针对性地进行审计工作。
2. 收集证据：审计师根据审计目标，收集并分析与财务报表相关的证据，包括账目记录、合同、报表等。
3. 评估证据：审计师根据收集的证据评估其可靠性和相关性，以确定是否存在错误、欺诈或违规行为。
4. 发表意见：根据对证据的评估，审计师向利益相关方发表审计报告，表达其对财务报表的观点和意见。
5. 提供建议和改进措施：除了评估财务报表的准确性，审计师还可以根据审计发现提供建议和改进措施，帮助组织提高内部控制和风险管理。
审计在现代经济中扮演着重要角色。
它不仅是保护投资者的利益的一种机制，还是监管机构和管理层监督企业财务活动的手段。
会计英语审计流程中的七个环节英语
会计英语审计流程中的七个环节英语Auditing is an essential process in the field of accounting to ensure the accuracy and reliability of financial information. 审计是会计领域中的一个重要过程，用来确保财务信息的准确性和可靠性。
It involves a series of steps or stages that auditors follow to evaluate a company's financial statements and internal controls. 这涉及审计人员遵循的一系列步骤或阶段，以评估公司的财务报表和内部控制。
The seven key stages in the auditing process include planning, preliminary review, control testing, substantive procedures, final review, audit report, and follow-up. 审计过程中的七个关键阶段包括计划、初步审查、控制测试、实质性程序、最终审查、审计报告和后续。
Each stage plays a crucial role in ensuring the integrity of the financial information and providing valuable insights to stakeholders. 每个阶段在确保财务信息的完整性和为利益相关者提供有价值见解方面发挥着至关重要的作用。
During the planning stage, auditors gather information about the company's operations, risks, and internal controls to develop anaudit plan. 在计划阶段，审计人员收集有关公司运营、风险和内部控制的信息，制定审计计划。
审计英语7
TOPIC 07 The Finalization of Audit【字体：大中小】【打印】（完成审计工作）[与中文教材2008版第十八章相关]Part I Subsequent Events（期后事项）Auditors should consider the effect of subsequent events（after the balance sheet date）on the accounts.‘Subsequent events’include:Events occurring between the period end and the date of the auditor’s report Facts discovered after the date of the auditor’s report;审计人员应考虑期后事项对报表的影响。
期后事项包括:资产负债表日后至审计报告出具日审计报告出具日之后Procedures（程序、流程）Auditors have a responsibility to review subsequent events before they sign their audit report, and may have to take action if they become aware of subsequent events between the date they sign their audit report and the date the financial statements are laid before members.在签署审计报告前审计人员有责任检查考虑在资产负债表日后至出具报告日期间发生的相关事项,并有可能会采取相关措施。
The date of signing the audit report represents a change from active evidence gathering to passive evidence awareness.审计报告出具日代表着审计人员从主动收集证据向被动知晓的转变。
审计英语生产与存货循环的审计
审计英语生产与存货循环的审计一、考情分析从专业阶段历年考试情况来看,在往年考试中曾针对该章存货监盘的知识点考查了英语,本章属于重点章节,每年必考,考点具有明显的特征。
尤其是对“存货的监盘”这一知识点的考查,主要以简答题为主。
二、专业词汇生产与存货循环：Production and inventory cycle存货监盘：Supervision of inventory count控制测试：Test of control实质性程序：Substantive procedures检查：Inspect观察：Observe可靠性：Reliability发生：Occurrence完整性：Completeness权利和义务：Rights and obligations认定：Assertions重大错报风险：Risk of material misstatement顺查：Trace逆查：Vouch截止：Cut-off资产负债表日：Balance sheet date盘点日：Counting date调整：Adjustment替代审计程序：Alternative audit procedures存在性：Existence充分的：Sufficient适当的：Appropriate审计证据：Audit evidence无保留意见：Unqualified opinion第三方：Third party受托代存存货：Consigned inventory抵押物：Pledge债权人：Creditor三、重点、难点讲解存货监盘Supervision of inventory taking注册会计师应当实施下列审计程序，对存货的存在和状况获取充分、适当的审计证据：CPA should perform following audit procedures to obtain sufficient appropriate audit evidences related to existence and condition of inventory.（1）账——对期末存货记录实施审计程序，以确定其是否准确反映实际的存货盘点结果。
审计英语
audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解被审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明related party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 分析性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope 审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit 财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计accountability audit经济责任审计middle term accountability audit任中经济责任审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcementof Audit Findings审计结果公告Auditor General审计长Deputy Auditor General 副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费。
会计学原理专业英语词汇对照(第一二章)
会计学原理专业英语词汇对照第一章：必知词汇accounting会计recordkeeping or bookkeeping簿记shareholders股东board of directors董事会auditors审计suppliers供应商creditor债权人ethics职业道德GAAP公认会计原则（美国）SEC证券交易委员会（美国）FASB财务会计准则委员会（美国）IASB国际会计准则理事会（国际）IFRS国际财务报告准则（国际）Relevant相关Reliable可靠Comparable可比Principles原则The measurement principle/ the cost principle计量原则/ 成本原则The revenue recognition principle收入确认原则The expense recognition principle/ the matching principle支出确认原则/配比原则Sale on credit/ on account 赊销Purchase on credit/on account赊购The full disclosure principle充分披露原则Assumptions假设The going-concern assumption持续经验假设The monetary unit assumption货币计量假设The time period assumption会计分期假设The business entity assumption会计主体假设Sole proprietorship独资企业Unlimited liability无限责任Partnership合伙企业Corporation公司Double taxation双重课税Expanded accounting equation扩展会计等式Assets资产Liabilities负债Owners, equity 所有者权益Net assets净资产Owners, capital所有者资本Owners, withdrawals所有者提取/所有者抽回投资Expenses费用Revenue收入Net income净利润Net loss净损失Income statement利润表Statement of owners, equity所有者权益表/所有者权益变动表Balance sheet资产负债表Statement of cash flows现金流量表第二章：必知词汇(上文有的不再重复)Accounting books/books会计帐簿Source documents原始凭证Account账户General ledger总分类账Ledger分类账Account receivable应收账款Note receivable应收票据Prepaid accounts/ prepaid expenses预付账款/待摊费用Account payable应付账款Note payable应付票据Unearned revenue预收账款Accrued liabilities应计负债Increase增加Decrease减少Chart of accounts会计科目表T-account T形账户Debit借方（Dr.）Credit贷方(Cr.)Account balance账户余额Normal balance正常余额Double entry accounting 复式记账法Journalizing登记日记账Journal日记账General journal普通日记账Journal entry日记账分录Posting过账Balance column account三栏式账户PR（posting reference）过账索引Trial balance试算平衡表Unadjusted statements调整前的财务报表必记口诀：有借必有贷，借贷必相等。
审计学1第一章.ppt.Convertor-推荐下载
对全部高中资料试卷电气设备，在安装过程中以及安装结束后进行高中资料试卷调整试验；通电检查所有设备高中资料电试力卷保相护互装作置用调与试相技互术通关，1系电过，力管根保线据护敷生高设产中技工资术艺料0不高试仅中卷可资配以料置解试技决卷术吊要是顶求指层，机配对组置电在不气进规设行范备继高进电中行保资空护料载高试与中卷带资问负料题荷试2下卷2，高总而中体且资配可料置保试时障卷，各调需类控要管试在路验最习；大题对限到设度位备内。进来在行确管调保路整机敷使组设其高过在中程正资1常料中工试，况卷要下安加与全强过，看度并22工且22作尽22下可22都能22可地护以缩1关正小于常故管工障路作高高；中中对资资于料料继试试电卷卷保破连护坏接进范管行围口整，处核或理对者高定对中值某资，些料审异试核常卷与高弯校中扁对资度图料固纸试定，卷盒编工位写况置复进.杂行保设自护备动层与处防装理腐置，跨高尤接中其地资要线料避弯试免曲卷错半调误径试高标方中高案资等，料，编试要5写、卷求重电保技要气护术设设装交备备置底4高调、动。中试电作管资高气，线料中课并敷3试资件且、设卷料中拒管技试试调绝路术验卷试动敷中方技作设包案术，技含以来术线及避槽系免、统不管启必架动要等方高多案中项；资方对料式整试，套卷为启突解动然决过停高程机中中。语高因文中此电资，气料电课试力件卷高中电中管气资壁设料薄备试、进卷接行保口调护不试装严工置等作调问并试题且技，进术合行，理过要利关求用运电管行力线高保敷中护设资装技料置术试做。卷到线技准缆术确敷指灵设导活原。。则对对：于于在调差分试动线过保盒程护处中装，高置当中高不资中同料资电试料压卷试回技卷路术调交问试叉题技时，术，作是应为指采调发用试电金人机属员一隔，变板需压进要器行在组隔事在开前发处掌生理握内；图部同纸故一资障线料时槽、，内设需，备要强制进电造行回厂外路家部须出电同具源时高高切中中断资资习料料题试试电卷卷源试切，验除线报从缆告而敷与采设相用完关高毕技中，术资要资料进料试行，卷检并主查且要和了保检解护测现装处场置理设。备高中资料试卷布置情况与有关高中资料试卷电气系统接线等情况，然后根据规范与规程规定，制定设备调试高中资料试卷方案。
审计英语手册
审计英语手册Audit plan 审计计划Professional skepticism 职业怀疑 Professional judgment 职业判断 Reasonable assurance 合理保证 Assertion 认定 Client acceptance and retention 业务承 接与保持engagement 审计业务约定书 Internal Control System 内部控制制度 Internal controls over financial reporting 财务报表内部控制Risk-oriented audit approach 风险导向 审计方法Assessment 评估 Omission 漏报 Misstatement 错报 Fraud 舞弊；欺诈 Audit risk model :审计风险模型Error 错误Audit risk = risk of material misstatement × detection risk =inherent risk × control risk × detection risk审计风险=重大错报风险 ×检查风险=固有风险 ×控制风险 ×检查风险Assessing the risk of material misstatement 评估重大错报的风险 Materiality 重要性Observation 观察 Materiality level 重要性水平Tolerablemisstatementlevel 可容忍错报 的水平Confirmation 函证Recalculation or reperformance 算或重新执行重新计Obtain evidence 证据收集 Inspection 检查 Analytical procedures 分析程序 Walk-through test 穿行测试Client inquiry 询问Statistical sampling 统计抽样 Non-statistical sampling 非统计抽样 stratified sampling 分层抽样 Sample size 样本量Sample unit 抽样单元 Population 总体规模 Deviation 偏差 misstatement 错报控制测试中的抽样应用（control test ）1-3会计岛Acceptable risk of overreliance （ARO ）可接受的信赖过度风险 Expected population deviation rate预计总体偏差率Tolerable deviation rate （TDR ）可容忍偏差率 Sample deviation rate 样本偏差率Maximum deviation rate （MDR ）总体偏差上限 细节测试中抽样：（test of account balance details ） Acceptable risk of incorrect acceptance 可接受的误受风险 Expected misstatement level 预计总体错报 Tolerable misstatement level 可容忍错报 Maximum misstatement level 总体错报上限 传统变量抽样计算：Misstatement size in the sample 样本错报金额The point estimate of the audited value 估计的总体实际金额A point estimate of the population misstatement 推断的总体错报Average misstatement size 平均错报 Risk Assessment 风险评估Inquiry 询问 Risk Response 风险应对Observation 观察 Inspection 检查Significant Risk 特别风险Tests of Controls 控制测试 Reperformance 重新执行 Recalculation 重新计算Substantive Procedure 实质性程序 Detail Test 细节测试Nature,Timing,Extent 性质、时间和范围 Risk of Material Misstatement 重大错报风险 Analytical Review Procedure 实质性分析程序 Confirmation 函证observation of physical inventory count 存货监盘positive confirmation 积极式函证 negative confirmation 消极式函证physical inventory count 存货盘点 stocktaking 抽盘Supervise the counting of cash 监盘库存现金2-3会计岛substitutive audit procedures 替代审计程序 adjustment/reconciliation 调节bank account balance statement 银行存款余额对账单 bank balance reconciliation statement 银行存款余额调节表 risk of material misstatement due to fraud 舞弊导致的重大错报风险 significant risk 特别风险 communication 沟通the present accountant 后任注册会计师 group audit 集团审计the former accountant 前任注册会计师 Subsequent Events 期后事项Subsequent events requiring an adjustment 期后调整事项 Subsequent events not requiring an adjustment 期后非调整事项 Management Representation Letter 管理层声明 Audit report 审计报告 standard report 标准审计报告non-standard reports 非标准审计报告unqualified audit report with the emphasis or explanatory paragraph带强调事项段或其他事项段的无保留意见的审计报告qualified audit reports 非无保留意见的审计报告 qualified opinion 保留意见的审计报告 adverse opinion 否定意见的审计报告 disclaimer of opinion 无法表示意见的审计报告 Quality-oriented internal culture 质量为导向的内部文化written confirmation书面确认函Acceptance and continuance of clients 客户关系和具体业务的接受与保持 Integrity 诚信 listed entities上市实体3-3会计岛。
审计学(英文)-教学大纲
《审计学（英语）》Auditing课程代码：040273A Course Code：040273A课程名称：审计学（英语）Course Name：Auditing学时：48Periods：48学分：3Credits：3考核方式：考试课Assessment：Examination先修课程：会计学基础（英语）Preparatory Courses：Accounting Fundamentals本课程包括五个部分，涉及审计业务的各个方面，具体内容为：（1）第一课，鉴证业务的概念、审计准则和监管、职业行为准则Assurance engagements, auditing standards and regulations, Code of professional conduct；（2）第二课，接受业务委托、继续业务委托和审计计划Auditing acceptance, continuance and planning；（3）第三课，内部控制，信息系统和会计系统Internal controls, information systems and regulations；（4）第四课，审计程序，实质性程序Audit procedures，substantive testing；（5）第五课，审计完成阶段，审计质量和审计报告Completion of the audit, audit quality and audit report。
本课程的目标在于帮助学生通过学习上述六个部分，建立审计工作所必须的知识和技能，能够客观评价环境和状况、识别可能存在的问题和寻找可供选择的解决方案，并在此基础上，利用道德判断和职业判断，形成合理的建议。
This six-lesson course covers a variety of auditing and assurance topics, a summary of which is provided later.The goal of this course is to assist students, through the study of these topics in developing the professional competence and skills that will enable students to understand the requirements of auditing. This course also helps to develop students’ ability to assess a situation, identify issues and alternatives, and formulate recommendations using ethical\professional judgments.《审计学（英文）》教学大纲课程编号：040273A课程类型：专业必修课学时：48学分：3适用专业：会计学（国际会计）先修课程：会计学基础（英语）一、教学目标The goal of this course is to assist you, through the study of topics, in developing the professional competence and skills that will enable you to understand the requirements of audit and assurance. This course will also help you to develop your ability to assess a situation, identify issues and alternatives, and formulate recommendations using ethical, professional judgment.The competencies you will develop and strengthen through the study of this course include:●Your technical knowledge of issues in audit and assurance●Your ability as a professional to focus clearly on the interests of your clients, bothinternal and external●Your ability as a professional to conduct yourself in a manner worthy of the trust of thepublic, your clients and your employers and colleagues, and in a manner that enhancesthe ethical reputation of the accounting profession●Your application of a systematic methodology in solving a range of problems.二、教学基本要求This course is competency-based, emphasizing development of the key areas of knowledge, skills, and abilities required of accountants and senior financial managers, including●professional expertise●effective communication, management, and leadership skills●interpretive, judgmental, and analytical skills●competence in the use of the computer as a tool●management of change in the technologies, processes, and structures of organizations●use of complex information systems in decision makingEthics integrationEthics is the cornerstone on which all sound professions build their reputation and instill trust in those they serve. CGA members are pledged to adhere to a strict Code of Ethical Principles and Rules of Conduct. This renowned code is one of the chief reasons why business holds the CGA designation in such high esteem. To assist in learning and applying the business ethics that will guide students in their professional accounting careers, all courses include references to, and instructions in, profe ssional business ethics as outlined in the Association’s Ethics Readings Handbook. This handbook is made available online and used in the course studies by all students in the international accounting program.Standards of written communicationA high standard of written communication is expected of the professional accountant. Reports, observations, analyses, opinions, conclusions, recommendations — these and other valued outcomes of the professional accountant’s work must be communicated in clear, unambiguous language. For effective communication, and to enhance the impression of professionalism, an accountant’s writing must be free of errors and inadequacies relating to grammar, usage, spelling, and punctuation. A strong command of vocabulary should be in evidence.These universally accepted standards of the professional environment apply to all students in the international accounting program. In assignments and examinations, markers and examiners can only assess knowledge and understanding if the ability to communicate is at an appropriate standard. Especially in courses where longer reports are required, markers and examiners will expect student writing to display qualities of reasoned and persuasive argument, and clarity of presentation.The knowledge students acquired in this course is divided into three levels, as follows:LEVEL 1 — Mastery. Students are required to⏹attain an in-depth understanding of concepts and principles⏹develop a sound conceptual and comprehensive technical knowledge ofprocedures⏹become proficient in the application of knowledge to practice⏹become proficient users of reference documents and sources for further studyOn examinations, students should be prepared to demonstrate mastery of both the conceptual and technical aspects of a topic, including specific detail. Skills developed and examined at this level are comprehension, application, analysis, synthesis, and evaluation.LEVEL 2 — Comprehension. Students are required to⏹attain a broad understanding of concepts, principles, and procedures⏹develop a working knowledge of procedures⏹identify common reference documents and sources for further studyOn examinations, students should be prepared to demonstrate understanding of the conceptual aspects of a topic, and to apply technical skills. Skills developed and examined at this level are comprehension and application.LEVEL 3 — Background knowledge. Students are required to⏹identify common reference documents and sources⏹acquire a general knowledge of broad topic areasOn examinations, students should be prepared to demonstrate their general knowledge of a topic. They will not be required to answer in-depth questions. Skills developed and examined at this level are recall and general knowledge.Grading Guidelines:Exam GuidelinesThe following are guidelines on the type of questions and their approximate weightings:三、各教学环节学时分配四、教学内容Lesson 1: INTRODUCTION TO AUDIT AND ASSURANCEThis lesson reviews the framework for auditing in Canada and looks at auditing standards and other sources of audit guidance. You will also look at rules of professional conducts, legal implications and ethical standards that guide professional conduct. You will start working on the course projects; it is recommended that you print off and read through the projects so that, as you work through the contents of each lesson, you can continually be building your project submission.本章重点和难点：the essence，purpose of audit; the 3 types of audit; audit reporting本章教学组织和设计：Teacher lecturing本章的学习标准：GraspLesson 2: AUDIT ACCEPTANCE, CONTINUANCE AND PLANNINGThis lesson is an introduction to audit planning, including client acceptance and continuation with an engagement and preparation of engagement letters. You will also look at evaluation of audit risks, the process for assessing risk throughout the audit and assessing materiality.本章重点和难点：audit risk model; materiality; engagement letter本章教学组织和设计：Teacher lecturing and supervision on problems本章的学习标准：GraspLesson 3: INTERNAL CONTROLThis lesson examines internal controls, starting with the control environment and creation of controls over major areas of financial statements and introduces testing of the controls. You will study management of internal control process from design to implementation, monitoring and adjusting. You will also look at the objectives of internal controls. Lastly, you will examine the ways information technology affects the control environment and the differences between manual and computerized controls.本章重点和难点：five components of internal control under COSO framework; test of controls本章教学组织和设计：Teacher lecturing and supervision on problems, comprehensive case analysis本章的学习标准：GraspLesson 4: EXECUTION OF THE AUDILesson 4 looks at audit procedures, including writing proper procedures for testing controls and performing substantive tests. You will examine the nature of procedures required, the timingof audit work and the extent of testing required. This will include a look at audit sampling, use of confirmations, analytical procedures and computer-assisted audit techniques.本章重点和难点：substantive testing; procedures used本章教学组织和设计：Teacher lecturing and supervision on problems, comprehensive case analysis本章的学习标准：GraspLesson 5: AUDIT COMPLETIONLesson 5 examines audit completion, including determining the sufficiency and appropriateness of the audit evidence obtained. You will study audit file documentation and completion procedures to issue an audit report. Also discussed are the different types of audit reports and the circumstances under which different reports are required.本章重点和难点：types of audit reports本章教学组织和设计：Teacher lecturing and supervision on problems, comprehensive case analysis本章的学习标准：Grasp五、指定教材和主要学习参考书[1] Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition, Pearson Global Edition Copyright 2014[2] Rick Hayes, Roger Dassen, Arnold Schilder, and Philip Wallage. Principles of Auditing: An Introduction to International Standards on Auditing. Prentice Hall[3] IFAC Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements— 2016 Edition (/auditing-assurance/clarity-center/clarified-standards)[4] Code of Ethics for Professional accountants(/publicationsresources/2012-handbook-code-eth ics-professional-accountants)[5]陈汉文，《审计学》.厦门大学出版社[6]《高级审计理论与实务》.厦门大学出版社。
审计英语生产与存货循环的审计
审计英语生产与存货循环的审计一、考情分析从专业阶段历年考试情况来看,在往年考试中曾针对该章存货监盘的知识点考查了英语,本章属于重点章节,每年必考,考点具有明显的特征。
尤其是对“存货的监盘”这一知识点的考查,主要以简答题为主。
二、专业词汇生产与存货循环：Production and inventory cycle存货监盘：Supervision of inventory count控制测试：Test of control实质性程序：Substantive procedures检查：Inspect观察：Observe可靠性：Reliability发生：Occurrence完整性：Completeness权利和义务：Rights and obligations认定：Assertions重大错报风险：Risk of material misstatement顺查：Trace逆查：Vouch截止：Cut-off资产负债表日：Balance sheet date盘点日：Counting date调整：Adjustment替代审计程序：Alternative audit procedures存在性：Existence充分的：Sufficient适当的：Appropriate审计证据：Audit evidence无保留意见：Unqualified opinion第三方：Third party受托代存存货：Consigned inventory抵押物：Pledge债权人：Creditor三、重点、难点讲解存货监盘Supervision of inventory taking注册会计师应当实施下列审计程序，对存货的存在和状况获取充分、适当的审计证据：CPA should perform following audit procedures to obtain sufficient appropriate audit evidences related to existence and condition of inventory.（1）账——对期末存货记录实施审计程序，以确定其是否准确反映实际的存货盘点结果。
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第一章1.1.1大多数组织从事某种形式的经济活动。
他们中一些人作为非盈利。
组织的根本目标是无盈利的提供服务或商品。
大多数组织的业务，他们试图获得回报的成本提供服务或商品，满足他人的需求或欲望。
企业业务通常分为三大组：服务、制造、销售。
企业运营根据不同的司法辖区有许多不同的法律形式。
通常有三种法律形式的企业：个体户、合伙人、公司。
几乎所有组织都会对他们的经济活动使用会计信息，这本书的重点是商业组织。
1．1.2首先，大多数会计是一个服务活动。
它的功能是提供定量信息。
主要是金融信息，对经济实体，是为了在经济决策是有用的——在其他众多选择中做出有用的选择。
因此，会计是一种帮助各种各样政党关于经济决策的一种手段。
合理的决定基于可靠的信息，是必不可少的有效分配和利用稀缺的经济资源。
因此，会计在我们的经济和社会系统中扮演着一个重要的角色。
1.1.3总的来说，会计决策者信息可以划分为两大类：内部和外部。
主要用于内部用户管理和企业的董事。
内部用户需要信息来帮助规划和控制企业经营和管理企业资源。
会计系统必须提供及时的信息需要控制日常操作和主要规划决策。
例如，我们做这个产品或另一个？我们建立一个新的生产工厂或扩大现有的设施？管理会计（有时称为管理会计）主要关注财务报告内部用户。
外部用户包括个人或代表那些有直接利益关系的人。
这些用户包括现在和潜在的投资者和债权人、供应商、客户、金融分析师和顾问、监管当局、公众等。
投资者利用会计信息来做出决定购买、持有或出售股份股份公司的所有权。
债权人，如供应商和银行家，利用会计信息来评估给予信用卡或贷款的风险。
财务会计强调这些用户的需要。
1.1.4．1财务会计财务会计是财务报告的准备和表示用户不参与组织的日常操作。
分布的信息主要通过通用财务报表，满足决策需求的用户。
然而，许多公司只发行独立的注册会计师审计后的财务报告。
审计是一个彻底的检查组织的会计制度和记录。
增加财务报表的可信度是执行由一个组织自己的会计师。
审计的目的是决定是否声明反映了公司财务状况和经营成果同意符合公认会计原则1.1.4.2管理会计管理会计所涉及到的一些活动提供信息经理。
成本会计是一个积累的过程管理人员需要的信息关于运营成本和评估每个经理的表现是很有用的。
成本会计可能涉及的成本占产品,服务,或特定的活动。
预算的过程发展正式的计划对未来组织的活动。
预算已经被采用,它提供了一个评估实际表现的基础。
1.1.5会计过程会计过程”识别、测量、记录和沟通经济信息,允许用户判断和决策的信息”。
过程的第一步是识别与业务决策相关的信息。
只有业务事务会被认可的会计系统。
业务事务是一个事件,影响一个实体的财务状况,可以可靠地测量并做记录。
事件,如提高利率不会立即影响一个实体的财务状况将不会被归类为商业交易。
第二部分的测量信息,指的是分析业务事务和业务事务的记录和分类。
这个组件标识事务将如何影响一个实体的地位,和团体一起类似的项目,如费用和收入.第三个组件是录音。
公司记录经济活动提供金融活动的历史。
记录包括保持系统性,实足的日记事件。
在记录,该公司还分类和总结经济活动。
最后一个组件是通过会计报告相关信息的交流。
最常见的这些报告被称为财务报表,损益表和资产负债表等,为各种用户决策的目的。
1.2. 财务报告的目标财务报告的总体目标是为外部用户提供有用的财务信息做出经济决策。
为不同的用户提供不同的报告,或提供的所有信息,用户需要自己组装的定制报告,将是昂贵的。
LASB得出结论,主用户组将现有的和潜在的投资者、债权人和其他债权人的报告实体;通用财务报告是最有效的和有效的方式来满足不同用户的信息需求。
通用财务报告的目标是提供关于报告实体的财务信息是有用的对现有和潜在的投资者、债权人和其他债权人的决策提供资源的实体。
这些决定包括购买、出售或持有股票和债务工具,并提供或结算贷款和其他形式的信贷。
通用财务报告不,不能提供外部用户所需要的所有信息。
这些用户需要考虑从其他来源相关信息例如,一般经济条件和期望,政治事件和政治气候,行业和公司前景。
1.2.1主用户和信息需求的决定决定投资者对购买,出售或持有股票和债务工具取决于他们期望从这些工具的回报,例如股息,本金和利息支付或市场价格上涨。
同样,由债权人提供决策或解决贷款和其他形式的信贷依赖本金和利息。
投资者和债权人的期望回报率取决于他们的评估数量、时间和不确定性(前景)的未来净现金流入实体。
评估一个实体的未来净现金流入,投资者和债权人需要的信息资源的实体,实体索赔,以及如何有效地实体的管理和董事会排放责任使用实体的资源。
1.2.2提供财务信息,财务状况通用财务报告提供的信息报告实体的财务状况,这是信息实体的经济资源和索赔实体的资源。
一个实体的财务状况是影响其控制的经济资源,其财务结构,它的流动性和偿付能力,其能力,以适应环境的变化在其运作。
信息实体控制的经济资源和能力在过去修改这些资源是有用的预测能力的实体在她的未来产生现金和现金等价物。
金融结构信息是有用的在预测未来的借款需求和未来的利润和现金流如何分布在那些感兴趣的实体,它也是有用的预测成功的金融实体可能会进一步提高。
流动性和偿付能力是有用的预测信息实体的能力,以满足其金融承诺到期。
财务状况的信息主要是在资产负债表或财务状况的声明。
1.2.3提供金融信息——经济资源的变化和要求。
财务报告提供的信息交易和其他活动的影响,改变一个报告实体的经济资源和索赔。
变化的结果从实体的财务表现和其他活动或事务,如发行债券或权益工具。
1。
性能报告实体的财务业绩信息帮助用户理解的回归实体经济资源产生了。
信息的可变性和组件返回也很重要,尤其是在评估未来现金流的不确定性。
返回的实体信息产生了如何管理提供了一个指示履行其职责,使效率和报告实体的资源的有效利用。
信息报告实体的过去的财务表现和其管理如何履行其职责通常是有用的在预测经济资源实体的期货。
2。
其他报告实体的经济资源和索赔也可能变化的原因除了财务业绩,如发行额外股份所有权。
这种类型的信息变化是需要给用户一个完整的理解为什么报告实体的经济资源和要求改变,这些改变对其未来财务业绩的影响。
1.2.4管理层和董事会的责任管理层和董事会负责规划和控制的操作实体的人提供资源。
这种责任的例子包括保护实体的资源从不利的经济因素的影响,如价格和技术变革,并确保符合适用的实体法律、法规和合同条款。
广义上讲,因为实体施加影响的社区在微观和宏观两个层面,对公众负责。
信息管理的排放责任为现有投资者的决定也很有用,银行和其他债权人有权投票或其他影响管理的行为。
例如,用户可以决定是否持有或出售他们的投资实体或是否重新任命或取代管理。
1.3基本假设传统上,有四个基本假设:经济实体。
持续经营。
计量单位和会计期间。
然而IASB强调只有一个基本假设在财务报告概念框架:。
1。
经济实体企业被看作是一个特定的经济实体分离和不同于其所有者和其他业务单元。
例如,武汉钢铁(集团)公司拥有70%股权的武汉钢铁有限公司。
然而,武汉钢铁有限公司占其业务作为一个单独的实体,准备自己的财务报表。
2。
持续经营持续经营假设反映了会计师的相信业务会继续“足够长的使用寿命最长资产”,除非有相反的证据。
因此,一个公司报告其长期资产,如财产、厂房和设备,基于他们的成本,而不是清算价值。
3。
计量单位计量单位假设要求业务使用一个通用的计量单位在会计事务,这种假设允许量化金融数据,汇总,并报告在一个统一的,及时的和一致的方式。
传统上,计量单位被假定为一个稳定的货币单位。
因为这种假设,改变通货膨胀所带来的货币单位的购买力被忽视了。
然而,许多外国历史上高通胀的国家经常需要经通胀调整后的财务报表。
4。
会计期间业务不能真正的盈利能力评估,直到它停止操作。
然而,决策者需求金融业务实体及时信息。
会计期间假设允许会计师准备有意义的财务报告为正在进行的业务将生活分成报告间隔长度相等。
公司由中国证券监督管理委员会必须问题列表的季度财务报表,每半年,每年。
1.4会计基础1.4.1权责发生制会计确认的交易和其他事项的影响时发生,而不是只有当收到现金或其等价或支付,和报告这些影响财务报表的期相关。
这就是所谓的权责发生制会计。
权责发生制认识到公司的财务状况和性能可以改变没有任何现金易手,虽然它通常发生与有权获得现金或义务在未来支付现金。
权责发生制确认这些变化时发生。
1.4.2现金基础替代的权责发生制会计的现金基础会计,它认识到财务状况和性能变化只有当收到或支付现金。
现金基础不符合国际会计准则委员会框架。