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 Announcement of 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
(完整版)审计常用英文词汇
审计常用英文词汇 1.Assurance engagements and external audit 鉴证业务和外部审计 Materiality，true and fair presentation，reasonable assurance 重要性，真实、公允反映，合理保证 Appointment，removal and resignation of auditors 注册会计师的聘用，解聘和辞职 Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion 审计意见类型：无保留意见，保留意见，否定意见，无法表示意见 Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality， professional behavior 职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为 Engagement letter 审计业务约定书 2.Planning and risk assessment 审计计划和风险评估 General principles 一般原则 Plan and perform audits with an attitude of professional skepticism 计划和执行审计业务应保持应有的职业怀疑态度 Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险 Risk-based approach 风险导向型审计 Understanding the entity and knowledge of the business 了解被审单位 Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险 Materiality （level），tolerable error 重要性水平，可容忍误差 Analytical procedures 分析性复核程序 Planning an audit 制定审计计划 Audit documentation：working papers 审计记录：工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用专家工作 Rely on the work of internal audit
会计审计英语词汇大全
1 ability to perform the work能力履行工作 2 acceptance procedures承兑程序过程 3 accountability经管责任,问责性 4 accounting estimate会计估计 5 accounts receivable listing应收帐款挂牌 6 accounts receivable应收账款 7 accruals listing应计项目挂牌 8 accruals应计项目 9 accuracy准确性 10 adverse opinion否定意见 11 aged analysis年老的分析（法,学）研究 12 agents代理人 13 agreed-upon procedures约定审查业务 14 analysis of errors错误的分析（法,学）研究 15 anomalous error反常的错误 16 appointment ethics任命伦理学 17 appointment任命 18 associated firms联合的坚挺 19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA） 20 assurance engagement保证债务
21 assurance保证 22 audit审计,审核,核数 23 audit acceptance审计承兑 24 audit approach审计靠近 25 audit committee审计委员会,审计小组 26 ahudit engagement审计业务约定书 27 audit evaluation审计评价 28 audit evidence审计证据 29 audit plan审计计划 30 audit program审计程序 31 audit report as a means of communication审计报告如一个通讯方法32 audit report审计报告 33 audit risk审计风险 34 audit sampling审计抽样 35 audit staffing审计工作人员 36 audit timing审计定时 37 audit trail审计线索 38 auditing standards审计准则 39 auditors duty of care审计（查帐）员的抚养责任 40 auditors report审计报告 41 authority attached to ISAs代理权附上到国际砂糖协定
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
审计报告中的会计及审计英语 (2)
年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见Audit opinion 管理层责任Management’s Responsibility for the Financial Statements 注册会计师责任Auditors’ Responsibility 审计意见Auditor’s Opinion 管理层财务报表Management Financial statements 资产负债表Balance Sheet 利润表Income Statements 现金流量表Cash flow statement 财务报表附注Notes to the financial statements 年度审计报告范例-管理层责任(1) Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。 The Company’s management is responsible for the pre paration of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 年度审计报告范例-管理层责任(2) Example - Management’s Responsibility (2) 这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。 This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
审计考试英语
1.accounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers. 会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。 2.managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary. 企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。 3、accounting may be divided into two parts:financial accounting and management accounting. 会计可以分为财务会计与管理会计两部分。 4、management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business. 管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。 5、in contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm.
常用审计英语词汇
常用审计英语词汇 1 ability to perform the work 能力履行工作 2 acceptance procedures 接受程序 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款列表 6 accounts receivable 应收账款 7 accruals listing 应计项目列表 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 账龄分析 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误分析 15 anomalous error 反常的错误 16 appointment ethics 接受任命的相关职业道德考虑 17 appointment 任命 18 associated firms 关联公司 19 association of chartered certified accounts（ACCA）英国特许注册会计师公会 20 assurance engagement 保证约定
21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 audit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 作为沟通方式的审计报告 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员调配 36 audit timing 审计时间安排 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计人员的审慎职责 40 auditors report 审计报告 41 authority attached to ISAs 遵守国际审计准则
审计英语词汇
审计英语词汇 audit 审计 attestation 鉴证 audit of financial statements 财务报表审计 high levels of assurance 高水平保证 compilation 编制 reliability 可靠性 relevance 相关性 professional skepticism 职业谨慎 objectivity 客观性 professional competence 专业胜任能力 audit engagement letter 业务约定书 the client 委托人 the existing CPA 现任注册会计师 the successor CPA 后任注册会计师 the preceding CPA前任注册会计师 issue the audit report 出具审计报告 the board of directors 董事会 determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a general knowledge of ——初步了解―――的情况 a more knowledge of——进一步了解的情况 the prior year’s working papers 以前年度工作底稿 minutes of meeting 会议纪要 business risks 经营风险 accounting estimate 会计估计 management representations 管理层声明
going concern assumption 持续经营假设 audit plan 审计计划 fraud舞弊 misappropriation of assets 侵占资产 materiality 重要性 misstatements or omissions 错报或漏报 subsequent events 期后事项 audit risk 审计风险 detection risk 检查风险 inappropriate audit opinion 不适当的审计意见 material misstatement 重大的错报 tolerable misstatement 可容忍错报 the acceptable level of detection risk 可接受的检查风险walk-through test 穿行测试 flow chart 流程图 audit evidence 审计证据 substantive procedures 实质性程序 assertions 认定 existence 存在 occurrence 发生 completeness 完整性 rights and obligations 权利和义务 valuation and allocation 计价和分摊 cutoff 截止 accuracy 准确性 classification 分类 inspection 检查 supervision of counting 监盘
审计英文词汇整理
1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.sodocs.net/doc/1b13390292.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of 初步了解―――的情况 28.a more knowledge of 进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险 61.assessed level of material misstatement risk 重大错报风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 https://www.sodocs.net/doc/1b13390292.html,munication沟通 67.flowchart 流程图 68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions认定 72.esistence存在 73.occurrence发生 https://www.sodocs.net/doc/1b13390292.html,pleteness完整性 75.rightsand obligations 权利和义务 76.valuationand allocation 计价和分摊 77.cutoff截止 78.accuracy准确性 79.classification分类 80.inspection检查 81.supervision of counting 监盘 82.observation观察
常用审计英语术语
accounting estimate 会计估计 accounts receivable 应收账款 accruals listing 应计项目挂牌 accruals 应计项目 accuracy 准确性 adverse opinion 否定意见 agreed-upon procedures 约定审查业务 analysis of errors 错误的分析（法,学）研究anomalous error 反常的错误 association of chartered certified accounts（ACCA）assurance engagement 保证约定 assurance 保证 audit 审计,审核,核数 audit acceptance 审计承兑 audit approach 审计靠近 audit committee 审计委员会,审计小组 audit engagement 审计业务约定书 audit evaluation 审计评价 audit evidence 审计证据 audit plan 审计计划 audit program 审计程序 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit staffing 审计工作人员 audit timing 审计定时 audit trail 审计线索 auditing standards 审计准则 auditors report 审计报告 bad debts 坏账 bank 银行 bank reconciliation 银行对账单,余额调节表beneficial interests 受益权 business risk 经营风险 cash count 现金盘点 confidence 信任 confidentiality 保密性 confirmation of accounts receivable 应收账款的查证conflict of interest 利益冲突 contingent asset 或有资产 contingent liability 或有负债 control environment 控制环境 control procedures 控制程序 control risk 控制风险
审计报告模板英文
英文审计报告模板 审计报告 2009-05-20 21:52:50 阅读260 评论0 字号：大中小订阅 审计报告 auditors’ report 安永华明(2007)审字第 xxxxx 号 ernst & young hua ming (2007) audit no. xxxxxxxx abc股份有限公司全体股东: 我们审计了后附的abc股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下 统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006年度 的合并及母公 司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。 accounting policies and other explanatory notes. 一、管理层对财务报表的责任 按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这 种责任包括：(1) 设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在 由于舞弊或错 误而导致的重大错报；(2) 选择和运用恰当的会计政策；(3) 作出合理的会计估计。 1. management’s responsibility for the financial statements the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises. this responsibility includes: (i) designing, implementing and maintaining (转载于:审计报告模板英文)internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances. 二、注册会计师的责任 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会 计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范， 计划和实施 审计工作以对财务报表是否不存在重大错报获取合理保证。 2. auditor’s responsibility from material misstatement. 审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计 程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。 在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但 目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性 和作出会计估计的合 理性，以及评价财务报表的总体列报。 an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditor’s judgment, including the assessment of the risks of material
注册会计师审计英语词汇整理
财会英语词汇（审计）（1） 1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职 2.fundamental principles 基本原则 3.professional ethics 职业道德 4.integrity [?n'tegr?t?] n. 诚信 5. objectivity/subjectivity 客观性/主观性 6.professional competence and due care专业胜任 能力和应有的关注 7. confidentiality [?k?nfi?den?i'?liti] n.保密 8.independence [?nd?'pend(?)ns] n. 独立，独立性 9. bias ['ba??s] n. 偏见 10.safeguard['se?fgɑ:d] n. 防范措施 11.engagement [?n'ge?d?m(?)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。 12. self-interest n. 自身利益 13.employment with assurance client 与审计客户 发生雇佣关系 14.gifts and hospitality 礼品和款待 15.advocacy['?dv?k?s?] n. 过度推介 16.familiarity [f?m?l?'?r?t?] n. 亲密关系 17.intimidation [in'timi'dei??n] n. 外在压力 18.conflicts of interests 利益冲突 19.custody of client assets 保管客户资产 20.terminate['t?:m?ne?t] v. （使）终结；（使）结束；解雇 21 eliminate [?'l?m?ne?t] v. 消除；排除 22.solicit [s?'l?s?t] v. 招揽；征求 https://www.sodocs.net/doc/1b13390292.html,work ['netw??k] n. 网络 24.public interest entities 公众利益实体 25.financial interest经济利益 26.immediate family主要近亲属 27.valuation services 评估服务 28. taxation services 税务服务 29. internal audit services内部审计服务 30. IT systems services 信息技术系统服务 31. litigation support services 诉讼支持服务 32. legal services 法律服务 33. recruiting services 招聘服务 34. corporate finance services公司理财服务 35.overdue fee 逾期收费 36. contingent fee 或有收费 37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁 39.successor auditor 后任注册会计师 40.present auditor 现任注册会计师 41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师 42.audit ['??d?t] v. & n. 审计 43.auditor ['??d?t?] n. 审计师；审计人员 44.audit objective审计目标 45. audit evidence['ev?d(?)ns] 审计证据 46 .audit resources[ri'z?:siz] 审计资源 47.audit risk 审计风险 48. inherent risk固有风险 49.control risk 控制风险 50. detection risk 检查风险 财会英语词汇（审计）（2）
审计英语期末考试复习题(已翻译)
期末复习题 一、Answering the following questions: 1、Discuss the relationship between quality control and generally accepted auditing standards. 讨论质量控制与公认审计标准之间的关系。 2、Two types of attestation services provided by CPA firms are audits and reviews. Discuss the similarities and differences between these two types of attestation services. Which type provides the least assurance? 审计与评论是两种由（注册公共）会计事务所提供的认证服务类型。讨论这两种认证服务的相同与不同之处。哪一种类型提供了最小的保证？ 3、There are five conditions that must be met before an auditor can issue a standard unqualified report for the audit of a private company. Please discuss each of these five conditions. 审计员在对私人公司的审计发出一个标准，不合格报告前必须满足五种条件/情况。请讨论每一种条件/情况。 4、There are three conditions requiring a departure from an unqualified audit report. Discuss each of these three conditions and state the appropriate audit report for each condition. 违背/违反一个不合格的审计报告有三个条件。讨论每一个条件并陈述每个条件适当的审计。 5、Discuss the three primary requirements for becoming a CPA.
审计英文词汇整理
v1.0 可编辑可修改 1 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
年度审计报告中的会计及审计英语
年度审计报告中的会计及审计英语
年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见Audit opinion 管理层责任Management’s Responsibility for the Financial Statements 注册会计师责任Auditors’ Responsibility 审计意见Auditor’s Opinion
管理层财务报表Management Financial statements 资产负债表Balance Sheet 利润表Income Statements 现金流量表Cash flow statement 财务报表附注Notes to the financial statements 年度审计报告范例-管理层责任(1) Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。The Company’s management is responsible for the preparation of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 年度审计报告范例-管理层责任(2) Example - Management’s Responsibility (2)
审计业务常用英语单词
审计业务中常用的128个英文单词 1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.sodocs.net/doc/1b13390292.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师
21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity’ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of ——初步了解―――的情况 28.a more knowledge of——进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产