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 7.compilation 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

66.communication 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 74.completeness 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 84.computation 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 108.netrealizable 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