Auditory Perceptible Landmarks in Mobile Navigation
《特殊目的审计报告》 的英文专业说法
《特殊目的审计报告》的英文专业说法Special Purpose Audit ReportIntroductionA special purpose audit report is a type of audit report that is performed for a specific purpose or objective, rather than a general purpose audit which is performed to express an opinion on the fairness of the financial statements. Special purpose audits are typically conducted for specific entities or situations, such as compliance audits, internal control audits, or forensic audits.Purpose of Special Purpose Audit ReportsThe purpose of a special purpose audit report is to provide specific information or assurance to stakeholders or interested parties about a particular aspect of an organization's operations or financial transactions. These reports are often tailored to the specific needs of the requesting party and may focus on a particular area of concern or risk.Types of Special Purpose Audit ReportsThere are several types of special purpose audit reports that can be performed depending on the specific needs of theorganization or the requesting party. Some common types of special purpose audit reports include:- Compliance Audits: These audits are conducted to assess whether an organization is complying with specific laws, regulations, or contractual agreements.- Internal Control Audits: These audits focus on evaluating the effectiveness of an organization's internal controls and processes.- Forensic Audits: These audits are conducted to investigate suspected fraud, misconduct, or irregularities within an organization.- Due Diligence Audits: These audits are performed to assess the financial and operational risks of a potential business acquisition or investment.Key Components of a Special Purpose Audit ReportWhile the specific contents of a special purpose audit report may vary depending on the nature of the audit, there are some key components that are typically included in these reports:1. Executive Summary: This section provides a brief overview of the audit objectives, scope, and findings.2. Audit Objectives: This section outlines the specific objectives of the audit and the criteria against which the audit was conducted.3. Scope of Work: This section describes the audit procedures that were performed and any limitations that may have impacted the audit findings.4. Findings and Recommendations: This section summarizes the audit findings and provides recommendations for improvement or corrective action.5. Conclusion: This section provides the auditor's overall opinion or assessment of the organization's compliance or performance in relation to the audit objectives.ConclusionSpecial purpose audit reports play a critical role in providing assurance to stakeholders and interested parties about specific aspects of an organization's operations or financial transactions. By tailoring the audit procedures and reporting requirements to the specific needs of the requesting party, special purpose audits can provide valuable insights and recommendations to help organizations address risks, improve controls, and enhance overall performance.。
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 mandate121.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 auditing proceduresrecommendation 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。
审计学财务报表审阅中英文对照外文翻译文献
财务报表审阅中英文对照外文翻译文献财务报表审阅中英文对照外文翻译文献(文档含英文原文和中文翻译)国际审计准则第910号：财务报表审阅（一）引言1.本准则旨在为审计人员接受委托从事财务报表审阅的职业责任，以及出具审阅报告的格式和内容建立标准，提供指导。
2.本准则是针对财务报表审阅制定的。
然而，它也适用于审阅财务信息或其他信息的业务。
本准则要连同国际审计准则120号“国际审计准则框架”一并阅读。
其他国际审计准则的有关内容对审计人员运用这一谁则可以有所帮助。
审阅业务的目的3.财务报表审阅的目的是为了使审计人员能够表明，根据实施的程序(这些程序并不提供象在审计业务中所要求获取的所有证据)，是否存在审计人员注意到的，使得审计人员认为财务报表在所有重大方面没有按照指明的财务报告框架编制的情况(消极保证)。
审阅业务的一般原则4.审计人员应当遵循国际会计师联合会颁布的“职业会计师道德守则”。
统驭审计人员职业责任的道德原则是:(I)独立;(2)公正;(3)客观;(4)职业胜任能力及应有关注;(5)保密;(6)职业行为;(7)技术准则。
5.审计人员应当按照本准则执行审阅工作。
6.审计人员应当以职业怀疑的态度计划和执行审阅工作，以识别可能存在的导致财务报表重大错报的情况。
7.为了在审阅报告中发表消极保证的意见，审计人员应当主要通过查询和分析程序获取充分、适当的证据，形成结论。
审阅范围8．“审阅范围”是指为了实现审阅目的，在各种情况下认为必要的审阅程序。
执行财务报表审阅所要求的程序，由审计人员根据国际审计准则、有关专业团体、法律和法规的要求，以及审阅业务约定条件及报告要求确定。
适当的保证9.审阅业务提供了一个适当程度的保证，即审阅的信息不存在重大的错报，这是用消极保证的方式发表意见。
业务约定条款10.审计人员和客户应当就业务约定条款达成一致意见。
达成一致的条款应当记录在业务委托书或其他适当的类似合同中。
11.业务委托书有助于制定审阅工作计划。
对审计的英文介绍
对审计的英文介绍Auditing is an independent appraisal activity that includes the systematic review of a company’s operations, procedures, and records by an independent auditor with the intent of expressing an opinion on the fairness and accuracy of the organization’s financial statements. Auditing serves as an assurance service to those who use the financial statements of an organization, such as lenders, shareholders, investors, and regulatory bodies.The primary objective of an audit is to provide reasonable assurance that the financial statements present fairly in all material aspects, and are free from material misstatement. An audit involves obtaining evidence to support the financial statement assertions and understanding and testing the entity’s internal controls. The auditor should possess the necessary knowledge and experience required to perform an audit, as well as the objectivity and independence needed to form an independent opinion on the financial statements.The scope of an audit typically involves an examination of the financial records of an organization, including its balance sheet, income statement, and cash flow statement. The audit will involve the assessment of these documents, as well as related notes and supporting documents, such as bank statements and invoices. The auditor may also select transactions for testing and analyze the processes used to produce the financial statements.In addition to evaluating the quality of the financial information, auditors also consider the risks associated withthe financial statements. This includes identifying riskssuch as fraud and errors, as well as assessing the controlsin place to reduce these risks. Once the risk assessment is complete, the auditor will develop a plan of audit procedures which may include substantive tests, analytical procedures, and statistical sampling.Once the audit is complete, the auditor will issue areport providing an opinion, based on the audit evidence gathered, whether the financial statements are properly prepared in accordance with the relevant accounting framework. The auditor’s opinion will be independent from the organization, and will provide assurance to those who rely on the financial statements.。
审计英语词汇汇总
注册会计师考试《审计》中用到的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 relatedaccount 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.flow chart 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.rights and obligations 权利和义务76.valuation and 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.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk 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.index and cross-referencing 索引和交叉索引103.cash receipt 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.storeroom 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ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current 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 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 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 assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
对审计的英文介绍
对审计的英文介绍Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic action to determine and report on the degree of correspondence between those assertions and established criteria. It is primarily used to provide stakeholders with an independent assessment of the accuracy, effectiveness, and efficiency of an organization’s internal controls and the quality of its financial reporting. The purpose of auditingis to enhance stakeholder confidence and trust in financial statements, management decisions, and other information provided by an organization.An audit provides assurance to the stakeholders and management of the organization that the financial statements are free from material misstatement. Auditing also serves to detect and prevent fraud, waste, and abuse within the organization. The scope of an audit might include a review of internal controls as well as compliance with applicable laws and regulations.Auditors conduct tests of records, perform analytical procedures, inspect physical inventory, and observe the functions performed by the company’s personnel. Theobjective of these activities is to collect sufficient, appropriate audit evidence to support their opinion about the fairness of the financial statements.Audit reports, which are either unqualified, qualified, or adverse, are prepared in accordance with Generally Accepted Auditing Standards (GAAS). Unqualified reports state that an audit was conducted in accordance with GAAS and, inthe auditor’s opinion, the financial statements are presented fairly in all material respects. A qualified report indicates that there were some limitations in the scope of the audit, such as not testing a sample of transactions. An adverse report implies that the financial statements contain significant departures from GAAS.In summary, auditing is a vital tool used to provide stakeholders with an independent assessment of the accuracy, effectiveness, and efficiency of an organizatio n’s internal controls and its financial reporting. Auditing enables organizations to maintain credibility and ensures the reliability of financial statements.。
审计风险外文文献翻译最新译文
审计风险外文文献翻译最新译文The n of Audit Risk ControlXXXIn any market。
the optimal n of resources is an internal XXX。
however。
n asymmetry exists een investors and creditors。
debtors and regulators。
and other regulated XXX verify the financial n of foreign enterprises and other n to ensure that the market's main body has as close to complete n as possible。
This process is known as the audit.XXX' subjective ns。
which are usually based on sampling surveys。
XXX。
audit risk is XXX.n:The auditing n has e an essential part of the market economy。
XXX the development of the capital market。
It holds a XXX the financial market。
However。
in recent years。
due to the repeatedn of cases XXX accountants。
the industry has XXX。
A 2002study published in the American Journal of Accounting Statistics revealed that the number of lawsuits against auditors in the United States over the past 15 years is far more than the total number of lawsuits in the industry's 105-year history。
审计五要素 英语作文
审计五要素英语作文Audit Five Elements。
Introduction。
Audit is an essential process that ensures the accuracy and reliability of financial statements. There are five key elements of an audit, which include planning, internal control evaluation, substantive procedures, reporting, and follow-up. In this essay, we will discuss each of these elements in detail and highlight their importance in the auditing process.Planning。
The first element of an audit is planning. This involves setting objectives, identifying risks, and developing an audit plan. During the planning phase, auditors gather information about the client's business, industry, and regulatory environment. They also assess theclient's internal controls to determine the extent oftesting required. Proper planning is crucial as it helps auditors allocate resources efficiently and effectively.Internal Control Evaluation。
注册会计师考试《审计》常用英文单词大全
注册会计师考试《审计》常用英文单词大全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.flow chart 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.rights and obligations 权利和义务76.valuation and 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.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk 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.index and cross-referencing 索引和交叉索引103.cash receipt 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.storeroom 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。
审计词汇表
审计词汇表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1professional 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expert 专家the board of directors 董事会determine the nature，timing and extent of the audit procedures 确定审计程序性质、时间和范围a general knowledge of ——初步了解―――情况a more knowledge of——进一步了解情况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error 错误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 不适当审计意见material misstatement 重大错报tolerable misstatement 可容忍错报the acceptable level of detection risk 可接受检查风险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observation 观察confirmation 函证computation 计算analytical procedures 分析程序vouch 核对trace 追查audit sampling 审计抽样error 误差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cash receipt 现金收入cash disbursement现金支出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net realizable value 可变现净值sale invoice 销售发票price list 价目表positive confirmation request 积极式询证函negative confirmation request消极式询证函audit report 审计报告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Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构名称：国际会计师联合会IFAC国际会计师联合会下设国际审计和鉴证准则理事会IAASB美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上独立和形式上独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’responsibilities for the financi al statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial stateme nt认定层次重大错报material misstatement on level of assertion实质性程序substantive proceduresChap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical samplingChap. 13 Sales and receivables cycleChap.14 Purchases and payables cycleChap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycleChap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告要素标题title收件人receiver引言段introduction管理层对财务报表责任段management’s responsibility for the financi alstatements注册会计师责任段auditor’s responsibility审计意见段opinion注册会计师监管和盖章auditor’s signature会计师事务所名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。
审计报告审计准则英文版
审计报告审计准则英文版Audit Report Audit Standards English VersionThe fundamental purpose of an audit is to provide an independent assessment of an organization's financial statements and operations. The audit process involves a systematic examination of the organization's accounting records, internal controls, and financial reporting practices to ensure that the information presented is accurate, reliable, and complies with relevant laws and regulations. The audit report is the final product of this process, and it serves as a critical tool for stakeholders, such as investors, creditors, and regulatory authorities, to evaluate the organization's financial health and performance.The audit report is structured to provide a clear and concise summary of the auditor's findings and conclusions. It typically includes the following key components:1. Introduction: This section provides an overview of the audit, including the scope, objectives, and the period covered by the examination.2. Management's Responsibility: This section outlines the responsibilities of the organization's management in preparing the financial statements and maintaining effective internal controls.3. Auditor's Responsibility: This section describes the auditor's responsibility to express an opinion on the financial statements based on the audit conducted in accordance with established standards.4. Opinion: This section presents the auditor's professional judgment on the fairness and accuracy of the financial statements. The opinion can be unmodified (clean), qualified, adverse, or a disclaimer of opinion, depending on the auditor's findings.5. Basis for Opinion: This section explains the rationale behind the auditor's opinion, including any significant issues or concerns identified during the audit.6. Other Reporting Responsibilities: This section may include additional information or reporting requirements, such as the auditor's assessment of the organization's internal controls or compliance with specific regulations.The audit report is prepared in accordance with established audit standards, which provide a framework for the auditor's work andensure consistency in the audit process. The most widely recognized audit standards are the International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB) and the Generally Accepted Auditing Standards (GAAS) established by the American Institute of Certified Public Accountants (AICPA).The ISAs and GAAS cover a range of topics, including:1. Ethical requirements: Auditors must adhere to strict ethical standards, including independence, integrity, and objectivity.2. Audit planning and risk assessment: Auditors must develop a comprehensive audit plan and assess the risks associated with the organization's operations and financial reporting.3. Audit evidence: Auditors must gather sufficient and appropriate audit evidence to support their conclusions.4. Audit reporting: Auditors must communicate their findings and conclusions in a clear and effective manner.5. Quality control: Auditors must implement robust quality control procedures to ensure the consistency and reliability of their work.Adherence to these standards is critical to the credibility and reliability of the audit report. Auditors must exercise professional judgment, maintain independence, and adhere to ethical principles throughout the audit process to ensure that their findings and conclusions are objective and well-supported.The importance of the audit report cannot be overstated. It provides stakeholders with an independent assessment of the organization's financial position and performance, which can inform critical decisions related to investments, lending, or regulatory compliance. Moreover, the audit report can serve as a valuable tool for the organization's management, as it can identify areas for improvement and help strengthen internal controls and financial reporting practices.In conclusion, the audit report and the underlying audit standards are essential components of the financial reporting ecosystem. They ensure transparency, accountability, and the reliability of financial information, which is crucial for the efficient functioning of capital markets and the broader economy.。
审计报告英文版审计意见
审计报告英文版审计意见The audit report is a critical document that provides stakeholders with an independent assessment of an organization's financial statements. The audit opinion, which is the cornerstone of the audit report, expresses the auditor's professional judgment on whether the financial statements present a true and fair view of the organization's financial position and performance. This essay will explore the various types of audit opinions and their implications, as well as the importance of clear and transparent communication in the audit report.One of the primary objectives of an audit is to provide reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error. The auditor's opinion is the final outcome of the audit process and serves as a stamp of approval or a warning to the users of the financial statements. The most common types of audit opinions are the unmodified opinion, the modified opinion, and the disclaimer of opinion.An unmodified opinion, also known as a clean opinion, is the mostfavorable audit opinion. It indicates that the auditor has obtained sufficient and appropriate audit evidence to conclude that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. This opinion conveys that the financial statements present a true and fair view of the organization's financial position and performance, and that the auditor has not identified any significant issues or concerns.In contrast, a modified opinion is issued when the auditor has encountered one or more issues that affect the financial statements. There are three main types of modified opinions: the qualified opinion, the adverse opinion, and the disclaimer of opinion. A qualified opinion is issued when the auditor has identified a matter that, while not pervasive, is material to the financial statements. This could be due to a limitation in the scope of the audit, a departure from the applicable financial reporting framework, or a disagreement with management. An adverse opinion is the most severe form of modified opinion, and it is issued when the auditor concludes that the financial statements are materially misstated and do not present a true and fair view. A disclaimer of opinion is issued when the auditor is unable to obtain sufficient appropriate audit evidence to form an opinion on the financial statements, usually due to significant limitations in the scope of the audit.The language and structure of the audit report, including the auditopinion, are crucial in conveying the auditor's findings to the users of the financial statements. The audit report should be clear, concise, and easy to understand, with the audit opinion prominently displayed. The report should also include a description of the auditor's responsibilities, the scope of the audit, and any significant matters that arose during the audit process.One of the key challenges in audit reporting is ensuring that the communication is transparent and understandable to a wide range of stakeholders, from financial analysts to the general public. The auditor must strike a balance between providing technical details and using plain language that can be readily understood by non-experts. This is particularly important in the case of modified opinions, where the auditor must clearly explain the reasons for the modification and its potential impact on the financial statements.In recent years, there have been calls for greater transparency and enhanced communication in audit reporting. This has led to the development of new reporting standards, such as the International Auditing and Assurance Standards Board's (IAASB) revised auditor's report, which includes the introduction of key audit matters (KAMs). KAMs are areas that, in the auditor's professional judgment, were of most significance in the audit of the current period's financial statements. By highlighting these matters, the auditor can provide users with a better understanding of the audit process and the areasthat required significant auditor attention.The importance of clear and transparent communication in the audit report cannot be overstated. The audit opinion is a critical piece of information that informs the decisions of a wide range of stakeholders, from investors and lenders to regulators and the general public. By providing a clear and unambiguous assessment of the financial statements, the auditor can help to build trust in the financial reporting process and contribute to the overall transparency and accountability of the organization.In conclusion, the audit report and the audit opinion are essential components of the financial reporting ecosystem. The auditor's opinion serves as a stamp of approval or a warning to the users of the financial statements, and the language and structure of the report play a crucial role in conveying the auditor's findings. As the demands for greater transparency and enhanced communication in audit reporting continue to grow, it is incumbent upon auditors to ensure that their reports are clear, concise, and easily understood by all stakeholders.。
计算机专业英语阅读材料 Monitors
Hand-held:
察觉、探测 Optical sensor: 光学传感器 Pad: 衬垫 Grid: 网格、格子 Horizontal: 水平的 Vertical: 垂直的
Jargon:
Confusion：混淆、混乱
stores: 零售店（wholesale: 批发） Render: 致使（make） Side-by-side:并肩；一起；并排 Comparison: 比较、对照 Set: 一套 Tube: 管、电子管
Retail
Invar
Fine：
Distance：距离 Phosphor：荧光体
测量 Millimeter: 毫米 Manufacturer: 制造商 Display: 显示 Conventional: 传统的 CRT：阴极射线管（Cathode Ray Tube）
Measure:
包含、牵涉 Aim: 瞄准 Electron guns: 电子枪 Show off: 炫耀、卖弄（使显眼） Emit: 发出、放射 Dot: 点 Stripe: 条纹
Detect:
发信号、指示 Execution: 执行 Invoke: 调用、引起 Graphics: 图像、图形 Additional: 额外的、附加的 Device： 设备 Allowable: 许可的 Parameter：参数
Signal:
thumbwheel：拇指旋轮 Trackball: 轨迹球 Standard: 标准的 Underneath: 下面的 Rotation: 旋转 Rotate：旋转（动词） navigate:操纵、驾驶 Viewing:查看、观察
（完整版）审计常用英文词汇
（完整版）审计常用英文词汇审计常用英文词汇1.Assurance engagements and external audit鉴证业务和外部审计Materiality，true and fair presentation，reasonable assurance重要性，真实、公允反映，合理保证Appointment，removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business 了解被审单位Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险Materiality （level），tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation：working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价T ests of control控制测试Substantive procedures （time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables：confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对账，函证Bank and cash：bank confirmation货币资金：银行函证Auditing sampling审计抽样5.Review复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异。
财务报表审计中对舞弊的考虑aag
•$7 million fraud
•$2 billion drop in • stock value
财务报表审计中对舞弊的考虑aag
Largest Bankruptcy Filings
(1980 to Present)
Company 1. WorldCom 2. Enron 3. Texaco 4. Financial Corp of America 5. Global Crossing 6. Adelphia 7. PG&E 8. MCorp
财务报表审计中对舞弊的考虑aag
What is Error?
错误是指导致财务报表错报的非故意行为， 主要包括： • 为编制财务报表而收集和处理数据时发生
失误； • 由于疏忽和误解有关事实而作出不恰当的
会计估计； • 在运用与确认、计量、分类或列报（包括
披露，下同）相关的会计政策时发生失误。
财务报表审计中对舞弊的考虑aag
财务报表审计中对舞弊的考虑aag
Fraudulent financial reporting may be accomplished by:
– Misrepresentation in or intentional omission of significant information on financial statements
财务报表审计中对舞弊的考虑aag
The Fraud Triangle
•Motive
•Opportunity
•Rationalization
财务报表审计中对舞弊的考虑aag
What can be done to help control fraud?
• Clear written policies and procedures • Maintain documentation • Asset security • Internal control system • Tone at the top
注册会计师审计独立性英文文献中英对照
变化中的会计师审计独立性——与当前环境与时俱进，理查德·贝克2005年8月——具《注册会计师专刊》的主编罗伯特科尔森在他2004年3月的专栏里的研究表明，“会计师审计的独立性”的概念，在过去的150多年中，是不断变化的。
从一般意义上说，会计师审计的独立性与当前的商业环境是存在着密切的关联的。
但是，不同的“会计师审计的独立性”的概念之间，并没有明显的过渡。
通常情况下，许多审计的独立性的不同概念的提出，都是围绕着专业的会计师、审计师、监管机构和一般公众之间的独立性，所展开讨论的。
会计师审计的独立性的最初概念，出现在19世纪。
它的出现，是基于这样一个前提的，即主要是英国本土的专业会计师和审计师，对整个大英帝国以前的和现有的殖民资本承担监督的责任。
在此期间，数量上相对来说较少的会计师事务所，却要对相对来说大数量的群体执行审计的任务。
这些专业的会计师和审计师就有可能同时对不同的实体出具财务报告、为不同的投资群体工作。
在这个时代，会计师审计独立性的概念，并没有把审计设想为一个独立存在的审计实体;英国投资者明确禁止审计者在其审计的企业工作或参与投资。
与此同时，只要会计师保持对主要投资者的审计服务，他们的专业会计服务的范围，是可以合理地扩大的。
例如，审计师被允许可以帮他们所审计的企业编制财务报表。
会计师审计的独立性这一初步的概念在19世纪末到20世纪初发生了改变。
在这段时期，经济上有了一个大的变化，那就是资本的主要来源由国内市场转向到外国资本市场。
这一变化的出现是与美国的大型工业公司，如采矿，铁路，能源，电力和电信，的出现相关联的。
伴随着这些美国大公司的出现的，也包括着对公司商业性的理解的改变。
在上世纪30年代，经济学家阿道夫贝尔和伽尔迪纳指出，推进对这一变化的理解的，是大型企业所有权的分离，以及会计和审计对于公司的财产权益的重要性。
在这一新思路下，审计的主要职责，就是为集体的所有权益的需要而服务，而不是某个具体的无所有权的利益。
选择审计专业因果关系英语作文
选择审计专业因果关系英语作文Audit professionals play a crucial role in ensuring the accuracy and reliability of financial information provided by companies. The relationship between the audit profession and the overall financial system is one of cause and effect. Auditors provide assurance to stakeholders that the financial statements are free from material misstatement and fairly represent the financial position of the company. This assurance is essential for maintaining trust in the financial markets and promoting investor confidence.In the event of financial fraud or misrepresentation, auditors are responsible for detecting these irregularities and reporting them to the appropriate authorities. Their findings can have far-reaching consequences, impacting not only the company in question but also the broader financial system. The fallout from a major auditing scandal can lead todecreased investor confidence, increased regulatory scrutiny, and financial instability.Conversely, the absence of effective auditing practices can also have detrimental effects on the financial system. Without reliable financial information, investors may be hesitant to invest in companies, leading to market inefficiencies and decreased capital formation. Auditfailures can erode trust in the integrity of financial markets, undermining their ability to allocate resources efficiently.The relationship between the audit profession and the financial system is symbiotic. Auditors rely on the existence of a robust financial system to provide accurate information for their assessments, while the financial system depends on auditors to ensure the credibility of that information. By upholding high ethical standards and promoting transparency,auditors contribute to the overall stability and efficiency of the financial system.In conclusion, the audit profession plays a critical role in maintaining the integrity of the financial system. The relationship between auditors and the financial system is one of mutual dependence, with each relying on the other to function effectively. By upholding professional standards and providing reliable assurance, auditors help to promote trust and confidence in the financial markets, contributing to the overall health and stability of the economy.。
英文版：审计学 变化环境中的概念 第二章
What is the enhanced role of audit committees under Sarbanes?
Is designated as the audit client Has oversight responsibilities over the internal audit and financial reporting processes Must be comprised of "outside" directors, i.e. not members of management or have other relationships with the organization Must report on its activities, including the results of significant discussions with the external auditor
The Sarbanes/Oxley Act of 2002 Continued
Audit Committees must have at least one person who is a financial expert. Other members must be knowledgeable in financial accounting and control Audit engagement partners, as well as other partners and managers with significant roles in the audit, must be rotated off the engagement every five years A "cooling off" period before an audit partner or manager can take a high-level position with an audit client without jeopardizing the independence of the public accounting firm Increased disclosure of "off-balance sheet" transactions or agreements that may have a material effect Requires the GAO to study a number of issues including the effect of consolidation on competition with the accounting profession, and an analysis of mandatory audit firm rotation
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Auditory Perceptible Landmarks in Mobile NavigationJ¨o rg Baus,Rainer Wasinger,Ilhan AslanDFKI,Stuhlsatzenhausweg3 66123Saarbr¨u cken,Germany {baus,wasinger,aslan}@dfki.deAntonio Kr¨u gerUniversity of M¨u nster,48149M¨u nster,Germanykruegera@uni-ms.deAndreas Maier,Tim SchwartzUniversity of Saarbr¨u cken66041Saarbr¨u cken,Germanyamaier@coli.uni-sb.deschwartz@cs.uni-sb.deABSTRACTNormally,mobile pedestrian navigation systems use vi-sually perceptible landmarks to guide their users through the environment.In this article we introduce concepts for the use of auditory perceptible landmarks in route descriptions.Such auditory perceptible landmarks com-plement their visual counterparts and also stand to be beneficial for certain groups like the visually impaired and the elderly.ACM Classification:H.5.2User Interfaces(D.2.2,H.1.2, I.3.6)-User-centered designGeneral terms:Human factorsKeywords:Pedestrian navigation systems,auditory per-ceptible landmarks,visual impairment INTRODUCTIONNowadays,navigation systems can be seen to have paved their way into our daily lives.Internet-based route plan-ers and in-car navigation systems are widely used and there is an emergence of pedestrian navigation systems reaching the market.Pedestrian navigation systems and their special needs have been investigated in several re-search systems(e.g.[1,5,3,4]).Research in this area explicitly points out the importance of landmarks,3D-graphics and multi-modal interaction.Until now,these systems use only landmarks which are visually percep-tible from a certain view-point in the environment in their navigational instructions,that are generated based on graphical,textual and/or verbal descriptions of the route.In order to improve future versions of pedes-trian navigations systems we looked at the possibilities to use auditory perceptible landmarks in route descrip-tions,that will hopefully lead to more expressive pedes-trian navigation systems,that also benefit the visually impaired and the elderly.In[2]the authors describe the paradigm of a chatty envi-ronment,which tries to make some of the visual informa-Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on thefirst page.To copy otherwise,to republish,to post on servers or to redistribute to lists,requires prior specific permission and/or a fee.IUI’07,January28–31,2007,Honolulu,Hawaii,USA.Copyright2007ACM1-59593-481-2/07/0001...$5.00.tion available to the visually impaired by using the audio channel.They built a prototype of such an environment by tagging objects in the environment with electronic beacons and also representing real-world objects digi-tally,by linking the objects to information stored on a web-server.The user of the system carries a device, the world explorer,which uses Bluetooth and a WLAN 802.11to access information about tagged entities in the environment.Whenever the user moves into the aura of a tagged object,the devices senses the object and medi-ates the information exchange between the user and the object.In contrast to the approach described above we do not want to instrument the environment with tags or any additional communication infrastructure but instead we try to use auditory perceptible landmarks that are al-ready available in the environment.AUDITORY PERCEPTIBLE LANDMARKS ANDTHEIR CLASSIFICATIONIn an empirical study we identified51different sound sources that might be used as auditory perceptible land-marks during a navigation task[6].In order to deter-mine their usefulness for navigation,we categorized the sound sources.Categories,and additional attributes which will be assigned to sound sources in order to de-scribe them,are as follows:Category:We discriminate between natural and artificial sounds. Natural sounds:Natural sounds are caused by animals,persons,nat-ural objects,e.g.a river or waterfall,and the weather. Artificial sounds:For artificial sounds we discriminate,e.g.sounds from vehicles,machines,engines,sounds stemming from public buildings or public utilities,and music. Scenario:Information about the situation where these sound sources are perceptible,e.g.within or outside of build-ings.Loudness:Starting from a totally calm environment,labeled with Level0,where persons are able to understand whis-pers without problems.We definedfive different loud-ness levels.Level1:Speaking with normal voices is possible with-out problems.Level2:Speaking with a louder voice is necessary, but manageable without problems.Level3:Speaking with a very loud voice is necessary and possible with great effort.Level4:Talking to each other is not possible any-more.Level5:Sounds might be harmful.Seasonal dependencies(SD):Information about whether these sound sources de-pend on the time of the year,e.g.whether they are most likely to occur in spring,or will not occur in winter.Possible values are:-sp:not during spring, -su:not during summer-au:not during autumn,-wi: not during winter,sp+:predominantly during spring, su+:predominantly during summer,au+:predom-inantly during autumn,wi+:predominantly during winterTime dependencies(TD):Information about whether these sound sources de-pend on the time of the day,e.g whether they appear in the morning and whether they will not appear at night.Possible values are:-n:not during the night, -d:not during the day,n+:predominantly during the night,d+:predominantly during the dayUsable as landmark(UaL):Information about whether these sound sources are usable as auditory landmarks.Following the aforementioned classification scheme with its attributes table1shows an excerpt from our51iden-tified sound sources,their resulting categorisation and attributes assigned.IMPLEMENTATIONIn order to conduct the user study we extended the nav-igation system described in[4]for the use of auditory perceptible landmarks.The resulting system is able to generate graphical route descriptions using3D maps and textual/verbal route descriptions which contain infor-mation about auditory landmarks perceptible at certain locations on the route.An example of such a route de-scription using an auditory landmarks,is the following segment of a description produced by the system for a route on the campus of the University of Saarbr¨u cken.“You are on the campus road.Go straight on,in about 180meters you will reach a crossing.You will pass building17,10,and12.Building12is the university’s music hall.You might here music from a concert or the daily rehearsals.”Textual descriptions like the afore-mentioned are prepared beforehand and verbalised using the TextAloud system from Nextup() or synthesised with the RealSpeak system from Nuance ()and saved as MP3-files.During the navigation task they are synchronized to be played at the right sections of the road.USER STUDY13subjects took part in the user study,5women and8 men.The subjects were between22and68years in age with a mean age of29,77years.9subjects were students, 3were employees and1person was already retired.3 from the13subjects of the study were visually impaired, which in this case meant they were blind.StartGoalFigure1:Depiction of the route of the user studyMethodAll subjects of the study were instructed on how to use the navigation system.After that,they had to manage a navigation task following the instructions of the sys-tem.For the user study on our university’s campus we prepared descriptions for the route,and subjects of the study had to follow the descriptions containing auditory perceptible landmarks.Figure1depicts the route of the user study.After the navigation task,subjects had tofill out a questionnaire with14questions.Questions ranged from whether subjects of the study had previously used navigation systems,to questions on whether the system was helpful during the navigation task,and questions about the usage and usefulness of auditory perceptible landmarks.Sound source Natural Artificial Scenario Loud.max.Loud.SD TD UaL Car vehicle outside23no d+no Pedestrian Traffic Light public utility outside11no no yes Fountain public utility outside12-wi-n yes River natural object outside12no no yes Escalator machine inside11no no yes Music in a Shopping Mall music inside12no yes yes Table1:Examples of identified sound source and their attributesResults53,85%of all subjects of the study had used navigation systems before,while46,15%had not.On the question whether the navigation system was helpful in managing the navigation task,7,69%found the help from the sys-tem very good,53,85%answered with good and38,46 %had no clear opinion.But92,31%found that using sound sources as auditory perceptible landmarks helped their orientation during the navigation task.All sub-jects of the study appreciated the use of auditory percep-tible landmarks in the prepared verbal descriptions.On the question what kind of sound sources would be use-ful in route descriptions and what should be included, the following sound sources were mentioned,sorted by frequency:•Sounds from caf´e s and restaurants(84,62%)•Sounds from pedestrian traffic lights(84,62%)•Sounds produced by water,e.g.fountains(84,62%)•Sounds from vehicles(69,23%)•Sounds stemming from differentfloor surfaces,e.g. tarmacs vs.cobbled pavement(46,15%)•Music(46,15%).Last but not least,only38,46%of all subjects in the study stated that they would appreciate the inclusion of sounds in the descriptions,that they could expect to hear during the navigation task.CONCLUSION AND FUTURE WORKAs a result of our user study,one can say that auditory perceptible landmarks are equally usable as visual per-ceptible landmarks in route descriptions and that people are able to learn routes using auditory perceptible land-marks(see also[7]).In order to improve future versions of mobile navigation systems we will implement a ver-sion of the navigation system described in[4]which will be adaptable to its users.Concerning the research pre-sented in this paper,this means that the system should be adaptable to normally sighted or visually impaired people.Blind or visually impaired users of the system will get route descriptions based mostly on auditory per-ceptible landmarks in the environment helping them to orient themselves during the navigation task,while nor-mally sighted users will get route descriptions mostly based on visually perceptible landmarks. Furthermore,the possibility of the system to take speech or sound memos which are associated with GPS-coordi-nates should be extended such that users are allowed to define their own individual landmarks,e.g.by record-ing their own comments,hints or sounds.Whenever the user comes near to the coordinates of such an individ-ual determined landmark during a navigation task,the recorded memo will be played serving as an individual auditory perceptible landmark. ACKNOWLEDGEMENTSThis work came up as part of the project RENA Re-source Adaptive Navigation funded by the German Sci-ence Foundation(DFG)in its Transfer Unit TB53on Cognitive Technologies for Real-Life Applications. 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