(完整版)审计常用英文词汇

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审计英文词汇整理

1.audit 审计

2.attestation 鉴证

3.credibility 可信赖程度

4.audit of financial statements 财务报表审计

5.agreed-upon procedures 执行商定程序

6.high levels of assurance 高水平保证

pilation 编制

8.reliability 可靠性

9.relevance 相关性

10.professional skepticism 职业谨慎

11.objectivity 客观性

12. professional competence 专业胜任能力

13.Senior/CPA-in-charge 项目经理

14.audit engagement letter 业务约定书

15.recurring audit 连续审计

16.the client 委托人

17.change CPA更换注册会计师

18.the existing CPA 现任注册会计师

19.the successor CPA 后任注册会计师

20.the preceding CPA前任注册会计师

21.issue the audit report 出具审计报告

22.expert 专家

23.the board of directors 董事会

24.knowledge of the entity‘ s business 了解被审计单位情况

25.assess material misstatement risks评估重大错报风险

26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围

审计英文词汇整理

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

审计英文词汇整理.doc

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1.audit 审计4

2.transactions without substance 虚假交易

2.attestation 鉴证4

3.unusual pressures 异常压力

3.credibility 可信赖程度4

4.the suspected noncompliance 涉嫌存在违法行为

4.audit of financial statements 财务报表审计4

5.materialiy 重要性

5.agreed-upon procedures 执行商定程序4

6.exceed the materiality level 超过重要性水平

6.high levels of assurance 高水平保证4

7.approach the materiality level 接近重要性水平

/doc/121039732.html,pilation 编制48.an acceptably low level 可接受水平

8.reliability 可靠性

49.the overall financial statement level and in

9.relevance 相关性

10.professional skepticism 职业谨慎

related account balances and transaction

11.objectivity 客观性

12. professional competence 专业胜任能力

审计、财务常用英文词汇

审计类财会英语

审计、财务常用英文词汇

审计报告: Audit report

资产负债表：Balance Sheet

损益表：Income statement

利润分配表：Profit distribution statement

<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants

会计报表：Financial statement

在抽查的基础上：on a test basis

主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant

中国注册会计师：Chinese Certified Public Accountant

无钢印无效：shall not be valid without bearing the embossing seal

年初数，年末数：Opening amounting\ closing amounting

资产负债表：Balance sheet

流动资产：Current assets

货币资金：Cash

短期、长期投资：Short-term、long-term investment

应收票据：Notes receivable

应收账款：Account receivable

坏账准备：Less: provision for bad debt

应收账款净额：Net value of account receivable

审计英文词汇整理

overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层

or omissions 错报或漏报

总计

events 期后事项

the financial statements 调整财务报表

additional audit procedures 实施追加的审计程序

risk 审计风险

risk 检查风险

audit opinion 不适当的审计意见

misstatement 重大的错报

misstatement 可容忍错报

acceptable level of detection risk 可接受的检查风险

level of material misstatement risk 重大错报风险的评估水平

business 小规模企业

system 会计系统

of control 控制测试

test 穿行测试

沟通

流程图

of internal control 重新执行

evidence 审计证据

procedures 实质性程序

认定存在

发生

完整性

obligations 权利和义务

allocation 计价和分摊

截止

准确性

分类

检查

of counting 监盘

观察

函证

计算

procedures 分析程序

核对

追查

sampling 审计抽样

误差

error 预期误差

总体

risk 抽样风险

risk 非抽样风险

unit 抽样单位

sampling 统计抽样

error 可容忍误差

of under reliance 信赖不足风险 of over reliance 信赖过度风险 of incorrect rejection 误拒风险

和审计有关的英文词汇表

audit

审计

CPA(Certified Public Accountant)

注册会计师

assurance

可信性保证

audit of financial statements

财务报表审计

agreed-upon procedures

执行商定程序

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、可信程序

reliability

可靠性、可靠程序

relevance

相关、相关性continuing professional education(CPE)

职业后续教育

A uniform CPA examination

统一注册会计师考试

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 exsiting CPA

现任审计师

the preceding CPA(The predecessor CPA

后任会计师

audit appointment

审计委托

the agreed term

约定条款

accpet an audit engaement

审计英文词汇整理

The Standardization Office was revised on the afternoon of December 13, 2020

审计

鉴证

可信赖程度

of financial statements 财务报表审计

procedures 执行商定程序

levels of assurance 高水平保证

编制

可靠性

审计报告中英词汇对照

Audit Report - 审计报告

Internal control - 内部控制

Financial statements - 财务报表

Balance sheet - 资产负债表

Cash flow statement - 现金流量表

Notes to the financial statements - 财务报表附注Going concern - 继续经营假设

Material misstatement - 实质性错误陈述

Audit evidence - 审计证据

Audit procedure - 审计程序

Audit sampling - 审计抽样

Audit opinion - 审计意见

Unqualified opinion - 无保留意见

Qualified opinion - 保留意见

Adverse opinion - 否定意见

Scope limitation - 范围限制

Management's responsibility - 管理层责任

Auditor's responsibility - 审计师责任

Fraud - 诈骗

审计报告中英文对照

审计报告中英文对照Audit Report Comparison (中-英对照)

标题/Title

中文：审计报告

英文：Audit Report

报告收件人/To

中文：公司董事会

英文：Board of Directors

报告日期/Date

中文：报告日期

英文：Report Date

审计目的/Purpose of the Audit

中文：审计目的

英文：Purpose of the Audit

审计范围/Audit Scope

中文：审计范围

英文：Audit Scope

审计方法/Audit Methodology

中文：审计方法

英文：Audit Methodology

审计发现/Audit Findings

中文：审计发现

英文：Audit Findings

审计结论/Audit Conclusion

中文：审计结论

英文：Audit Conclusion

审计建议/Audit Recommendations 中文：审计建议

英文：Audit Recommendations

附注/Notes

中文：附注

英文：Notes

签字/Signature

中文：签字

英文：Signature

ListofAcronyms常用英文审计词语简称

PM 5.1: EY GAM: A Closer Look

List of Acronyms

Acronym Definition

ACL Audit Command Language

AQR Audit Quality Review or Assurance Quality Review ART Audit Risk Tables

ASM Audit Strategy Memorandum

B/S Balance Sheet

CAAT Computer Assisted Audit Technique

CBK Center for Business Knowledge

Channel 1Audit or attest-based account client relationship Channel 2Non-audit-centric client relationship

COC Code of Conduct

COT or COTs Class of Transaction or Classes of Transactions CR Control Risk

CRA Combined Risk Assessment

CY Current Year

EAE Electronic Audit Evidence

ELC Entity-level Controls Form

ERP Enterprise Resource Planning

ETD Engagement T eam Discussion

审计常用英语词汇

1.Letter of Engagement审计业务约定书

2.Assurance engagement and external audit鉴证业务和外部审计

3.Audit approach审计方法

4.Staffing人员安排

5.Deadline截止日期

6.Group Audit集团审计

7.Materiality重要性

8.Fraud舞弊；欺诈

9.Professional skepticism职业怀疑

10.Going concern永续经营

11.Tolerable Error可容忍错误

12.True and fair presentation真实公允披露

13.Reasonable assurance合理保证

14.Appointment, removal and resignation of auditors注册会计师（审计人员）的聘用、解聘和辞职

15.Types of opinion: unqualified opinion, qualified 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

16.Due care合理关注

17.Independence独立

18.Integrity诚信

19.Audit risk = inherent risk x control risk x detection risk

审计风险=固有风险x控制风险x检查风险

20.Assessing the risks of material misstatement and fraud估计（评估）重大错报或舞弊的风险

审计、财务常用英文词汇

审计类财会英语

审计、财务常用英文词汇

审计报告: Audit report

资产负债表：Balance Sheet

损益表：Income statement

利润分配表：Profit distribution statement

〈中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants

会计报表：Financial statement

在抽查的基础上：on a test basis

主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant

中国注册会计师：Chinese Certified Public Accountant

无钢印无效：shall not be valid without bearing the embossing seal

年初数，年末数：Opening amounting\ closing amounting

资产负债表：Balance sheet

流动资产：Current assets

货币资金：Cash

短期、长期投资：Short—term、long—term investment

应收票据：Notes receivable

应收账款：Account receivable

坏账准备:Less：provision for bad debt

应收账款净额：Net value of account receivable

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

审计英文词汇整理

1.audit 审计

2.attestation 鉴证

3.credibility 可信赖程度

4.audit of financial statements 财务报表审计

5.agreed-upon procedures 执行商定程序

6.high levels of assurance 高水平保证

pilation 编制

8.reliability 可靠性

9.relevance 相关性

10.professional skepticism 职业谨慎

11.objectivity 客观性

12. professional competence 专业胜任能力

13.Senior/CPA-in-charge 项目经理

14.audit engagement letter 业务约定书

15.recurring audit 连续审计

16.the client 委托人

17.change CPA更换注册会计师

18.the existing CPA 现任注册会计师

19.the successor CPA 后任注册会计师

20.the preceding CPA前任注册会计师

21.issue the audit report 出具审计报告

22.expert 专家

23.the board of directors 董事会

24.knowledge of the entity‘ s business 了解被审计单位情况

25.assess material misstatement risks评估重大错报风险

26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围

审计、财务常用英文词汇

审计类财会英语

审计、财务常用英文词汇

审计报告: Audit report

资产负债表：Balance Sheet

损益表：Income statement

利润分配表：Profit distribution statement

：the Independent Auditing Standard for Chinese Certified Public Accountants

会计报表：Financial statement

在抽查的基础上：on a test basis

主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant

中国注册会计师：Chinese Certified Public Accountant

无钢印无效：shall not be valid without bearing the embossing seal

年初数，年末数：Opening amounting\ closing amounting

资产负债表：Balance sheet

流动资产：Current assets

货币资金：Cash

短期、长期投资：Short-term、long-term investment

应收票据：Notes receivable

应收账款：Account receivable

坏账准备：Less: provision for bad debt

应收账款净额：Net value of account receivable