审计报告中的会计及审计英语 (2)
会计审计专业英语 (2)
Learning Objectives
After studying this unit, you should be able to:
1. Define accounting assumption. 2. Explain separate entity assumption.
3. Describe going concern assumption.
4. Describe monetary assumption and explain the difficulties that the assumption creates.
5. State time-period assumption and specify the problems it may bring about.
The accounting entity identified as the smallest unit of activity with a self-contained accounting system.
2-2 Going Concern Assumption
The financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future.
3. Is monetary unit assunption essential to accounting? What difficulities may accountants encounter in applying monetary unit assumption?
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risk of incorrect acceptance 误受风险trial balance 试算平衡表cross-referencing 索引和交叉索引现金收入disbursement现金支出statement 银行对账单reconciliation 银行存款余额调节表sheet date 资产负债表日value 可变现净值room仓库invoice 销售发票list 价目表confirmation request 积极式询证函confirmation request消极式询证函requisition 请购单report 验收报告margin 毛利overhead 制造费用requisition 领料单存货盘点certificate 债券certificate 股票report 审计报告被审计单位of the audit report 审计报告的收件人opinion 无保留意见opinion 保留意见of opinion 无法表示意见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 auditorCIA注册信息系统审计师certified information systems auditorCISA注册公共会计师certified public accountantCPA 特许会计师chartered accountantCA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。
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预付账款：Advance to supplier应收出口退税：Receivable drawback for export应收补贴款： Receivable subsidy其他应收款：Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred 待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled 一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owner’s equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：Including; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income)汇兑损失（减汇兑收益）：Exchange loss(exchange income)营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capitall 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间：Fiscal year记账原则和计价基础：Accounting principle and valuation basis 会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计Setting up financial systems for enterprises exchange business代理记帐 Bookkeeping services外汇年检专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation投资可行性研究 Feasibility analysis for investment project百阳英语学院整理。
审计英文词汇整理.doc
审计英文词汇整理.docoverall financial statement level and in 存在related account balances and transaction 发生levels 财务报表层和相关账户、交易层完整性or omissions 错报或漏报obligations 权利和义务总计allocation 计价和分摊events 期后事项截止the financial statements 调整财务报表准确性additional audit procedures 实施追加的审计分类程序检查risk 审计风险of counting 监盘risk 检查风险观察audit opinion 不适当的审计意见函证misstatement 重大的错报计算misstatement 可容忍错报procedures 分析程序acceptable level of detection risk 可接受的核对检查风险追查level of material misstatement risk 重大错sampling 审计抽样报风险的评估水平误差business 小规模企业error 预期误差system 会计系统总体of control 控制测试risk 抽样风险test 穿行测试risk 非抽样风险沟通unit 抽样单位流程图sampling 统计抽样of internal control 重新执行error 可容忍误差evidence 审计证据of under reliance 信赖不足风险procedures 实质性程序of over reliance 信赖过度风险risk of incorrect acceptance 误受风险opinion否定意见trial balance 试算平衡表审计词汇cross-referencing 索引和交叉索引审计法 Audit Law, Audit Act 现金收入审计法实施条例the Implementary Rules of the disbursement 现金支出Audit lawstatement 银行对账单审计标准 audit criteria ， audit standard reconciliation 银行存款余额调节表审计准则 auditing standard sheet date 资产负债表日审计原则 auditing principlesvalue 可变现净值审计手册 audit manualroom 仓库公认审计准则 Generally Accepted Auditinginvoice 销售发票Standardslist 价目表审计法律规范 audit laws and regulationsconfirmation request 积极式询证函审计体制 audit systemconfirmation request 消极式询证函审计权限 audit purview ；audit jurisdiction ；requisition 请购单audit mandatereport 验收报告审计职责 audit responsibilitymargin 毛利审计监督audit supervision ；supervision overhead 制造费用through auditingrequisition 领料单审计管辖权 audit jurisdiction存货盘点审计执法 implementation of audit laws andcertificate 债券regulationscertificate 股票审计处理 audit sanctionreport 审计报告审计处罚 audit penalty被审计单位依法审计 conduct auditing in accordance withof the audit report 审计报告的收件人lawsopinion 无保留意见审计意见 audit opinionopinion 保留意见审计决定 audit decision审计建议audit suggestion, audit 绕过计算机审计auditing around the computer recommendation 通过计算机审计 auditing through the computer复核意见conclusion of audit review 计算机辅助审计computer-assited audit审计复议 audit appeal 信息技术审计 IT audit审计听证audit hearing 合法性审计compliance audit, regularityaudit审计复核 audit review 合规性审计 compliance audit审计战略 audit strategy 综合审计 comprehensive audit审计计划 audit plan 效益审计 value for money audit （ VFM audit ）审计方案 auditing program 绩效审计 performance audit 审计目标 auditing objective 财务审计 financial audit审计范围 audit scope 财务报表审计 financial statement audit 审计内容audit coverage 财务收支审计audit of financial revenues and审计结论 audit conclusion expenditures审计任务 audit assignments 决算审计 final account audit审计结果 audit finding 经济责任审计 accountability audit审计报告audit report 任中经济责任审计middle term accountability审计方法 audit method audit审计过程auditing process 离任经济责任审计term-end accountability审计证据 audit evidence audit审计测试 audit test 管理审计 management audit审计风险 audit risk 项目审计 project audit审计抽样 audit sampling 外部审计 external audit审计软件 audit software 内部审计 internal audit审计程序 auditing procedures 政府审计 government audit审计调查 audit investigation 联合审计 joint audit审计小组 audit team 实地审计 field audit审计线索 audit trail 期末审计 final audit定期审计periodic audit 注册公共会计师certified publicaccountant 初次审计 initial audit （ CPA）初步审计 preliminary audit 特许会计师 chartered accountant （ CA）事后审计 post-audit 审计经费 audit funds事前审计 pre-audit 审计业务费 audit operating expense事中审计concurrent audit 审计专项经费special funds for auditing专项审计 special audit 无保留意见 :unqualified opinion法定审计 statutory audit 保留意见 qualified opinion后续审计 successive audit 无法表示意见 : disclaimer of opinion 跟踪审计 follow up audit 否定意见 :adverse opinion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 informationsystems auditor（CISA）。
审计词汇英汉对照
审计词汇英汉对照Aability to continue as a going concern持续经营能力acceptability 可接受性，可接受程度acceptable level of detection risk检查风险的可接受水平acceptance of engagement接受委托accepting the engagement for the first time 首次接受委托access to asset对资产的接触[·ækses]according to 根据，依据，依照account balance 账户余额account for 对……进行会计处理，核算；解释accounting 会计，会计学accounting advisory serve 会计咨询服务[əd·vaizəri] accounting firm 会计师事务所accounting information 会计信息，会计资料accounting period 会计期间accounting policies会计政策accounting professional bodies 会计职业组织，会计职业团体accounting records 会计记录accounting responsibility会计责任accounting service 会计服务accounting standards 会计准则Accounting Standards for Business Enterprises企业会计准则accounting system 会计系统accounting treatment 会计处理accuracy准确性，精确性additional audit procedures 追加审计程序addressee 收件人，收信人Administration of State-owned Assets （the～）国有资产管理局administrative laws and regulations行政法规adverse impact 不利影响，负面影响[·ædvə:s]adverse opinion反对意见（否定意见）advisory group 咨询组，顾问组agency fee代理费，代理费用aggregate 总计，合计为……alternation of document and record变造文件和记录alternative audit procedures 替代审计程序，备选审计程序amend 修改，修订amortisation 摊销analytical capacity 分析能力analytical procedures 分析性程序annual financial statements年度会计报表，年度财务报表appendix附录，附表applicable 适用的applicable laws and regulations适用的法规application systems应用系统apply consistently 一贯地执行，一贯地实施appropriate适当的，合适的；appropriate authorization适当的授权appropriateness of audit evidence 审计证据的适当性approval批准，核准[ə·pru:vəl]assessed level of control risk 对控制风险的评估，控制风险的评估水平asset资产，财产asset restructuring 资产重组assignment of duties 职责的划分assistant 助理，助理人员associated company 联属公司，联营公司association 联合，结合；协会，社团assumption假设，假定at a given date在某一特定时日attestation 鉴证，公证attestation service鉴证服务audit adjustment审计调整audit areas 审计领域audit conclusion 审计结论audit effectiveness 审计效果audit efficiency 审计效率audit engagement letter 审计业务约定书audit evidence 审计证据audit fee审计费audit files审计档案audit findings审计中发现的事项audit implementation stage审计实施阶段audit mark审计标识audit materiality 审计重要性audit method 审计方法audit objective审计目标，审计目的audit of financial statements 会计报表审计，财务报表审计audit opinion审计意见audit period被审计期间，被审计年度audit plan 审计计划audit planning 编制审计计划，制定审计计划，审计计划audit planning stage审计计划阶段audit procedure审计程序audit programme 审计程序表，具体审计计划audit report审计报告audit report with a disclaimer of opinion拒绝表示意见审计报告audit report with a qualified opinion 有保留意见的审计报告audit report with an adverse opinion 否定意见的审计报告audit report with dual dates双重日期审计报告audit reporting stage 审计报告阶段audit responsibility 审计责任audit results审计结果audit risk审计风险audit sampling审计抽样audit sampling techniques 审计抽样方法，审计抽样技术audit strategies审计策略audit summary审计总结，审计小结audit team 审计小组audit test审计测试audit trail 审计轨迹audit work审计工作audit working paper审计工作底稿audited financial statement 审计会计报表，已审计财务报表Auditing Guidelines （the～）审计规X指南auditing standards 审计准则audit-oriented working paper （审计）业务类工作底稿authorisation 授权authorisation of transaction 交易的授权availability 可获得性Bbalance余额；差额；平衡balance sheet 资产负债表bank 银行bank account 银行账户，银行户头bank statement 银行对账单barter transaction易货交易，以物换物交易basis of audit 审计依据basis of preparation （会计报表的）编制基础book of account账目，账簿borrowing 借款，贷款，借债branch分支，分支机构，分店brought forward （账户余额等的）承上年，承上期，承上页budget预算building 建筑物；大楼business conditions 业务情况，经营情况business licence （企业等的）营业执照business relation 业务关系。
审计报告中英文对照
审计报告中英文对照审计报告中英文对照irumstanes.二、注册会计师的责任Auditor’s Responsibilit 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。
Our responsibilit is to express an opinion on these finanial statements based on our audit. We onduted our audit in aordane ith the Standards on Auditing for Certified Publi Aountants. Those standards require that e pl ith ethialrequirements and plan and perform the audit to obtain reasonable assurane hether the finanial statements are free 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报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 proedures to obtain audit evidene about the amounts and dislosures in the finanial statements. Theproedures seleted depend on the auditor’s judgment, inluding the assessment of the risks of material misstatement of the finanial statements, hether due to fraud or error. In making those ris assessments, the auditor onsiders internal ontrol relevant to the entit’s preparation and fai presentation of the finanial statements in order to design audit proedurestha ar ppropriate in the irumstanes, but not for the purpose of expressing an opinion on the effetiveness of the entit’s internal ontrol. An audit als inludes evaluatingthe appropriateness of aounting poliies use an he reasonableness of aounting estimates mad b management, as el as evaluating the overall presentation of the finanial statements. 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
四大审计报告英文版精选全文完整版
可编辑修改精选全文完整版四大审计报告英文版Independent Auditors' ReportJYSZ (xx) No. 16013To China Export & Credit Insurance Corporation:We have audited the aompanying balance sheets of China Export & Credit Insurance Corporation (the "Company" ) as of December 31, xx and the related statements of ine, cash flows, statement of equity changes and notes to the financial statements for the year then ended.Responsibilities of managementThe Company's directors are responsible for the preparation of financial statements in pliance with Enterprise Aounting System and Aounting Standards for Business Enterprises. Such responsibilities include the following: (1) design, implementation and maintenance of financial statements and related internal controls, so there is no material misstatement due to fraud or error; (2) the selection and application of appropriate aounting policies; (3) reasonable aounting estimate.Responsibilities of auditorsOur responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in aordance with ChineseCertified Public Aountants Auditing Standards. Those standards require us to ply with the.professional ethics and to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.。
审计英语笔记总结范文
一、背景随着我国经济的快速发展，审计行业在国际上的地位日益提高。
作为一名审计人员，具备一定的英语水平是必不可少的。
为了更好地应对国际审计业务，提高自己的英语能力，我近期参加了审计英语培训课程。
以下是我在培训过程中的笔记总结。
二、审计英语的基本要素1. 审计术语审计英语中，审计术语是基础。
掌握以下常用审计术语，有助于提高英语水平：（1）Audit：审计（2）Auditor：审计师（3）Auditing：审计学（4）Financial statement：财务报表（5）Internal control：内部控制（6）Substantive testing：实质性测试（7）Compliance testing：合规性测试2. 审计方法审计英语中，掌握审计方法对于理解审计流程至关重要。
以下是一些常用审计方法：（1）Risk assessment：风险评估（2）Audit planning：审计计划（3）Audit evidence：审计证据（4）Audit report：审计报告（5）Follow-up procedures：后续程序3. 审计沟通审计过程中，沟通至关重要。
以下是一些常用审计英语沟通技巧：（1）Expressing opinions：表达观点（2）Asking questions：提问（3）Listening actively：积极倾听（4）Using clear and concise language：使用清晰简洁的语言三、审计英语的应用场景1. 审计工作函审计工作函是审计师与被审计单位沟通的重要方式。
以下是一个审计工作函的例子：Subject: Audit Work RequestDear [Recipient],We are writing to request your assistance in conducting an audit of [Company Name] for the year ended [Date]. Please provide us with the following information:1. Financial statements for the year ended [Date]2. Internal control documentation3. Any other relevant informationWe appreciate your cooperation and look forward to your prompt response.Best regards,[Your Name][Your Title][Your Company]2. 审计报告审计报告是审计工作的最终成果。
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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.相关会计及审计英语词汇-管理层责任Glossary-Management’s Responsibility中国企业会计准则China Accounting Standards for Business Enterprises内部控制Internal control重大错报Material misstatement舞弊或错误Fraud or error会计政策Accounting policies会计估计Accounting estimates年度审计报告范例-注册会计师的责任（1）Example - Auditors’ Responsibility (1)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。
Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement.相关会计及审计英语词汇-注册会计师的责任(1)Glossary-Auditors’ Responsibility (1)发表审计意见Express an audit opinion中国审计准则China Standards on Auditing职业道德规范Ethical requirements合理保证Reasonable assurance年度审计报告范例-注册会计师的责任（2）Example - Auditors’ Responsibility (2)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。
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 misstatement of the financial statements, whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.相关会计及审计英语词汇-注册会计师的责任(2)Glossary-Auditors’ Responsibility (2)披露Disclosures审计证据Audit evidence注册会计师的判断Auditor’s judgment重大错报风险的评估Assessment of the risks of material misstatement设计审计程序Design audit procedures内部控制的有效性The effectiveness of the entity’s internal control年度审计报告范例-注册会计师的责任（3）Example - Auditors’ Responsibility (3)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。
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating theoverall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.相关会计及审计英语词汇-注册会计师的责任(3)Glossary-Auditors’ Responsibility (3)评价恰当性Evaluating the appropriateness充分、适当Sufficient and appropriate年度审计报告范例–审计意见（无保留意见）我们认为，贵公司财务报表已经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，在所有重大方面公允反映了贵公司20XX年12月31日的财务状况以及20XX年度经营成果以及现金流量。
In our opinion, the financial statements comply with the requirements of China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China and present fairly, in all material respects, the financial position of the Company as at 31 December 20XX, results of operations and cash flows of the Company for the year then ended.相关会计及审计英语词汇- 审计意见Glossary –Auditor’s Opinion重大方面Material respects公允反映Present…fairly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年度审计报告财务报表Financial Reports一资产负债表Balance Sheet二利润表Income Statement三现金流量表Cash flow statement四财务报表附注Notes to the financial statements资产负债表框架Framework of Balance Sheet资产Assets负债Liabilities流动资产Current assets流动负债Current Liabilities非流动资产Non-current assets非流动负债Non-Current Liabilities所有者权益Owner’s equity资产负债表(流动资产)Balance Sheet (Current Assets)货币资金Cash at bank and on hand交易性金融资产Financial assets held for trading应收账款Accounts receivable预付款项Prepayments其他应收款Other receivables存货Inventories资产负债表(非流动资产)Balance Sheet (Non-current Assets)长期股权投资Long-term equity investments固定资产Fixed assets在建工程Construction in progress无形资产Intangible assets递延所得税资产Deferred tax assets资产负债表(流动负债）Balance Sheet (Current Liabilities)短期借款Short-term loans交易性金融负债Financial liabilities held for trading 应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable其他应付款Other payables资产负债表(非流动负债)Balance Sheet (Non-Current Liabilities)长期借款Long-term loans长期应付款Long-term payables预计负债Provisions递延所得税负债Deferred tax liabilities资产负债表(所有者权益)Balance Sheet (Owner’s equity)实收资本Paid-in capital资本公积Capital reserve盈余公积Surplus reserve未分配利润Retained earnings利润表框架Framework of Income Statement营业收入Operating income营业成本Operating costs期间费用Period charge营业利润(亏损) Operating profit (loss)利润(亏损)总额Profit (loss) before income tax净利润(亏损) Net profit (loss) for the year利润表- 期间费用Income Statement - Period Charge销售费用Selling and distribution expenses管理费用General and administrative expenses财务费用Financial expenses现金流量表框架Framework of Cash Flow Statement直接法Direct Method经营活动产生的现金流量Cash flows from operating activities投资活动产生的现金流量Cash flows from investing activities筹资活动产生的现金流量Cash flows from financing activities间接法Indirect Method直接法- 经营活动产生的现金流量Direct Method – Cash Flow from Operating Activities销售商品收到的现金Cash received from sale of goods购买商品支付的现金Cash paid for goods支付的各项税费Cash paid for all types of taxes直接法- 投资活动产生的现金流量Direct Method – Cash Flow from Investing Activities收回投资收到的现金Cash received from disposal of investments取得投资收益收到的现金Cash received from return on investments购建固定资产、无形资产Cash paid for acquisition of fixed assets, intangible和其他长期资产支付的现金assets and other long-term assets投资支付的现金Cash paid for acquisition of investments直接法- 筹资活动产生的现金流量Direct Method – Cash Flow from Financing Activities取得借款收到的现金Cash received from borrowings偿还债务支付的现金Cash repayments of borrowings 分配股利、利润或偿付利息支付的现金Cash paid for dividends, profits distribution or interest间接法- 将净利润(亏损)调节为经营活动的现金流量Indirect Method - Reconciliation of Net Profit (Loss) to Cash Flows from Operating Activities净利润(亏损) Net profit (loss)加:固定资产折旧Add: Depreciation of fixed assets 无形资产摊销Amortisation of intangible assets存货的减少(增加) Decrease (increase) in gross inventories 经营性应收项目的减少(增加) Decrease (increase) in operating receivables 经营活动产生的现金流量净额Net cash inflow (outflow) from operating activities财务报表附注范例（公司基本情况）ABC有限责任公司(以下简称“本公司”)是由A和在D注册的BC在中华人民共和国北京市成立的中外合资经营企业。