审计专业词汇中英对照
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.flowchart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations 权利和义务76.valuationand allocation 计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervision of counting 监盘82.observation观察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.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引103.cashreceipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日realizable value 可变现净值109.store room仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见审计词汇审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate审计职责audit responsibility审计监督audit supervision；supervision through auditing审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws 审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation 复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program审计目标auditing objective审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling审计软件audit software审计程序auditing procedures审计调查audit investigation审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit 离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing突击审计surprise audit审计报告audit report标准报告standard report 长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion。
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。
注会《审计》英语常用词汇
注会《审计》英语常用词汇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A (1)ABC 作业基础成本计算A (2)absorbed overhead 已吸收制造费用A (3)absorption costing 吸收成本计算A (4)account 账户,报表A (5)accounting postulate 会计假设A (6)accounting series release 会计公告文件A (7)accounting valuation 会计计价A (8)account sale 承销清单A (9)accountability concept 经营责任概念A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本A (14)accounting bases 会计基础A (15)accounting manual 会计手册A (16)accounting period 会计期间A (17)accounting policies 会计方针A (18)accounting rate of return 会计报酬率A (19)accounting reference date 会计参照日A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念A (22)accrual expenses 应计费用A (23)acid test ration 速动比率(酸性测试比率)A (24)acquisition 购置A (25)acquisition accounting 收购会计A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项A (28)administrative expenses 行政管理费A (29)advice note 发货通知A (30)amortization 摊销A (31)analytical review 分析性检查A (32)annual equivalent cost 年度等量成本法A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本A (35)appropriation account 盈余分配账户A (36)articles of association 公司章程细则A (37)assets 资产A (38)assets cover 资产保障A (39)asset value per share 每股资产价值A (40)associated company 联营公司A (41)attainable standard 可达标准A (42)attributable profit 可归属利润A (43)audit 审计A (44)audit report 审计报告A (45)auditing standards 审计准则A (46)authorized share capital 额定股本A (47)available hours 可用小时A (48)avoidable costs 可避免成本B (49)back-to-back loan 易币贷款B (50)backflush accounting 倒退成本计算B (51)bad debts 坏帐B (52)bad debts ratio 坏帐比率B (53)bank charges 银行手续费B (54)bank overdraft 银行透支B (55)bank reconciliation 银行存款调节表B (56)bank statement 银行对账单B (57)bankruptcy 破产B (58)basis of apportionment 分摊基础B (59)batch 批量B (60)batch costing 分批成本计算B (61)beta factor B(市场)风险因素B (62)bill 账单B (63)bill of exchange 汇票B (64)bill of landing 提单B (65)bill of materials 用料预计单B (66)bill payable 应付票据B (67)bill receivable 应收票据B (68)bin card 存货记录卡B (69)bonus 红利B (70)book-keeping 薄记B (71)Boston classification 波士顿分类B (72)breakeven chart 保本图B (73)breakeven point 保本点B (74)breaking-down time 复位时间B (75)budget 预算B (76)budget center 预算中心B (77)budget cost allowance 预算成本折让B (78)budget manual 预算手册B (79)budget period 预算期间B (80)budgetary control 预算控制B (81)budgeted capacity 预算生产能力B (82)burden 制造费用B (83)business center 经营中心B (84)business entity 营业个体B (85)business unit 经营单位B (86)buy-out management 管理性购买产权B (87)by-product 副产品C (88)called-up share capital 催缴股本C (89)capacity 生产能力C (90)capacity ratios 生产能力比率C (91)capital 资本C (92)capital assets pricing model 资本资产计价模式C (93)capital commitment 承诺资本C (94)capital employed 已运用的资本C (95)capital expenditure 资本支出C (96)capital expenditure authorization 资本支出核准C (97)capital expenditure control 资本支出控制C (98)capital expenditure proposal 资本支出申请C (99)capital funding planning 资本基金筹集计划C (100)capital gain 资本收益C (101)capital investment appraisal 资本投资评估C (102)capital maintenance 资本保全C (103)capital resource planning 资本资源计划C (104)capital surplus 资本盈余C (105)capital turnover 资本周转率C (106)card 记录卡C (107)cash 现金C (108)cash account 现金账户C (109)cash book 现金账薄C (110)cash cow 金牛产品C (111)cash flow 现金流量C (112)cash discounted 现金贴现C (113)cash flow budget 现金流量预算C (114)cash flow statement 现金流量表C (115)cash ledger 现金分类账C (116)cash limit 现金限额C (117)CCA 现时成本会计C (118)center 中心C (119)changeover time 变更时间C (120)chartered entity 特许经济个体C (121)cheque 支票C (122)cheque register 支票登记薄C (123)coin analysis 零钱分类C (124)classification 分类C (125)clock card 工时卡C (126)code 代码C (127)commitment accounting 承诺确认会计C (128)common cost 共同成本C (129)company limited by guarantee 有限担保责任公司C (130)company limited shares 股份有限公司C (131)competitive position 竞争能力状况C (132)concept 概念C (133)conglomerate 跨行业企业C (134)consistency concept 一致性概念C (135)consolidated accounts 合并报表C (136)consolidation accounting 合并会计C (137)consortium 财团C (138)contingency plan 应急计划C (139)contingent liabilities 或有负债C (140)continuous operation 连续生产C (141)contra 抵消C (142)contract cost 合同成本C (143)contract costing 合同成本计算C (144)contribution 贡献毛益C (145)contribution centre 贡献中心C (146)contribution chart 贡献图C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率C (148)contribution to sales ration 贡献毛益对销售比率C (149)control 控制C (150)control account 控制帐户C (151)control limits 控制限度C (152)controllability concept 可控制概念C (153)controllable cost 可控制成本C (154)conversion cost 加工成本C (155)convertible loan stock 来源： 可转换为股票的贷款C (156)corporate appraisal 公司评估C (157)corporate planning 公司计划C (158)corporate social reporting 公司社会报告C (159)corporation 股份公司C (160)cost 成本C (161)cost account 成本帐户C (162)cost accounting 成本会计C (163)cost accounting manual 成本手册C (164)cost accounts calendar 成本报表的日历时间C (165)cost adjustment 成本调整C (166)cost allocation 成本分配C (167)cost apportionment 成本分摊C (168)cost attribution 成本归属C (169)cost audit 成本审计C (170)cost behaviour 成本性态C (171)cost benefit analysis 成本效益分析C (172)cost center 成本中心C (173)cost driver 成本动因。
审计名词中英文对照
(2)
ห้องสมุดไป่ตู้
审计词汇表
Professional judgement Professional scepticism Profit management Programmes and control Project plan Project manager Projected misstatement Provisions Public interest entities PwC Audit Guide Qualified opinion Quality review partner Reasonable assurance Recalculation / re-computation Reconciliations Related party Re-performance Required steps Revenue recognitions Risk assessment Rotation Sample size Sampling method Sampling risk Sampling unit Scope limitation (Limitation on scope) Statement of permitted services (SOPS) Scoping, understanding, evaluating and validating Segregation of duties Service organisation Show me meeting Specialist Standing data Statistical sampling / non-statistical sampling Stratification Subsequent events Substantive analytical procedures Substantive tests Successor auditor Sufficient and appropriate audit evidence Summary of Comfort Summary of unadjusted differences Supporting Engagement team Systems and process assurance (SPA) Taking stock / progress meeting Targeted testing Team manager Test of details Testing of accounts Those charged with governance Tolerable misstatement Transactions, balances and disclosure Walk through Working papers 职业判断 职业怀疑态度 利润操纵 程序及控制 项目计划 项目经理 推断误差 准备 公众利益企业(单位) 普华永道审计指南 保留意见 质量审核合伙人 合理保证 重新计算 调节(表) 关联方 重新执行 必须执行步骤 收入确认 风险评估（过程） 轮换 样本规模 抽样方法 抽样风险 抽样单元 审计范围受限制 允许提供的服务范围表 确定范围、了解、评估、验证 职责分离 服务机构 （审计）取证会议 专家 常备数据 统计抽样 / 非统计抽样 分层 期后事项 实质性分析程序 实质性测试 后任审计师 充分适当的审计证据 审计信赖汇总（表） 未更正差错汇总 项目支援小组 系统与流程管理 审计进展小结会 针对性测试 项目经理 细节测试 对账户的测试 治理层 可容忍误差 交易、帐户余额和列报 穿行测试 工作底稿
审计名词中英文对照
审计名词中英文对照1. 审计 Audit2. 内部审计 Internal Audit3. 外部审计 External Audit4. 财务报表审计 Financial Statement Audit5. 税务审计 Tax Audit6. 合规审计 Compliance Audit7. 管理审计 Management Audit8. 运营审计 Operational Audit9. 风险评估 Risk Assessment10. 审计证据 Audit Evidence11. 审计计划 Audit Plan12. 审计程序 Audit Procedure13. 审计报告 Audit Report14. 审计准则 Audit Standards15. 审计意见 Audit Opinion16. 审计范围 Audit Scope17. 审计目标 Audit Objective18. 审计风险 Audit Risk19. 审计抽样 Audit Sampling20. 审计师 Auditor审计名词中英文对照（续）21. 审计流程 Audit Process22. 审计方法 Audit Methodology23. 审计委员会 Audit Committee24. 审计轨迹 Audit Trail25. 审计漏洞 Audit Gap26. 审计师独立性 Auditor Independence27. 审计师职业道德 Auditor Professional Ethics28. 审计调整 Audit Adjustments29. 审计重要性 Audit Materiality30. 审计发现 Audit Findings31. 审计缺陷 Audit Deficiency32. 审计质量控制 Audit Quality Control33. 审计风险管理 Audit Risk Management34. 审计沟通 Audit Communication35. 审计后续行动 Audit Followup36. 审计报告意见类型 Types of Audit Opinions37. 审计师陈述 Auditor's Representation38. 审计师责任 Auditor's Responsibility39. 审计师专业判断 Auditor's Professional Judgment40. 审计师工作底稿 Auditor's Working Papers在审计的广阔天地中，这些名词如同行走的指南针，帮助我们精准地定位问题、分析情况并得出结论。
审计的专业术语中英对照汇总
审计的专业术语中英对照汇总2008-10-14四大”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国际机构的名称：：国际会计师联合会 IFAC国际会计师联合会下设的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政府审计 public sector audit账项基础审计 accounting number-based audit风险导向审计方法 risk-oriented audit approach其他鉴证业务 audit related services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, LLPs注册会计师职业道德规范 code of ethics for professional accountantsRules 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保持实质上的独立和形式上的独立The member is, and is seen to be independent费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更换会计师事务所 Changes in professional appointments国际趋同 global convergence /international convergence鉴证业务 assurance services全面质量管理 quality control of auditEnforce the ethical guidance注册会计师的法律责任Professional responsibility“深口袋”理论 deep-pocket theory创新会计处理 creative accounting诉讼爆炸 litigation explosion违约 breach the contract过失 negligenceMisconduct欺诈 cheat / illegal acts审计目标 audit objectives怀疑态度 suspend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 measurement and valuation分类和可理解性 classification and understandabilitypresentation and disclosure财务报表循环 cyclesSales and receivables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止 cut-off审计任务约定书 the letter of engagement管理层声明书 report of the directors’responsibilities for the financial statement审计证据 audit evidence审计工作底稿 audit working paper审计记录 audit records计划工作 planning重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.审计风险 audit risk检查风险 detection risk重大错报风险 risk of material misstatement in audit report风险评估 risk evaluation分析复核程序 analytical review procedures内部控制 internal control局限性 limitation控制环境 control environment信息系统与沟通 information system and communication符合性测试 compliance test控制测试 control test报表层次重大错报 material misstatement on level of financial statement认定层次重大错报 material misstatement on level of assertion实质性程序 substantial procedures舞弊 fraud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 sampling销售与收款循环审计 Sales and receivables cycle采购与付款循环审计 Purchases and payables cycle存货与仓储循环审计 Inventory recording cycle监盘 physical inspection筹资与投资循环审计 Investment and finance cycle货币资金审计 Audit of monetary assets完成审计工作 finish the audit work期初余额 opening balance期后事项events after the balance sheet date或有事项contingent evens试算平衡表trail balance审计报告Audit report审计报告的要素标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段 management’s responsibility for the financial statements 注册会计师的责任段 auditor’s responsibility审计意见段 opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、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非无保留意见 modified audit report保留意见 qualified opinion无法表示意见 disclaimer 否定意见 adverse。
审计术语 中英对照
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 finan cia l audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures 决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit离任经济责任审计 term-end accountability audit管理审计 management audit项目审计 project audit外部审计 external audit内部审计 internal audit政府审计 government audit联合审计 joint audit实地审计 field audit期末审计 final audit期中审计 interim audit定期审计 periodic audit初次审计 initial audit初步审计 preliminary audit事后审计 post-audit事前审计 pre-audit事中审计 concurrent audit专项审计 special audit法定审计 statutory audit后续审计 successive audit跟踪审计 follow up audit全过程审计 whole process auditing 突击审计 surprise audit审计报告 audit report标准报告 standard report长式报告 long-form report短式报告 short-form report审计工作报告 audit working report审计结果公告 Announcement of Audit Findings审计长 Auditor General副审计长 Deputy Auditor General审计主任 chief auditor资深审计师 senior auditor审计师（员） auditor注册内部审计师 certified internal auditor（CIA）注册信息系统审计师 certified information systems auditor（CISA）注册公共会计师 certified public accountant（CPA）特许会计师 chartered accountant（CA）审计经费 audit funds审计业务费 audit operating expense审计专项经费 special funds for auditing无保留意见:unqualified opinion保留意见 qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse。
审计的专业术语中英对照汇总
审计的专业术语中英对照汇总在审计领域中，存在许多专业术语，以下是一些常见的术语及其中英对照：1. 审计(Audit)审计是指对一个机构或个人的财务记录、报表和账户进行审核，并对其合规性和准确性进行评估的过程。
2. 审计师(Auditor)审计师是指专门从事审计工作的专业人员，负责审核财务信息和报告，以确定其合法性和准确性。
3. 内部审计(Internal Audit)内部审计是指一个组织内部的审计活动，由独立于被审计部门的内部审计员进行，以评估和改进组织的内部控制和风险管理。
4. 外部审计(External Audit)外部审计是由独立于被审计组织的审计师进行的审计活动，旨在评估和表达对被审计组织财务报表的意见。
合规性审计是指对一个机构或个人的业务行为是否遵循法规和政策的审计。
6. 经济利益审计(Financial Audit)经济利益审计是指对一个机构或个人的财务报表和账户进行审核，以确定其准确性、完整性和可靠性。
7. 风险审计(Risk Audit)风险审计是指对一个组织的风险管理和内部控制体系进行评估的审计活动。
8. 循环审计(Cycle Audit)循环审计是指对一个组织的特定业务过程（例如采购、销售等）进行审核，以评估其效率和合规性。
9. 目标审计(Objective Audit)目标审计是指衡量一个组织是否达到其规定的目标和目标的审计活动。
10. 管理审计(Management Audit)管理审计是对一个组织的管理过程和方法进行评估的审计活动。
11. 审计证据(Audit Evidence)审计证据是指审计师收集的用于支持其意见的信息和数据，包括原始记录、文件、证件等。
12. 审计程序(Audit Procedures)审计程序是审计师根据审计目标和程序规范制定的一系列步骤和方法，用于评估被审计单位的财务报告。
13. 内部控制(Internal Control)内部控制是指一个组织的管理方法和过程，用于确保合规性、准确性和可靠性，以及保护资产。
审计英汉词汇(修订版)
out of balance control accounts 财户余额不平衡
lack of proper authorization 缺乏恰当的授权
computer information systems environment 计算机信息系统环境
inherent limitations of audit test 审计测试的固有限制
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
misappropriation of assets 侵占资产
transactions without substance 虚构交易
misapplication of accounting policies 滥用会计政策
the underlying records 原始凭证
the client 委托人
the nominated CPA 被提名审计师
change CPA 更换审计师
the existing CPA 现任审计师
the preceding CPA 后任注册会计师
The predecessor CPA 前任注册会计师
audit appointment 审计委托
an acceptably low level 可接受的低水平
the overall financial statement level and in related 财务报表层面和
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 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.flowchart 流程图68.reperformance of internal control 重新执行 69.audit evidence 审计证据70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生 pleteness 完整性75.rightsand obligations 权利和义务 76.valuationand allocation 计价和分摊 77.cutoff 截止78.accuracy 准确性 79.classification 分类 80.inspection 检查81.supervision of counting 监盘 82.observation 观察..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.therisk of under reliance 信赖不足风险 98.therisk of over reliance 信赖过度风险 99.therisk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引 103.cashreceipt 现金收入104.cash disbursement 现金支出 105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 realizable value 可变现净值 109.store room 仓库110.sale invoice 销售发票 111.price list 价目表112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gross margin 毛利117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见 126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见审计词汇审计法 Audit Law, Audit Act审计法实施条例 the Implementary Rules of the Audit law审计标准 audit criteria ，audit standard 审计准则 auditing standard 审计原则 auditing principles 审计手册 audit manual公认审计准则 Generally Accepted Auditing Standards审计法律规范 audit laws and regulations 审计体制 audit system审计权限 audit purview ； audit jurisdiction ；audit mandate审计职责 audit responsibility审计监督 audit supervision ； supervision through auditing审计管辖权 audit jurisdiction审计执法 implementation of audit laws and regulations审计处理 audit sanction 审计处罚 audit penalty依法审计 conduct auditing in accordance with laws 审计意见 audit opinion 审计决定 audit decision审计建议 audit suggestion, audit recommendation 复核意见 conclusion of audit review 审计复议 audit appeal 审计听证 audit hearing 审计复核 audit review 审计战略 audit strategy 审计计划 audit plan审计方案 auditing program 审计目标 auditing objective 审计范围 audit scope 审计内容 audit coverage 审计结论 audit conclusion 审计任务 audit assignments 审计结果 audit finding 审计报告 audit report 审计方法 audit method 审计过程 auditing process 审计证据 audit evidence 审计测试 audit test 审计风险 audit risk审计抽样 audit sampling..审计软件 audit software审计程序 auditing procedures 审计调查 audit investigation 审计小组 audit team 审计线索 audit trail 工作底稿 working paper绕过计算机审计 auditing around the computer 通过计算机审计 auditing through the computer 计算机辅助审计 computer-assited audit 信息技术审计 IT audit合法性审计 compliance audit, regularity audit 合规性审计 compliance audit 综合审计 comprehensive audit效益审计 value for money audit （VFM audit ） 绩效审计 performance audit 财务审计 financial audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit 离任经济责任审计 term-end accountability audit 管理审计 management audit 项目审计 project audit 外部审计 external audit 内部审计 internal audit 政府审计 government audit 联合审计 joint audit 实地审计 field audit 期末审计 final audit 期中审计 interim audit 定期审计 periodic audit 初次审计 initial audit初步审计 preliminary audit 事后审计 post-audit 事前审计 pre-audit事中审计 concurrent audit 专项审计 special audit 法定审计 statutory audit 后续审计 successive audit 跟踪审计 follow up audit全过程审计 whole process auditing 突击审计 surprise audit 审计报告 audit report 标准报告 standard report长式报告 long-form report 短式报告 short-form report审计工作报告 audit working report审计结果公告 Announcement of Audit Findings 审计长 Auditor General副审计长 Deputy Auditor General 审计主任 chief auditor 资深审计师 senior auditor 审计师（员） auditor注册内部审计师 certified internal auditor （CIA ） 注册信息系统审计师 certified information systems auditor （CISA ）注册公共会计师 certified public accountant （CPA ） 特许会计师 chartered accountant （CA ） 审计经费 audit funds审计业务费 audit operating expense 审计专项经费 special funds for auditing 无保留意见:unqualified opinion 保留意见 qualified opinion无法表示意见: disclaimer of opinion 否定意见:adverse opinion。
审计的专业术语中英对照汇总
审计的专业术语中英对照汇总2008-10-14四大”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国际机构的名称：：国际会计师联合会IFAC国际会计师联合会下设的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政府审计public sector audit账项基础审计accounting number-based audit风险导向审计方法risk-oriented audit approach其他鉴证业务audit related services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, LLPs注册会计师职业道德规范code of ethics for professional accountantsRules 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保持实质上的独立和形式上的独立The member is, and is seen to be independent费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更换会计师事务所Changes in professional appointments国际趋同global convergence /international convergence鉴证业务assurance services全面质量管理quality control of auditEnforce the ethical guidance注册会计师的法律责任Professional responsibility“深口袋”理论deep-pocket theory创新会计处理creative accounting诉讼爆炸litigation explosion违约breach the contract过失negligenceMisconduct欺诈cheat / illegal acts审计目标audit objectives怀疑态度suspend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measurement and valuation分类和可理解性classification and understandabilitypresentation and disclosure财务报表循环cyclesSales and receivables cyclePurchases and payables cycleWages and salaries cyclePetty cash cycleInventory recording cycle截止cut-off审计任务约定书the letter of engagement管理层声明书report of the directors’ responsibilities for the financial statement审计证据audit evidence审计工作底稿audit working paper审计记录audit records计划工作planning重要性material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.审计风险audit risk检查风险detection risk重大错报风险risk of material misstatement in audit report风险评估risk evaluation分析复核程序analytical review procedures内部控制internal control局限性limitation控制环境control environment信息系统与沟通information system and communication符合性测试compliance test控制测试control test报表层次重大错报material misstatement on level of financial statement 认定层次重大错报material misstatement on level of assertion实质性程序substantial procedures舞弊fraud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 sampling销售与收款循环审计Sales and receivables cycle采购与付款循环审计Purchases and payables cycle存货与仓储循环审计Inventory recording cycle监盘physical inspection筹资与投资循环审计Investment and finance cycle货币资金审计Audit of monetary assets完成审计工作finish the audit work期初余额opening balance期后事项events after the balance sheet date或有事项contingent evens试算平衡表trail balance审计报告Audit report审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期d ate of the Auditor’s report无保留意见unqualified audit report非无保留意见modified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。
(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Tests 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。
审计业务常用英语单词
审计业务中常用的128个英文单词1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证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否定意见中国会计科目的中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 库存现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents 应收款 Account receivable1111 应收票据 Note receivable1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Accounts receivable1133 其他应收款 Other Accounts receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advanced Accounts存货 Inventory1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance 1243 库存商品 Finished goods1281 存货跌价准备 Inventory falling price reserves1401 长期股权投资 Long-term investment on stocks 143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets1502 累计折旧 Accumulated depreciation1603 在建工程 Construction-in-process1801 无形资产 Intangible assets土地使用权 Tenure商誉 Goodwill二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable2121 应付账款 Account payable2131 预收账款 Deposit received2151 应付职工薪酬 Accrued wages2161 应付股利 Dividends payable2171 应交税费 Tax payable2181 其他应付款 Other payables长期负债 Long-term Liabilities2301 长期借款 Long-term loans2311 应付债券 Bonds payable三、所有者权益类 OWNERS' EQUITY3101 实收资本(或股本) Paid-up capital(or stock) 3111 资本公积 Capital reserves3121 盈余公积 Surplus reserves3131 本年利润 Current year profits314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture4105 制造费用 Manufacturing overhead五、损益类 Profit and loss5101 主营业务收入 Prime operating revenue5102 其他业务收入 Other operating revenue5201 投资收益 Investment income5301 营业外收入 NON-OPERATING INCOME5401 主营业务成本 Operating costs5402 主营业务税金及附加 Tax and associate charge5405 其他业务成本 Other business costs5501 销售费用 Selling expenses5502 管理费用 Administrative expenses 5503 财务费用 Finance charge5601 营业外支出 Nonbusiness expenditure 5701 所得税费用 Income tax expenses。
【专业文档】审计词汇表.doc
●audit 审计●attestation 鉴证●audit of financial statements 财务报表审计●high levels of assurance 高水平保证●compilation 编制●reliability 可靠性●relevance 相关性●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 确定审计程序的性质、时间和范围● a general knowledge of ——初步了解―――的情况● a more knowledge of——进一步了解的情况●the prior year’s working papers 以前年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估计●management representations 管理层声明●going concern assumption 持续经营假设●audit plan 审计计划●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 不适当的审计意见●material misstatement 重大的错报●tolerable misstatement 可容忍错报●the acceptable level of detection risk 可接受的检查风险●walk-through test 穿行测试●flow chart 流程图●audit evidence 审计证据●substantive procedures 实质性程序●assertions 认定●existence 存在●occurrence 发生●completeness 完整性●rights and obligations 权利和义务●valuation and allocation 计价和分摊●cutoff 截止●accuracy 准确性●classification 分类●inspection 检查●supervision of counting 监盘●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国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的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实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突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注册会计师的法律责任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 financial 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 statement认定层次重大错报material misstatement on level of assertion实质性程序substantive procedures Chap. 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 sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.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审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Audito r’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情感语录1.爱情合适就好，不要委屈将就，只要随意，彼此之间不要太大压力2.时间会把最正确的人带到你身边，在此之前，你要做的，是好好的照顾自己3.女人的眼泪是最无用的液体，但你让女人流泪说明你很无用4.总有一天，你会遇上那个人，陪你看日出，直到你的人生落幕5.最美的感动是我以为人去楼空的时候你依然在6.我莫名其妙的地笑了，原来只因为想到了你7.会离开的都是废品，能抢走的都是垃圾8.其实你不知道，如果可以，我愿意把整颗心都刻满你的名字9.女人谁不愿意青春永驻，但我愿意用来换一个疼我的你10.我们和好吧，我想和你拌嘴吵架，想闹小脾气，想为了你哭鼻子，我想你了11.如此情深，却难以启齿。
审计业务英语
审计业务英语审计业务:英语Audit Services审计业务英语，主要涉及到审计行业的专业术语和常用表达方式。
以下是审计业务英语的一些基础词汇和短语：1. Audit 审计2. Auditor 审计师3. Client 客户4. Financial Statement 财务报表5. Income Statement 利润表6. Balance Sheet 资产负债表7. Cash Flow Statement 现金流量表8. Audit Report 审计报告9. Audit Opinion 审计意见10. Internal Control 内部控制11. Risk Management 风险管理12. External Audit 外审13. Internal Audit 内审14. Fraud 欺诈15. Materiality 重要性16. Compliance 合规性17. Procedures 程序18. Evidence 证据19. Test of Controls 控制测试20. Substantive Tests 实质性测试21. Workpapers 工作底稿22. Audit Evidence 审计证据23. Audit Program 审计计划24. Risk Assessment 风险评估25. Materiality Levels 重要性水平26. Internal Control Weaknesses 内部控制缺陷27. Management Representation 管理层声明书28. Going Concern 持续经营假设29. Fair Value 公允价值30. Materiality in Financial Statements 财务报表中的重要性水平。
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audit evidence 审计证据audit program 审计方案
audit procedures 审计程序competence 适当性
sufficiency 充分性combined effect 联合效应persuasiveness 说服力relevance 相关性effectiveness 有效性objectivity 客观性timeliness 及时性physical evidence 实物证据confirmation evidence 函证证据documentation evidence 书面证据analytical procedures 分析程序获得的数据inquires of the client 询问客户获得的证据reperformance evidence 重新执行获得的证据observation evidence 观察获得的证据auditing standards 审计准则sample size 样本规模
accounts receivable 应收账款notes receivable 应收票据
liabilities 负债advances from customers 客户预付款mortgages payable 应付抵押账款bonds payable 应付债券
owners’ equity 所有者权益creditor 债权人
lender 借款人mortgagor 抵押人
bondholder 债券持有人shares outstanding 发行在外股份contingent liabilities 或有负债examine 检查
scan 浏览read 阅读
recomputed 重新计算foot 加总
trace 追查compare 比较
count 盘点observe 观察
inquire 询问vouch 核对
audit documentation 审计档案audit files 审计文件
audit working papers 审计工作底稿interest receivable 应收利息permanent files 永久文件working trial balance 试算平衡草稿adjusting and reclassification entries 调整分录及重分类分录
supporting schedules 支持性档案cash count sheet 现金盘点表
bank reconciliation 银行存款余额调节表trial balance/list 试算平衡表（列表）reconciliation of amounts 金额调节表acceptable audit risk 可接受审计风险inherent risk 固有风险business risk 经营风险analytical procedures 分析程序materiality 重要性水平
control risk 控制风险fraud risks 舞弊风险
directors 董事会the audit committee 审计委员会corporate charter and bylaws 公司章程与规章meeting minutes 会议记录
material misstatements 重大错报enterprise risk management 企业风险管理short-term debate-paying ability 短期偿债能力current ratio 流动比率
liquidity activity ratio 流动性比率inventory turnover 存货周转率
long-term obligation 长期义务debt to equity 债务权益比profitability ratio 盈利能力比率profit margin 利润率
planning phase 计划阶段going concern 持续经营能detailed test 细节测试testing phase 测试阶段completion 完成阶段gross margin 毛利率
cash ratio 现金比率quick ratio 速动比率accounts receivable turnover 应收账款周转率debt to equity 债务权益比
times interest earned 利息赚取倍数planning extent of planning 计划测试的范围evaluating results 评价结果bases 基数
qualitative factors 定性的因素planned detection risk 计划的检查风险engagement risk 业务风险related parties 关联方
the overall audit 审计整体tolerable misstatement 可容忍错报detection risk 检查风险management’s responsibility 管理层的责任inherent limitations 固有局限existence 存在性completeness 完整性accuracy 准确性classification 分类timing 及时性
posting 过账summarization 汇总
risk assessment 风险评估control activities 控制活动information and communication 信息与沟通monitoring 监控
initiate 发起process 处理
assess control risk 评估控制风险test control 控制测试substantive tests 实质性测试potential material misstatements 潜在的重大错报narrative 文字表述flowchart 流程图
internal control questionnaire 内部控制调查表compensating controls 替代性测试management letters 管理层建议书reperform 重新执行walking-through 穿行测试sampling 抽样
general control 一般控制application control 应用控制
input controls 输入控制processing controls 处理控制
pilot testing 引导测试parallel testing 并行测试
batch input controls 批输入控制financial total 数值总额控制hash total 无用数据总和控制record count 记录数目控制validation test 有效性检验sequence test 顺序校验arithmetic accuracy test 算数准确性校验data reasonableness test 数据合理性校验completeness test 完整性校验。