审计常用术语及外文

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审计英语词汇

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 levelof material misstatement risk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testof control控制测试65.walk-throughtest穿行测试munication沟通67.flowchart流程图68.reperformanceof internal control重新执行69.auditevidence审计证据70.substantiveprocedures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.supervisionof counting监盘82.observation观察83.confirmation函证putation计算85.analyticalprocedures分析程序86.vouch核对87.trace追查88.auditsampling审计抽样89.error误差90.expectederror预期误差91.population总体92.samplingrisk抽样风险93.non-sampling risk非抽样风险94.samplingunit抽样单位95.statisticalsampling统计抽样96.tolerableerror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.workingtrial balance试算平衡表102.indexand cross-referencing索引和交叉索引103.cashreceipt现金收入104.cashdisbursement现金支出105.bankstatement银行对账单106.bankreconciliation银行存款余额调节表107.balancesheet date资产负债表日realizable value可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价目表112.positiveconfirmation request积极式询证函113.negativeconfirmation request消极式询证函114.purchaserequisition请购单115.receivingreport验收报告116.grossmargin毛利117.manufacturingoverhead制造费用118.materialrequisition领料单119.inventory-taking存货盘点120.bondcertificate债券121.stockcertificate股票122.auditreport审计报告123.entity被审计单位124.addresseeof the audit report审计报告的收件人125.unqualifiedopinion无保留意见126.qualifiedopinion保留意见127.disclaimerof opinion无法表示意见128.adverseopinion否定意见1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee审计委员会,审计小组26 ahudit engagement审计业务约定书27 audit evaluation 审计评价28 audit evidence审计证据29 audit plan审计计划30 audit program审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk审计风险34 audit sampling审计抽样35 audit staffing审计工作人员36 audit timing 审计定时37 audit trail审计线索38 auditing standards审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date 在平衡sheeet 日期後面的信息家电10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB） 175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定250 考虑182 Isa 260 communications of audit matters with those charge governance审计物质的国际砂糖协定260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的isa 310 知识185 isa 320 audit materiality审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款 190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling审计抽样193 isa 540 audit of accounting estimates 解释估计的isa 540审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的isa 700审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表202 isas and rss isas 和rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论 249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后 265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships 可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

常用审计英语术语

accounting estimate 会计估计accounts receivable 应收账款accruals listing 应计项目挂牌accruals 应计项目accuracy 准确性adverse opinion 否定意见agreed-upon procedures 约定审查业务analysis of errors 错误的分析（法,学）研究anomalous error 反常的错误association of chartered certified accounts（ACCA）assurance engagement 保证约定assurance 保证audit 审计,审核,核数audit acceptance 审计承兑audit approach 审计靠近audit committee 审计委员会,审计小组audit engagement 审计业务约定书audit evaluation 审计评价audit evidence 审计证据audit plan 审计计划audit program 审计程序audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit staffing 审计工作人员audit timing 审计定时audit trail 审计线索auditing standards 审计准则auditors report 审计报告bad debts 坏账bank 银行bank reconciliation 银行对账单,余额调节表beneficial interests 受益权business risk 经营风险cash count 现金盘点confidence 信任confidentiality 保密性confirmation of accounts receivable 应收账款的查证conflict of interest 利益冲突contingent asset 或有资产contingent liability 或有负债control environment 控制环境control procedures 控制程序control risk 控制风险cost 成本creditors 债权人audit files审计档案date of report 报告的日期depreciation 折旧,贬值detection risk 检查风险direct verification approach 直接核查法directional testing 方向的抽查disagreement with management 与经营的不一致disclaimer of opinion 拒绝表示意见distributions 分销,分派documenting the audit process 证明审计程序due care 应有关注engagement letter 业务约定书error 差错evaluating of results of audit procedures 审计手序的结果评估external audit 独立审计final audit 期末审计financial statement assertions 财政报告宣称financial 财务finished goods 产成品。

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

常用审计英语词汇

常用审计英语词汇1.ability to perform the work 能力履行工作2.acceptance procedures 承兑程序过程3.accountability 经管责任4.accounting estimate 会计估计6.accounts receivable 应收账款7.accruals listing 应计项目挂牌8.accruals 应计项目9.adverse opinion 否定意见10.agreed-upon procedures 约定审查业务11.analysis of errors 错误的分析（法,学）研究12.anomalous error 反常的错误13.appointment ethics 任命伦理学14.assurance engagement 保证约定15.assurance 保证16.audit 审计，审核，核数17.audit acceptance 审计承兑18.audit approach 审计靠近19.audit committee 审计委员会，审计小组20.audit engagement 审计业务约定书21.audit evaluation 审计评价22.audit evidence 审计证据23.audit plan 审计计划24.audit program 审计程序25.audit report 审计报告26.audit risk 审计风险27.audit sampling 审计抽样28.audit staffing 审计工作人员29.audit timing 审计定时30.audit trail 审计线索31.auditing standards 审计准则32.auditors duty of care 审计（查账）员的责任33.auditors report 审计报告34.automated working papers 自动化工作文件35.bad debts 坏账36.bank reconciliation 银行对账单，余额调节表37.beneficial interests 受益权38.best value 最好的价值39.business risk 经营风险40.cash count 现金盘点41.cash system 兑现系统42.charges and commitments 费用和评论43.chronology of an audit 一审计的年代表44.CIS application controls CIS 申请控制45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器46.client screening 委托人甄别47.projection of errors 错误的规划48.purchase ledger 购货分类账49.purchases and expenses system 收入费用系统50.put on enquiry 询价上的期货买卖panies act 公司法parative financial state?鄄ments 比较财务报表pilation engagement 编辑约定pleteness 完整性pletion of the audit 审计的结束pliance with account?鄄ing regulations 符合会计规则的作法puters assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）58.confidence 信任59.confidentiality 保密性60.confirmation of accounts receivable 应收账款的查证61.conflict of interest 利益冲突62.constructive obligation 建设的待付款63.contingent asset 或有资产64.contingent liability 或有负债65.control environment 控制环境66.control procedures 控制程序67.control risk 控制风险68.controversy 论战69.corporate governance 公司治理，公司管制70.corresponding figures 相应的计算71.cost of conversion 转换成本，加工成本72.cost 成本73.courtesy 优待74.creditors 债权人75.current audit files 本期审计档案76.database management sys?鄄tem （DBMS）数据库管理制度（数据管理系统）77.date of report 报告的日期78.depreciation 折旧，贬值79.design of the sample 样品的设计80.detection risk 检查风险81.direct verification approach 直接核查法82.directional testing 方向的抽查83.directors emoluments 董事酬金84.directors serve contracts 董事服务合约85.disagreement with man?鄄agement 与经营的不一致86.disclaimer of opinion 拒绝表示意见87.distributions 分销，分派88.documentation of under?鄄standing and assessment of control risk 控制风险的协商和评定的文件编集89.documenting the audit process 证明审计程序90.due care 应有关注91.due skill and care 到期的技能和谨慎92.economy 经济93.efficiency 效益，效率94.eligibility/ineligibility 合格/无被选资格95.engagement letter 业务约定书96.error 差错97.evaluating of results of au?鄄dit procedures 审计手续的结果评估98.examinations 检查99.existence 存在性100.expectations 期望差距101.expected error 预期的错误102.experience 经验103.expert 专家104.external audit 独立审计105.external review reports 外部的评论报告106.fair 公正107.final assessment of control risk 控制风险的确定评定108.final audit 期末审计109.financial statement asser?鄄tions 财政报告宣称110.financial 财务111.finished goods 产成品112.flowcharts 流程图113.fraud and error 舞弊114.fraud 欺诈115.fundamental principles 基本原理116.general CIS controls 一般的CIS 控制117.general reports to 对……的一般报告118.going concern assump?鄄tion 持续经营假设119.going concern 持续经营120.goods on sale or return 货物准许退货买卖121.goodwill 商誉ernance 统治123.haphazard selection 随意选择124.hospitality 款待125.human resources 人力资源126.income tax 所得税127.incoming auditors 收入审计（查账）员128.independent estimate 独立的估计rmation technology 信息技术130. inherent risk 固有风险131.integrity 完整性132.interim audit 中期审计133.internal auditing 内部审计134.internal auditors 内部审计师135.international federation of accountants （IFAC）国际会计师联合会（IFAC）136.inventory system 盘存制度137.inventory valuation 存货估价138.ISA 230 documentation 文件编制139.joint monitoring unit 连接检验单位140.knowledge of the entity?蒺s business 个体的企业知识w and regulations 法和规则142.legal and regulations 法定权利和规则143.legal obligation 法定义务,法定责任144.levels of assurance 保险程度，保障水平145.liability 负债146.limitation on scope 审计范围限制147.limitation of audit 审计的提起诉讼的限期148.limitations of controls sys?鄄tem 控制系统的提起诉讼的限期149.litigation and claims 诉讼和赔偿150.litigation 诉讼151.loans 借款，贷款152.long term liabilities 长期负债153.management 管理154.management integrity 经营完整155.management representa?鄄tion letter 管理当局声明书156.marketing 推销，营销，市场学157.material inconsistency 决定性的前后矛盾158.material misstatements of fact 重大误报159.materiality 重要性160.measurement 计量161.microcomputers 微型计算器162.modified reports 变更报告163.narrative notes 叙述证券164.nature 性质165.negative assurance 消极保证 realizable value 可实现净值167.non-current asset register 非本期的财产登记168.non-executive directors 非执行董事169.non-sampling risk 非抽样风险170.non-statutory audits 目标170.objectivity 客观性172.obligating event 负有责任事件173.obligatory disclosure 有拘束地揭示174.occurrence 出现175.on-line computer sys?鄄tems （与主机）联机计算器系统176.opening balances 期初余额177.operational audits 经营审计，作业审计178.operational work plans 操作上的工作计划179.opinion shopping 意见购物180.other information 其他的信息181.overdue fees 超储未付费182.overhead absorption 管理费用分配183.periodic plan 定期的计划184.permanent audit files 永久审计档案185.personal relationships 个人的亲属关系186.planning 计划编制187.population 抽样总体188.precision 精密189.preliminary assessment of control risk 控制风险的预备评定190.prepayments 预付款项191.presentation and disclo?鄄sure 提示和揭示192.problems of accounting treatment 会计处理的问题193.procedural approach 程序上的靠近194.procedures程序195.procedures after accepting nomination 程序过程在接受提名之后。

审计专业词汇中英对照

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。

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。

常用审计英语词汇

常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAATs）计算机辅助审计技术（CAATs）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)284 timing 定时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易应付账款和采购287 trade accounts payable listing 应付账款清单288 TRUE 真实289 uncertainty 不确定性290 undue dependence 过分依赖291 unqualified audit report 无保留意见的审计报告292 using the knowledge 使用知识293 using the work of an expert 使用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 working papers 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。

审计名词中英文对照

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审计词汇表
Enquiry Estimated misstatement Examination Exception Expectation Fair value Final analytical procedures Financial reporting Financial statements Financial Statement Assertion Flowchart Fraud risks Fraudulent financial reporting General ledger Going concern Group audit instruction Information and communication Information processing objectives Information Technology General Controls Inherent risk Initial Audit Engagement Initiate, process, record and report Inspection of records and documents Inspection of tangible assets Integrity of management Internal audit Internal control Journal entries Key controls Key risks Kick off meeting Laws and regulations Lead schedule Level of assurance Listed entities Management override of controls Management reports Management representations Management unit Material misstatement Material weakness Materiality Misappropriation of assets Mobilisation Monitoring of controls Notes to the financial statements Observation Observation of stock take Opening balances Operating effectiveness of controls Organisational matrix Overall materiality, Planning materiality Population Predecessor auditor (previous auditor) Preliminary analytical procedures 询问估计误差检查偏差/例外预期（值）公允价值总体分析程序财务报告列报财务报表财务报表认定流程图舞弊风险虚假财务报告列报总账持续经营集团审计指令信息系统与沟通信息处理目标信息技术一般控制内在风险首次接受审计委托生成、处理、记录和报告检查记录或文件检查实物资产管理层的诚信内部审计内部控制分录关键控制特别风险审计项目启动会议法律法规科目主要明细表保证程度上市企业/单位/公司管理层凌驾于控制之上管理层报告管理层声明经营管理单位重大错报重大缺陷重要性（水平）侵占资产启动对控制的监督财务报表附注观察存货监盘期初余额控制运行的有效性结构矩阵总体重要性水平，计划设定的重要性水平（样本）总体前任审计师初步分析程序

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。

审计的相关英语名词解释

审计的相关英语名词解释一、审计 (Audit)审计是指对一个组织、机构或个人的财务状况、业务运作以及遵循规章制度的程度进行审核和评估的过程。

审计可以帮助保证财务报表的准确性、规范性和透明度，以及揭示潜在的风险和问题。

二、内部审计 (Internal Audit)内部审计是组织机构内部由内部审计部门负责的审计活动。

其目的是评估管理控制体系、风险管理和合规程度。

内部审计员会进行独立、客观的评估，提供建议和改进意见，帮助组织实现其目标。

三、外部审计 (External Audit)外部审计是由独立的审计机构进行的对组织机构财务报表的审核。

外部审计师会检查财务报表的准确性和合规性，并发表意见。

这有助于增加利益相关方对财务报表的信任度。

四、财务审计 (Financial Audit)财务审计是对组织机构的财务报表进行的审计活动。

财务审计注重财务报表的准确性、完整性和合规性，以评估财务报表是否真实反映了组织的财务状况、经营成果和现金流量。

五、合规审计 (Compliance Audit)合规审计是对组织的业务活动和运作过程是否遵循法律法规、内部规章制度、行业标准和道德规范进行的审计。

合规审计有助于发现潜在的违规行为和风险，并提供建议和改进措施。

六、综合审计 (Integrated Audit)综合审计是综合考虑财务、合规、操作和信息技术等多个方面的风险和控制环境，对组织的资产、业务和流程进行综合性的审计活动。

综合审计有助于提高审计效率和效果，减少重复审计的工作。

七、风险审计 (Risk Audit)风险审计是对组织的核心业务和运作过程中存在的潜在风险进行的审计活动。

通过对风险的评估和控制的检查，风险审计帮助组织识别和评估风险，制定相应的管理策略和控制措施。

八、信息系统审计 (Information Systems Audit)信息系统审计是对组织的信息系统和技术基础设施进行的审计活动。

信息系统审计关注信息系统的完整性、可靠性、保密性和可用性，以评估信息系统的安全性和合规性。

（完整版）审计常用英文词汇

（完整版）审计常用英文词汇审计常用英文词汇1.Assurance engagements and external audit鉴证业务和外部审计Materiality，true and fair presentation，reasonable assurance重要性，真实、公允反映，合理保证Appointment，removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business 了解被审单位Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险Materiality （level），tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation：working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价T ests of control控制测试Substantive procedures （time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables：confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对账，函证Bank and cash：bank confirmation货币资金：银行函证Auditing sampling审计抽样5.Review复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异。

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。