审计名词中英文对照值得看

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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
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审计词汇表
Accept – reject testing 受-拒测试 Acceptance & Continuance (“FRISK”) or (“A&C”) 业务承接与续约 Accounting adjustments 会计调整 Accounting estimate 会计估计 Accounting policies 会计政策 Adjusting journal entry 调整分录 Alternative procedures 替代程序 Application controls 应用控制 Assurance Risk Management (ARM) 鉴证风险管理 Audit adjustment 审计调整 Audit comfort cycle (“ACC”) 审计信赖循环 Audit comfort matrix ("ACM") 审计信赖矩阵 Audit Committee 审计委员会 Audit documentation 审计工作记录 Audit evidence 审计证据 Audit plan 审计计划 Audit procedures 审计程序 Audit response 审计应对(措施) Audit sampling 审计抽样 Audit strategy 审计策略 Auditors’ report 审计报告 Authorisation, completeness, appropriateness, 授权、完整性、适当性、准确性、确证性、有 accuracy, validation, validity 效性 Authorization 授权 Balance sheet 资产负债表 Business analysis framework 业务分析框架 Business objective 经营目标 Business performance review 业绩复核 Business process 业务流程 Business rationale 商业理由 Business risk 经营风险 Business unit 经营单位 Cash flow forecasts 现金流量预测 Compensating controls 补偿性控制 Completeness, accuracy, occurrence/existence, cut- 完整性、准确性、发生/存在、截止、计价/分 off, valuation/allocation, rights and obligation, 摊、权利和义务，分类 classification accuracy, validity and restricted Completeness, 完整性、准确性、有效性、权限限制 access (CAVR) Complex systems 复杂系统 Computer-assisted auditing techniques 计算机辅助审计技术 Confirmation 函证 Consolidation 合并 Contingent liabilities 或有负债 Control activities 控制活动 Control environment 控制环境 Critical matter / significant matter 关键事项 / 重大事项 Cross reference 交叉索引 Cumulative Audit Knowledge and Experience (CAKE) 审计知识和经验积累 Cycle count 循环盘点 Detection risk 检查风险 Direction, supervision and review 指导、监督与复核 Disclosure checklist 披露事项核对表 Element of unpredictability 不可预见性因素 Engagement leader 项目负责人
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Baidu Nhomakorabea 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