审计英文词汇整理.doc

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-incharge 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 years 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74。completeness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84。computation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.nonsampling 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 crossreferencing 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。inventorytaking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 termend 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 preaudit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 longform report短式报告 shortform 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