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  • 审计常用词汇(中英对照)

  • 重庆会计网校 日期:2013-1-12 17:45:19[字体: ] [打印] [收藏]
  • 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

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