审计术语

审计术语

(

英汉

)

2009-5-20 16:3

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audit

审计

CPA

注册会计师

assurance

可信性保证

audit of financial statements

财务报表审计

agreed-upon procedures

执行商定程序

compilation

编制

high levels of assurance

高保证水平

moderate levels of assurance

中等保证水平

credibility

可信性、可信程序

reliability

可靠性、可靠程序

relevance

相关、相关性

continuing professional edu cation

（

CPE

）

职业后续教育

A uniform CPA examination

统一注册会计师考试

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

the client

委托人

the nominated CPA

被提名审计师

change CPA

更换审计师

the exsiting CPA

现任审计师

the preceding CPA

（

The predecessor CPA

后任会计师

audit appointment

审计委托

the agreed term

约定条款

accpet an audit engaement

接受业务委托

the objective of the engaement

委托目的

the scope of the audit

审计范围

issue the audit report

出具审计报告

other CPA

其他注册会计师

expert

专家

withdraw

撤销

an initial audit

初次审计

the board of directors

董事会

a change in engaement

变更约定书

shareholder

股东

component

组成部分

knowledge of the entity's business

了解补审计单位情况

performing an audit of financial statements

实施财务报表审计

assess inherent and control risks

评估固有风险和内部控制风险

determine the nature

，

timing and extend of the audit procedures

决定审计程序的性

质、时间和范围

a general knowledge of …

，

a preminary knowledge of

初步了解

a more particular knowledge of

进一步了解

prior to accepting an engagement

接受业务委托之前

following acceptance of the engagement

接受业务委托之后

update and revaluate information gathered previously

更新并重新评价以前收集的信

息

the prior year's working papers

以前年度工作底稿

director

董事

senior operating personel

高级管理人员

internal audit personel

，

internal audit's

内部审计人员

internal audit reports

内部审计报告

minutes of meeting

会议纪要

material sent to shareholders or filed with regulatory authorities

寄送股东或报送临管

部门备案的资料

interim financial reports

中期财务报告

management policy manual

管理政策手册

chart of accounts

会计科目表

exercise professional judgment

做出专业判断

business risks

（

of the client

）

经营风险

mannagement response thereto

管理当局的对策

appropriateness

适当性

accounting estimate

会计估计

management representations

管理层声明

rerated party

关联方

related party transaction

关联方交易

going concern assumption

持续经营假设

audit plan

审计计划

the overall audit plan

总体审计计划

the detailed audit plan

具体审计计划

effcient audit

提高审计效率

the size of the entity

被审计单位的规模

the complexity of the audit

审计的复杂性

the specific methodology and technology

具体的方法和技术

financial performance

财务业绩

material misstatement

重大遗漏

significant audit areas

重点审计领域

coordination

协调

review

复核

statutory responsibility

法定责任

time budget

时间预算

error

错误

fraud

舞弊

modified or additional procedure

修改或追加审计程序

plan and perform audit procedure

计划和实施审计程序

adequate accounting and internal control system

适当的会计和内部控制系统

reduce but not eliminate

减少但不能消除

manipulation

篡改

falsification

伪造

alteration of records or documents

更改文件或凭证

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

oversight or misinterpretation

疏忽或误解

unusual pressures

异常压力

accounting policy alternative

会计政策变更

unusual transactions

异常交易

incomplete files

不完整文件

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

disscuss with management

与管理层讨论

the remedial action

纠正措施

seek legal advice

寻求法律咨询

laws and regulations

法律与规章

noncompliance

没有遵守

withdrawal from the engagement

解除业务约定

senior management

高级管理层

detect noncompliance laws and regulations

发现没有遵守法律与规章的行为

deliberate failure to record transctions

故意漏记交易

senior management override of control

高级管理层逾越控制

intentional misrepresentations being made to the CPA

故意对

CPA

做出错误陈述

written representation

管理层声明

the suspected noncompliance

涉嫌存在违法行为

audit committee

审计委员会

supervisory board

监事会

regulatory and enforcement authorities

临管和执法机构

materiality

重要性

exceed the materiality level

超过重要性水平

approach the materiality level

接近重要性水平

an acceptably low level

可接受的低水平

the overall finacial statement level and in related

财务报表层面和

account balances and transaction levels

相关账户、交易层面

the detected but uncorrected misstatements or omissions

已发现但尚未调整的错报或

漏报

misstatements or omissions

错报或漏报

the detected and the projected misstatements or omissions

已发现和推断的错报或漏报

aggregate

累计

subsequent events

期后事项

contingencies

或有事项

extend the scope of the substantive test

扩大实质性测试范围

adjust the financial statements

调整财务报表

perform additional audit procedures

执行追加的审计程序

carry out extended or additional tests of control

实施扩大或追加的控制测试

modify the nature

，

timing and extend

修改实质性程序的性质、时间

of planned substantive procedures

和范围

audit risk

审计风险

inherent risk

固有风险

control risk

控制风险

detection risk

检查风险

inappropriate audit opinion

不恰当的审计意见

material misstatement

重大错报

analytical procedures risk

风险性测试风险

substantive tests of the detail risk

细节测试风险

tolerable misstatement

可容忍错报

the combined level of inherent and control risks

固有风险和控制风险的综合水平

the acceptable of detection risk

可接受的检查风险

planned assessed level of control risk

计划评估的控制风险

small business

小规模企业

accounting system

会计系统

internal control system

内部控制系统

control environment

控制环境

control procedures

控制程序

compliance test

符合性程序

test of control

控制测试

walk-through test

穿行测试

management letter

管理建议书

material weakness in internal control

内部控制的重大缺陷

risk assessment

风险评估

control activities

控制活动

information

信息

communication

沟通

monitoring

监督

procedures manual

程序手册

job descriptions

工作说明

flow chart

流程图

written narrative

文字叙述

questinnaire

调查问卷

reperformance of internal control

重新执行内部控制

computer-assisted audit techniques

计算机辅助审计程序

communication with management

与管理导沟通

audit evedence

审计证据