审计基础(英文版)

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

对审计的英文介绍

Auditing is an independent appraisal activity that

includes the systematic review of a company’s operations,

procedures, and records by an independent auditor with the

intent of expressing an opinion on the fairness and accuracy

of the organization’s financial statements. Auditing serves

as an assurance service to those who use the financial

statements of an organization, such as lenders, shareholders,

investors, and regulatory bodies.

The primary objective of an audit is to provide

reasonable assurance that the financial statements present

fairly in all material aspects, and are free from material

misstatement. An audit involves obtaining evidence to support

the financial statement assertions and understanding and

testing the entity’s internal controls. The auditor should

possess the necessary knowledge and experience required to

审计英语词汇汇总

说起审计就会想起传说中的“四大”，说起“四大”，就会想起高薪、跳板、高强度工作……不废话了，还是学英文吧，与审计有关的单词。

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

审计准那么 auditing standard

审计原那么 auditing principles

审计手册 audit manual

公认审计准那么 Generally Aepted Auditing Standards

审计法律标准 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

审计监视 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

审计处分 audit penalty

依法审计 conduct auditing in aordance with laws

审计意见 audit opinion 审计决定 audit decision

审计建议 audit suggestion, audit remendation

复核意见 conclusion of audit review

第 1 页 共 10 页 审计报告中英文对照

审计报告中英文对照

irumstanes.

二、注册会计师的责任

Auditor’s Responsibilit 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规 范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 Our responsibilit is to express an opinion on these

finanial statements based on our audit. We onduted our audit

in aordane ith the Standards on Auditing for Certified Publi

Aountants. Those standards require that e pl ith

ethialrequirements and plan and perform the audit to obtain

reasonable assurane hether the finanial statements are free

from material misstatement 审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报。 An audit involves

performing proedures to obtain audit evidene about the