審計(jì)英文詞匯整理

1、overall financial statement level and in存在related account balances and transaction發(fā)生levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層完整性or omissions 錯(cuò)報(bào)或漏報(bào)obligations權(quán)利和義務(wù)總計(jì)allocation計(jì)價(jià)和分?jǐn)俥vents 期后事項(xiàng)截止the financial statements調(diào)整財(cái)務(wù)報(bào)表準(zhǔn)確性additional audit procedures 實(shí)施追加的審計(jì)分類程序檢查risk 審計(jì)風(fēng)險(xiǎn)of counting監(jiān)盤risk 檢查風(fēng)險(xiǎn)觀察audit opinion不適當(dāng)?shù)膶徲?jì)意見

2、函證misstatement 重大的錯(cuò)報(bào)計(jì)算misstatement 可容忍錯(cuò)報(bào)procedures分析程序acceptable level of detection risk 可接受的核對(duì)檢查風(fēng)險(xiǎn)追查level of material misstatement risk重大錯(cuò)sampling審計(jì)抽樣報(bào)風(fēng)險(xiǎn)的評(píng)估水平誤差business 小規(guī)模企業(yè)error 預(yù)期誤差system 會(huì)計(jì)系統(tǒng)總體of control 控制測(cè)試risk 抽樣風(fēng)險(xiǎn)test 穿行測(cè)試risk 非抽樣風(fēng)險(xiǎn)溝通unit 抽樣單位流程圖sampling統(tǒng)計(jì)抽樣of internal control重新執(zhí)行error 可容忍誤

3、差evidence 審計(jì)證據(jù)of under reliance信賴不足風(fēng)險(xiǎn)procedures 實(shí)質(zhì)性程序of over reliance 信賴過度風(fēng)險(xiǎn)認(rèn)定of incorrect rejection誤拒風(fēng)險(xiǎn)risk of incorrect acceptance誤受風(fēng)險(xiǎn)opinion 否定意見trial balance 試算平衡表cross-referencing 索引和交叉索引 現(xiàn)金收入disbursement 現(xiàn)金支出statement 銀行對(duì)賬單reconciliation 銀行存款余額調(diào)節(jié)表 sheet date 資產(chǎn)負(fù)債表日 value 可變現(xiàn)凈值room 倉庫invoice 銷售

4、發(fā)票list 價(jià)目表confirmation request 積極式詢證函 confirmation request 消極式詢證函requisition請(qǐng)購單report 驗(yàn)收?qǐng)?bào)告margin 毛利overhead制造費(fèi)用requisition領(lǐng)料單存貨盤點(diǎn)certificate債券certificate股票report 審計(jì)報(bào)告被審計(jì)單位of the audit report審計(jì)報(bào)告的收件人opinion無保留意見opinion保留意見of opinion 無法表示意見審計(jì)詞匯審計(jì)法 Audit Law, Audit Act審計(jì)法實(shí)施條例 the Implementary Rules of

5、theAudit law審計(jì)標(biāo)準(zhǔn) audit criteria， audit standard審計(jì)準(zhǔn)則 auditing standard審計(jì)原則 auditing principles審計(jì)手冊(cè) audit manual公認(rèn)審計(jì)準(zhǔn)則 Generally Accepted AuditingStandards審計(jì)法律規(guī)范 audit laws and regulations 審計(jì)體制 audit system審計(jì)權(quán)限 audit purview ； audit jurisdictionaudit mandate審計(jì)職責(zé) audit responsibility審計(jì)監(jiān)督 audit supervis

6、ion； supervisionthrough auditing審計(jì)管轄權(quán) audit jurisdiction審計(jì)執(zhí)法 implementation of audit laws andregulations審計(jì)處理 audit sanction審計(jì)處罰 audit penalty依法審計(jì) conduct auditing in accordance withlaws審計(jì)意見 audit opinion審計(jì)決定 audit decisionrecommendation通過計(jì)算機(jī)審計(jì) auditing through the computer復(fù)核意見 conclusion of audit re

7、view計(jì)算機(jī)輔助審計(jì) computer-assited audit審計(jì)復(fù)議 audit appeal信息技術(shù)審計(jì) IT audit審計(jì)聽證 audit hearing合法性審計(jì) compliance audit, regularity audit審計(jì)復(fù)核 audit review合規(guī)性審計(jì) compliance audit審計(jì)戰(zhàn)略 audit strategy綜合審計(jì) comprehensive audit審計(jì)計(jì)劃 audit plan效益審計(jì) value for money audit( VFM audit )審計(jì)方案 auditing program績效審計(jì) performance au

8、dit審計(jì)目標(biāo) auditing objective財(cái)務(wù)審計(jì) financial audit審計(jì)范圍 audit scope財(cái)務(wù)報(bào)表審計(jì) financial statement audit審計(jì)內(nèi)容 audit coverage財(cái)務(wù)收支審計(jì) audit of financial revenues and審計(jì)結(jié)論 audit conclusionexpenditures審計(jì)任務(wù) audit assignments決算審計(jì) final account audit審計(jì)結(jié)果 audit finding經(jīng)濟(jì)責(zé)任審計(jì) accountability audit審計(jì)報(bào)告 audit report任中經(jīng)濟(jì)責(zé)任審計(jì)

9、 middle term accountability審計(jì)方法 audit methodaudit審計(jì)過程 auditing process離任經(jīng)濟(jì)責(zé)任審計(jì) term-end accountability審計(jì)證據(jù) audit evidenceaudit審計(jì)測(cè)試 audit test管理審計(jì) management audit審計(jì)風(fēng)險(xiǎn) audit risk項(xiàng)目審計(jì) project audit審計(jì)抽樣 audit sampling外部審計(jì) external audit審計(jì)軟件 audit software內(nèi)部審計(jì) internal audit審計(jì)程序 auditing procedures政府審計(jì)

10、government audit審計(jì)調(diào)查 audit investigation聯(lián)合審計(jì) joint audit審計(jì)小組 audit team實(shí)地審計(jì) field audit審計(jì)線索 audit trail期末審計(jì) final audit工作底稿 working paper期中審計(jì) interim audit審計(jì)建議 audit suggestion, audit繞過計(jì)算機(jī)審計(jì) auditing around the computer定期審計(jì) periodic audit初次審計(jì) initial audit初步審計(jì) preliminary audit事后審計(jì) post-audit事前審計(jì) pr

11、e-audit事中審計(jì) concurrent audit專項(xiàng)審計(jì) special audit法定審計(jì) statutory audit后續(xù)審計(jì) successive audit跟蹤審計(jì) follow up audit全過程審計(jì) whole process auditing突擊審計(jì) surprise audit審計(jì)報(bào)告 audit report標(biāo)準(zhǔn)報(bào)告 standard report長式報(bào)告 long-form report短式報(bào)告 short-form report 審計(jì)工作報(bào)告 audit working report 審計(jì)結(jié)果公告 Announcement of Audit Findings 審計(jì)長 Auditor General副審計(jì)長 Deputy Auditor General審計(jì)主任 chief auditor資深審計(jì)師 senior auditor審計(jì)師（員） auditor 注冊(cè)內(nèi)部審計(jì)師 certified internal auditor （CIA）注冊(cè)信息系統(tǒng)審計(jì)師 certified information注冊(cè)公共會(huì)計(jì)師 certified public accountant （CPA）特許會(huì)計(jì)師 chartered accountant （ CA） 審計(jì)經(jīng)費(fèi) audit funds審計(jì)