注册会计师审计专业术语中英对照

注册会计师审计专业术语中英对照CPA《审计》考试英文答题常用词汇：1.audit审计2.attestation鉴证3.credibility可信赖程度4.auditoffinancialstatements财务报表审计5.agreed-uponprocedures执行商定程序6.highlevelsofassurance高水平保证7.compilation编制8.reliability可靠性9.relevance相关性10.professionalskepticism职业谨慎11.objectivity客观性12.professionalcompetence专业胜任能力13.Senior/CPA-in-charge项目经理14.auditengagementletter业务约定书15.recurringaudit连续审计16.theclient委托人17.changeCPA更换注册会计师18.theexistingCPA现任注册会计师19.thesuccessorCPA后任注册会计师20.theprecedingCPA前任注册会计师21.issuetheauditreport出具审计报告22.expert专家23.theboardofdirectors董事会24.knowledgeoftheentity‘sbusiness了解被审计单位情况25.assessmaterialmisstatementrisks评估重大错报风险26.deteminethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围27.ageneralknowledgeof——初步了解的情况28.amoreknowledgeof——进一步了解的情况29.theprioryear‘sworkingpapers以前年度工作底稿30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness适当性33.accountingestimate会计估计34.managementrepresentations管理层声明35.goingconcernassumption持续经营假设36.auditplan审计计划37.significantauditareas重点审计领域38.error错误39.fraud舞弊40.modifiedoradditionalprocedures修改或追加审计程序41.misappropriationofassets侵占资产42.transactionswithoutsubstance虚假交易43.unusualpressures异常压力44.thesuspectednoncompliance涉嫌存在违法行为45.materiality重要性46.exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层50.misstatementsoromissions错报或漏报51.aggregate总计52.subsequentevents/eventsafterthebalancesheetdate期后事项53.adjustthefinancialstatements调整财务报表54.performadditionalauditprocedures实施追加的审计程序55.auditrisk审计风险56.detectionrisk检查风险57.inappropriateauditopinion不适当的审计意见58.materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险61.assessedlevelofmaterialmisstatementrisk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.controltest/testofcontrol控制测试65.walk-throughtest穿行测试66.communication沟通67.flowchart流程图68.reperformanceofinternalcontrol重新执行69.auditevidence审计证据70.substantiveprocedures实质性程序71.assertions认定72.existence存在73.occurrence发生74.completeness完整性75.rightsandobligations权利和义务76.valuationandallocation计价和分摊77.cut-off截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionofcounting/physicalinspection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.non-samplingrisk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.theriskofunderreliance信赖不足风险98.theriskofoverreliance信赖过度风险99.theriskofincorrectrejection误拒风险100.theriskofincorrectacceptance误受风险101.workingtrialbalance试算平衡表102.indexandcross-referencing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.balancesheetdate资产负债表日108.netrealizablevalue可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价目表112.positiveconfirmationrequest积极式询证函113.negativeconfirmationrequest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.inventory-taking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.addresseeoftheauditreport审计报告的收件人125.unqualifiedopinion无保留意见126.qualifiedopinion保留意见127.disclaimerofopinion无法表示意见128.adverseopinion否定意见其他相关词汇：注册会计师审计CPAaudit内部审计internalaudit政府审计publicsectoraudit账项基础审计accountingnumber-basedaudit风险导向审计方法risk-orientedauditapproach普华永道Princewater–houseCoopers安永Ernst&Young毕马威KPMG德勤DeloitteToucheTohmatsu安达信ArthurAnderson安然Enron世通worldcom有限责任公司制limitedliabilitycompanies,LLCs有限责任合伙制limitedliabilitypartnerships,LLPs国际会计师联合会IFAC国际审计和鉴证准则理事会IAASB美国注册会计师协会AICPA中国注册会计师协会CICPA鉴证业务assuranceservices审阅业务review其他鉴证业务auditrelatedservices注册会计师的法律责任Professionalresponsibility“深口袋”理论deep-pockettheory创新会计处理creativeaccounting诉讼爆炸litigationexplosion违约breachthecontract过失negligence/Misconduct欺诈cheat/illegalacts舞弊fraud:referstointentionalactswhichmayinvolvethefalsificationofdocumentsandrecords,themisappropriationofassets,ormisapplicationofaccountingpolicies.差错error:referstotheunintentionalmisapplicationofaccountingpolicies,oversightsormisinterpretationsoffactandclericalerrors.国际趋同globalconvergence/internationalconvergence技术准则technicalstandards注册会计师职业道德规范codeofethicsforprofessionalaccountants/Rulesofprofessionalconduct全面质量管理qualitycontrolofaudit独立independence公正integrity应有关注duecare职业怀疑态度anattitudeofprofessionalskepticism保密confidentialityconfidence职业行为professionalconduct保持实质上的独立和形式上的独立Thememberis,andisseentobeindependent费用fee佣金commission经济利益interest经济利益的冲突conflictsofinterest更换会计师事务所Changesinprofessionalappointments审计目标auditobjectives财务报表认定：financialstatementassertions准确性和计价measurementandvaluation分类和可理解性classificationandunderstandability列报和披露presentationanddisclosure审计任务约定书theletterofengagement管理层声明书reportofthedirectors’responsibilitiesforthefinancialstatement审计工作底稿auditworkingpaper审计记录auditrecords计划工作planning重要性materiality：informationismaterialifitsomissionormi