注会英语指导：审计常用词汇

白夜行

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)

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

资料来源：科教园注会