2024年5月4日发(作者：怎么把pdf转word)

审计英语手册

Audit plan审计计划

Professional skepticism职业怀疑

Professional judgment职业判断

Reasonable assurance合理保证

Assertion认定

Assessment评估

Omission漏报

Misstatement错报

Fraud舞弊；欺诈

Error错误

Client acceptance and retention业务承

接与保持

engagement审计业务约定书

Internal Control System内部控制制度

Internal controls over financial

reporting财务报表内部控制

Risk-oriented audit approach风险导向

审计方法

Audit risk model :审计风险模型

Audit risk = risk of material misstatement × detection risk

=inherent risk × control risk × detection risk

=固有风险 ×控制风险 ×检查风险

Assessing the risk of material misstatement评估重大错报的风险

Materiality重要性

会

计

审计风险=重大错报风险 ×检查风险

Materiality level重要性水平

Tolerablemisstatementlevel可容忍错报

的水平

Obtain evidence证据收集

Inspection检查

Client inquiry询问

Statistical sampling统计抽样

Non-statistical sampling非统计抽样

stratified sampling分层抽样

Sample size样本量

控制测试中的抽样应用（control test）

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Observation观察

Confirmation函证

Recalculation or reperformance

算或重新执行

Analytical procedures分析程序

Walk-through test穿行测试

重新计

Sample unit抽样单元

Population总体规模

Deviation偏差

misstatement错报

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Acceptable risk of overreliance（ARO ）可接受的信赖过度风险

Expected population deviation rate

预计总体偏差率

Tolerable deviation rate（TDR）可容忍偏差率

Sample deviation rate样本偏差率

Maximum deviation rate（MDR ）总体偏差上限

细节测试中抽样：（test of account balance details）

Acceptable risk of incorrect acceptance可接受的误受风险

Expected misstatement level预计总体错报

Tolerable misstatement level可容忍错报

Maximum misstatement level总体错报上限

传统变量抽样计算：

Misstatement size in the sample样本错报金额

The point estimate of the audited value估计的总体实际金额

Average misstatement size平均错报

Risk Assessment风险评估

计

A point estimate of the population misstatement推断的总体错报

会

Risk Response风险应对

Significant Risk特别风险

Tests of Controls控制测试

Substantive Procedure实质性程序

Detail Test细节测试

Nature,Timing,Extent性质、时间和范围

Risk of Material Misstatement重大错报风险

Analytical Review Procedure实质性分析程序

Confirmation函证

positive confirmation积极式函证

negative confirmation消极式函证

Supervise the counting of cash监盘库存现金

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Inquiry询问

Observation观察

Inspection检查

Reperformance重新执行

Recalculation重新计算

observation of physical inventory count

存货监盘

physical inventory count存货盘点

stocktaking抽盘

substitutive audit procedures替代审计程序

adjustment/reconciliation调节

bank account balance statement银行存款余额对账单

bank balance reconciliation statement银行存款余额调节表

risk of material misstatement due to fraud舞弊导致的重大错报风险

significant risk特别风险 the present accountant后任注册会计师

communication沟通 group audit集团审计

the former accountant前任注册会计师

Subsequent Events期后事项

Subsequent events requiring an adjustment期后调整事项

Subsequent events not requiring an adjustment期后非调整事项

Management Representation Letter

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管理层声明

Audit report审计报告

standard report标准审计报告

non-standard reports非标准审计报告

unqualified audit report with the emphasis or explanatory paragraph

带强调事项段或其他事项段的无保留意见的审计报告

计

qualified audit reports

会

非无保留意见的审计报告

qualified opinion保留意见的审计报告

adverse opinion否定意见的审计报告

disclaimer of opinion无法表示意见的审计报告

Quality-oriented internal culture 质量为导向的内部文化

written confirmation 书面确认函

Acceptance and continuance of clients 客户关系和具体业务的接受与保持

Integrity 诚信

listed entities 上市实体

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