A可儿她姑
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
审计准则 auditing standard
审计原则 auditing principles
审计手册 audit manual
公认审计准则 Generally Accepted Auditing Standards
审计法律规范 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
审计监督 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
审计处罚 audit penalty
依法审计 conduct auditing in accordance with laws
审计意见 audit opinion
审计决定 audit decision
审计建议 audit suggestion, audit recommendation
复核意见 conclusion of audit review
审计复议 audit appeal
审计听证 audit hearing
审计复核 audit review
审计战略 audit strategy
审计计划 audit plan
审计方案 auditing program
审计目标 auditing objective
审计范围 audit scope
审计内容 audit coverage
审计结论 audit conclusion
审计任务 audit assignments
审计结果 audit finding
审计报告 audit report
审计方法 audit method
审计过程 auditing process
审计证据 audit evidence
审计测试 audit test
审计风险 audit risk
审计抽样 audit sampling
审计软件 audit software
审计程序 auditing procedures
审计调查 audit investigation
审计小组 audit team
审计线索 audit trail
工作底稿 working paper
绕过计算机审计 auditing around the computer
通过计算机审计 auditing through the computer
计算机辅助审计 computer-assited audit
信息技术审计 IT audit
合法性审计 compliance audit, regularity audit
合规性审计 compliance audit
综合审计 comprehensive audit
效益审计 value for money audit (VFM audit)
绩效审计 performance audit
财务审计 financial audit
财务报表审计 financial statement audit
财务收支审计 audit of financial revenues and expenditures
决算审计 final account audit
经济责任审计 accountability audit
任中经济责任审计 middle term accountability audit
离任经济责任审计 term-end accountability audit
管理审计 management audit
项目审计 project audit
外部审计 external audit
内部审计 internal audit
政府审计 government audit
联合审计 joint audit
实地审计 field audit
期末审计 final audit
期中审计 interim audit
定期审计 periodic audit
初次审计 initial audit
初步审计 preliminary audit
事后审计 post-audit
事前审计 pre-audit
事中审计 concurrent audit
专项审计 special audit
法定审计 statutory audit
后续审计 successive audit
跟踪审计 follow up audit
全过程审计 whole process auditing
突击审计 surprise audit
审计报告 audit report
标准报告 standard report
长式报告 long-form report
短式报告 short-form report
审计工作报告 audit working report
审计结果公告 Announcement of Audit Findings
审计长 Auditor General
副审计长 Deputy Auditor General
审计主任 chief auditor
资深审计师 senior auditor
审计师(员) auditor
注册内部审计师 certified internal auditor(CIA)
注册信息系统审计师 certified information systems auditor(CISA)
注册公共会计师 certified public accountant(CPA)
特许会计师 chartered accountant(CA)
审计经费 audit funds
审计业务费 audit operating expense
审计专项经费 special funds for auditing
无保留意见:unqualified opinion
保留意见 qualified opinion
无法表示意见: disclaimer of opinion
否定意见:adverse opinion
雨神的女儿
A "clean" or unqualified opinion states that the financial statements present a fair and accurate picture of the company and comply with generally accepted accounting principles. A qualified opinion contains exceptions, which may include the scope of the audit.An adverse opinion contains a major exception or warning. The most well-known adverse opinion is the "going-concern" exception, in which the accountant expresses doubts about the company's ability to remain in business.
凡人帽子11
山西**联合会计师事务所
ShanXi**Unite Accountant Office
审 计 报 告
AUDITOR’S REPORT
晋**审字(2007)第000**号
Jin ** (2007) Audit No.00
** **铸造有限公司：
To **foundry Co., Ltd:
我们审计了后附的**铸造有限公司(以下简称贵公司)财务报表，包括2006年12月 31 日的资产负债表，2006年度的利润表以及财务报表附注。
We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “Company”) as of Dec.31,2006, and the related consolidated income statement for the 2006 then ended, and a summary of significant accounting policies and other explanatory notes.
一、管理层对财务报表的责任
1.Management’s Responsibility for the Financial Statements
按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报：(2)选择和运用恰当的会计政策：(3)作出合 理的会计估计。
The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.
二、注册会计师的责任
2. Auditor’s Responsibility
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 responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance whether the financial 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。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control which related to the compilation of financial statements in order to design appropriate audit procedures in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies using and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、审计意见
3. Opinion
我们认为, 贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵公司2006年12月31 日的财务状况以及 2006年度的经营成果。
In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.
此报告中、英文各一份，两者若有差异，以中文为准。
The report was made by Chinese and English. If the two files differ, the standard will be Chinese.
山西**联合会计师事务所中国注册会计师：
ShanXi ** Unite Accountant OfficeCertified Public Accountant:
中国·太原 二○○七年七月十日
Shanxi, P.R.C. Date: Jul.10, 2007
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