中英对照审计准则号.精讲

第一篇：中英对照审计准则号.精讲

中国注册会计师审计准则前提的认同。

Article 3 Preconditions for an audit – The use by management of an acceptable financial reporting framework in the preparation of the financial statements and the agreement of management to the premise on which an audit is conducted.preparation of financial statements that are free from material misstatement, whether due to fraud or error;and

(iii)To provide the CPA with: access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters;additional information that the CPA may request from management for the purpose of the audit;and unrestricted access to persons within the entity from whom the CPA determines it necessary to obtain audit evidence.(a)If the CPA has determined that the financial reporting framework to be applied in the preparation of the financial statements is unacceptable, except as provided in Article 19;or

(b)If the agreement referred to in Article 6, paragraph(b)has not been obtained.(b)The responsibilities of the CPA;(c)The responsibilities of management;

(d)Identification of the applicable financial reporting framework for the preparation of the financial statements;and(e)Reference to the expected form and content of any reports to be issued by the CPA and a statement that there may be circumstances in which a report may differ from its expected form and content.written agreement shall use the description in Article 6, paragraph(b).Article 16 If the terms of the audit engagement are changed, the CPA and management shall agree on and record the new terms of the engagement in an engagement letter or other suitable form of written agreement.

（二）对财务报表中关于适用的财务报告编制基础的描述是否可以作出相应修改。

如果无法采取上述任何措施，按照《中国注册会计师审计准则映了……‖等措辞，除非法律法规另有规定。

Article 19 If the CPA has determined that the financial reporting framework prescribed by law or regulation would be unacceptable but for the fact that it is prescribed by law or regulation, the CPA shall accept the audit engagement only if the following conditions are present:

(a)Management agrees to provide additional disclosures in the financial statements required to avoid the financial statements being misleading;and(b)It is recognized in the terms of the audit engagement that:(i)the CPA’s report on the financial statements will incorporate an Emphasis of Matter paragraph, drawing users’ attention to the additional disclosures, in accordance with CSA 1503;and(ii)unless the CPA is required by law or regulation to express the CPA’s opinion on the financial statements by using the phrases ―present fairly, in all material respects,‖ or ―give a true and fair view‖ in accordance with the applicable financial reporting framework, the CPA’s opinion on the financial statements will not include such phrases.

第二篇：审计专业词汇中英对照

audit evidence

审计证据

audit program

审计方案 audit procedures

审计程序

competence

适当性 sufficiency

充分性

combined effect

联合效应 persuasiveness

说服力

relevance

第三篇：审计的专业术语中英对照汇总

审计的专业术语中英对照汇总 2008-10-14 四大”会计师事务所：

普华永道 Princewater-houseCoopers

安永 Ernst & Young

毕马威 KPMG

德勤 Deloitte Touche Tohmatsu

安达信 Arthur Anderson

安然 Enron

世通 worldcom

国际机构的名称：：

国际会计师联合会 IFAC

国际会计师联合会下设的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

审计 audit

内部审计 internal audit

政府审计 public sector audit

账项基础审计 accounting number-based audit 风险导向审计方法 risk-oriented audit approach

其他鉴证业务 audit related services

审阅业务 review

有限责任公司制 limited liability companies, LLCs 有限责任合伙制 limited liability partnerships, LLPs

注册会计师职业道德规范 code of ethics for professional accountants

Rules of professional conduct

独立 independence

客观 objectivity

公正 integrity

专业胜任能力 professional competence

应有关注 due care

保密 confidentiality confidence

职业行为 professional conduct

技术准则 technical standards

保持实质上的独立和形式上的独立

The member is, and is seen to be independent

费用 fee

佣金 commission

经济利益 interest

经济利益的冲突 conflicts of interest

舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更换会计师事务所 Changes in professional appointments

国际趋同 global convergence /international convergence

鉴证业务 assurance services

全面质量管理 quality control of audit

Enforce the ethical guidance

注册会计师的法律责任Professional responsibility

“深口袋”理论 deep-pocket theory

创新会计处理 creative accounting

诉讼爆炸 litigation explosion

违约 breach the contract

过失 negligence

Misconduct

欺诈 cheat / illegal acts

审计目标 audit objectives

怀疑态度 suspend

财务报表认定： financial statement assertions

存在 existence

权利与义务 rights and obligations

发生 occurrence

完整性 completeness

准确性和计价 measurement and valuation

分类和可理解性 classification and understandability

presentation and disclosure

财务报表循环 cycles

Sales and receivables cycle

Purchases and payables cycle

Wages and salaries cycle

Petty cash cycle

Inventory recording cycle

截止 cut-off

审计任务约定书 the letter of engagement

管理层声明书 report of the directors’ responsibilities for the financial statement

审计证据 audit evidence

审计工作底稿 audit working paper

审计记录 audit records

计划工作 planning

重要性 material: information is material if its omission or misstatementcould influence the

economic decisions of users taken on the basis of the financial statements.审计风险 audit risk

检查风险 detection risk

重大错报风险 risk of material misstatement in audit report

风险评估 risk evaluation

分析复核程序 analytical review procedures

内部控制 internal control

局限性 limitation

控制环境 control environment

信息系统与沟通 information system and communication

符合性测试 compliance test

控制测试 control test

报表层次重大错报 material misstatement on level of financial statement

认定层次重大错报 material misstatement on level of assertion

实质性程序 substantial procedures

舞弊 fraud

审计抽样 sampling

抽样风险 sampling risk

非抽样风险 non-sampling risk

统计抽样 statistical sampling

非统计抽样 non-statistical sampling

销售与收款循环审计 Sales and receivables cycle

采购与付款循环审计 Purchases and payables cycle

存货与仓储循环审计 Inventory recording cycle

监盘 physical inspection

筹资与投资循环审计 Investment and finance cycle

货币资金审计 Audit of monetary assets

完成审计工作 finish the audit work

期初余额 opening balance

期后事项events after the balance sheet date

或有事项contingent evens

试算平衡表trail balance

审计报告

Audit report

审计报告的要素

标题 title

收件人 receiver

引言段 introduction

管理层对财务报表的责任段 management’s responsibility for the financial statements 注册会计师的责任段 auditor’s responsibility

审计意见段 opinion

注册会计师的监管和盖章auditor’s signature

会计师事务所的名称、地址和盖章auditor’s address

报告日期 date of the Auditor’s report

无保留意见 unqualified audit report

非无保留意见 modified audit report

保留意见 qualified opinion

无法表示意见 disclaimer

否定意见 adverse

第四篇：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.audit of financial statements 财务报表审计

5.agreed-upon procedures 执行商定程序

6.high levels of assurance 高水平保证

7.compilation 编制

8.reliability 可靠性

9.relevance 相关性

10.professional skepticism 职业谨慎

11.objectivity 客观性

12.professional competence 专业胜任能力

13.Senior/CPA-in-charge 项目经理

14.audit engagement letter 业务约定书

15.recurring audit 连续审计

16.the client 委托人

17.change CPA 更换注册会计师

18.the existing CPA 现任注册会计师

19.the successor CPA 后任注册会计师

20.the preceding CPA前任注册会计师

21.issue the audit report 出具审计报告

22.expert 专家

23.the board of directors 董事会

24.knowledge of the entity‘ s business 了解被审计单位情况

25.assess material misstatement risks评估重大错报风险

26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围

27.a general knowledge of —— 初步了解的情况

28.a more knowledge of—— 进一步了解的情况

29.the prior year‘s working papers 以前工作底稿

30.minutes of meeting 会议纪要

31.business risks 经营风险

32.appropriateness 适当性

33.accounting estimate 会计估计

34.management representations 管理层声明

35.going concern assumption 持续经营假设

36.audit plan 审计计划

37.significant audit areas 重点审计领域

38.error 错误

39.fraud舞弊

40.modified or additional procedures 修改或追加审计程序

41.misappropriation of assets 侵占资产

42.transactions without substance 虚假交易

43.unusual pressures 异常压力

44.the suspected noncompliance 涉嫌存在违法行为

45.materiality 重要性

46.exceed the materiality level 超过重要性水平

47.approach the materiality level 接近重要性水平

48.an acceptably low level 可接受水平

49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层

50.misstatements or omissions 错报或漏报

51.aggregate 总计

52.subsequent events/events after the balance sheet date 期后事项

53.adjust the financial statements 调整财务报表

54.perform additional audit procedures 实施追加的审计程序

55.audit risk 审计风险

56.detection risk 检查风险

57.inappropriate audit opinion 不适当的审计意见

58.material misstatement 重大的错报

59.tolerable misstatement 可容忍错报

60.the acceptable level of detection risk 可接受的检查风险

61.assessed level of material misstatement risk 重大错报风险的评估水平

62.simall business 小规模企业

63.accounting system 会计系统

64.control test/test of control 控制测试

65.walk-through test 穿行测试

66.communication 沟通

67.flow chart 流程图

68.reperformance of internal control 重新执行

69.audit evidence 审计证据

70.substantive procedures 实质性程序

71.assertions 认定

72.existence 存在73.occurrence 发生

74.completeness 完整性

75.rights and obligations 权利和义务

76.valuation and allocation 计价和分摊

77.cut-off 截止

78.accuracy 准确性

79.classification 分类

80.inspection 检查

81.supervision of counting /physical inspection 监盘

82.observation 观察

83.confirmation 函证

84.computation 计算

85.analytical procedures 分析程序

86.vouch 核对

87.trace 追查

88.audit sampling 审计抽样

89.error 误差

90.expected error 预期误差

91.population 总体

92.sampling risk 抽样风险

93.non-sampling risk 非抽样风险

94.sampling unit 抽样单位

95.statistical sampling 统计抽样

96.tolerable error 可容忍误差

97.the risk of under reliance 信赖不足风险

98.the risk of over reliance 信赖过度风险

99.the risk of incorrect rejection 误拒风险

100.the risk of incorrect acceptance 误受风险

101.working trial balance 试算平衡表

102.index and cross-referencing 索引和交叉索引

103.cash receipt 现金收入

104.cash disbursement 现金支出

105.bank statement 银行对账单

106.bank reconciliation 银行存款余额调节表

107.balance sheet date 资产负债表日

108.net realizable value 可变现净值

109.storeroom 仓库

110.sale invoice 销售发票

111.price list 价目表

112.positive confirmation request 积极式询证函

113.negative confirmation request 消极式询证函

114.purchase requisition 请购单

115.receiving report 验收报告

116.gross margin 毛利

117.manufacturing overhead 制造费用

118.material requisition 领料单

119.inventory-taking 存货盘点

120.bond certificate 债券

121.stock certificate 股票

122.audit report 审计报告

123.entity 被审计单位

124.addressee of the audit report 审计报告的收件人

125.unqualified opinion 无保留意见

126.qualified opinion 保留意见

127.disclaimer of opinion 无法表示意见

128.adverse opinion 否定意见

其他相关词汇：

注册会计师审计 CPA audit

内部审计 internal audit

政府审计 public sector audit

账项基础审计 accounting number-based audit

风险导向审计方法 risk-oriented audit approach

普华永道 Princewater – houseCoopers

安永 Ernst & Young

毕马威 KPMG

德勤 Deloitte Touche Tohmatsu

安达信 Arthur Anderson

安然 Enron

世通 worldcom

有限责任公司制 limited liability companies, LLCs

有限责任合伙制 limited liability partnerships, 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 assurance services

审阅业务 review

其他鉴证业务 audit related services

注册会计师的法律责任Professional responsibility

“深口袋”理论 deep-pocket theory

创新会计处理 creative accounting

诉讼爆炸 litigation explosion

违约 breach the contract

过失 negligence/Misconduct

欺诈 cheat / illegal acts

舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.国际趋同 global convergence /international convergence

技术准则 technical standards

注册会计师职业道德规范 code of ethics for professional accountants/Rules of professional conduct

全面质量管理 quality control of audit

独立 independence

公正 integrity

应有关注 due care

职业怀疑态度an attitude of professional skepticism

保密 confidentiality confidence

职业行为 professional conduct

保持实质上的独立和形式上的独立The member is, and is seen to be independent 费用 fee

佣金 commission

经济利益 interest

经济利益的冲突 conflicts of interest

更换会计师事务所 Changes in professional appointments

审计目标 audit objectives

财务报表认定：financial statement assertions

准确性和计价 measurement and valuation

分类和可理解性 classification and understandability

列报和披露 presentation and disclosure

审计任务约定书 the letter of engagement

管理层声明书 report of the directors’ responsibilities for the financial statement

审计工作底稿 audit working paper

审计记录 audit records

计划工作 planning

重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大错报风险 risk of material misstatement in audit report

报表层次重大错报 material misstatement on level of financial statement

认定层次重大错报 material misstatement on level of assertion

风险评估 risk evaluation

分析复核程序 analytical review procedures

内部控制 internal control

局限性 limitation

控制环境 control environment

信息系统与沟通 information system and communication

符合性测试 compliance test

非统计抽样 non-statistical sampling

销售与收款循环审计 Sales and receivables cycle

采购与付款循环审计 Purchases and payables cycle

存货与仓储循环审计 Inventory recording cycle

筹资与投资循环审计 Investment and finance cycle

货币资金审计 Audit of monetary assets

完成审计工作 finish the audit work

期初余额 opening balance

或有事项contingent evens

标题 title

收件人 receiver

引言段 introduction

管理层对财务报表的责任段 management’s responsibility for the financial statements 注册会计师的责任段 auditor’s responsibility

审计意见段 opinion

注册会计师的签名和盖章auditor’s signature

会计师事务所的名称、地址和盖章auditor’s address

报告日期 date of the Auditor’s report

无保留意见审计报告 unqualified audit report

非无保留意见审计报告 modified audit report

第五篇：里根-挑战者号航天飞机悲剧的演讲[中英对照]

Ronald Reagan: The Space Shuttle “Challenger” Tragedy Address 罗纳德·里根：关于“挑战者号”航天飞机悲剧的演讲

Ladies and Gentlemen, I„d planned to speak to you tonight to report on the state of the Union, but the events of earlier today have led me to change those plans.Today is a day for mourning and remembering.Nancy and I are pained to the core by the tragedy of the shuttle Challenger.We know we share this pain with all of the people of our country.This is truly a national loss.女士们先生们：本来，我打算今天晚上向你们宣读国情咨文，但今天早些时候发生的事件让我改变了计划。今天是哀悼和怀念的日子。南希和我为“挑战者号”航天飞机的悲剧感到至为痛心。我们知道全体国人人同此心。这真正是全国人的损失。

Nineteen years ago, almost to the day, we lost three astronauts in a terrible accident on the ground.But, we„ve never lost an astronaut in flight.We„ve never had a tragedy like this.And perhaps we„ve forgotten the courage it took for the crew of the shuttle.But they, the Challenger Seven, were aware of the dangers, but overcame them and did their jobs brilliantly.We mourn seven heroes: Michael Smith, Dick Scobee, Judith Resnik, Ronald McNair, Ellison Onizuka, Gregory Jarvis, and Christa McAuliffe.We mourn their loss as a nation together.十九年前，几乎就在今天，在一次可怕的地面事故中，我们丧失了三名宇航员。然而我们从未在飞行中丧失过宇航员，从未经历过这样的灾难。也许我们已经忘记，航天飞机机组人员需要多么大的勇气；但是挑战者七壮士深知其中的危险，他们坚忍不拔，出色地履行了自己的职责。我们悼念七位英雄：迈克尔·史密斯、迪克·斯科比、朱迪恩·伦斯尼克、罗纳德·卖克奈尔、埃利森·奥尼祖卡、格雷戈里·贾维斯、克丽斯塔·麦考利夫。我们举国哀悼失去的英雄。

For the families of the seven, we cannot bear, as you do, the full impact of this tragedy.But we feel the loss, and we„re thinking about you so very much.Your loved ones were daring and brave, and they had that special grace, that special spirit that says, “Give me a challenge, and I„ll meet it with joy.” They had a hunger to explore the universe and discover its truths.They wished to serve, and they did.They served all of us.对于这七个人的家人，我们不能百分之百地像你们那样的感受这场灾难的打击。但是我们感受到了损失，我们认为你们一定也是这样。你们的亲人勇敢无畏，他们的特殊姿态和特殊精神告诉我们：“把挑战给我，我要满怀喜悦的去迎接。“他们渴望探索宇宙，渴望揭开宇宙的奥秘。他们希望尽职，他们做到了。他们为我们所有的人尽了职。

We„ve grown used to wonders in this century.It„s hard to dazzle us.But for twenty-five years the United States space program has been doing just that.We„ve grown used to the idea of space, and, perhaps we forget that we„ve only just begun.We„re still pioneers.They, the members of the Challenger crew, were pioneers.这个世纪，我们对奇迹已习以为常。很难有什么会使我们赞叹不已。但是美国航天计划二十五年来做的正是如此。我们对太空计划已经习以为常，也许已经忘了我们不过刚刚起步。我们仍然是开拓者。他们——挑战者号全体机组人员是开拓者。

And I want to say something to the schoolchildren of America who were watching the live coverage of the shuttle„s take-off.I know it„s hard to understand, but sometimes painful things like this happen.It„s all part of the process of exploration and discovery.It„s all part of taking a chance and expanding man„s horizons.The future doesn„t belong to the fainthearted;it belongs to the brave.The Challenger crew was pulling us into the future, and we„ll continue to follow them.我要对观看航天飞机发射直播的美国学童说几句话。我知道后者难以理解，但有时像这样令人痛苦的 1 事确实会发生。这些都是探索和发现过程的一部分。这些都是承担风险、拓展人类世界范围的一部分。未来不属于弱者，未来属于强者。挑战者号全体人员把我们推向未来，我们将继续追随他们。

I„ve always had great faith in and respect for our space program.And what happened today does nothing to diminish it.We don„t hide our space program.We don„t keep secrets and cover things up.We do it all up front and in public.That„s the way freedom is, and we wouldn„t change it for a minute.我一直对我们的航天计划充满信心，并怀抱敬意。今天发生的悲剧决不会削弱它。我们没有隐藏自己的航天计划。我们没有保密和隐瞒。我们堂堂正正地公开实施它。这正是自由的方式，我们一分钟也不会改变它。

We„ll continue our quest in space.There will be more shuttle flights and more shuttle crews and, yes, more volunteers, more civilians, more teachers in space.Nothing ends here;our hopes and our journeys continue.我们将继续探索太空。我们将有更多次航天飞行，有更多宇航员，更多志愿者，更多平民，更多教师进入太空。一切都不会到此为止。我们的希望和我们的旅程不会停步。

I want to add that I wish I could talk to every man and woman who works for NASA, or who worked on this mission and tell them: “Your dedication and professionalism have moved and impressed us for decades.And we know of your anguish.We share it.”

我还想说，但愿我能和为国家航空航天局，或者为完成此次使命而工作的每一个人谈话，告诉他们：“几十年来，你们的奉献和敬业精神令我们感动，让我们铭记在心。我们了解你们的痛苦。我们感同身受。”

There„s a coincidence today.On this day 390 years ago, the great explorer Sir Francis Drake died aboard ship off the coast of Panama.In his lifetime the great frontiers were the oceans, and a historian later said, “He lived by the sea, died on it, and was buried in it.” Well, today, we can say of the Challenger crew: Their dedication was, like Drake„s, complete.今天是一个巧合。三百九十年前的今天，伟大的探险家佛朗西斯·德雷克勋爵在巴拿马附近海面的一条船上死去。在他生活的时代，最大的疆界就是海洋。后来一位历史学家说：“他生在海边，死在海上，葬在海里。“今天我们可以这样对挑战者号乘员说：像德雷克一样，他们的奉献是毫无保留的。

The crew of the space shuttle Challenger honored us by the manner in which they lived their lives.We will never forget them, nor the last time we saw them, this morning, as they prepared for their journey and waved goodbye and “slipped the surly bonds of earth” to “touch the face of God.”

挑战者号航天飞机乘员的生命历程给我们带来荣耀，我们永远不会忘记他们，也不会忘记今天早上最后一次见到他们，那时他们正准备上路，挥手告别，“挣脱大地粗暴的束缚，去触摸上帝的脸”。Thank you.谢谢各位。

中英对照审计准则号.精讲

第一篇：中英对照审计准则号.精讲

第二篇：审计专业词汇中英对照

第三篇：审计的专业术语中英对照汇总

第四篇：注册会计师审计专业术语中英对照

第五篇：里根-挑战者号航天飞机悲剧的演讲[中英对照]

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