审计英文词汇整理
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
https://www.sodocs.net/doc/204758257.html,pilation 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 以前年度工作底稿
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.materialiy 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 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.test of control 控制测试
65.walk-through test 穿行测试
https://www.sodocs.net/doc/204758257.html,munication沟通
67.flowchart 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.esistence存在
73.occurrence发生
https://www.sodocs.net/doc/204758257.html,pleteness完整性
75.rightsand obligations 权利和义务
76.valuationand allocation 计价和分摊
77.cutoff截止
78.accuracy准确性
79.classification分类
80.inspection检查
81.supervision of counting 监盘
82.observation观察
83.confirmation函证
https://www.sodocs.net/doc/204758257.html,putation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.therisk of under reliance 信赖不足风险
98.therisk of over reliance 信赖过度风险
99.therisk 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.indexand cross-referencing 索引和交叉索引103.cashreceipt 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
https://www.sodocs.net/doc/204758257.html,realizable value 可变现净值
109.store room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
(完整版)审计常用英文词汇
审计常用英文词汇 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
性格介绍的英语单词和短语
性格介绍的英语单词和短语 关于性格介绍的英语单词和短语 在国际化的今天，很多企业，尤其是外企以及有对外业务的企业，都会要求应聘者提供一份英文或者时用英语做。简历中通常都会有“”的版块，很多人都不知道怎么写，于是就上网复制粘贴别人的。但是千篇一律的内容并不能给你的简历加分。而且别人的“自我评价”可能与自己并不那么一致，这样就失去了一个表现自己的机会。下面就是搜罗的一些关于性格介绍的英语单词和短语，看看有没有适合你的? Mature,dynamic and honest.思想成熟、精明能干、为人诚实。 A stable personality and high sense of responsibility.个性稳重、具高度责任感。 Bright and aggressive.反应快、有进取心。 Mature,self-motivated and strong interpersonal skills.思想成熟、上进心强，并具极丰富的人际关系技巧。 Energetic,and fashionable精力旺盛、思想新潮。
With a pleasant mature attitude.开朗成熟。 Highly-motivated and reliable person with excellent health and pleasant personality.上进心强，为人可靠，身体健康，性格开朗。 Positive with bright mind.头脑积极、灵活。 Elegant and with nice personality.举止优雅、性格好。 Active,creative and innovative.思想活跃、有首创和革新精神。 Strong determination to sueed.有获得成功的坚定决心。 Young,bright,energetic with strong career ambition.年轻、聪明、精力充沛，并有很强的事业心。 outgoing外向的 lively活泼的
审计报告英文版(全)
AUDITOR’S REPORT Yue Hua Shen / Yan Zi (2014) No. 0002 ICPA filing number: 0420 To all shareholders of ****** Co., Ltd: We have audited the accompanying financial statements of ****** Co., Ltd (“Your Company”), which comprise the balance sheet as of 31 D ecember 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements. I. Management’s responsibility for the financial statements Management of your Company is responsible for the preparation and fair presentation of financial statements. T his responsibility includes: (1) in accordance with the Accounting Standards f or Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error. II. Auditors' responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable a ssurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, w hether due to fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness o f accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. III. Opinion In our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended. Guangdong Huaxin Accounting Firm (general partner) Guangdong, China
会计审计英语词汇大全(doc 23页)
1 ability to perform the work 能力履行工作 2 acceptance procedures 承兑程序过程 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款挂牌 6 accounts receivable 应收账款 7 accruals listing 应计项目挂牌 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 年老的分析（法,学）研究 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误的分析（法,学）研究 15 anomalous error 反常的错误 16 appointment ethics 任命伦理学 17 appointment 任命 18 associated firms 联合的坚挺 19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA） 20 assurance engagement 保证债务 21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 审计承兑 24 audit approach 审计靠近 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告如一个通讯方法 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计定时 37 audit trail 审计线索
积累英语单词技巧阅读介绍
积累英语单词技巧阅读介绍 积累英语单词不能单靠死记硬背的方法，而是要掌握技巧，方法用对，学习才能事半功倍。下面就是小编给大家带来的积累英语单词的技巧，希望大家喜欢! 积累英语单词的技巧 1.逻辑记忆：通过词的本身的内部逻辑关系，词与词之间的外部逻辑关系记忆单词。 1)把几个字母看作做一个来记如：ight light，right，fight，night，might，sight，tight 2)外旧内新，如：bridge “桥”看成b+ridge ridge 山脊”sharp 看成s+harp harp 竖琴。 3)外新内旧，如：cleave “劈开”看成c+leave，tact 机智：看成t+act 2 联想记忆：1)音与形的联想，即根据读音规则记忆单词。2)形与义的联想，如：eye 把两个e看成两个眼。banana 把a看成一个个的香蕉。bird把b和d看成两个翅膀。3)象声词，联想实际的声音，如：gong 锣coo 咕咕声。 3.构词记忆：利用构词法，通过分析词根、前缀、后缀、派生和合成等记忆单词。 4.分类记忆：把单词进行分门类如：动物，植物等，进行分类记忆。你可以找一本分类字典作为参考。
5.卡片记忆：自制作单词卡片随时随身进行记单词，卡片写上单词的词形、词性、词义、音标、搭配、例句等。 6.词典记忆：即背字典，这种方法是一种强行记忆的方法。它的缺点是容易忘记，只是孤立记住单词的意义。可以作为一种短时间的强化手段。 7.比较记忆：1)英汉比较如：mama，cigar，beer，bar，fee 等。2)单复数的比较如：good-goods，spirit-spirits wood-woods 3)同音词的比较如：right-write，eye-I 4)词的阴阳性的比较如：actor-actress host-hostess 8.理解记忆：通过正确理解单词的本义、引申义和比喻义等如：second 是“秒”，它来源于古代的六分法，分，秒，它是二次划分，因此second也是“第二”，进一步引申，还可理解为“辅助”用这种方法特别适合那些一词多义的词。 9.联系记忆：记忆单词最好不要孤立地记，尽可能地和有关的东西联系来记。1)联系所学的文章大概意义，联系上下文，2)联系短语和搭配 10.感官记忆：记单词时，不要只用一种感官，尽可能地用多个感官，耳听、嘴读、手写、眼看、心记等。 11.软件记忆：有电脑的可利用电脑软件进行记单词，如：《开心背单词》、《开天辟地背单词》、《我爱背单词》等。 12.阅读记忆：通过阅读英语文章，小说等记忆单词，注意选择难度要适宜。
中英文对照的标准版审计报告
标准审计报告的参考格式Example of Standard Auditor’s Report 审计报告 Auditor’s Report ABC股份有限公司全体股东： To the shareholders of ABC Company Limited, 我们审计了后附的ABC股份有限公司（以下简称ABC公司）财务报表，包括20×1年12月31日的资产负债表，20×1年度的利润表、股东权益变动表和现金流量表以及财务报表附注。 We have audited the accompanying financial statments of ABC Company Limited (hereinafter “ABC Company”),which comprise the balance sheet as at December 31,20XX, and the income statement, statement of changes in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory note s. 一、管理层对财务报表的责任 Management’s Responsibility for the Financial Statements 按照企业会计准则和《××会计制度》的规定编制财务报表是ABC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。 Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Busine ss Enterprise s and China Accounting System for Busine ss Enterprise s. This re sponsibility includes: (a) 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; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstance s. 二、注册会计师的责任 Auditor’s Re sponsibility 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 re sponsibility is to express an opinion on the se financial statements ba sed on our audit. We conducted our audit in accordance with China Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance to 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误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。 An audit involve s performing audit procedure s to obtain audit evidence about the
审计英语词汇
审计英语词汇 audit 审计 attestation 鉴证 audit of financial statements 财务报表审计 high levels of assurance 高水平保证 compilation 编制 reliability 可靠性 relevance 相关性 professional skepticism 职业谨慎 objectivity 客观性 professional competence 专业胜任能力 audit engagement letter 业务约定书 the client 委托人 the existing CPA 现任注册会计师 the successor CPA 后任注册会计师 the preceding CPA前任注册会计师 issue the audit report 出具审计报告 the board of directors 董事会 determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a general knowledge of ——初步了解―――的情况 a more knowledge of——进一步了解的情况 the prior year’s working papers 以前年度工作底稿 minutes of meeting 会议纪要 business risks 经营风险 accounting estimate 会计估计 management representations 管理层声明
going concern assumption 持续经营假设 audit plan 审计计划 fraud舞弊 misappropriation of assets 侵占资产 materiality 重要性 misstatements or omissions 错报或漏报 subsequent events 期后事项 audit risk 审计风险 detection risk 检查风险 inappropriate audit opinion 不适当的审计意见 material misstatement 重大的错报 tolerable misstatement 可容忍错报 the acceptable level of detection risk 可接受的检查风险walk-through test 穿行测试 flow chart 流程图 audit evidence 审计证据 substantive procedures 实质性程序 assertions 认定 existence 存在 occurrence 发生 completeness 完整性 rights and obligations 权利和义务 valuation and allocation 计价和分摊 cutoff 截止 accuracy 准确性 classification 分类 inspection 检查 supervision of counting 监盘
介绍自我英语作文60个单词
介绍自我英语作文60个单词 作文：自我介绍 参考题目：（1）Myself我自己 （2）Talking about myself 介绍自己 （3）Introduce myself 介绍自己 注意：考试中不允许出现自己的真实姓名和学校等信息 提示词：年龄来自哪里爱好（喜欢什么）性格特征（友好、善良等） 要求：可以自拟题目，也可以用参考题目，字数在50左右。字迹清晰，语句通顺，条理清 楚。 可能用到的短语和句型： Inner Mongolia 内蒙古by bike/on foot骑自行车/步行primary school小学 study hard 努力学习 after school 放学后get up 起床班help others 帮助别人 play basketball/football打篮球/踢足球 there be句型 like doing something 喜欢做某事kind (善良) friendly（友好） Talking about myself My name is Liu ’吉林省)、I’m eleven years old and my birthday is in ’第一小学）、I can speak a little is
my favorite ’s very I don’t like ’s too like doing something喜欢做某事） with friends after school、（护士）、I love them very much、 自我介绍 我的名字叫刘芳，是一个中国女孩。最全面的范文参考写作网站我住在延吉，吉林省的一个小城市。我今年一岁，出生于六月。我在第一小学上学。我能说一点英语，英语很有趣，是我最喜欢的科目。但是我不喜欢数学，它太难了。我喜欢在放学后和朋友打篮球。我有一个快乐的家。我妈妈是护士，我爸爸是警察。我分爱他们。 Introduce Myself My name is Yang English name is ’学生的） colour is favourite number is favourite day is favourite pet is a dog、 I like English,Chisene and like to eat chichen,eggs,hot dogs,and don’t like meat and like coke and don’t like like swimming,reading,taking a trip and watching TV、、 自我介绍 我的名字叫杨欣欣，我的英文名字是玛丽。我是一名小学生。最喜欢的颜色是绿色，最喜欢的数字是六，最喜欢的日子是星期六，最喜欢的宠物是小狗。
审计词汇表
●audit 审计 ●attestation 鉴证 ●audit of financial statements 财务报表审计 ●high levels of assurance 高水平保证 ●compilation 编制 ●reliability 可靠性 ●relevance 相关性 ●1professional skepticism 职业谨慎 ●objectivity 客观性 ●professional competence 专业胜任能力 ●audit engagement letter 业务约定书 ●the client 委托人 ●the existing CPA 现任注册会计师 ●the successor CPA 后任注册会计师 ●the preceding CPA前任注册会计师 ●issue the audit report 出具审计报告 ●expert 专家 ●the board of directors 董事会 ●determine the nature， timing and extent of the audit procedures 确定审计程 序的性质、时间和范围 ● a general knowledge of ——初步了解―――的情况 ● a more knowledge of——进一步了解的情况 ●the prior year’s working papers 以前年度工作底稿 ●minutes of meeting 会议纪要 ●business risks 经营风险 ●accounting estimate 会计估计 ●management representations 管理层声明 ●going concern assumption 持续经营假设 ●audit plan 审计计划 ●error 错误 ●fraud舞弊 ●misappropriation of assets 侵占资产 ●materiality 重要性 ●misstatements or omissions 错报或漏报 ●subsequent events 期后事项 ●audit risk 审计风险 ●detection risk 检查风险 ●inappropriate audit opinion 不适当的审计意见
审计报告中的会计及审计英语 (2)
年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见Audit opinion 管理层责任Management’s Responsibility for the Financial Statements 注册会计师责任Auditors’ Responsibility 审计意见Auditor’s Opinion 管理层财务报表Management Financial statements 资产负债表Balance Sheet 利润表Income Statements 现金流量表Cash flow statement 财务报表附注Notes to the financial statements 年度审计报告范例-管理层责任(1) Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。 The Company’s management is responsible for the pre paration of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 年度审计报告范例-管理层责任(2) Example - Management’s Responsibility (2) 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。 This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
英语自我介绍词汇
竭诚为您提供优质文档/双击可除 英语自我介绍词汇 篇一：英文自我介绍词汇 英文自我介绍的时候，用上这些显自信 20XX-08-2121:14|(分类:-Jobmarket) mature,dynamicandhonest．思想成熟、精明能干、为人诚实。 excellentabilityofsystematicalmanagement．有极强的系统管理能力。 Abilitytoworkindependent1y,matureandresourceful.能够独立工作、思想成熟、应变能力强。 Apersonwithabilityplusflexibilityshouldapply.需要有能力及适应力强的人。 Astablepersonalityandhighsenseofresponsibilityarede sirable.个性稳重、具高度责任感。 workwellwithamulti-culturalanddiverseworkforce.能够在不同文化和工作人员的背景下出色地工作。
bright,aggressiveapplicants.反应快、有进取心的应聘者。 Ambitiousattitudeessential.有雄心壮志。 Initiative,independentandgoodcommunicationskill.积极主动、独立工作能力强，并有良好的交际技能。 willingtoworkunderpressurewithleardershipquality.愿意在压力下工作，并具领导素质。 willingtoassumeresponsibilities.应聘者须勇于挑 重担。 mature,self-motivatedandstronginterpersonalskills. 思想成熟、上进心强，并具极丰富的人际关系技巧。 energetic,fashion-mindedperson.精力旺盛、思想新潮。 withapleasantmatureattitude.开朗成熟。 strongdeterminationtosucceed．有获得成功的坚定决心。 strongleadershipskills.有极强的领导艺术。 Abilitytoworkwellwithothers.能够同他人一道很好 地工作。
常用审计英语词汇
常用审计英语词汇 1 ability to perform the work 能力履行工作 2 acceptance procedures 接受程序 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款列表 6 accounts receivable 应收账款 7 accruals listing 应计项目列表 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 账龄分析 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误分析 15 anomalous error 反常的错误 16 appointment ethics 接受任命的相关职业道德考虑 17 appointment 任命 18 associated firms 关联公司 19 association of chartered certified accounts（ACCA）英国特许注册会计师公会 20 assurance engagement 保证约定
21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 audit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 作为沟通方式的审计报告 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员调配 36 audit timing 审计时间安排 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计人员的审慎职责 40 auditors report 审计报告 41 authority attached to ISAs 遵守国际审计准则
审计分析报告翻译
审计报告翻译
————————————————————————————————作者：————————————————————————————————日期： 2
3 最新审计报告中英文对照（转载） 审计报告中英对照 2008-12-27 13:38:21 阅读2557 评 论5 字号：大中小 订阅 山西**联合会计师事务所 shanxi**unite accountant office 审 计 报 告 audit or’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。 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。 requirements 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。 an audit 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 ris assessments, the auditor considers internal control relevant to the