审计报告术语翻译公司为您整理了审计报告中英词汇，这些词汇军事 审计报告翻译中经常使用的专业术语。
Accept – reject testing 受-拒测试
Acceptance & Continuance (“FRISK”) or (“A&C”) 业务承接与续约
Accounting adjustments 会计调整
Accounting estimate 会计估计
Accounting policies 会计政策
Adjusting journal entry 调整分录
Alternative procedures 替代程序
Application controls 应用控制
Assurance Risk Management (ARM) 鉴证风险管理
Audit adjustment 审计调整
Audit comfort cycle (“ACC”) 审计信赖循环
Audit comfort matrix ("ACM") 审计信赖矩阵
Audit Committee 审计委员会
Audit documentation 审计工作记录
Audit evidence 审计证据
Audit plan 审计计划
Audit procedures 审计程序
Audit response 审计应对(措施)
Audit sampling 审计抽样
Audit strategy 审计策略
Auditors’ report 审计报告
Authorisation, completeness, appropriateness, accuracy, validation, validity 授权、完整性、适当性、准确性、确证性、有效性
Authorization 授权
Balance sheet 资产负债表
Business analysis framework 业务分析框架
Business objective 经营目标
Business performance review 业绩复核
Business process 业务流程
Business rationale 商业理由
Business risk 经营风险
Business unit 经营单位
Cash flow forecasts 现金流量预测
Compensating controls 补偿性控制
Completeness, accuracy, occurrence/existence, cut-off, valuation/allocation, rights and obligation, classification 完整性、准确性、发生/存在、截止、计价/分摊、权利和义务，分类
Completeness, accuracy, validity and restricted access (CAVR) 完整性、准确性、有效性、权限限制
Complex systems 复杂系统
Computer-assisted auditing techniques 计算机辅助审计技术
Confirmation 函证
Consolidation 合并
Contingent liabilities 或有负债
Control activities 控制活动
Control environment 控制环境
Critical matter / significant matter 关键事项 / 重大事项
Cross reference 交叉索引
Cumulative Audit Knowledge and Experience (CAKE) 审计知识和经验积累
Cycle count 循环盘点
Detection risk 检查风险
Direction, supervision and review 指导、监督与复核
Disclosure checklist 披露事项核对表
Element of unpredictability 不可预见性因素
Engagement leader 项目负责人
Enquiry 询问
Estimated misstatement 估计误差
Examination 检查
Exception 偏差/例外
Expectation 预期（值）
Fair value 公允价值
Final analytical procedures 总体分析程序
Financial reporting 财务报告列报
Financial statements 财务报表
Financial Statement Assertion 财务报表认定
Flowchart 流程图
Fraud risks 舞弊风险
Fraudulent financial reporting 虚假财务报告列报
General ledger 总账
Going concern 持续经营
Group audit instruction 集团审计指令
Information and communication 信息系统与沟通
Information processing objectives 信息处理目标
Information Technology General Controls 信息技术一般控制
Inherent risk 内在风险
Initial Audit Engagement 首次接受审计委托
Initiate, process, record and report 生成、处理、记录和报告
Inspection of records and documents 检查记录或文件
Inspection of tangible assets 检查实物资产
Integrity of management 管理层的诚信
Internal audit 内部审计
Internal control 内部控制
Journal entries 分录
Key controls 关键控制
Key risks 特别风险
Kick off meeting 审计项目启动会议
Laws and regulations 法律法规
Lead schedule 科目主要明细表
Level of assurance 保证程度
Listed entities 上市企业/单位/公司
Management override of controls 管理层凌驾于控制之上
Management reports 管理层报告
Management representations 管理层声明
Management unit 经营管理单位
Material misstatement 重大错报
Material weakness 重大缺陷
Materiality 重要性（水平）
Misappropriation of assets 侵占资产
Mobilisation 启动
Monitoring of controls 对控制的监督
Notes to the financial statements 财务报表附注
Observation 观察
Observation of stock take 存货监盘
Opening balances 期初余额
Operating effectiveness of controls 控制运行的有效性
Organisational matrix 结构矩阵
Overall materiality, Planning materiality 总体重要性水平，计划设定的重要性水平
Population （样本）总体
Predecessor auditor (previous auditor) 前任审计师
Preliminary analytical procedures 初步分析程序
Professional judgement 职业判断
Professional scepticism 职业怀疑态度
Profit management 利润操纵
Programmes and control 程序及控制
Project plan 项目计划
Project manager 项目经理
Projected misstatement 推断误差
Provisions 准备
Public interest entities 公众利益企业(单位)
PwC Audit Guide 普华永道审计指南
Qualified opinion 保留意见
Quality review partner 质量审核合伙人
Reasonable assurance 合理保证
Recalculation / re-computation 重新计算
Reconciliations 调节(表)
Related party 关联方
Re-performance 重新执行
Required steps 必须执行步骤
Revenue recognitions 收入确认
Risk assessment 风险评估（过程）
Rotation 轮换
Sample size 样本规模
Sampling method 抽样方法
Sampling risk 抽样风险
Sampling unit 抽样单元
Scope limitation (Limitation on scope) 审计范围受限制
Statement of permitted services (SOPS) 允许提供的服务范围表
Scoping, understanding, evaluating and validating 确定范围、了解、评估、验证
Segregation of duties 职责分离
Service organisation 服务机构
Show me meeting （审计）取证会议
Specialist 专家
Standing data 常备数据
Statistical sampling / non-statistical sampling 统计抽样 / 非统计抽样
Stratification 分层
Subsequent events 期后事项
Substantive analytical procedures 实质性分析程序
Substantive tests 实质性测试
Successor auditor 后任审计师
Sufficient and appropriate audit evidence 充分适当的审计证据
Summary of Comfort 审计信赖汇总（表）
Summary of unadjusted differences 未更正差错汇总
Supporting Engagement team 项目支援小组
Systems and process assurance (SPA) 系统与流程管理
Taking stock / progress meeting 审计进展小结会
Targeted testing 针对性测试
Team manager 项目经理
Test of details 细节测试
Testing of accounts 对账户的测试
Those charged with governance 治理层
Tolerable misstatement 可容忍误差
Transactions, balances and disclosure 交易、帐户余额和列报
Walk through 穿行测试
Working papers 工作底稿
译联审计报告翻译致力于为广大客户提供专业的审计报告翻译。如果您正在寻找专业的审计报告翻译公司，译联翻译将是您的最佳选择。译联免费热线：400-178-1661，真诚期待您的合作!
本页关键词：审计报告术语翻译 审计报告中英词汇 审计报告翻译常用术语
