审计相关词汇

xiaomango

1.鉴证业务和外部审计：Assurance engagements and external audit  
2.风险导向型审计：Risk-oriented audit  risk-oriented audit  risk oriented audit
3.审计风险=重大错报风险×检查风险：Audit risks＝Risk of material misstatement ×Detection risk
4.重要性：Materiality   
5.审计抽样：Auditing sampling    auditing sampling
6.独立、客观和公正，专业胜任能力，应有的关注：Independence, Objectivity, Integrity, Professional competence, Due care
7.审计计划和风险评估：Audit planning and risk assessment
8.分析性复核程序：Analytical review procedures
9.内部控制：Internal control
10.控制测试：Tests of control
11.实质性程序：Substantive procedures
12.审计证据：Audit evidence
13.函证：Confirmation
14.无保留意见，保留意见，否定意见，无法表示意见：Unmodified opinion, Modified opinion, Adverse opinion, Disclaimer of opinion