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
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