实用审计英语

　　为了适应加WTO和中国会计市场与国际接轨的新形势，会计行业对职业人士的英语水平也有了更高的要求，尤其是在目前许多高校直接采用英文版教材实施双语教学的情况下，人们迫切需要一种实用的、简要的英语读物，来帮助职业人士特别是注册会计师、财经学院的学生和教师更好地理解和掌握英文原版教材，使他们能够熟练地掌握审计理论和实务中的专业术语、基础词汇和短语以及标准的专业表达，《实用审计英语》就是在这样的背景下编写而成的。作者简介李晓慧，1967年出生，河南人，博士，高级会计师，现就职于中国注册会计师协会，1989年、1993年和2001年分别于扬州大学、中国人民大学和中央财经大学获得经济学士、硕士、博士学位。主要研究领域为证，证券市场、会计、审计和财务管理理论和实践。近年来的主要著作有《现代审计精要》、《审计实验室——主要会计师相关法规及其审计案例》。李玲，1971年出生，山西人，博士、现就职于中央财经大学。1995年，1998年和2001年分别于石家铁道学院，中央财经大学和中央财经大学获得经济学学士、硕士、博士学位，主要研究领域为：西方会计、管理会计等。内容提要为了适应加WTO和中国会计市场与国际接轨的新形势，会计行业对职业人士的英语水平也有了更高的要求，尤其是在目前许多高校直接采用英文版教材实施双语教学的情况下，人们迫切需要一种实用的、简要的英语读物，来帮助职业人士特别是注册会计师、财经学院的学生和教师更好地理解和掌握英文原版教材，使他们能够熟练地掌握审计理论和实务中的专业术语、基础词汇和短语以及标准的专业表达，《实用审计英语》就是在这样的背景下编写而成的。

　　李晓慧，1967年出生，河南人，博士，高级会计师，现就职于中国注册会计师协会，1989年、1993年和2001年分别于扬州大学、中国人民大学和中央财经大学获得经济学士、硕士、博士学位。主要研究领域为证，证券市场、会计、审计和财务管理理论和实践。近年来的主要著作有《现代审计精要》、《审计实验室——主要会计师相关法规及其审计案例》。李玲，1971年出生，山西人，博士、现就职于中央财经大学。1995年，1998年和2001年分别于石家铁道学院，中央财经大学和中央财经大学获得经济学学士、硕士、博士学位，主要研究领域为：西方会计、管理会计等。

Chapter 1 hotion tO audsting
1. 1 The role of the auditing in the economy
l. 2 Anditing, attestation and assurane
Key words and phrases
Review questions
参考译文1：审计概述
Chapter 2 Introduction to CPAs
2. 1 An overview of CPA
2. 2 How to become a CPA
2. 3 CPA''s responsibility
Key words and Phrases
Review questions
参考译文2：Introduction to CPAs
Chapter 3 Audit engagement letters
3. 1 Accepting the engagement
3 .2 The contents of an audit engagot letter
3. 3 Recuning audits and audits of compoents
3 .4 Acceptance of a chang in engagement
Key wonis and phrases
Review questions
参考译文3：审计业务约定书
Chapter 4 Knowledge of the entity''s business
4. 1 Obtaining the knowledge of the enity''s business
4. 2 Using the knowledge of the entity''s business
Key words and phrases
Review questions
参考译文4：了解被审计单位情况
Chapter 5 Audit planning
5. 1 An overview of audit planning
5. 2 The ovenill audit plan
5. 3 The detailed audit Plan
Key wonis and phrases
Review questions
参考译文5：审计计划
Chapter 6 Error and fraud
6. 1 Overview of error and fraud
6. 2 Events which increase the risk of haud or error
6. 3 The application of error and fraud
Key wouls and phrases
Review questions
参考译文6：错误与舞弊
Chater 7 Noncomgliance the laws and regulations
7. 1 Overview of noncompliance laws and regulations
7. 2 Procedures when noncompliance is discovered
7. 3 Reporting of the noncompliance
Key wonis and phrases
Review questions
参考译文7：违反法规行为
Chater 8 Audit materiaiity
8. 1 Overview of maeriality
8. 2 The reationship between materiality and audit risk
8. 3 The application of maeriality
Key words and Phrases
Review questions
参考译文8：审计重要性
Chapter 9 Audit risk
9. 1 The audit risk model
9. 2 Use of the audit risk model
9. 3 Application of the audit risk
Key woals and phrases
Review questions
参考译文9：审计风险
Chapter 10 Internal control
10. 1 The importance of internal control
10. 2 The components of internal control and its inherent
limitations
10. 3 Understanding the accounting and internal control
systems
10. 4 Tests of control
Key words and phrases
Review questions
参考译文10:内部控制
chapter 11 Audit evidence
11.l The nature of audit evidence
11.2 The relationship of audit evidence and the audit report
11.3 The reliability of audit evidence
1l .4 Procedures for obtaining audit evidence
Key words and phrases
Review question
参考译文11：审计证据
Chater 12 Audit sampling
12. 1 Overview of audit sampling
12. 2 Factors induencing sample size
12. 3 Methods to select the sample
12 .4 Sampling risk and non-sampling risk
Key words and phrases
Review questions
参考译文12:审计抽样
Chapter 13 Audit working Papers
13.1 Contents of the working paper
13.2 Types of working Papers
13.3 Custody and confidentiality of audit working Paper
Key words and phrases
Review questions
参考译文13：审计工作底稿
Chapter 14 Auditing Cash and Cash equivalents
14. 1 Andit objectives
14. 2 Trpical cash transactions and internal conrols over cash
14. 3 Substantive tests for cash
Key words and phrases
Review questions
参考译文14:现金与现金等价物审计
Chapter 15 Auditing revenu cycle and reland accounts
15.1 Audit objectives
15.2 Inernal conrol over sales
15.3 Substanive tests for sales
15.4 Substanive tests for accounts receivable
15.5 Special auditing considendions fOr notes and other
receivabes
Key words and phrases
Review questions
参考译文15:收入循环及其相关账户审计
Chapter 16 Auditing expenditure cycle and related accounts
l6. 1 Audit objectives
l6. 2 Internal control for the expenditure cycle
16. 3 Substanive tests for the expenditure cycle
l6 .4 Substanive tests for purehases
Key words and Phrases
Review questions
参考译文16：支出循环及其相关账户审计
Chapter 17 Auditing converstri cycle
17. 1 Understanding the internal coned for the conversion
cycle
17. 2 Substantive tests of the conversion cycle: inventory
17. 3 Substantive tests of the conversion cycle: Payroll
Key words and phrases
Review questions
参考译文17：生产循环审计
Chapter 18 Auditing financing and investing cycle
18.1 Understanding the internal control for the finaning
and investing cycle
18. 2 Substantive tests of the financing and investing cycle
Key words and phrases
Review questions
参考译文18：筹资与投资循环审计
Chapter 19 Audit reporting
19.1 An overview of audit report
19.2 Contents and formats of audit report
19.3 Deparaion of audit report
19.4 Examples of audit report
Key words and phrases
Review questions
参考译文19：审计报告
参考文献