ACCA F8专业词汇中英文对照（一）

英文

中文

定义

Accounting estimate 

会计估计

An accounting estimate is an approximation of a monetary amount in the absence of a precise means of measurement.

Analytical procedures

分析程序

Analytical procedures consist of evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Analytical procedures also encompass investigation of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.

Audit committee

审计委员会

An audit committee can help a company maintain objectivity with regard to financial reporting and the audit of financial statements.

Audit evidence

审计证据

Audit evidence is all the information used by the auditor in arriving at the conclusions on which the auditor's opinion is based.

Business risk

商业风险

Business risk is a risk resulting from significant conditions, events, circumstances, actions or inactions that could adversely affect an entity's ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strategies.

Computer-assisted audit techniques

计算机辅助审计技术

Computer-assisted audit techniques (CAATs) are applications of auditing procedures using the computer as an audit tool.

Control risk

控制风险

Control risk is the risk that a material misstatement, that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and

corrected on a timely basis by the entity's internal control.

Corporate governance

公司治理

Corporate governance is the system by which companies are directed and controlled. Good corporate governance is important because the owners of a company and the people who manage the company are not always the same.

Control environment

控制环境

Control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entity's internal control and its importance in the entity.

Detection risk

检查风险

Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.

Emphasis of matter paragraphs

强调事项段

An emphasis of matter paragraph is a paragraph included in the auditor's report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor's judgement, is of such importance that it is fundamental to users' understanding of the financial statements.

Engagement letter

业务约定书

The engagement letter is the written terms of an engagement in the form of a letter.

External confirmations

外部确认

External confirmations are audit evidence obtained as a direct written response to the auditor from a third party (the confirming party), in paper form, or by electronic or other medium.