ACCA F8專業(yè)詞匯中英文對照（一）

來源: 正保會計網(wǎng)校編輯： 2017/06/26 09:40:13　字體：大小

對于剛剛接觸F8的ACCAer，可能覺得審計包括的內(nèi)容實在太多了，怎么背都背不完。但我們要知道，不積跬步，無以至千里；不積小流，無以成江海。今天我們就為大家總結(jié)了一些ACCA專業(yè)詞匯的中英文對照，希望可以幫助大家理解這些定義。

英文	中文	定義
Accounting estimate	會計估計	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	審計委員會	An audit committee can help a company maintain objectivity with regard to financial reporting and the audit of financial statements.
Audit evidence	審計證據(jù)	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	商業(yè)風(fēng)險	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	計算機輔助審計技術(shù)	Computer-assisted audit techniques (CAATs) are applications of auditing procedures using the computer as an audit tool.
Control risk	控制風(fēng)險	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	控制環(huán)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	檢查風(fēng)險	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	強調(diào)事項段	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	業(yè)務(wù)約定書	The engagement letter is the written terms of an engagement in the form of a letter.
External confirmations	外部確認	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.