审计报告意见类型有以下四种：无保留意见、保留意见、否定意见和无法表示意见(原为拒绝表示意见)。下面对这四种意见作了简要解释。

AUDIT REPORTING

Audit Reports are categorized into four categories. Each type is briefly described as follows:

UNQUALIFIED OPINION（无保留意见）

An unqualified opinion states that the financial statements are presented fairly in conformity with GAAP. However, in some instances, the standard unqualified report may be modified without affecting the unqualified opinion issued on the financial statements.

QUALIFIED OPINION. （保留意见）

A qualified opinion is issued when the financial statements present the entity's financial position, results of operations, and cash flows in conformity with GAAP except for the matter of the qualification. Qualified opinions are issued, in some cases, when: (1) a scope limitation, or (2) a departure from GAAP exists.

ADVERSE OPINION. （否定意见）

When issuing an adverse opinion, the auditor concludes that the financial statements do not present the entity's financial position, results of operations, and cash flows in conformity with GAAP. This type of opinion is only issued when the financial statements contain very material departures from GAAP.

DISCLAIMER OF OPINION.（无法表示意见）

A disclaimer of opinion is issued when the auditor is unable to form an opinion on an entity's financial statements. A disclaimer may be issued in cases when: (1) the auditor is not independent with respect to the entity under audit, (2) a material scope limitation exists, or

(3) a significant uncertainty exists.

SAS No. 58 suggests seven principal reasons why an independent auditor my depart from the wording of the standard report. These are:

1. Limitations on the scope of the auditor's examination.

2. Division of responsibility.

3. Lack of conformity with GAAP.

4. A departure from an accounting principle set by the body designated to establish such principles.

5. Lack of consistency.

6. Uncertainties.

7. Emphasizing a matter.

AUDPORT: Expert System Evaluation

This knowledged-based system uses the criteria contained in Statement on Auditing Standards No. 58 to determine the type of audit opinion that should be rendered by an

external auditor after conducting a financial audit under generally accepted auditing standards (GAAS). Assessment of the educational impact of the Audport expert system is described in a paper by L. Murphy Smith and R. Stephen McDuffie, "Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note" (forthcoming in Accounting Education). This Web-based HTM (hypertext markup language) approach was developed by Professors Smith and McDuffie, with assistance from Ms. Jennifer Calhoun.

Answer the questions that appear on the screen by clicking on the correct answer. Based upon your answers, the criteria contained in SAS No. 58 will be evaluated. As each criterion is evaluated you will be provided with information on the screen either that a particular type of audit opinion should be rendered by the auditor or that additional evaluation is necessary.

If the type of audit opinion to be rendered has been determined, you have completed the evaluation and can then quit the consultation. If additional evaluation is necessary to determine the type of audit opinion to render, this will be indicated to you and you will need to continue the consultation. The system only considers one audit problem for each consultation. However, many potential problems can be evaluated by the system.

Two sets of terms are important when using this system, material versus pervasive and significant versus severe. Pervasive is of more concern than material, and severe is of more concern than significant. For example, a departure from generally accepted accounting principles that is not immaterial and is not justified either has a material affect on the financial statements or a pervasive affect on the financial statements, but not both. Depending on the situation, either a qualified opinion or an adverse opinion will be rendered.

Significant and severe are used in describing a circumstance-imposed scope limitation. One or the other terms can be used to describe a situation but both terms can not be used to describe the same situation.

A list of the questions that make up the AUDPORT Web-based expert system are available for you to review under 'AUDPORT questions' below. At any time during the consultation you may quit the consultation and return to the AUDPORT homepage.

第二篇：审计英语

audit审计

CPA 注册会计师

assurance 保证

audit of financial statements 财务报表审计

agreed-upon procedures 商定程序

compilation 编制

high levels of assurance 高保证水平

moderate levels of assurance 中等保证水平

credibility 可信性

reliability 可靠性

relevance 相关,相关性

continuing professional education(CPE) 职业后续教育

A uniform CPA examination 统一注会考试

professional skepticism 职业谨慎

objectivity 客观，客观性

professional competence 专业胜任能力

Senior CPA-in-charge 项目经理

audit engagement letter 业务约定书

recurring audit 连续审计、常年审计

the client 委托人

the nominated CPA 被提名审计师

change CPA 更换审计师

the existing CPA 现任审计师

the preceding CPA 后任注册会计师

The predecessor CPA 后任注册会计师

audit appointment 审计委托

the agreed term 约定条款

accept an audit engagement 接受业务委托

the objective of the engagement 委托目的

the scope of the audit 审计范围

issue the audit report 出具审计报告

other CPA 其他注册会计师

expert 专家

withdraw 撤销

an initial audit 初次审计

the board of directors 董事会

a change in engagement 变更约定书

shareholder 股东

component 组成部分

knowledge of the entity’s business 了解被审计单位情况

performing an audit of financial statements 实施财务报表审计

assess inherent and control risks 评估固有风险和内部控制风险

determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围

a general knowledge of, 初步了解

a preliminary knowledge of 初步了解

a more particular knowledge of 进一步了解

prior to accepting an engagement 接受业务委托之前

following acceptance of the engagement 接受业务委托之后

update and revaluate information gathered previously 更新并重新评价以前收集的信息

the prior year’s working papers 以前年度工作底稿

director 董事

senior operating personnel 高级管理人员

internal audit personnel 内部审计人员

internal audit reports 内部审计报告

minutes of meeting 会议纪要

material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料

interim financial reports 中期财务报告

management policy manual 管理政策手册

chart of accounts 会计科目表

exercise professional judgment 做出专业判断

business risks(of the client) 经营风险

management response thereto管理当局的对策

appropriateness 适当性

accounting estimate 会计估计

management representations 管理层声明

related party 关联方

related party transaction 关联方交易

going concern assumption 持续经营假设

audit plan 审计计划

the overall audit plan 总体审计计划

the detailed audit plan 具体审计计划

efficient audit 审计效率

the size of the entity 被审计单位的规模

the complexity of the audit 审计的复杂性

the specific methodology and technology 具体的方法和技术

financial performance 财务业绩

material misstatement 重大遗漏

significant audit areas 重点审计领域

coordination 协调

review 复核

statutory responsibility 法定责任

time budget 时间预算

error 错误

fraud 舞弊

modified or additional procedure 修改或追加审计程序

plan and perform audit procedure 计划和实施审计程序

adequate accounting and internal control system 适当的会计和内部控制系统 reduce but not eliminate 减少但不能消除

manipulation 篡改

falsification 伪造

alteration of records or documents 更改文件或凭证

misappropriation of assets 侵占资产

transactions without substance 虚构交易

misapplication of accounting policies 滥用会计政策

the underlying records 原始凭证

oversight or misinterpretation 疏忽或误解

unusual pressures 异常压力

accounting policy alternative 会计政策变更

unusual transactions 异常交易

incomplete files 不完整文件

out of balance control accounts 财户余额不平衡

lack of proper authorization 缺乏恰当的授权

computer information systems environment 计算机信息系统环境

inherent limitations of audit test 审计测试的固有限制

discuss with management 与管理层讨论

the remedial action 纠正措施

seek legal advice 寻求法律咨询

laws and regulations 法律与规章

noncompliance 没有遵守

withdrawal from the engagement 解除业务约定

senior management 高级管理层

detect noncompliance laws and regulations 发现没有遵守法律与规章的行为 deliberate failure to record transactions 故意漏记交易

senior management override of control 高级管理层逾越控制

intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述 written representation 管理层声明

the suspected noncompliance 涉嫌存在违法行为

audit committee 审计委员会

supervisory board 监事会

regulatory and enforcement authorities 监管和执法机构

materiality 重要性

exceed the materiality level 超过重要性水平

approach the materiality level 接近重要性水平

an acceptably low level 可接受的低水平

the overall financial statement level and in related 财务报表层面和 account balances and transaction levels 相关账户、交易层面

the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报

misstatements or omissions 错报或漏报

the detected and the projected misstatements or omissions 已发现和推断的错报或漏报

aggregate 累计

subsequent events 期后事项

contingencies 或有事项

extend the scope of the substantive test 扩大实质性测试范围

adjust the financial statements 调整财务报表

perform additional audit procedures 执行追加的审计程序

carry out extended or additional tests of control 实施扩大或追加的控制测试 modify the nature, timing and extend 修改实质性程序的性质、时间

of planned substantive procedures 和范围

audit risk 审计风险

inherent risk 固有风险

control risk 控制风险

detection risk 检查风险

inappropriate audit opinion 不恰当的审计意见

material misstatement 重大错报

analytical procedures risk 分析性测试风险

substantive tests of the detail risk 细节测试风险

tolerable misstatement 可容忍错报

the combined level of inherent and control risks 固有风险和控制风险的综合水平 the acceptable of detection risk 可接受的检查风险

planned assessed level of control risk 计划评估的控制风险

small business 小规模企业

accounting system 会计系统

internal control system 内部控制系统

control environment 控制环境

control procedures 控制程序

compliance test 符合性程序

test of control 控制测试

walk-through test 穿行测试

management letter 管理建议书

material weakness in internal control 内部控制的重大缺陷

risk assessment 风险评估

control activities 控制活动

information 信息

communication 沟通

monitoring 监督

procedures manual 程序手册

job descriptions 工作说明

flow chart 流程图

written narrative 文字叙述

questionnaire 调查问卷

reperformance of internal control 重新执行内部控制 computer－assisted audit techniques 计算机辅助审计程序 communication with management 与管理导沟通

audit evidence 审计证据

tests of control 控制测试

substantive procedures 实质性程序

sufficiency of audit evidence 审计证据的充分性

appropriateness of audit evidence 审计证据的恰当性 assertions 认定

existence or occurrence 存在或发生

completeness 完整性

rights and obligations 权利与义务

valuation or allocation 估价与分摊

presentation and disclosure 表达与披露

validity 合法性

cut-off 截止

mechanical accuracy 机械准确性

classification 分类

disclosure 披露

inspection 检查

supervision of counting 监盘

observation 观察

enquiry 询问

confirmation 函证

computation 计算

analytical procedures 分析性程序

vouch 核对

aged trial balance 账龄分析表

trace 追查

audit sampling 审计抽样

error 错误

anomalous error 偶发性错误

expected error 预期误差

population 总体

sampling risk 抽样风险

non-sampling risk 非抽样风险

sampling unit 抽样单位

statistical sampling 统计抽样

stratification 分层

tolerable error 可容忍误差

the risk of under reliance 信赖不足风险

the risk of over reliance 信赖过度风险

the risk of incorrect rejection 误拒风险

the risk of incorrect acceptance 误受风险

the rate of deviation 偏离程度

sample size 样本量

required confidence level 可信赖水平

the number of sampling units in the population 总体中样本的数量 methods used 所选用的方法

effective audit 审计效果

efficient audit 审计效率

audit working papers(documentation) 审计工作底稿

working trial balance 试算平衡表

adjusting and reclassification entries 调整和重分类分录 audit mark 审计标识

indexing and cross-referencing 索引和交叉索引

permanent audit files 永久性档案

current audit files 当期档案

comprehensive working papers 综合类工作底稿

audit-oriented working papers 业务类工作底稿

reference working papers 备查类工作底稿

the use of standardized working papers 使用标准工作底稿 checklists 核对用清单

cash receipt 现金收据

cash disbursement 现金支出

petty cash 零用现金

custody 保管

custodian 保管人

internal control questionnaire 内部控制调查问卷

walk-through of the system 系统的穿行测试

segregation of duties 职责划分

deposit slip 存款凭单

purchase order 采购订单

receiving report 验收报告

general ledger 总分类账

bank statement 银行对账单

bank reconciliation 银行存款余额调节表

balance sheet date 资产负债表日

check outstanding 未兑现支票

change fund 找零备用金

cash count 现金盘点

kiting 开空头支票

float period 浮游期

cut-off bank statement 截止性银行对账单

unearned revenue 预收账款

net realizable value 可变现净值

collateral 抵押

sales order 销售通知单

storeroom 仓库

storekeeper 仓库保管员

perpetual inventory record 永续盘存记录

shipping document 货运文件

bill of lading 提货单

billing 开票

sales invoice 销售#5@p

footing 加总、合计

price list 价目表

aging schedule 账龄分析表

aged trial balance 过期账项试算表

break down 分解、按细目分类

delinquent account 过期账户

confirmation 函证

positive confirmation request 积极式函证

negative confirmation request 消极式函证

advance 预付款

purchase requisition 请购单

purchase order 订购单

vouchers payable 应付凭单

vendor’s invoice 卖方#5@p

discrepancy 差异

description 货物的说明、种类

vouchers 付款凭单

treasurer 出纳员

remittance 汇款、付款

gross margin 毛利

reasonableness 合理性

authenticity 真实性

overhead 期间费用

manufacturing overhead 制造费用

bill of materials 用料单

inspection record 验收记录

job cost 订单成本计算单

labor cost distribution 人工成本分配表

material requisition 领料单

payroll summary 工资汇总表

payroll ledger 工资登记薄

production order 生产通知单

production runs 生产流程

rate and deduction authorization form 工资率及扣减授权表 time card 计时卡

time ticket 计时单

accountability 成本会计

routing sheet 流程表

supplies 机物料消耗

utilities 公用事业费

job order 分批工作通知单

inventory-taking 存货盘点

test count 抽点

inventory tag 存货标签

bond certificate 债券

stock certificate 股票

broker’s advice 经纪人意见书

paid-in-capital 实收资本

treasury stock 库存股

bond debenture 债券契约

portfolio 证券组合投资

leasehold 租赁的

asset retirement order 资产报废通知单

registrar 注册管理机构

transfer agent 过户代理人

trust company 信托公司

negotiable instrument 流通票据

collateral 抵押品

liens and mortgages 留置与抵押

minutes of board of directors 董事会会议记录 trustee 受托管理人

restrictive covenant 限制性条款

contributed capital 实缴资本

stub 存根

audit report 审计报告

the truthfulness of the audit report 审计报告的真实性 the legitimacy of the audit report 审计报告的合法性 entity 被审计单位、客户

addressee of the audit report 审计报告的收件人 unqualified opinion 无保留意见

qualified opinion 保留意见

disclaimer of opinion 无法表示意见

adverse opinion 否定意见

introductory paragraph 引言段

scope paragraph 范围段

opinion paragraph 意见段

explanatory paragraph 说明段

material 重要

professional language 专业术语

scope limitation 范围限制

unadjusted events 未调整事项

adequately disclosed 适当披露

the extent of impact on the financial statements 对会计报表反映的影响程序 audit report on special purpose engagements 特殊目的的审计报告

Audit Law, Audit Act审计法

the Implementary Rules of the Audit law审计法实施条例 audit criteria，audit standard审计标准 auditing standard审计准则 auditing principles审计原则 audit manual审计手册 Generally Accepted Auditing Standards公认审计准则 audit laws and regulations审计法律规范 audit system审计体制 audit purview； audit jurisdiction；audit mandate审计权限 audit responsibility审计职责 audit supervision；

supervision through auditing审计监督 audit jurisdiction审计管辖权 implementation of audit laws and regulations审计执法 audit sanction审计处理 audit penalty审计处罚 conduct auditing in accordance with laws依法审计 audit opinion审计意见 audit decision审计决定 audit suggestion, audit recommendation审计建议 conclusion of audit review复核意见 audit appeal审计复议 audit hearing审计听证 audit review审计复核 audit strategy审计战略 audit plan审计计划 auditing program审计方案 auditing objective审计目标 audit scope审计范围 audit coverage审计内容 audit conclusion审计结论 audit assignments审计任务 audit finding审计结果 audit report审计报告 audit method审计方法 auditing process审计过程 audit evidence审计证据 audit test审计测试 audit risk审计风险

audit sampling审计抽样 audit software审计软件 auditing procedures审计程序 audit investigation审计调查 audit team审计小组 audit trail审计线索 working paper工作底稿 auditing around the computer绕过计算机审计 auditing through the computer通过计算机审计 computer-assisted audit计算机辅助审计 IT audit信息技术审计 compliance audit, regularity audit合法性审计 compliance audit合规性审计

comprehensive audit综合审计 value for money audit （VFM audit）效益审计 performance audit绩效审计 financial audit财务审计 financial statement audit财务报表审计 audit of financial revenues and expenditures财务收支审计 final account audit决算审计term-end accountability audit离任经济责任审计 management audit管理审计 project audit项目审计 external audit外部审计 internal audit内部审计 government audit政府审计 joint audit联合审计 field audit实地审计 final audit期末审计

interim audit期中审计 periodic audit定期审计 initial audit初次审计 preliminary audit初步审计 post-audit 事后审计 pre-audit事前审计 concurrent audit事中审计

special audit专项审计 statutory audit法定审计 successive audit后续审计 follow up audit跟踪审计 whole process auditing全过程审计 surprise audit突击审计

accountability audit经济责任审计 middle term accountability audit任中经济责任审计 audit report审计报告 standard report标准报告 long-form report长式报告 short-form report短式报告 audit working report审计工作报告 Announcement of Audit Findings审计结果公告 Auditor General审计长 Deputy Auditor General副审计长 chief

auditor审计主任 senior auditor资深审计师 auditor审计师（员） certified internal auditor（CIA）注册内部审计师 certified information systems auditor（CISA）注册信息系统审计师 certified public accountant（CPA）注册公共会计师 chartered

accountant（CA）特许会计师 audit funds审计经费 audit operating expense审计业务费 special funds for auditing审计专项经费