1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 7.compilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA 更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of 初步了解―――的情况 28.a more knowledge of 进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness 适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产 42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险
61.assessed level of material misstatement risk 重大错报风险的评估水平
62.simall business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
66.communication沟通
67.flowchart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
70.substantive procedures 实质性程序
71.assertions认定
72.esistence存在
73.occurrence发生
74.completeness完整性
75.rightsand obligations 权利和义务
76.valuationand allocation 计价和分摊
77.cutoff截止
78.accuracy准确性
79.classification分类
80.inspection检查
81.supervision of counting 监盘
82.observation观察
83.confirmation函证
84.computation计算
85.analytical procedures 分析程序
86.vouch核对
87.trace追查
88.audit sampling 审计抽样
89.error误差
90.expected error 预期误差
91.population总体
92.sampling risk 抽样风险
93.non-sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.therisk of under reliance 信赖不足风险
98.therisk of over reliance 信赖过度风险
99.therisk of incorrect rejection 误拒风险
100.the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.indexand cross-referencing 索引和交叉索引
103.cashreceipt 现金收入
104.cash disbursement 现金支出
105.bank statement 银行对账单
106.bank reconciliation 银行存款余额调节表
107.balance sheet date 资产负债表日
108.netrealizable value 可变现净值
109.store room仓库
110.sale invoice 销售发票
111.price list 价目表
112.positive confirmation request 积极式询证函
113.negative confirmation request 消极式询证函
114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin 毛利
117.manufacturing overhead 制造费用
118.material requisition 领料单
119.inventory-taking存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
123.entity被审计单位
124.addressee of the audit report 审计报告的收件人
125.unqualified opinion 无保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion 无法表示意见
128.adverse opinion 否定意见
审计词汇
审计法 Audit Law, Audit Act
审计法实施条例 the Implementary Rules of the Audit law
审计标准 audit criteria，audit standard
审计准则 auditing standard
审计原则 auditing principles
审计手册 audit manual
公认审计准则 Generally Accepted Auditing Standards
审计法律规范 audit laws and regulations
审计体制 audit system
审计权限 audit purview； audit jurisdiction；audit mandate
审计职责 audit responsibility
审计监督 audit supervision； supervision through auditing
审计管辖权 audit jurisdiction
审计执法 implementation of audit laws and regulations
审计处理 audit sanction
审计处罚 audit penalty
依法审计 conduct auditing in accordance with laws
审计意见 audit opinion
审计决定 audit decision
审计建议 audit suggestion, audit recommendation
复核意见 conclusion of audit review
审计复议 audit appeal
审计听证 audit hearing
审计复核 audit review
审计战略 audit strategy
审计计划 audit plan
审计方案 auditing program
审计目标 auditing objective
审计范围 audit scope
审计内容 audit coverage
审计结论 audit conclusion
审计任务 audit assignments
审计结果 audit finding
审计报告 audit report
审计方法 audit method
审计过程 auditing process
审计证据 audit evidence
审计测试 audit test
审计风险 audit risk
审计抽样 audit sampling
审计软件 audit software
审计程序 auditing procedures
审计调查 audit investigation
审计小组 audit team
审计线索 audit trail
工作底稿 working paper
绕过计算机审计 auditing around the computer
通过计算机审计 auditing through the computer
计算机辅助审计 computer-assited audit
信息技术审计 IT audit
合法性审计 compliance audit, regularity audit
合规性审计 compliance audit
综合审计 comprehensive audit
效益审计 value for money audit （VFM audit）
绩效审计 performance audit
财务审计 financial audit
财务报表审计 financial statement audit
财务收支审计 audit of financial revenues and expenditures
决算审计 final account audit
经济责任审计 accountability audit
任中经济责任审计 middle term accountability audit
离任经济责任审计 term-end accountability audit
管理审计 management audit
项目审计 project audit
外部审计 external audit
内部审计 internal audit
政府审计 government audit
联合审计 joint audit
实地审计 field audit
期末审计 final audit
期中审计 interim audit
定期审计 periodic audit
初次审计 initial audit
初步审计 preliminary audit
事后审计 post-audit
事前审计 pre-audit
事中审计 concurrent audit
专项审计 special audit
法定审计 statutory audit
后续审计 successive audit
跟踪审计 follow up audit
全过程审计 whole process auditing
突击审计 surprise audit
审计报告 audit report
标准报告 standard report
长式报告 long-form report
短式报告 short-form report
审计工作报告 audit working report
审计结果公告 Announcement of Audit Findings
审计长 Auditor General
副审计长 Deputy Auditor General
审计主任 chief auditor
资深审计师 senior auditor
审计师（员） auditor
注册内部审计师 certified internal auditor（CIA）
注册信息系统审计师 certified information systems auditor（CISA）
注册公共会计师 certified public accountant（CPA）
特许会计师 chartered accountant（CA）
审计经费 audit funds
审计业务费 audit operating expense
审计专项经费 special funds for auditing
无保留意见:unqualified opinion
保留意见 qualified opinion
无法表示意见: disclaimer of opinion
否定意见:adverse opinion
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