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 aurance 高水平保证7.compilation 编制8.reliability 可靠性
9.relevance 相关性
10.profeional skepticism 职业谨慎11.objectivity 客观性
12.profeional 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 succeor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.iue 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 busine 了解被审计单位情况
25.ae material mitatement 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.busine risks 经营风险32.appropriatene 适当性
33.accounting estimate 会计估计
34.management representations 管理层声明35.going concern aumption 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 aets 侵占资产
42.transactions without substance 虚假交易43.unusual preures 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.mitatements or omiions 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 mitatement 重大的错报
59.tolerable mitatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.aeed level of material mitatement risk 重大错报风险的评估水平
62.simall busine 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.aertions认定72.esistence存在73.occurrence发生74.completene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.claification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 cro-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.gro 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.addreee 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 aignments 审计结果 audit finding 审计报告 audit report 审计方法 audit method 审计过程 auditing proce 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-aited 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 succeive audit 跟踪审计 follow up audit
全过程审计 whole proce 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
