审计词汇表
(完整版)审计常用英文词汇
审计常用英文词汇1.Assurance engagements and external audit鉴证业务和外部审计Materiality，true and fair presentation，reasonable assurance重要性，真实、公允反映，合理保证Appointment，removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business了解被审单位Assessing the risks of material misstatement and fraud估计重大错报或舞弊的风险Materiality （level），tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation：working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价Tests of control控制测试Substantive procedures （time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables：confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对账，函证Bank and cash：bank confirmation货币资金：银行函证Auditing sampling审计抽样5.Review复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异。
审计英语词汇汇总
注册会计师考试《审计》中用到的128个英文单词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pilation 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 relatedaccount 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munication 沟通67.flow chart 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pleteness 完整性75.rights and obligations 权利和义务76.valuation and 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putation 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.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk 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.index and cross-referencing 索引和交叉索引103.cash receipt 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 realizable value 可变现净值109.storeroom 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ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统 92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
注册会计师审计英语词汇整理
财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity [ɪn'tegrɪtɪ] n. 诚信5. objectivity/subjectivity 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality [ˌkɔnfiˌdenʃi'æliti] n.保密8.independence [ɪndɪ'pend(ə)ns] n. 独立，独立性9. bias ['baɪəs] n. 偏见10.safeguard['seɪfgɑ:d] n. 防范措施11.engagement [ɪn'geɪdʒm(ə)nt;en-] n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。
12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacy['ædvəkəsɪ] n. 过度推介16.familiarity [fəmɪlɪ'ærɪtɪ] n. 亲密关系17.intimidation [in'timi'deiʃən] n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminate['tɜ:mɪneɪt] v. （使）终结；（使）结束；解雇21 eliminate [ɪ'lɪmɪneɪt] v. 消除；排除22.solicit [sə'lɪsɪt] v. 招揽；征求work ['netwɜːk] n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valuation services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.actual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈predecessor auditor 前任注册会计师42.audit ['ɔːdɪt] v. & n. 审计43.auditor ['ɔːdɪtə] n. 审计师；审计人员44.audit objective审计目标45. audit evidence['evɪd(ə)ns] 审计证据46 .audit resources[ri'zɔ:siz] 审计资源47.audit risk 审计风险48. inherent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement [mɪs’steitmənt] n. 错报；虚假陈述53.error [’erə] n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction [kɒntrə’dɪkʃ(ə)n] n. 矛盾，对立；反驳，否认57.inconsistent [ɪnkən’sɪst(ə)nt] adj. 矛盾的；不一致的58.consistent with 与……一致；符合59.acceptable [ək’septəb(ə)l] adj. 可接受的60.unacceptable [ʌnək’septəb(ə)l] adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient [sə’fɪʃ(ə)nt] adj. 充分的，足够的。
审计英语词汇
审计英语词汇以下是一些审计英语词汇：1. Audit - 审计2. Auditor - 审计师3. Audit Report - 审计报告4. Audit Opinion - 审计意见5. Assurance - 可信性保证6. Compliance - 合规性审计7. Fraud - 欺诈8. Internal Control - 内部控制9. Financial Statements - 财务报表10. Accounts Receivable - 应收账款11. Accounts Payable - 应付账款12. Accrual Accounting - 应计会计13. Adverse Opinion - 否定意见14. Aged Analysis - 年老的分析（法,学）研究15. Agent - 代理人16. Agreed-Upon Procedures - 约定审查业务17. Allowances - 准备金18. Audit Sampling - 审计抽样19. Audit Engagement - 审计业务20. Audit Evidence - 审计证据21. Audit Objective - 审计目标22. Audit Risk - 审计风险23. Audit Plan - 审计计划24. Audit Program - 审计程序25. Audit Procedure - 审计程序26. Audit Sampling Size - 审计抽样大小27. Audit Sampling Rate - 审计抽样比率28. Audit Sampling Probability - 审计抽样概率29. Audit Sampling Method - 审计抽样方法30. Audit Sampling Universe - 审计抽样范围31. Audit Sampling Error - 审计抽样误差32. Audit Sampling Variation - 审计抽样变化33. Audit Sampling Confidence - 审计抽样信心34. Audit Sampling Bias - 审计抽样偏见35. Audit Sampling Detection Rate - 审计抽样检测率36. Audit Sampling Coverage - 审计抽样覆盖率37. Audit Sampling Depth - 审计抽样深度38. Audit Sampling Frequency - 审计抽样频率39. Audit Sampling Rate - 审计抽样比率。
审计英语词汇大全
审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑 154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatements isa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors错误的规划268 provision备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships 可重视的（市价）波动或不能预料的亲属关系315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence 声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训。
和审计有关的英文词汇表
和审计有关的英文词汇表audit审计CPA(Certified Public Accountant)注册会计师assurance可信性保证audit of financial statements财务报表审计agreed-upon procedures执行商定程序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、可信程序reliability可靠性、可靠程序relevance相关、相关性continuing professional education(CPE)职业后续教育A uniform CPA examination统一注册会计师考试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 exsiting CPA现任审计师the preceding CPA(The predecessor CPA后任会计师audit appointment审计委托the agreed term约定条款accpet an audit engaement接受业务委托the objective of the engaement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 engaement变更约定书shareholder股东component组成部分knowledge of the entity’s business了解补审计单位情况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 …, a preminary 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 personel高级管理人员internal audit personel, internal audit’s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mannagement 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rerated 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effcient audit提高审计效率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disscuss 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 transctions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临管和执法机构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 finacial 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风险性测试风险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questinnaire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 evedence 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 evedence 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 all ocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cutoff 截止mechanical accuracy 机械准备性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 workingpapers(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flowchart 流程图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cutoff 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 销售发票extens 小计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 消极式孙证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票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resonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materails 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prodution 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 intrument 流通票据collateral 抵押品liens and mortgaes 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introdutory 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adquately disclosed 适当披露the extent of impact on the finacial statemnts 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。
(财务内部审计)常用审计英语词汇
常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAATs）计算机辅助审计技术（CAATs）71 confidence 保密72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)284 timing 定时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易应付账款和采购287 trade accounts payable listing 应付账款清单288 TRUE 真实289 uncertainty 不确定性290 undue dependence 过分依赖291 unqualified audit report 无保留意见的审计报告292 using the knowledge 使用知识293 using the work of an expert 使用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 working papers 工作底稿。
常用审计英语词汇
常用审计英语词汇1 ability to perform the work 能力履行工作2 acceptance procedures 接受程序3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收账款列表6 accounts receivable 应收账款7 accruals listing 应计项目列表8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 账龄分析12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误分析15 anomalous error 反常的错误16 appointment ethics 接受任命的相关职业道德考虑17 appointment 任命18 associated firms 关联公司19 association of chartered certified accounts（ACCA）英国特许注册会计师公会20 assurance engagement 保证约定21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 audit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 作为沟通方式的审计报告32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员调配36 audit timing 审计时间安排37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计人员的审慎职责40 auditors report 审计报告41 authority attached to ISAs 遵守国际审计准则42 automated working papers 电子工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益47 best value 最好的价值48 business risk 经营风险,商业风险49 Cadbury committee Cadbury 委员会50 cash count 现金盘点51 cash system 现金系统52 changes in nature of engagement 改变约定的性质上53 charges and commitments 费用和承诺54 charities 慈善机构55 CIS application controls 控制信息系统的应用控制56 CIS environments stand-alone microcomputers 单机控制环境57 client screening 客户甄别58 closely connected 有密切关系59 clubs 俱乐部60 communications between auditors and management 注册会计师和管理层的沟通61 communications on internal control 内部控制上的沟通62 companies act 公司法63 comparative financial statements 比较财务报表64 comparatives 比较的65 competence 能力66 compilation engagement 编辑约定书67 completeness 完整性68 completion of the audit 审计完成69 compliance with accounting regulations 符合～的作法会计规则70 computers assisted audit techniques （CAATs）计算机辅助审计技术（CAATs）71 confidence72 confidentiality 保密性73 confirmation of accounts receivable 应收账款的询证74 conflict of interest 利益冲突75 constructive obligation 推定义务76 contingent asset 或有资产77 contingent liability 或有负债78 control environment 控制环境79 control procedures 控制程序80 control risk 控制风险81 controversy 矛盾,冲突82 corporate governance 公司治理机制83 corresponding figures 对应数字84 cost of conversion 转换成本,加工成本85 cost 成本86 courtesy87 creditors 债权人88 current audit files 本期审计档案89 database management system （DBMS）数据库管理系统90 date of report 报告的日期91 depreciation 折旧,贬值92 design of the sample 抽样设计93 detection risk 检查风险94 direct verification approach 直接核查法95 directional testing 定向测试96 directors emoluments 董事酬金97 directors serve contracts 董事服务合约98 disagreement with management 与管理层不一致99 disclaimer of opinion 拒绝表示意见100 distributions 分销,分派101 documenting the audit process 记录审计程序102 due care 合理关注103 due skill and care 合理技能和关注104 economy 经济105 education 教育106 effectiveness 效用,效果107 efficiency 效益,效率108 eligibility / ineligibility 合格/ 无被选资格109 emphasis of matter 强调事项110 engagement economics 契约经济学111 engagement letter 业务约定书112 error 差错113 evaluating of results of audit procedures 审计程序结果的评估114 examinations 检查115 existence 存在性116 expectations 期望117 expected error 期望误差118 experience 经验119 expert 专家120 external audit 独立审计,外部审计121 external review reports 外部复核报告122 fair 公正123 fee negotiation 费用协商124 final assessment of control risk 控制风险的最终评定125 final audit 期末审计126 financial statement assertions 财政报告认定127 financial 财务128 finished goods 产成品129 flowcharts 流程图130 fraud and error 舞弊131 fraud 欺诈132 fundamental principles 基本原理133 general CIS controls 一般的CIS 控制134 going concern assumption 持续经营假设135 going concern 持续经营136 goods on sale or return 允许退货的销售137 goodwill 商誉138 governance 统治139 hospitality 款待140 human resources 人力资源141 income tax 所得税142 independent estimate 独立估计143 information technology 信息技术144 inherent risk 固有风险145 insurance 保险146 intangibles 无形147 integrity 诚实148 interim audit 中期审计149 internal auditing 内部审计150 internal auditors 内部审计师151 internal control evaluation questionnaires （ICEQs）内部控制评价调查表152 internal control questionnaires （ICQs）内部控制调查表153 internal control system 内部控制系统154 internal review assignment 内部评价任务155 international audit and assurance standards board （IAASB）国际的审计和保证标准理事会（IAASB）156 international auditing practice statements （IAPSs）国际审计实务声明（IAPSs）157 international federation of accountants （IFAC）国际会计师联合会（IFAC）158 inventory system 盘存制度159 inventory valuation 存货估价160 legal and regulations 法规161 legal obligation 法定义务,法定责任162 levels of assurance 保证程度163 liability 负债164 limitation on scope 审计范围限制165 limitation of audit 审计的局限性166 limitations of controls system 控制系统的局限性167 litigation and claims 诉讼和赔偿168 litigation 诉讼169 loans 借款,贷款170 long term liabilities 长期负债171 management 管理172 management integrity 管理层诚信173 management representation letter 管理当局声明书174 marketing 推销,营销,市场学175 material inconsistency 重要的不一致176 material misstatements of fact 重大误报177 materiality 重要性178 measurement 计量179 microcomputers 微型计算器180 modified reports 变更报告181 narrative notes 描述注释182 nature 性质183 negative assurance 消极保证184 net realizable value 可变现净值185 non-current asset register 固定资产财产登记186 non-executive directors 非执行董事187 non-sampling risk 非抽样风险188 non-statutory audits 非法定审计189 objectivity 客观性190 occurrence 出现191 on-line computer systems 在线计算器系统192 opening balances 期初余额193 operational audits 经营审计,作业审计194 other information 其他的信息195 outsourcing internal audit 将内审功能外包196 overall review of financial statements 财务报表的总体回顾197 overdue fees 过多的费用198 overhead absorption 管理费用吸收199 periodic plan 定期的计划200 permanent audit files 永久审计档案201 personal relationships 个人的亲属关系202 planning 计划编制203 population 抽样总体204 precision 精密205 preliminary assessment of control risk 控制风险的初步评估206 prepayments 预付款项207 presentation and disclosure 列示和披露208 problems of accounting treatment 会计处理的问题209 procedures 程序210 procedures after accepting nomination 接受提名后的相关程序211 procurement 采购212 professional duty of confidentiality 保密的职业责任213 projection of errors 错误的预测214 provision 备抵,准备215 public duty 公共职责216 public interest 公众利益217 publicity 公众218 purchase ledger 购货分类账219 purchases and expenses system 采购和费用系统220 purchases cut-off 采购截止日期221 put on enquiry 询价222 qualified opinion 保留意见223 qualitative aspects of errors 错误的定性方面224 random selection 随机选择225 reasonable assurance 合理保证226 reassessing sampling risk 重新评价抽样风险227 reliability 可靠性228 remuneration 报酬229 report to management 对管理层的报告230 reporting 报告231 research and development costs 研发成本232 reservation of title 保留权力233 reserves 公积234 revenue and capital expenditure 收入性和资本性支出235 review 复核236 review engagement 复阅约定237 rights 权利238 rights and obligations 权利与义务239 risk and materiality 风险和重要性240 risk-based approach 基于风险的审计方法241 rotation of auditor appointments 审计人员轮换242 rules of professional conduct 职业道德守则243 sales cut-off 销售终止点244 sales system 销售系统245 sales tax 销售税,营业税246 sales 销售,销货247 sample size 样本大小248 sampling risk 抽样风险249 sampling units 抽样单位250 schedule of unadjusted errors 未调整的错误表251 scope and objectives of internal audit 内部审计的范围和目标252 segregation of duties 职责分离253 service organization 服务组织254 significant fluctuations or unexpected relationships 重大（市价）波动或不能预料的(亲属)关系255 sole traders 个体营业者256 sources of knowledge 获取了解的来源257 stakeholders 利益相关人258 standardised working papers 标准化工作底稿259 statistical sampling 统计抽样260 statutory audit 法定审计261 statutory books 法定簿记262 statutory duty 法定责任263 stewardship 管理层的才智264 strategic plan 战略性计划265 stratification 分层266 subsequent events 期后事项267 substantive procedures 实质性测试程序268 substantive tests 实质性测试269 sufficient appropriate audit evidence 充分、适当的审计证据270 sundry accruals 各项应计费用271 supervision 监督272 supervisory and monitoring roles 监督的和监控角色273 suppliers statements 供应商的对账单274 system and internal controls 系统和内部的控制275 systematic selection 系统选择法276 systems-based approach 系统审计方法277 tangible non-current assets 有形固定资产278 tendering 投标,清偿279 terms of the engagement 约定书的条件280 tests of control 控制测试281 the AGM 股东周年大会282 the board 委员会283 three Es 三Es (效果、效率、经济)284 timing 定时285 tolerable error 可容忍误差286 trade accounts payable and purchases 贸易应付账款和采购287 trade accounts payable listing 应付账款清单288 TRUE 真实289 uncertainty 不确定性290 undue dependence 过分依赖291 unqualified audit report 无保留意见的审计报告292 using the knowledge 使用知识293 using the work of an expert 使用专家的工作294 valuation 计价，估价295 value for money 物有所值296 voluntary disclosure 自愿披露297 wages and salaries 工资，薪金298 wages system 工资系统299 work in progress 在产品300 working papers 工作底稿。
审计英语词汇
审计英语词汇审计英语词汇汇总说起审计就会想起传说中的“四大”，说起“四大”，就会想起高薪、跳板、高强度工作……不废话了，还是学英文吧，与审计有关的单词。
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。
(财务内部审计)审计词汇表
●audit 审计●attestation 鉴证●audit of financial statements 财务报表审计●high levels of assurance 高水平保证●compilation 编制●reliability 可靠性●relevance 相关性●1professional skepticism 职业谨慎●objectivity 客观性●professional competence 专业胜任能力●audit engagement letter 业务约定书●the client 委托人●the existing CPA 现任注册会计师●the successor CPA 后任注册会计师●the preceding CPA前任注册会计师●issue the audit report 出具审计报告●expert 专家●the board of directors 董事会●determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围● a general knowledge of ——初步了解―――的情况● a more knowledge of——进一步了解的情况●the prior year’s working papers 以前年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估计●management representations 管理层声明●going concern assumption 持续经营假设●audit plan 审计计划●error 错误●fraud舞弊●misappropriation of assets 侵占资产●materiality 重要性●misstatements or omissions 错报或漏报●subsequent events 期后事项●audit risk 审计风险●detection risk 检查风险●inappropriate audit opinion 不适当的审计意见●material misstatement 重大的错报●tolerable misstatement 可容忍错报●the acceptable level of detection risk 可接受的检查风险●walk-through test 穿行测试●flow chart 流程图●audit evidence 审计证据●substantive procedures 实质性程序●assertions 认定●existence 存在●occurrence 发生●completeness 完整性●rights and obligations 权利和义务●valuation and allocation 计价和分摊●cutoff 截止●accuracy 准确性●classification 分类●inspection 检查●supervision of counting 监盘●observation 观察●confirmation 函证●computation 计算●analytical procedures 分析程序●vouch 核对●trace 追查●audit sampling 审计抽样●error 误差●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●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●cash receipt 现金收入●cash disbursement 现金支出●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●net realizable value 可变现净值●sale invoice 销售发票●price list 价目表●positive confirmation request 积极式询证函●negative confirmation request 消极式询证函●audit report 审计报告●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Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers 安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师的法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability 截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’ responsibilities for the financial statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion实质性程序substantive procedures Chap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work 期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Audito r’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。
（完整版）审计常用英文词汇
（完整版）审计常用英文词汇审计常用英文词汇1.Assurance engagements and external audit鉴证业务和外部审计Materiality，true and fair presentation，reasonable assurance重要性，真实、公允反映，合理保证Appointment，removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business 了解被审单位Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险Materiality （level），tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation：working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价T ests of control控制测试Substantive procedures （time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables：confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对账，函证Bank and cash：bank confirmation货币资金：银行函证Auditing sampling审计抽样5.Review复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异。
审计报告英文词汇
经营活动产生的现金流量净额 Net cash flow from operating activities
投资活动产生的现金流量 cash flows from investing activities
收回投资收到的现金 Cash received from investments
非流动资产合计 Sub-total of Non- current assets
资产合计 Total assets
流动负债 Current liabilities
短期借款 Short term loans
交易性金融负债 Transactions of financial liabilities
收到其他与经营活动有关的现金 other cash received relating to operating activities
经营活动现金流入小计 Sub-total of cash inflows
购买商品、接受劳务支付的现金 Cash paid for goods and services
营业成本 business cost
主营业务成本 main business cost
其他业务成本 other business cost
营业税金及附加 tax on business and attached
营业费用 Operating expense
管理费用 Management expense
资产负债表 balance sheet
货币资金 Monetary funds
结算备付金 Settlement Reserves
审计英语词汇大全
审计英语词汇1 ability to perform the work能力履行工作2 accepta nee procedures 承兑程序过程3 accountability经管责任，问责性4 acco un ti ng estimate 会计估计5 acco unts receivable listi ng 应收帐款挂牌6 acco unts receivable 应收账款7 accruals listi ng 应计项目挂牌8 accruals应计项目9 accuracy 准确性 10 adverse opinion否定意见11 aged analysis 年老的分析（法，学）研究 约定审查业务错误的分析（法，学）研究 反常的错误 任命伦理学 任命联合的坚挺19 associati on of chartered certified acco unts计的证（经执业的结社（ACCA20 assura nee en gageme nt 保证债务21 assura nee 保证12 age nts 代理人 13 agreed-up on procedures14 an alysis of errors 15 ano malous error 16 appo in tme nt ethics17 appo in tme nt18 associated firms（ACCA 特22 audit 审计,审核,核数23 audit accepta nee 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会，审计小组26 ahudit en gageme nt 审计业务约定书27 audit evaluati on 审计评价28 audit evide nee 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of com muni cati on 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampli ng 审计抽样35 audit staffi ng 审计工作人员36 audit tim ing 审计定时37 audit trail 审计线索38 audit ing sta ndards 审计准贝U39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated work ing papers 自动化了工作文件43 bad debts 坏账44 bank银行45 bank rec on ciliatio n银行对账单,余额调节表61 clubs62 com muni cati ons betwee n auditors and man ageme nt 通讯在审计（查帐）员和经营之间63 com muni cati ons on in ter nal control通讯64 compa nies act 公司法46 ben eficial in terests受益权47 best value 最好的价值 48 busi ness risk经营风险49 cadbury committee 50 cash cou nt 现金盘点 cadbury 委员会51 cash system兑现系统52 cha nges in n ature of en gageme nt质上改变债务的性53 charges and commitme nts 54 charities 宽大55 tom wallstom 墙壁费用和评论56 chrono logy of an audit57 CIS applicati on con trols一审计的年代表CIS 申请控制 58 CIS en vir onments sta nd-al one microcomputers CIS环境单机微型计算器59 clie nt scree ning 委托人甄别 60 closely conn ected接近地连接俱乐部内部控制上的86 cost of conversion转换成本,加工成本65 comparative financial statements 66 comparatives 比较的67 compete nee 能力 68 compilati on en gageme nt 84 corporate governance 公司治理,公司管制85 corresp onding figures 相应的计算 87 cost 成本 69 complete ness 完整性 比较财务报表编辑债务70 completi on of the audit审计的结束71 complia nee with acco unting regulati ons 作法会计规则72 computers assisted audit tech niq ues器援助的审计技术 (CAATS73 con fide nee 信任 74 con fide ntiality保密性75 confirmation of accounts receivable符合~的(CAATS 计算应收帐款的查证76 con flict of in terest 利益冲突 77 con structive obligati on 建设的待付款78 contingent asset 或有资产79 con ti ngent liability或有负债80 con trol en vir onment 控制环境 81 con trol procedures 控制程序82 control risk控制风险83 con troversy论战88 courtesy 优待89 creditors 债权人90 curre nt audit files 本期审计档案91 database management system （DBMS 数据库管理制度（数据管理系统）92 date of report 报告的日期93 depreciation 折旧，贬值94 desig n of the sample 样品的设计95 detection risk 检查风险96 direct verificati on approach 直接核查法97 directio nal test ing 方向的抽查98 directors emolume nts 董事酬金99 directors serve con tracts 董事服务合约100 disagreeme nt with man ageme nt 与经营的不一致101 disclaimer of opi nio n 拒绝表示意见102 distributio ns 分销，分派103 documentation of understanding and assessment of con trol risk 控制风险的协商和评定的文件编集104 docume nti ng the audit process 证明审计程序105 due care 应有关注106 due skill a nd care 到期的技能和谨慎107 economy 经济108 educatio n 教育109 effective ness效用,效果130 finan cial 财务110 efficie ncy 效益,效率 111 eligibility / i neligibility113 en gageme nt econo mics 114 en gageme nt letter 业务约定书115 error 差错116 evaluating of results of audit procedures序的结果评估117 exam in atio ns 检查 118 existe nee 存在性 119 expectatio ns 期望差距 120 expected error 预期的错误 121 experie nee 经验 122 expert 专家 123 external audit独立审计124 external review reports 外部的评论报告125 fair 公正 126 fee negotiation费谈判127 final assessme nt of control risk控制风险的确定评定128 final audit 期末审计112 emphasis of matter物质的强调合格/无被选资格债务经济学 审计手109 effective ness 效用,效果129 finan cial stateme nt asserti ons财政报告宣称130 finan cial 财务131 fini shed goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fun dame ntal prin ciples 基本原理136 general CIS controls 一般的CIS 控制137 general reports to ma ngeme nt 对（牛犬等的）疥癣的一般报告138 going concern assumpti on 持续经营假设139 going concern 持续经营140 goods on sale or retur n 货物准许退货买卖141 goodwill 商誉142 gover nance 统治143 greenbury committee greenbury 委员会144 guida nee for in ternal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selecti on 随意选择147 hospitality 款待148 huma n resources 人力资源149 IAPS 1000 in ter-ba nk con firmation procedures IAPS 1000在中间-银行查证程序过程150 IAPS 1001 CIS en viro nmen ts-sta nd-alo ne microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS en viro nmen ts-o n-li ne computer systems IAPS 1002 CIS环境-（与主机）联机计算器系统152 IAPS 1003 CIS en viro nmen ts-database systems IAPS 1003 CIS环境-数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 eve nts after the bala nee sheet date 在平衡sheeet日期後面的信息家电10事件156 IFACs code of ethics for professi onal aeeou ntants IFACs道德准则为职业会计师157 in come tax 所得税158 in comi ng auditors 收入审计（查帐）员159 in depe ndent estimate 独立的估计160 in eligible for appo in tme nt 无被选资格的为任命161 in formatio n tech no logy 信息技术162 in here nt risk 固有风险163 in itial com muni cati on 签署通讯164 in sura nee 保险165 intan gibles 无形166 in tegrity 完整性167 in terim audit 中期审计168 in ter nal audit ing 内部审计169 in ter nal auditors 内部审计师170 in ternal con trol evaluatio n questi onn aires （ICEQ9内部控制评价调查表171 in ter nal c on trol questio nn aires （ICQs）内部控制调查表172 in ter nal c on trol system 内部控制系统173 in ter nal review assig nment 内部的评论转让174 in ter nati onal audit and assura nee sta ndards board （IAASB 国际的审计和保证标准登船（IAASB175 intern ati onal audit ing practice stateme nts （IAPSs）国际的审计实务声明（lAPSs）176 intern ati onal federati on of acco untants（IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inven tory valuatio n 存货估价179 ISA 230 docume ntatio n 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 con sideratio n of law and regulations 法和规则的国际砂糖协定250考虑182 Isa 260 com muni catio ns of audit matters with thosecharge governanee审计物质的国际砂糖协定260通讯由于那些索价统治183 isa 300 pla nning isa 300 计划编制184 isa 310 kn owledge of the bus in ess 企业的isa 310知识185 isa 320 audit materiality 审计重要性186 isa 400 acco un ti ng and internal con trolisa 400会计和内部控制187 isa 402 audit considerations relating to entitiesusing service organi satio ns 与正在使用的个体有关的isa 402 个审计考虑服务组织188 isa 500 audit evide nee 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501 个审计证据-补偿为特殊条款190 isa 510 external con firmatio ns isa 510 个外部的查证191 isa 520 an alytical procedures 分析性程序192 isa 530 audit sampli ng 审计抽样193 isa 540 audit of accou nting estimates 解释估计的isa 540 审计194 isa 560 subseque nt eve nts 期后事项195 isa 580 man ageme nt represe ntatio ns 管理当局声明书196 isa 610 con sideri ng the work of in ternalauditi ng isa 610 以内部审计的工作看来197 isa 620 usi ng the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on finan cial stateme nts 财务报表上的isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710 个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 en gageme nt to review finan cialstateme nts isa 910债务复阅财务报表isas 禾口rss202 isas and rss203 joint monitoring unit 连接检验单位204 kno wledge of the en titys bus in ess 个体的企业知识205 law and regulati ons 法和规则206 legal and regulatio ns 法定权利和规则207 legal obligatio n 法定义务,法定责任，保障水平208 levels of assura nee 保险程度209 liability 负债210 limitatio n on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期limitati ons of con trols system 控制系统的提起诉212讼的限期213 litigation and claims 诉讼和赔偿214 litigati on 诉讼215 loa ns 借款,贷款216 long term liabilities 长期负债217 lowballi ng218 man ageme nt 管理219 man ageme nt in tegrity 经营完整220 man ageme nt represe ntati on letter 管理当局声明221 marketing 推销,营销,市场学222 material in co nsiste ncy 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measureme nt 计量226 microcomputers 微型计算器227 modified reports 变更报告228 n arrative no tes 叙述证券229 n ature 性质230 n egative assura nee 消极保证231 n et realizable value 可实现净值232 non-curre nt asset register非本期的财产登233 non-executive directors 非执行董事234 non-sampli ng risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligati ng eve nt 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtai ning work 获得工作240 occurre nee 出现241 on-I ine computer systems统242 ope ning bala nces 期初余额243operati onal audits经营审计，作业审计244operati onal work pla ns 操作上的工作计划245 opinion shopp ing 意见购物246other in formati on其他的信息247 outsourc ing in ternal audit支援外包的内部核248 overall review of finan cial stateme nts财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorpti on 管理费用分配251 periodic pla n定期的计戈U252 perma nent audit files 永久审计档案253 pers onal relati on ships 个人的亲属关系254 pla nning 计划编制255 population抽样总体256 precisi on 精密257 preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易258 prelimi nary assessme nt of con trol risk预备评定（与主机）联机计算器系控制风险的278 qualitative aspects of errors错误的性质上的方271 publicity 宣传 272purchase ledger273purchases and 统274 purchases cut-off 275 put on enquiry 276qualified opinion277qualify ing disclosure购货分类账expenses system 买和 费用系买截止询价上的期货买卖 保留意见合格揭示259 prepayme nts 预付款项 260 prese ntati on and disclosure提示和揭示261problems of acco un ti ng treatme nt会计处理的问题262 procedural approach 程序上的靠近 263 procedures 程序264 procedures after accepti ng nomin ati on提名之后265 procureme nt 采购266professi onal duty of con fide ntiality267 projection of errors 错误的规划 268 provisio n 备抵，准备 269public duty 公共职责270 public in terest公众利益程序过程在接受保密的职业279 ran dom selecti on 随机选择合理保证280 reas on able assuraneereassess ing sampli ng risk 再评价抽样风险281reliability 可靠性282283 rem un erati on 报酬284 report to man ageme nt 对经营的报告285 report ing 报告286 research and development costs 研究和开发成本287 reservation of title 保留reserves 准备,储备288289 revenue and capital expe nditure 岁入和资本支出290 review 评论291 review and capital expe nditure 评论和资本支出293 review en gageme nt 复阅债务294 rights 认股权295 rights and obligati ons 认股权和待付款296 rights to in formatio n 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotatio n of auditor appo in tme nts 审计（查帐）员任命的循环301 rules of professi onal con duct 职业道德守302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税，营业税305 sales 销售，销货306 sample size 样本量307 sampli ng risk 抽样风险308 sampli ng units 抽样单位309schedule of un adjusted errors 未调整的错误310 scope and objectives of i nternal audit 内部核数的范围和目标311 segregati on of duties 职责划分312 service orga ni zatio n 服务组织313 sig ni fica nt fluctuati ons or un expected315 smaller en tities 比较小的个体316 sole traders 个体营业者317 sources of kno wledge 知识的根源318 specime n letter on in ter nal con trol 内部控制上的样本relationships 可重视的（市价）波动或不能预料的亲属关系证书319 stakeholders 赌款保存人320 sta ndardised worki ng papers 标准化工作文件321 stateme nt 1:i ntegrity,objectivity and in depe ndence 声明1:完整，客观性和独立322 stateme nt 2:the professi onal duty of con fide nee 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明3:广告法（学），宣传和获得专业性工作324 stateme nt 5:cha nges in professi onal appo in tme nt 声明5: 在职业上的任命中的改变325 statistical sampling统计抽样326 statutory audit 法定审计327 statutory books 法疋卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic pla n 战略性计划331 stratificati on 分层332subseque nt events期后事项333 substa ntive procedures 头词程序过程334 substa ntive tests 实质性测试335 sufficie nt appropriate audit evide nee 充分的适当审计证据336 summaris ing errors summaris ing 错误337 sundry accruals 杂的应计项目 338 supervisi on监督 339 supervisory and monitoring roles 监督的和检验角340 suppliers stateme nts 341 system and internal controls 342 systematic selecti on 343 systems-based approach 344 tangible non-current assets 345 tendering 投标,清偿 346 terms of the en gageme nt 债务的条件 347 tests of con trol 控制的证人 348 the AGM 周年大会 349 the board 委员会 350 three Es 三 Es 351 timi ng 定时 352 tolerable error 可容忍误差 353 trade acco unts payable and purchases 贸易应付帐款 和买354 trade accounts payable listing 贸 易应付帐款挂 供应商的声明 系统和内部的控 有形的非流动资 系统选择法 以系统为基础的方式355 trai ning 培训treasury 国库，库房TRUE真实turn bull committee tur nbull 委员会ultra vires 越权un certa inty 不确定性un due depe ndence unqualified audit report unq ualified report using the kno wledge未到（支付）期的未决无条件的审计报告无条件的报告使用知识using the work of an expert valuatio n 计价，估价value for money olun tary disclosure wages and salaries wages system work in progress worki ng papers现金（交易）价格自愿披露工资，薪金工资系统在产品工作底稿356357358359360361362363364365366367368369370371372使用专家的工作。
审计英语词汇汇总
注册会计师考试《审计》中用到的128个英文单词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pilation 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 relatedaccount 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munication 沟通67.flow chart 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pleteness 完整性75.rights and obligations 权利和义务76.valuation and 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putation 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.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk 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.index and cross-referencing 索引和交叉索引103.cash receipt 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 realizable value 可变现净值109.storeroom 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ACCA2.6<审计与内部控制 Audit and Internal Review>词汇表（372词）序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析（法,学）研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析（法,学）研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors duty of care 审计（查帐）员的抚养责任40 auditors report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 tom walls tom 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计（查帐）员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system （DBMS）数据库管理制度（数据管理系统 92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors emoluments 董事酬金99 directors serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件156 IFACs code of ethics for professional accountants I FACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters with thosecharge governance 审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating to entities usingservice organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financial statementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entitys business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems （与主机）联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题 262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计（查帐）员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售（货）制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的（市价）波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学），宣传和获得专业性工作324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到（支付）期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金（交易）价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
审计常用英语词汇
1.Letter of Engagement审计业务约定书2.Assurance engagement and external audit鉴证业务和外部审计3.Audit approach审计方法4.Staffing人员安排5.Deadline截止日期6.Group Audit集团审计7.Materiality重要性8.Fraud舞弊；欺诈9.Professional skepticism职业怀疑10.Going concern永续经营11.Tolerable Error可容忍错误12.True and fair presentation真实公允披露13.Reasonable assurance合理保证14.Appointment, removal and resignation of auditors注册会计师（审计人员）的聘用、解聘和辞职15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见16.Due care合理关注17.Independence独立18.Integrity诚信19.Audit risk = inherent risk x control risk x detection risk审计风险=固有风险x控制风险x检查风险20.Assessing the risks of material misstatement and fraud估计（评估）重大错报或舞弊的风险21.Analytical procedure分析程序22.Audit documentation: working paper审计记录：工作底稿23.Rely on the work of experts依靠专家工作24.Internal audit内部审计25.Evaluation of internal control内部控制评估26.Test of control控制测试test of design, test of operation27.Substantive procedure （time, nature, extent）实质性程序（时间、性质和程度）28.Transaction cycle交易循环29.Audit evidence审计证据30.Population（样本选取的）总体31.Assertion认定32.Classification分类pleteness完整性34.Occurrence发生35.Existence存在36.Measurement计量37.Presentation列示38.Disclosure披露39.Accuracy精确，精准（准确性）40.Rights权利41.Valuation估值42.Obligation义务43.Positive/negative confirmation积极/消极函证44.Counting盘点45.Cut-off截止测试46.Subsequent events随后事项（期后事项）47.Quality control质量控制48.Management representation管理层声明49.‘Emphasis of matter’paragraph强调事项段50.Corporate governance公司治理机制51.Assessment评估52.Internal Control System内部控制制度53.Test of control控制测试54.Accounting System会计制度55.Seek寻找56.Reduced减少的57.Extensive延展的58.Substantive procedures实质性程序59.Transaction交易60.Balance余额61.Materiality:重要性62.Omission：遗漏63.Misstatement：错报64.Materiality level:重要性水平65.Influence：影响66.Economic decision：经济决策67.Therefore：因此68.Ensure：确保69.Discover：发现70.Rather than：除了、而不是71.Risk exposure：风险敞口72.Point of view：观点73.Sales：销售收入74.Base：基数；基础75.Pre-tax：税前76.Percentage：百分比77.Guidance指引，指导78.Entity主体79.Sufficient足够的，充足的80.Identify识别，辨认81.Due to由于82.Audit procedure审计程序83.ISA，International Standard on Audit国际审计准则84.Essential实质的，本质的85.Aspect方面86.In accordance with和……一致，遵照87.Continuous持续的，连续的88.Dynamic动态的89.Throughout（表示时间）自始至终，在……期间90.Observation观察91.Inspection检查92.Regulatory监管的，调整的93.Reporting framework报告框架94.Nature性质95.Business risk商业风险96.Undertake担任，承揽，保证97.Occurrence: 发生98. Accuracy: 准确性99.Cut-off: 截止100.Classification: 分类101.Existence: 存在102.Rights and obligations: 权利和义务pleteness: 完整性104.Valuation and allocation: 计价和分摊105.Occurrence and rights and obligations: 发生及权利和义务pleteness: 完整性107.Classification and understandability: 分类和可理解性108.Accuracy and valuation: 准确性和计价109. Assertion: 认定110. Assertions about presentation and disclosure: 与列报相关的认定111. Substantive testing（实质性程序）112. Sales and trade receivables（销售和收款）113. Purchase and trade payables（采购和付款）114. Inventory and store（存货和仓储）115. Financing and investment（筹资和投资）116. Bank and cash（银行资金和现金）117. Analytical review分析性复核118. Analytical procedure分析程序119. Provision for doubtful debts坏账准备110. Letter of Confirmation（函证）111. Positive/negative confirmation（积极/消极函证）112. Observe and record观察和记录113. Follow up后续跟进114.Inspection（检查）115.Inquiry（询问）（seeking information from knowledgeable persons）116.Confirmation（函证）（a specific type of enquiry, the process of obtaining a representation from a third party）117. Recalculation（重新计算）（checking the mathematical accuracy of documents or records）118.Re performance（重新执行）（the auditor’s independence execution of procedures previously performed by entity staff）。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
●audit 审计●attestation 鉴证●audit of financial statements 财务报表审计●high levels of assurance 高水平保证●compilation 编制●reliability 可靠性●relevance 相关性●1professional skepticism 职业谨慎●objectivity 客观性●professional competence 专业胜任能力●audit engagement letter 业务约定书●the client 委托人●the existing CPA 现任注册会计师●the successor CPA 后任注册会计师●the preceding CPA前任注册会计师●issue the audit report 出具审计报告●expert 专家●the board of directors 董事会●determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围● a general knowledge of ——初步了解―――的情况● a more knowledge of——进一步了解的情况●the prior year’s working papers 以前年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估计●management representations 管理层声明●going concern assumption 持续经营假设●audit plan 审计计划●error 错误●fraud舞弊●misappropriation of assets 侵占资产●materiality 重要性●misstatements or omissions 错报或漏报●subsequent events 期后事项●audit risk 审计风险●detection risk 检查风险●inappropriate audit opinion 不适当的审计意见●material misstatement 重大的错报●tolerable misstatement 可容忍错报●the acceptable level of detection risk 可接受的检查风险●walk-through test 穿行测试●flow chart 流程图●audit evidence 审计证据●substantive procedures 实质性程序●assertions 认定●existence 存在●occurrence 发生●completeness 完整性●rights and obligations 权利和义务●valuation and allocation 计价和分摊●cutoff 截止●accuracy 准确性●classification 分类●inspection 检查●supervision of counting 监盘●observation 观察●confirmation 函证●computation 计算●analytical procedures 分析程序●vouch 核对●trace 追查●audit sampling 审计抽样●error 误差●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●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●cash receipt 现金收入●cash disbursement 现金支出●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●net realizable value 可变现净值●sale invoice 销售发票●price list 价目表●positive confirmation request 积极式询证函●negative confirmation request 消极式询证函●audit report 审计报告●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Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers 安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师的法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability 截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’ responsibilities for the financial statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion实质性程序substantive procedures Chap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work 期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。