审计词汇
审计英文词汇整理.doc
------------- 精选文档 -----------------1.audit 审计42.transactions without substance 虚假交易2.attestation 鉴证43.unusual pressures 异常压力3.credibility 可信赖程度44.the suspected noncompliance 涉嫌存在违法行为4.audit of financial statements 财务报表审计45.materialiy 重要性5.agreed-upon procedures 执行商定程序46.exceed the materiality level 超过重要性水平6.high levels of assurance 高水平保证47.approach the materiality level 接近重要性水平pilation 编制48.an acceptably low level 可接受水平8.reliability 可靠性49.the overall financial statement level and in9.relevance 相关性10.professional skepticism 职业谨慎related account balances and transaction11.objectivity 客观性12. professional competence 专业胜任能力levels 财务报表层和相关账户、交易层13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书50.misstatements or omissions 错报或漏报15.recurring audit 连续审计16.the client 委托人51.aggregate 总计17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师52.subsequent events 期后事项19.the successor CPA 后任注册会计师20.the preceding CPA 前任注册会计师53.adjust the financial statements 调整财务报21.issue the audit report 出具审计报告22.expert 专家表23.the board of directors 董事会24.knowledge of the entity ‘ s 了business解被审计单54.perform additional audit procedures 实施位情况25.assess material misstatement risks 评估重大错报追加的审计程序风险26.detemine the nature， timing and extent of the55.audit risk 审计风险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56.detection risk检查风险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57.inappropriate audit opinion 不适当的审计稿30.minutes of meeting 会议纪要意见31.business risks 经营风险32.appropriateness 适当性58.material misstatement 重大的错报33.accounting estimate 会计估计34.management representations 管理层声明59.tolerable misstatement 可容忍错报35.going concern assumption 持续经营假设36.audit plan 审计计划60.the acceptable level of detection risk 可接37.significant audit areas 重点审计领域38.error 错误受的检查风险39.fraud 舞弊40.modified or additional procedures 修改或追加审61.assessed level of material misstatement计程序41.misappropriation of assets 侵占资产risk 重大错报风险的评估水平可编辑------------- 精选文档 -----------------62.simall business 小规模企业85.analytical procedures分析程序63.accounting system 会计系统86.vouch 核对64.test of control 控制测试87.trace 追查65.walk-through test 穿行测试88.audit sampling 审计抽样munication 沟通89.error 误差67.flowchart流程图90.expected error 预期误差68.reperformance of internal control 重新执行91.population 总体69.audit evidence 审计证据92.sampling risk 抽样风险70.substantive procedures 实质性程序93.non-sampling risk 非抽样风险71.assertions 认定94.sampling unit 抽样单位72.esistence 存在95.statistical sampling 统计抽样73.occurrence 发生96.tolerable error 可容忍误差pleteness 完整性97.therisk of under reliance 信赖不足风险75.rightsand obligations 权利和义务98.therisk of over reliance 信赖过度风险76.valuationand allocation 计价和分摊99.therisk of incorrect rejection 误拒风险77.cutoff 截止100.the risk of incorrect acceptance 误受风险78.accuracy 准确性101.working trial balance 试算平衡表79.classification 分类102.indexand cross-referencing 索引和交叉索80.inspection 检查引81.supervision of counting 监盘103.cashreceipt 现金收入82.observation 观察104.cash disbursement 现金支出83.confirmation 函证105.bank statement 银行对账单putation 计算106.bank reconciliation 银行存款余额调节表可编辑------------- 精选文档 -----------------107.balance sheet date 资产负债表日127.disclaimer of opinion 无法表示意见realizable value 可变现净值128.adverse opinion 否定意见109.store room 仓库审计词汇110.sale invoice 销售发票审计法 Audit Law, Audit Act111.price list 价目表审计法实施条例 the Implementary Rules of the 112.positive confirmation request 积极式询证Audit law函审计标准 audit criteria ， audit standard113.negative confirmation request 消极式询审计准则 auditing standard证函审计原则 auditing principles114.purchase requisition 请购单审计手册 audit manual115.receiving report 验收报告公认审计准则 Generally Accepted Auditing116.gross margin 毛利Standards117.manufacturing overhead 制造费用审计法律规范 audit laws and regulations118.material requisition 领料单审计体制 audit system119.inventory-taking存货盘点审计权限 audit purview ； audit jurisdiction ；120.bond certificate 债券audit mandate121.stock certificate 股票审计职责 audit responsibility122.audit report 审计报告审计监督 audit supervision ； supervision 123.entity 被审计单位through auditing124.addressee of the audit report 审计报告的审计管辖权 audit jurisdiction收件人审计执法 implementation of audit laws and125.unqualified opinion 无保留意见regulations126.qualified opinion 保留意见审计处理 audit sanction可编辑------------- 精选文档 -----------------审计处罚 audit penalty 审计证据 audit evidence依法审计 conduct auditing in accordance with 审计测试 audit testlaws 审计风险 audit risk审计意见 audit opinion 审计抽样 audit sampling审计决定 audit decision 审计软件 audit software审计建议 audit suggestion, audit 审计程序 auditing proceduresrecommendation 审计调查 audit investigation复核意见 conclusion of audit review 审计小组 audit team审计复议 audit appeal 审计线索 audit trail审计听证 audit hearing 工作底稿 working paper审计复核 audit review 绕过计算机审计 auditing around the computer审计战略 audit strategy 通过计算机审计auditing through the审计计划 audit plan computer审计方案 auditing program 计算机辅助审计computer-assited audit审计目标 auditing objective 信息技术审计IT audit审计范围 audit scope 合法性审计 compliance audit, regularity audit审计内容 audit coverage 合规性审计 compliance audit审计结论 audit conclusion 综合审计 comprehensive audit审计任务 audit assignments 效益审计 value for money audit （ VFM audit ）审计结果 audit finding 绩效审计 performance audit审计报告 audit report 财务审计 financial audit审计方法 audit method 财务报表审计financial statement audit审计过程 auditing process可编辑------------- 精选文档 -----------------财务收支审计 audit of financial revenues and 专项审计 special auditexpenditures 法定审计 statutory audit决算审计 final account audit 后续审计 successive audit经济责任审计 accountability audit 跟踪审计 follow up audit任中经济责任审计middle term accountability 全过程审计 whole process auditingaudit 突击审计 surprise audit离任经济责任审计term-end accountability 审计报告 audit reportaudit 标准报告 standard report管理审计management audit 长式报告 long-form report项目审计project audit 短式报告 short-form report外部审计 external audit 审计工作报告audit working report内部审计internal audit 审计结果公告Announcement of Audit政府审计government audit Findings联合审计 joint audit 审计长 Auditor General实地审计 field audit 副审计长 Deputy Auditor General期末审计 final audit 审计主任 chief auditor期中审计interim audit 资深审计师 senior auditor定期审计periodic audit 审计师（员）auditor初次审计initial audit 注册内部审计师certified internal auditor（CIA）初步审计preliminary audit 注册信息系统审计师 certified information事后审计post-audit systems auditor （ CISA ）事前审计pre-audit 注册公共会计师certified public accountant事中审计concurrent audit （CPA ）可编辑-------------精选文档 ----------------- 特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见 :unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见 :adverse opinion可编辑。
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。
审计英文词汇整理
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 related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication沟通67.flowchart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations 权利和义务76.valuationand allocation 计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervision of counting 监盘82.observation观察83.confirmation函证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.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引103.cashreceipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日realizable value 可变现净值109.store room仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见审计词汇审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate审计职责audit responsibility审计监督audit supervision；supervision through auditing审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws 审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation 复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program审计目标auditing objective审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling审计软件audit software审计程序auditing procedures审计调查audit investigation审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit 离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing突击审计surprise audit审计报告audit report标准报告standard report 长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion。
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 承兑程序过程3.accountability 经管责任4.accounting estimate 会计估计6.accounts receivable 应收账款7.accruals listing 应计项目挂牌8.accruals 应计项目9.adverse opinion 否定意见10.agreed-upon procedures 约定审查业务11.analysis of errors 错误的分析（法,学）研究12.anomalous error 反常的错误13.appointment ethics 任命伦理学14.assurance engagement 保证约定15.assurance 保证16.audit 审计，审核，核数17.audit acceptance 审计承兑18.audit approach 审计靠近19.audit committee 审计委员会，审计小组20.audit engagement 审计业务约定书21.audit evaluation 审计评价22.audit evidence 审计证据23.audit plan 审计计划24.audit program 审计程序25.audit report 审计报告26.audit risk 审计风险27.audit sampling 审计抽样28.audit staffing 审计工作人员29.audit timing 审计定时30.audit trail 审计线索31.auditing standards 审计准则32.auditors duty of care 审计（查账）员的责任33.auditors report 审计报告34.automated working papers 自动化工作文件35.bad debts 坏账36.bank reconciliation 银行对账单，余额调节表37.beneficial interests 受益权38.best value 最好的价值39.business risk 经营风险40.cash count 现金盘点41.cash system 兑现系统42.charges and commitments 费用和评论43.chronology of an audit 一审计的年代表44.CIS application controls CIS 申请控制45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器46.client screening 委托人甄别47.projection of errors 错误的规划48.purchase ledger 购货分类账49.purchases and expenses system 收入费用系统50.put on enquiry 询价上的期货买卖panies act 公司法parative financial state?鄄ments 比较财务报表pilation engagement 编辑约定pleteness 完整性pletion of the audit 审计的结束pliance with account?鄄ing regulations 符合会计规则的作法puters assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）58.confidence 信任59.confidentiality 保密性60.confirmation of accounts receivable 应收账款的查证61.conflict of interest 利益冲突62.constructive obligation 建设的待付款63.contingent asset 或有资产64.contingent liability 或有负债65.control environment 控制环境66.control procedures 控制程序67.control risk 控制风险68.controversy 论战69.corporate governance 公司治理，公司管制70.corresponding figures 相应的计算71.cost of conversion 转换成本，加工成本72.cost 成本73.courtesy 优待74.creditors 债权人75.current audit files 本期审计档案76.database management sys?鄄tem （DBMS）数据库管理制度（数据管理系统）77.date of report 报告的日期78.depreciation 折旧，贬值79.design of the sample 样品的设计80.detection risk 检查风险81.direct verification approach 直接核查法82.directional testing 方向的抽查83.directors emoluments 董事酬金84.directors serve contracts 董事服务合约85.disagreement with man?鄄agement 与经营的不一致86.disclaimer of opinion 拒绝表示意见87.distributions 分销，分派88.documentation of under?鄄standing and assessment of control risk 控制风险的协商和评定的文件编集89.documenting the audit process 证明审计程序90.due care 应有关注91.due skill and care 到期的技能和谨慎92.economy 经济93.efficiency 效益，效率94.eligibility/ineligibility 合格/无被选资格95.engagement letter 业务约定书96.error 差错97.evaluating of results of au?鄄dit procedures 审计手续的结果评估98.examinations 检查99.existence 存在性100.expectations 期望差距101.expected error 预期的错误102.experience 经验103.expert 专家104.external audit 独立审计105.external review reports 外部的评论报告106.fair 公正107.final assessment of control risk 控制风险的确定评定108.final audit 期末审计109.financial statement asser?鄄tions 财政报告宣称110.financial 财务111.finished goods 产成品112.flowcharts 流程图113.fraud and error 舞弊114.fraud 欺诈115.fundamental principles 基本原理116.general CIS controls 一般的CIS 控制117.general reports to 对……的一般报告118.going concern assump?鄄tion 持续经营假设119.going concern 持续经营120.goods on sale or return 货物准许退货买卖121.goodwill 商誉ernance 统治123.haphazard selection 随意选择124.hospitality 款待125.human resources 人力资源126.income tax 所得税127.incoming auditors 收入审计（查账）员128.independent estimate 独立的估计rmation technology 信息技术130. inherent risk 固有风险131.integrity 完整性132.interim audit 中期审计133.internal auditing 内部审计134.internal auditors 内部审计师135.international federation of accountants （IFAC）国际会计师联合会（IFAC）136.inventory system 盘存制度137.inventory valuation 存货估价138.ISA 230 documentation 文件编制139.joint monitoring unit 连接检验单位140.knowledge of the entity?蒺s business 个体的企业知识w and regulations 法和规则142.legal and regulations 法定权利和规则143.legal obligation 法定义务,法定责任144.levels of assurance 保险程度，保障水平145.liability 负债146.limitation on scope 审计范围限制147.limitation of audit 审计的提起诉讼的限期148.limitations of controls sys?鄄tem 控制系统的提起诉讼的限期149.litigation and claims 诉讼和赔偿150.litigation 诉讼151.loans 借款，贷款152.long term liabilities 长期负债153.management 管理154.management integrity 经营完整155.management representa?鄄tion letter 管理当局声明书156.marketing 推销，营销，市场学157.material inconsistency 决定性的前后矛盾158.material misstatements of fact 重大误报159.materiality 重要性160.measurement 计量161.microcomputers 微型计算器162.modified reports 变更报告163.narrative notes 叙述证券164.nature 性质165.negative assurance 消极保证 realizable value 可实现净值167.non-current asset register 非本期的财产登记168.non-executive directors 非执行董事169.non-sampling risk 非抽样风险170.non-statutory audits 目标170.objectivity 客观性172.obligating event 负有责任事件173.obligatory disclosure 有拘束地揭示174.occurrence 出现175.on-line computer sys?鄄tems （与主机）联机计算器系统176.opening balances 期初余额177.operational audits 经营审计，作业审计178.operational work plans 操作上的工作计划179.opinion shopping 意见购物180.other information 其他的信息181.overdue fees 超储未付费182.overhead absorption 管理费用分配183.periodic plan 定期的计划184.permanent audit files 永久审计档案185.personal relationships 个人的亲属关系186.planning 计划编制187.population 抽样总体188.precision 精密189.preliminary assessment of control risk 控制风险的预备评定190.prepayments 预付款项191.presentation and disclo?鄄sure 提示和揭示192.problems of accounting treatment 会计处理的问题193.procedural approach 程序上的靠近194.procedures程序195.procedures after accepting nomination 程序过程在接受提名之后。
常用审计英语词汇
常用审计英语词汇1abilitytoperformthework能力履行工作2acceptanceprocedures接受程序3accountability经管责任,问责性4accountingestimate会计估计5accountsreceivablelisting应收账款列表6accountsreceivable应收账款7accrualslisting应计项目列表8accruals应计项目9accuracy准确性10adverseopinion否定意见11agedanalysis账龄分析12agents代理人13agreed-uponprocedures约定审查业务14analysisoferrors错误分析15anomalouserror反常的错误16appointmentethics接受任命的相关职业道德考虑17appointment任命18associatedfirms关联公司19associationofcharteredcertifiedaccounts（ACCA）英国特许注册会计师公会20assuranceengagement保证约定21assurance保证22audit审计,审核,核数23auditacceptance接受审计24auditapproach审计方法25auditcommittee审计委员会,审计小组26auditengagement审计业务约定书27auditevaluation审计评价28auditevidence审计证据29auditplan审计计划30auditprogram审计程序31auditreportasameansofcommunication作为沟通方式的审计报告32auditreport审计报告33auditrisk审计风险34auditsampling审计抽样35auditstaffing审计工作人员调配36audittiming审计时间安排37audittrail审计线索38auditingstandards审计准则39auditorsdutyofcare审计人员的审慎职责40auditorsreport审计报告41authorityattachedtoISAs遵守国际审计准则42automatedworkingpapers电子工作底稿43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益47bestvalue最好的价值48businessrisk经营风险,商业风险49CadburycommitteeCadbury委员会50cashcount现金盘点51cashsystem现金系统52changesinnatureofengagement改变约定的性质上53chargesandcommitments费用和承诺54charities慈善机构55CISapplicationcontrols控制信息系统的应用控制56CISenvironmentsstand-alonemicrocomputers单机控制环境57clientscreening客户甄别58closelyconnected有密切关系59clubs俱乐部60communicationsbetweenauditorsandmanagement注册会计师和管理层的沟通61communicationsoninternalcontrol内部控制上的沟通62companiesact公司法63comparativefinancialstatements比较财务报表64comparatives比较的65competence能力66compilationengagement编辑约定书67completeness完整性68completionoftheaudit审计完成69compliancewithaccountingregulations符合～的作法会计规则70computersassistedaudittechniques（CAATs）计算机辅助审计技术（CAATs）71confidenceXX72confidentialityXX性73confirmationofaccountsreceivable应收账款的询证74conflictofinterest利益冲突75constructiveobligation推定义务76contingentasset或有资产77contingentliability或有负债78controlenvironment控制环境79controlprocedures控制程序80controlrisk控制风险81controversy矛盾,冲突82corporategovernance公司治理机制83correspondingfigures对应数字84costofconversion转换成本,加工成本85cost成本86courtesy87creditors债权人88currentauditfiles本期审计档案89databasemanagementsystem（DBMS）数据库管理系统90dateofreport报告的日期91depreciation折旧,贬值92designofthesample抽样设计93detectionrisk检查风险94directverificationapproach直接核查法95directionaltesting定向测试96directorsemoluments董事酬金97directorsservecontracts董事服务合约98disagreementwithmanagement与管理层不一致99disclaimerofopinion拒绝表示意见100distributions分销,分派101documentingtheauditprocess记录审计程序102duecare合理关注103dueskillandcare合理技能和关注104economy经济105education教育106effectiveness效用,效果107efficiency效益,效率108eligibility/ineligibility合格/无被选资格109emphasisofmatter强调事项110engagementeconomics契约经济学111engagementletter业务约定书112error差错113evaluatingofresultsofauditprocedures审计程序结果的评估114examinations检查115existence存在性116expectations期望117expectederror期望误差118experience经验119expert专家120externalaudit独立审计,外部审计121externalreviewreports外部复核报告122fair公正123feenegotiation费用协商124finalassessmentofcontrolrisk控制风险的最终评定125finalaudit期末审计126financialstatementassertions财政报告认定127financial财务128finishedgoods产成品129flowcharts流程图130fraudanderror舞弊131fraud欺诈132fundamentalprinciples基本原理133generalCIScontrols一般的CIS控制134goingconcernassumption持续经营假设135goingconcern持续经营136goodsonsaleorreturn允许退货的销售137goodwill商誉138governance统治139hospitality款待140humanresources人力资源141incometax所得税142independentestimate独立估计143informationtechnology信息技术144inherentrisk固有风险145insurance保险146intangibles无形147integrity诚实148interimaudit中期审计149internalauditing内部审计150internalauditors内部审计师151internalcontrolevaluationquestionnaires（ICEQs）内部控制评价调查表152internalcontrolquestionnaires（ICQs）内部控制调查表153internalcontrolsystem内部控制系统154internalreviewassignment内部评价任务155internationalauditandassurancestandardsboard（IAASB）国际的审计和保证标准理事会（IAASB）156internationalauditingpracticestatements（IAPSs）国际审计实务声明（IAPSs）157internationalfederationofaccountants（IFAC）国际会计师联合会（IFAC）158inventorysystem盘存制度159inventoryvaluation存货估价160legalandregulations法规161legalobligation法定义务,法定责任162levelsofassurance保证程度163liability负债164limitationonscope审计X围限制165limitationofaudit审计的局限性166limitationsofcontrolssystem控制系统的局限性167litigationandclaims诉讼和赔偿168litigation诉讼169loans借款,贷款170longtermliabilities长期负债171management管理172managementintegrity管理层诚信173managementrepresentationletter管理当局声明书174marketing推销,营销,市场学175materialinconsistency重要的不一致176materialmisstatementsoffact重大误报177materiality重要性178measurement计量179microcomputers微型计算器180modifiedreports变更报告181narrativenotes描述注释182nature性质183negativeassurance消极保证184netrealizablevalue可变现净值185non-currentassetregister固定资产财产登记186non-executivedirectors非执行董事187non-samplingrisk非抽样风险188non-statutoryaudits非法定审计189objectivity客观性190occurrence出现191on-linecomputersystems在线计算器系统192openingbalances期初余额193operationalaudits经营审计,作业审计194otherinformation其他的信息195outsourcinginternalaudit将内审功能外包196overallreviewoffinancialstatements财务报表的总体回顾197overduefees过多的费用198overheadabsorption管理费用吸收199periodicplan定期的计划200permanentauditfiles永久审计档案201personalrelationships个人的亲属关系202planning计划编制203population抽样总体204precision精密205preliminaryassessmentofcontrolrisk控制风险的初步评估206prepayments预付款项207presentationanddisclosure列示和披露208problemsofaccountingtreatment会计处理的问题209procedures程序210proceduresafteracceptingnomination接受提名后的相关程序211procurement采购212professionaldutyofconfidentialityXX的职业责任213projectionoferrors错误的预测214provision备抵,准备215publicduty公共职责216publicinterest公众利益217publicity公众218purchaseledger购货分类账219purchasesandexpensessystem采购和费用系统220purchasescut-off采购截止日期221putonenquiry询价222qualifiedopinion保留意见223qualitativeaspectsoferrors错误的定性方面224randomselection随机选择225reasonableassurance合理保证226reassessingsamplingrisk重新评价抽样风险227reliability可靠性228remuneration报酬229reporttomanagement对管理层的报告230reporting报告231researchanddevelopmentcosts研发成本232reservationoftitle保留权力233reserves公积234revenueandcapitalexpenditure收入性和资本性支出235review复核236reviewengagement复阅约定237rights权利238rightsandobligations权利与义务239riskandmateriality风险和重要性240risk-basedapproach基于风险的审计方法241rotationofauditorappointments审计人员轮换242rulesofprofessionalconduct职业道德守则243salescut-off销售终止点244salessystem销售系统245salestax销售税,营业税246sales销售,销货247samplesize样本大小248samplingrisk抽样风险249samplingunits抽样单位250scheduleofunadjustederrors未调整的错误表251scopeandobjectivesofinternalaudit内部审计的X围和目标252segregationofduties职责分离253serviceorganization服务组织254significantfluctuationsorunexpectedrelationships重大（市价）波动或不能预料的(亲属)关系255soletraders个体营业者256sourcesofknowledge获取了解的来源257stakeholders利益相关人258standardisedworkingpapers标准化工作底稿259statisticalsampling统计抽样260statutoryaudit法定审计261statutorybooks法定簿记262statutoryduty法定责任263stewardship管理层的才智264strategicplan战略性计划265stratification分层266subsequentevents期后事项267substantiveprocedures实质性测试程序268substantivetests实质性测试269sufficientappropriateauditevidence充分、适当的审计证据270sundryaccruals各项应计费用271supervision监督272supervisoryandmonitoringroles监督的和监控角色273suppliersstatements供应商的对账单274systemandinternalcontrols系统和内部的控制275systematicselection系统选择法276systems-basedapproach系统审计方法277tangiblenon-currentassets有形固定资产278tendering投标,清偿279termsoftheengagement约定书的条件280testsofcontrol控制测试281theAGM股东周年大会282theboard委员会283threeEs三Es(效果、效率、经济)284timing定时285tolerableerror可容忍误差286tradeaccountspayableandpurchases贸易应付账款和采购287tradeaccountspayablelisting应付账款清单288TRUE真实289uncertainty不确定性290unduedependence过分依赖291unqualifiedauditreport无保留意见的审计报告292usingtheknowledge使用知识293usingtheworkofanexpert使用专家的工作294valuation计价，估价295valueformoney物有所值296voluntarydisclosure自愿披露297wagesandsalaries工资，薪金298wagessystem工资系统299workinprogress在产品300workingpapers工作底稿。
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。
审计英文词汇整理
..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 related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报 51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险 56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 munication 沟通 67.flowchart 流程图68.reperformance of internal control 重新执行 69.audit evidence 审计证据70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生 pleteness 完整性75.rightsand obligations 权利和义务 76.valuationand allocation 计价和分摊 77.cutoff 截止78.accuracy 准确性 79.classification 分类 80.inspection 检查81.supervision of counting 监盘 82.observation 观察..83.confirmation 函证 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.therisk of under reliance 信赖不足风险 98.therisk of over reliance 信赖过度风险 99.therisk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引 103.cashreceipt 现金收入104.cash disbursement 现金支出 105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 realizable value 可变现净值 109.store room 仓库110.sale invoice 销售发票 111.price list 价目表112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gross margin 毛利117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见 126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见审计词汇审计法 Audit Law, Audit Act审计法实施条例 the Implementary Rules of the Audit law审计标准 audit criteria ，audit standard 审计准则 auditing standard 审计原则 auditing principles 审计手册 audit manual公认审计准则 Generally Accepted Auditing Standards审计法律规范 audit laws and regulations 审计体制 audit system审计权限 audit purview ； audit jurisdiction ；audit mandate审计职责 audit responsibility审计监督 audit supervision ； supervision through auditing审计管辖权 audit jurisdiction审计执法 implementation of audit laws and regulations审计处理 audit sanction 审计处罚 audit penalty依法审计 conduct auditing in accordance with laws 审计意见 audit opinion 审计决定 audit decision审计建议 audit suggestion, audit recommendation 复核意见 conclusion of audit review 审计复议 audit appeal 审计听证 audit hearing 审计复核 audit review 审计战略 audit strategy 审计计划 audit plan审计方案 auditing program 审计目标 auditing objective 审计范围 audit scope 审计内容 audit coverage 审计结论 audit conclusion 审计任务 audit assignments 审计结果 audit finding 审计报告 audit report 审计方法 audit method 审计过程 auditing process 审计证据 audit evidence 审计测试 audit test 审计风险 audit risk审计抽样 audit sampling..审计软件 audit software审计程序 auditing procedures 审计调查 audit investigation 审计小组 audit team 审计线索 audit trail 工作底稿 working paper绕过计算机审计 auditing around the computer 通过计算机审计 auditing through the computer 计算机辅助审计 computer-assited audit 信息技术审计 IT audit合法性审计 compliance audit, regularity audit 合规性审计 compliance audit 综合审计 comprehensive audit效益审计 value for money audit （VFM audit ） 绩效审计 performance audit 财务审计 financial audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit 离任经济责任审计 term-end accountability audit 管理审计 management audit 项目审计 project audit 外部审计 external audit 内部审计 internal audit 政府审计 government audit 联合审计 joint audit 实地审计 field audit 期末审计 final audit 期中审计 interim audit 定期审计 periodic audit 初次审计 initial audit初步审计 preliminary audit 事后审计 post-audit 事前审计 pre-audit事中审计 concurrent audit 专项审计 special audit 法定审计 statutory audit 后续审计 successive audit 跟踪审计 follow up audit全过程审计 whole process auditing 突击审计 surprise audit 审计报告 audit report 标准报告 standard report长式报告 long-form report 短式报告 short-form report审计工作报告 audit working report审计结果公告 Announcement of Audit Findings 审计长 Auditor General副审计长 Deputy Auditor General 审计主任 chief auditor 资深审计师 senior auditor 审计师（员） auditor注册内部审计师 certified internal auditor （CIA ） 注册信息系统审计师 certified information systems auditor （CISA ）注册公共会计师 certified public accountant （CPA ） 特许会计师 chartered accountant （CA ） 审计经费 audit funds审计业务费 audit operating expense 审计专项经费 special funds for auditing 无保留意见:unqualified opinion 保留意见 qualified opinion无法表示意见: disclaimer of opinion 否定意见:adverse opinion。
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。
审计英文词汇整理
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 related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication沟通67.flowchart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions认定72.esistence存在73.occurrence发生pleteness完整性75.rightsand obligations 权利和义务76.valuationand allocation 计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervision of counting 监盘82.observation观察精品文档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.therisk of under reliance 信赖不足风险98.therisk of over reliance 信赖过度风险99.therisk of incorrect rejection 误拒风险100.the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.indexand cross-referencing 索引和交叉索引103.cashreceipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日realizable value 可变现净值109.store room仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见审计词汇审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate审计职责audit responsibility审计监督audit supervision；supervision through auditing审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws 审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation 复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program审计目标auditing objective审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling精品文档审计软件audit software审计程序auditing procedures审计调查audit investigation审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit 离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing突击审计surprise audit审计报告audit report 标准报告standard report长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion精品文档。
审计词汇——精选推荐
审计词汇审计词汇审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计⼿册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate 审计职责audit responsibility 审计监督audit supervision；supervision through auditing审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计⽅案auditing program审计⽬标auditing objective审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments审计结果audit finding审计报告audit report审计⽅法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling审计软件audit software审计程序auditing procedures审计调查audit investigation审计⼩组audit team审计线索audit trail⼯作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收⽀审计audit of financial revenues and expenditures 决算审计final account audit 经济责任审计accountability audit任中经济责任审计middle term accountability audit离任经济责任审计term-end accountability audit管理审计management audit项⽬审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing突击审计surprise audit审计报告audit report标准报告standard report长式报告long-form report短式报告short-form report审计⼯作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing⽆保留意见:unqualified opinion保留意见qualified opinion⽆法表⽰意见: disclaimer of opinion否定意见:adverse opinion1.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：供应商对帐，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6.Reporting审计报告Appendix附录。
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 oluntary 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 oluntary 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
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
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
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
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
Auditing sampling
审计抽样
5.Review
复核
Subsequent events
期后事项
Going concern
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 managementsystem （DBM）S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 microcomputersIAPS 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 1003CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit ofsmall 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 forspecific 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 statements 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 oluntary 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。
审计英语词汇汇总
4４.the suｓpected nｏncｏmpｌｉancｅ涉嫌存在违法行为
４5．materialiy重要性
46.eｘｃeeｄthemａｔerialｉtyｌevel超过重要性水平
47.ａpｐroach tｈe materialityｌevｅl接近重要性水平
69．audiｔｅvidence审计证据
7０.suｂstaｎtｉｖｅprｏcｅduｒes实质性程序
71.aｓsertｉons认定
72.esistence存在
73.occurrｅnce发生
7４.ｃｏmpletenｅss完权利和义务
7６.ｖａluaｔｉon aｎdalｌocａｔion计价和分摊
３0.ｍinutes ofｍeeting会议纪要
31.bｕsiｎess riskｓ经营风险
32.aｐprｏｐｒｉatenesｓ适当性
33.aｃcountｉngesｔimａte会计估计
34．mａｎagｅmenｔrepｒesentatiｏnｓ 管理层声明
３５.goingｃonｃern assumption持续经营假设
26．detemiｎeｔｈe nature, timiｎgａnd extｅntｏf the audiｔpｒoｃedures确定审计程序的性质、时间和范围
27．aｇeneraｌkｎoｗleｄge of——初步了解―――的情况
28.aｍoｒｅｋnowｌｅdｇeｏf——进一步了解的情况
29.theｐrioryear‘sｗorｋｉng pａperｓ以前年度工作底稿
48.ａn acｃeptablyｌｏwｌevel可接受水平
49.theoveｒaｌl fｉｎancｉal sｔatementｌｅｖｅl aｎd inｒｅlａｔed aｃcountｂaｌaｎｃeｓand tｒanｓacｔｉｏｎleｖels财务报表层和相关账户、交易层
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）。
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资产负债表Balance Sheet编制单位Name of enterprise期末数Closing balance期初数Opening balance流动资产Current assets货币资金Currency fund结算备付金Deposit reservation for balance拆出资金Lending funds公允价值计量fair value measurement当期损益current profit and loss金融资产Financial assets衍生金融资产Derivative financial assets应收票据Note receivable应收账款Accounts receivable预付款项Prepayment应收保费Premiums receivable应收分保账款Reinsurance accounts receivable应收分保准备金Reinsurance reserve fund receivable应收利息Interest receivable应收股利Dividend receivable其他应收款Other receivable买入返售金融资产Redemptory monetary capital for sale存货Inventory库存商品(产成品) Merchandise inventory (finished product)其他流动资产Other current assets划分为持有待售的资产Classified as available for sale assets一年内到期的非流动性资产Non-current assets matured within one year 流动资产合计Total current assets非流动资产Non-current assets发放贷款及垫款Make loans and advances可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investment长期应收款Long-term receivables长期股权投资Long-term equity investment投资性房地产Investment property固定资产原价Original value of fixed assets累计折旧accumulated depreciation固定资产净值Net value of fixed assets固定资产减值准备fixed assets depreciation reserves固定资产净额Net value of fixed assets在建工程Construction in progress固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and gas assets无形资产Intangible assets开发支出Development expenditure商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets特准储备物资physical assets reserve specifically authorized非流动资产合计Total non-current assets流动负债Current liabilities短期借款Short-term borrowing向中央银行借款Borrowing from central bank吸收存款及同业存放Deposit from customers and interbank拆入资金Borrowing funds以公允价值计量且其变动计入当期损益的金融负债Financial assets measured as fair value and the variation included in current profit and loss金融负债financial liability卖出回购金融资产款Financial assets sold for repurchase应付手续费及佣金Handling charges and commissions payable职工奖励及福利基金bonus and allowance bond应付分保账款Dividend payable for reinsurance保险合同准备金Reserve fund for insurance contract代理买卖证券款Receiving from vicariously traded securities预计负债Anticipation liabilities递延收益Deferred income集体资本Collective capital民营资本Private capital其他权益工具Other equity instruments优先股preferred stock永续债Perpetual capital securities其他综合收益Other comprehensive income外币报表折算差额transition reserve盈余公积Surplus reserves法定公积金legal accumulation fund任意公积金Optional accumulation fund储备基金Reserve funds利润归还投资Capital redemption一般风险准备General risk preparation未分配利润Undistributed profit归属于母公司所有者权益合计Total owner's equity vest in parent company少数股东权益Minority stockholder's interest利润表Profit Statement退保金Surrender value赔付支出净额Net payments for insurance claims提取保险合同准备金净额Reserve fund for insurance contracts保单红利支出Bond insurance expense分保费用Reinsurance expense营业税金及附加Business tax and surcharges销售费用Selling expenses管理费用Administration expenses研究与开发费research and development expenses财务费用Financial expense利息支出interest expense汇兑净损失（净收益以“-”号填列）Exchange net loss ( net income filled in mark "-")资产减值损失Assets impairment loss公允价值变动收益（损失以“-”号填列）Add: income from fair value variation (loss filled in mark "-")投资收益（损失以“-”号填列）Income from investment (loss filled in mark "-") 对联营企业和合营企业的投资收益income from investment to joint venture and cooperative enterprise)汇兑收益（损失以“-”号填列）Exchange gain (loss filled in mark "-")营业利润（亏损以“－”号填列）Operating profit (loss filled in mark "-")加：营业外收入Add: nonbusiness income其中：非流动资产处置利得Thereinto: disposal gains from non-current assets 非货币性资产交换利得Exchange gains from non-monetary assets exchange 政府补助Government subsidy债务重组利得Gains from debt restructuring减：营业外支出Subtract: non-business expenditure其中：非流动资产处置损失Thereinto: disposal loss on non-current assets非货币性资产交换损失Non-monetary assets exchange loss债务重组损失Loss on arrangement减：所得税费用Subtract: income tax expense净利润（净亏损以“－”号填列）Net profit (net deficiency filled in mark "-")归属于母公司所有者的净利润Net profit attributed to the parent company owners少数股东损益Minority interest income其他综合收益的税后净额Net of tax from other comprehensive income以后不能重分类进损益的其他综合收益Other comprehensive income cannot reclassified into the profit and loss其中：1、重新计量设定受益计划净负债或净资产的变动Thereinto: 1. Remeasure the variation of net indebtedness or net asset of defined benefit plans权益法下在被投资单位不能重分类进损益的其他综合收益中享有的份额Share in other comprehensive income that cannot be classified into profit and loss under equity method以后将重分类进损益的其他综合收益Other comprehensive income that will be reclassified into the profit and loss其中：1、权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额Thereinto: 1. Share in other comprehensive income that will be classified into profit and loss under equity method可供出售金融资产公允价值变动损益Changes in fair value through profit and loss of available-for-sale financial assets持有至到期投资重分类为可供出售金融资产损益Held-to-maturity investment reclassified into available-for sale financial assets现金流量套期损益的有效部分Effective part of cash-flow hedge profit and loss 外币财务报表折算差额Balance arising from the translation of foreign currency financial statements归属于母公司所有者的综合收益总额Total comprehensive income attributed to parent company owners每股收益：Earnings per share稀释每股收益Diluted EPS现金流量表Cash Flow Statement收回投资收到的现金Cash from recouping the capital outlay取得投资收益收到的现金Cash from investment income处置固定资产、无形资产和其他长期资产而收回的现金净额Net cash from disposal of fixed assets, intangible assets and other long-term assets经营活动产生的现金流量：Cash flow arising from financial activities销售商品、提供劳务收到的现金Cash from sale and render service客户存款和同业存放款项净增加额Net increase of customer's deposit and deposit taking of interbank向中央银行借款净增加额Net increase borrowings from central bank向其他金融机构拆入资金净增加额Net increase borrowing funds to other financing institution收到原保险合同保费取得的现金Cash from original insurance contract premium收到再保险业务现金净额Net cash from reinsurance business保户储金及投资款净增加额Net increase of insured deposit and investment处置以公允价值计量且其变动计入当期损益的金融资产净增加额Net increase of financial assets disposal measured as fair value and the variation included in current profit and loss回购业务资金净增加额Net increase of repurchasing business funds收到的税费返还Refund of tax and levies收到的其他与经营活动有关的现金Cash relating to other business activities经营活动现金流入小计Cash inflow from business activities购买商品、接受劳务支付的现金Cash from purchasement and receiving service payments客户贷款及垫款净增加额Net increase of customer loans and advances存放中央银行和同业款项净增加额Net increase depositing in central bank and other banks支付原保险合同赔付款项的现金Cash paid for original insurance contract compensation payment支付保单红利的现金Cash paid for policy dividend支付给职工以及为职工支付的现金Cash paid to employee and for employee 支付的其他与经营活动有关的现金Cash paid for others relating to business activities经营活动产生的现金流量净额Net cash flow from business activities投资活动产生的现金流量：Cash flow arising from investment:处置子公司及其他营业单位收回的现金净额Net cash from disposal of subsidiary corporation and other business entity购建固定资产、无形资产和其他长期资产支付的现金Cash purchasing fixed assets, intangible assets and other long-term assets投资支付的现金Cash paid for investment质押贷款净增加额Net increase of hypothecated loan取得子公司及其他营业单位支付的现金净额Net cash from subsidiary corporation and other business entity支付的其他与投资活动有关的现金Cash paid for other relevant investment activities筹资活动产生的现金流量：Cash flow from financial activities其中：子公司吸收少数股东投资收到的现金Thereinto: cash from minority stockholders by subsidiary corporation收到其他与筹资活动有关的现金Cash from other relevant financing activities 偿还债务支付的现金Cash paid for debts分配股利、利润或偿付利息支付的现金Cash paid for distribution of dividends or profits, or cash payments for interests其中：子公司支付给少数股东的股利、利润Thereinto: dividends and profits paid to minority stockholders from subsidiary corporation汇率变动对现金及现金等价物的影响Impact of exchange rate movement to cash and cash equivalents现金及现金等价物净增加额Net increase of cash and cash equivalents加：期初现金及现金等价物余额Add: initial cash and cash equivalents balance 期末现金及现金等价物余额Ending cash and cash equivalents balance。