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appointment,removalandresignationofauditor注册会计师的任命、解聘和辞职fundamentalprinciples基本原则professionalethics职业道德integrity诚信objectivity/subjectivity客观性,主观性professionalcompetenceandduecare专业胜任能力和应有的关注confidentiality保密professionalbehavior职业行为independence独立，独立性bias偏见safeguard防范措施self-interest自身利益loansandguarantees贷款和担保closebusinessrelationships密切的商业关系employmentwithanauditclient与审计客户发生雇佣关系familyandpersonalrelationships家庭和私人关系giftsandhospitality礼品和款待lowball（向顾客）虚假报价self-review自我评价advocacy过度推介familiarity亲密关系intimidation外在压力conflictsofinterests利益冲突clientacceptance接收客户关系engagementacceptance承接业务changesinaprofessionalappointment客户变更委托secondopinion第二次意见custodyofclientassets保管客户资产terminate（使）终结；（使）结束；解雇eliminate消除；排除solicit招揽；征求network网络networkfirms网络事务所publicinterestentities公众利益实体auditclientsthatarepublicinterestentities属于公众利益实体的审计客户relatedentities关联实体engagementperiod业务期间financialinterest经济利益closefamilymember其他近亲属immediatefamily主要近亲属temporarystaffassignments临时借出员工thememberoftheauditteamthatrecentlyservedasadirector,officerorspecificemployeeoftheauditclient（审计项目组成员）最近曾任审计客户的董事、高级管理人员和特定员工actingasadirectororofficeroftheauditclient兼任审计客户的董事或高级管理人员longassociationwithanauditclient与审计客户长期存在业务关系provisionofnon-assuranceservicestoauditclients为审计客户提供非鉴证服务valuationservices评估服务taxationservices税务服务internalauditservices内部审计服务ITsystemsservices信息技术系统服务litigationsupportservices诉讼支持服务legalservices法律服务recruitingservices招聘服务corporatefinanceservices公司理财服务overduefee逾期收费contingentfee或有收费referralfee介绍费compensationandevaluationpolicies薪酬和业绩评价政策actualorthreatenedlitigation诉讼或诉讼威胁nomination任命，指派，提名clientscreening客户甄别，客户筛选successorauditor后任注册会计师presentauditor现任注册会计师配套朗读MP3请加QQ453617479索要predecessor前任；前辈predecessorauditor前任注册会计师audit审计auditor审计师；审计人员auditobjective审计目标auditplan审计计划auditstrategy审计策略auditevidence审计证据auditresources审计资源auditrisk审计风险inherentrisk固有风险controlrisk控制风险detectionrisk检查风险riskofmaterialmisstatements重大错报风险misstatement错报；虚假陈述factualmisstatement事实错报judgementalmisstatement判断错报projectedmisstatement推断错报error错误（无意识做错）manualvoucher手工传票；手工凭证electricvoucher电子传票；电子凭证contradiction矛盾，对立；反驳，否认inconsistent矛盾的；不一致的consistentwith与……一致；符合acceptable可接受的unacceptable不可接受的professionalskepticism职业怀疑精神professionaljudgement职业判断combinedapproach综合性方案sufficient充分的，足够的。sufficiency充足，充分性adequate充足的，足够的。adequacy充足，足够，适当appropriate适当的。占用，拨出appropriateness恰当，适当appropriation拨款，挪用relevant相关的relevance相关，相关性reliable可靠的reliability可靠性，可靠程度available可得到的；可用的availability可得性；可用性；有效性aggregate合计；集合；合计；总计；集合体；合计的；集合的proficiency熟练，精通assertion认定rightsandobligations权利和义务valuationandallocation计价和分摊existence存在occurrence发生completeness完整性accuracy准确性classificationandunderstandability分类和可理解性cutoff截止presentation列报disclosure披露CAATs计算机辅助审计技术applicationcontrol应用控制generalcontrol一般控制NET(nature,extentandtiming)性质、范围和时间安排explicit明确的；清楚的；直率的implicit暗示的；含蓄的auditsampling审计抽样配套朗读MP3请加QQ453617479索要statisticalsampling统计抽样non-statisticalsampling非统计抽样attributesampling属性抽样variablesampling变量抽样population（抽样）总体sample样子，例子，样品，抽样检查，取样samplesize样本量，样本大小samplingrisk抽样风险non-samplingrisk非抽样风险randomselection随机数选样systematicselection系统选样haphazardselection随意选样tolerablemisstatement可容忍错报tolerablerateofdeviation可容忍偏差率stratification分层PPSSampling(Probability-Proportional-to-SizeSampling)概率比例规模抽样materiality重要性material重要的；实质的truthandfairness真实公允acknowledge承认，认可；告知已收到acknowledgereceipt确认收到；证实收到judgment判断，辨别力；justify证明……是正当的justification理由；认为有理omission漏报auditdocumentation审计工作底稿workingpapers审计工作底稿auditfile审计档案permanentauditfiles永久性档案currentauditfiles当期档案auditprocedure审计程序inspectionoftangibleassets有形资产的检查inspectionofdocumentationorrecords文档或记录的检查inquiry/enquiry询问analyticalprocedures分析程序analyticalreview分析性复核staff职员，工作人员供给人员，给……配备职员（更正）auditstaff审计工作人员auditstaffing审计工作人员配备auditengagementletterletterofengagement审计业务约定书（亦可表达为）audittrail审计线索auditapproach审计方法（论）schedule时间表；计划表；一览表；安排，计划；将……列入计划表timetable时间表entity主体；实体。该词的官方翻译为“主体”，代表各类型经济实体。reasonableassurance合理保证inherentlimitation固有局限性confirmation函证；确认，证实positiveconfirmation积极函证negativeconfirmation消极函证auditengagement审计业务reviewengagement审阅业务agreed-uponprocedures（执行）商定程序compilationengagement代编财务信息assuranceengagement鉴证业务accountability负责responsibility责任stewardship管理工作；代理工作；管理人的职位及职责thosechargedwithgovernance公司治理层corporategovernance公司治理配套朗读MP3请加QQ453617479索要deficiency缺乏，不足；缺陷，缺点enhancethecredibility增强可信性exemption豁免，免除；免税substantiveprocedure实质性程序analyticalprocedure分析程序internalcontrol内部控制testofcontrol控制测试implementationofcontrol控制实施segregationofduties职责分离internalcontrolsystem内部控制制度controlenvironment控制环境entity'sriskassessmentprocess被审计单位风险评估过程informationsystemrelevanttofinancialreporting与财务报告相关的信息系统controlactivities控制活动monitoringofcontrols对控制监督detectivecontrol/preventativecontrol检查性控制、预防性控制riskassessmentprocedures风险评估程序riskidentification风险识别respondingtotheassessedrisks/respondingtotheriskassessment针对评估的风险采取应对措施managementbias管理层偏向impartial公平的，公正的，不偏不倚的accountbalances账户余额classesoftransactions各类交易likelihood可能性，可能authority授权，权限；权力，职权authorize授权；批准authentication证明，认证；身份验证interimandfinalaudits期中和期末审计c