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1.audit审计2.attestation鉴证3.credibility可信赖程度4.auditoffinancialstatements财务报表审计5.agreed-uponprocedures执行商定程序6.highlevelsofassurance高水平保证7.compilation编制8.reliability可靠性9.relevance相关性10.professionalskepticism职业谨慎11.objectivity客观性12.professionalcompetence专业胜任能力13.Senior/CPA-in-charge项目经理14.auditengagementletter业务约定书15.recurringaudit连续审计16.theclient委托人17.changeCPA更换注册会计师18.theexistingCPA现任注册会计师19.thesuccessorCPA后任注册会计师20.theprecedingCPA前任注册会计师21.issuetheauditreport出具审计报告22.expert专家23.theboardofdirectors董事会24.knowledgeoftheentity‘sbusiness了解被审计单位情况25.assessmaterialmisstatementrisks评估重大错报风险26.deteminethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围27.ageneralknowledgeof初步了解―――的情况28.amoreknowledgeof进一步了解的情况29.theprioryear‘sworkingpapers以前年度工作底稿30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness适当性33.accountingestimate会计估计34.managementrepresentations管理层声明35.goingconcernassumption持续经营假设36.auditplan审计计划37.significantauditareas重点审计领域38.error错误39.fraud舞弊40.modifiedoradditionalprocedures修改或追加审计程序41.misappropriationofassets侵占资产42.transactionswithoutsubstance虚假交易43.unusualpressures异常压力44.thesuspectednoncompliance涉嫌存在违法行为45.materialiy重要性46.exceedthematerialitylevel超过重要性水平47.approachthematerialitylevel接近重要性水平48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层50.misstatementsoromissions错报或漏报51.aggregate总计52.subsequentevents期后事项53.adjustthefinancialstatements调整财务报表54.performadditionalauditprocedures实施追加的审计程序55.auditrisk审计风险56.detectionrisk检查风险57.inappropriateauditopinion不适当的审计意见58.materialmisstatement重大的错报59.tolerablemisstatement可容忍错报60.theacceptablelevelofdetectionrisk可接受的检查风险61.assessedlevelofmaterialmisstatementrisk重大错报风险的评估水平62.simallbusiness小规模企业63.accountingsystem会计系统64.testofcontrol控制测试65.walk-throughtest穿行测试66.communication沟通67.flowchart流程图68.reperformanceofinternalcontrol重新执行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完整性75.rightsandobligations权利和义务76.valuationandallocation计价和分摊77.cutoff截止78.accuracy准确性79.classification分类80.inspection检查81.supervisionofcounting监盘82.observation观察83.confirmation函证84.computation计算85.analyticalprocedures分析程序86.vouch核对87.trace追查88.auditsampling审计抽样89.error误差90.expectederror预期误差91.population总体92.samplingrisk抽样风险93.non-samplingrisk非抽样风险94.samplingunit抽样单位95.statisticalsampling统计抽样96.tolerableerror可容忍误差97.theriskofunderreliance信赖不足风险98.theriskofoverreliance信赖过度风险99.theriskofincorrectrejection误拒风险100.theriskofincorrectacceptance误受风险101.workingtrialbalance试算平衡表102.indexandcross-referencing索引和交叉索引103.cashreceipt现金收入104.cashdisbursement现金支出105.bankstatement银行对账单106.bankreconciliation银行存款余额调节表107.balancesheetdate资产负债表日108.netrealizablevalue可变现净值109.storeroom仓库110.saleinvoice销售发票111.pricelist价目表112.positiveconfirmationrequest积极式询证函113.negativeconfirmationrequest消极式询证函114.purchaserequisition请购单115.receivingreport验收报告116.grossmargin毛利117.manufacturingoverhead制造费用118.materialrequisition领料单119.inventory-taking存货盘点120.bondcertificate债券121.stockcertificate股票122.auditreport审计报告123.entity被审计单位124.addresseeoftheauditreport审计报告的收件人125.unqualifiedopinion无保留意见126.qualifiedopinion保留意见127.disclaimerofopinion无法表示意见128.adverseopinion否定意见审计词汇审计法AuditLaw,AuditAct审计法实施条例theImplementaryRulesoftheAuditlaw审计标准auditcriteria，auditstandard审计准则auditingstandard审计原则auditingprinciples审计手册auditmanual公认审计准则GenerallyAcceptedAuditingStandards审计法律规范auditlawsandregulations审计体制auditsystem审计权限auditpurview；auditjurisdiction；auditmandate审计职责auditresponsibility审计监督auditsupervision；supervisionthroughauditing审计管辖权auditjurisdiction审计执法implementationofauditlawsandregulations审计处理auditsanction审计处罚auditpenalty依法审计conductauditinginaccordancewithlaws审计意见auditopinion审计决定auditdecision审计建议auditsuggestion,auditrecommendation复核意见conclusionofauditreview审计复议auditappeal审计听证audithearing审计复核auditreview审计战略auditstrategy审计计划auditplan审计方案auditingprogram审计目标auditingobjective审计范围auditscope审计内容auditcoverage审计结论auditconclusion审计任务auditassignments审计结果auditfinding审计报告auditreport审计方法auditmethod审计过程auditingprocess审计证据auditevidence审计测试audittest审计风险auditrisk审计抽样auditsampling审计软件auditsoftware审计程序auditingprocedures审计调查auditinvestigation审计小组auditteam审计线索audittrail工作底稿workingpaper绕过计算机审计auditingaroundthecomputer通过计算机审计auditingthroughthecomputer计算机辅助审计computer-assitedaudit信息技术审计ITaudit合法性审计complianceaudit,regularityaudit合规性审计complianceaudit综合审计comprehensiveaudit效益审计valueformoneyaudit（VFMaudit）绩效审计performanceaudit财务审计financialaudit财务报表审计financialstatementaudit财务收支审计auditoffinancialrevenuesandexpenditures决算审计finalaccountaudit经济责任审计accountabilityaudit任中经济责任审计middletermaccountabilityaudit离任经济责任审计term-endaccountabilityaudit管理审计managementaudit项目审计projectaudit外部审计externalaudit内部审计internalaudit政府审计governmentaudit联合审计jointaudit实地审计fieldaudit期末审计finalaudit期中审计interimaudit定期审计periodicaudit初次审计initialaudit初步审计preliminaryaudit事后审计post-audit事前审计pre-audit事中审计concurrentaudit专项审计specialaudit法定审计statutoryaudit后续审计successiveaudit跟踪审计follo