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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）71confidence保密72confidentiality保密性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审计范围限制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205preliminaryassessmentofcont