审计英语词汇audit 审计attestation 鉴证audit of financial statements 财务报表审计high levels of assurance 高水平保证compilation 编制reliability 可靠性relevance 相关性professional skepticism 职业谨慎objectivity 客观性professional competence 专业胜任能力audit engagement letter 业务约定书the client 委托人the existing CPA 现任注册会计师the successor CPA 后任注册会计师the preceding CPA前任注册会计师issue the audit report 出具审计报告the board of directors 董事会determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围a general knowledge of ——初步了解―――的情况a more knowledge of——进一步了解的情况the prior year’s working papers 以前年度工作底稿minutes of meeting 会议纪要business risks 经营风险accounting estimate 会计估计management representations 管理层声明going concern assumption 持续经营假设audit plan 审计计划fraud舞弊misappropriation of assets 侵占资产materiality 重要性misstatements or omissions 错报或漏报subsequent events 期后事项audit risk 审计风险detection risk 检查风险inappropriate audit opinion 不适当的审计意见material misstatement 重大的错报tolerable misstatement 可容忍错报the acceptable level of detection risk 可接受的检查风险walk-through test 穿行测试flow chart 流程图audit evidence 审计证据substantive procedures 实质性程序assertions 认定existence 存在occurrence 发生completeness 完整性rights and obligations 权利和义务valuation and allocation 计价和分摊cutoff 截止accuracy 准确性classification 分类inspection 检查supervision of counting 监盘observation 观察confirmation 函证computation 计算Analytical procedures 分析程序vouch 核对trace 追查audit sampling 审计抽样expected error 预期误差population 总体sampling risk 抽样风险non- sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险cash receipt 现金收入cash disbursement 现金支出bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日net realizable value 可变现净值sale invoice 销售发票price list 价目表positive confirmation request 积极式询证函negative confirmation request 消极式询证函audit report 审计报告unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见Chap. 1“四大”会计师事务所：普华永道 Princewater - houseCoopers安永 Ernst & Young毕马威 KPMG德勤 Deloitte Touche Tohmatsu安达信 Arthur Anderson安然 Enron世通 worldcom国际机构的名称：国际会计师联合会 IFAC国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB美国注册会计师协会 AICPA中国注册会计师协会 CICPA审计 audit内部审计 internal audit风险导向审计方法 risk-oriented audit approachChap. 2审阅业务 review有限责任公司制 limited liability companies, LLCs有限责任合伙制 limited liability partnerships, LLPsChap. 3注册会计师职业道德规范 code of ethics for professional accountantsRules of professional conduct独立 independence客观 objectivity公正 integrity专业胜任能力 professional competence应有关注 due care保密 confidentiality confidence职业行为 professional conduct技术准则 technical standards实质上的独立和形式上的独立Independence in fact and appearance费用 fee佣金 commission经济利益 interest经济利益的冲突 conflicts of interest舞弊 fraud差错 errorChap.4鉴证业务 assurance services质量管理 quality control of auditChap. 5注册会计师的法律责任Professional responsibility /legal liability “深口袋”理论 deep-pocket theory诉讼爆炸 litigation explosion违约 breach the contract过失 negligence欺诈illegal actsChap. 6审计目标 audit objectives财务报表认定： financial statement assertions存在 existence权利与义务 rights and obligations发生 occurrence完整性 completeness准确性和计价 accuracy and valuation分类和可理解性 classification and understandability截止 cut-off财务报表循环 cycles业务约定书engagement letter管理层声明书report of the directors’ responsibilities for the financial statement /management representationChap. 7审计证据 audit evidence审计工作底稿 audit working paper审计记录 audit recordsChap. 8计划工作 planning重要性 materiality审计风险 audit risk检查风险 detection risk重大错报风险 risk of material misstatementChap. 9风险评估 risk evaluation分析程序 analytical procedures内部控制 internal control控制环境 control environment信息系统与沟通 information system and communicationChap. 10控制测试test of control报表层次重大错报 material misstatement on level of financial statement 认定层次重大错报 material misstatement on level of assertion实质性程序 substantive proceduresChap. 11舞弊 fraudChap. 12审计抽样 sampling抽样风险 sampling risk非抽样风险 non-sampling risk统计抽样 statistical sampling非统计抽样 non-statistical samplingChap. 13 Sales and receivables cycleChap.14 Purchases and payables cycleChap.15 Inventory recording cycle监盘 physical inspectionChap.16 Investment and finance cycleChap.17 Audit of monetary assetsChap.18 完成审计工作 finish the audit work期初余额 opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告 Audit report审计报告的要素标题 title收件人 receiver引言段 introduction管理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段 opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Auditor’s report无保留意见 unqualified audit report保留意见 qualified opinion无法表示意见 disclaimer否定意见 adverse。