注册会计师考试审计英语词汇

audit 审计
attestation 鉴证
credibility 可信赖程度
audit of financial statements 财务报表审计
agreed-upon procedures 执行商定程序
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
Senior/CPA-in-charge 项目经理
audit engagement letter 业务约定书
recurring audit 连续审计
the client 委托人
change CPA　更换注册会计师
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
expert 专家
the board of directors 董事会
knowledge of the entity‘ s business 了解被审计单位情况
assess material misstatement risks评估重大错报风险
detemine 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
appropriateness　适当性
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
significant audit areas 重点审计领域
error 错误
fraud舞弊
modified or additional procedures 修改或追加审计程序
misappropriation of assets 侵占资产
transactions without substance 虚假交易
unusual pressures 异常压力
the suspected noncompliance 涉嫌存在违法行为
materialiy 重要性
exceed the materiality level 超过重要性水平
approach the materiality level 接近重要性水平
an acceptably low level 可接受水平
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
misstatements or omissions 错报或漏报
aggregate 总计
subsequent events 期后事项
adjust the financial statements 调整财务报表
perform additional audit procedures 实施追加的审计程序
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

assessed level of material misstatement risk 重大错报风险的评估水平
simall business 小规模企业
accounting system 会计系统
test of control 控制测试
walk-through test 穿行测试
communication 沟通
flow chart 流程图
reperformance of internal control 重新执行
audit evidence 审计证据
substantive procedures 实质性程序
assertions 认定
esistence 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
error 误差
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
working trial balance 试算平衡表
index and cross-referencing 索引和交叉索引
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
storeroom 仓库
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
purchase requisition 请购单
receiving report 验收报告
gross margin 毛利
manufacturing overhead 制造费用
material requisition 领料单
inventory-taking 存货盘点
bond certificate 债券
stock certificate 股票
audit report 审计报告
entity 被审计单位
addressee of the audit report 审计报告的收件人
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