1.audit  审计
  2.attestation  鉴证
  3.credibility  可信赖程度
  4.audit of financial statements 财务报表审计
  5.agreed-upon procedures 执行商定程序
  6.high levels of assurance 高水平保证
  7.compilation 编制
  8.reliability 可靠性
  9.relevance 相关性
  10.professional skepticism 职业谨慎
  11.objectivity 客观性
  12. professional competence 专业胜任能力
  13.Senior/CPA-in-charge 项目经理
  14.audit engagement letter 业务约定书
  15.recurring audit 连续审计
  16.the client 委托人
  17.change CPA 更换注册会计师
  18.the existing CPA 现任注册会计师
  19.the successor CPA 后任注册会计师
  20.the preceding CPA前任注册会计师
  21.issue the audit report 出具审计报告
  22.expert 专家
  23.the board of directors 董事会
  24.knowledge of the entity‘ s business 了解被审计单位情况
  25.assess material misstatement risks评估重大错报风险
  26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
  27.a general knowledge of —— 初步了解―――的情况
  28.a more knowledge of—— 进一步了解的情况
  29.the prior year‘s working papers 以前年度工作底稿
  30.minutes of meeting 会议纪要
  31.business risks 经营风险
  32.appropriateness 适当性
  33.accounting estimate 会计估计
  34.management representations 管理层声明
  35.going concern assumption 持续经营假设
  36.audit plan 审计计划
  37.significant audit areas 重点审计领域
  38.error 错误
  40.modified or additional procedures 修改或追加审计程序
  41.misappropriation of assets 侵占资产
  42.transactions without substance 虚假交易
  43.unusual pressures 异常压力
  44.the suspected noncompliance 涉嫌存在违法行为
  45.materialiy 重要性
  46.exceed the materiality level 超过重要性水平
  47.approach the materiality level 接近重要性水平
  48.an acceptably low level 可接受水平
  49.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
  50.misstatements or omissions 错报或漏报
  51.aggregate 总计
  52.subsequent events 期后事项
  53.adjust the financial statements 调整财务报表
  54.perform additional audit procedures 实施追加的审计程序
  55.audit risk 审计风险
  56.detection risk 检查风险
  57.inappropriate audit opinion 不适当的审计意见
  58.material misstatement 重大的错报
  59.tolerable misstatement 可容忍错报
  60.the acceptable level of detection risk 可接受的检查风险

  61.assessed level of material misstatement risk 重大错报风险的评估水平
  62.simall business 小规模企业
  63.accounting system 会计系统
  64.test of control 控制测试
  65.walk-through test 穿行测试
  66.communication 沟通
  67.flow chart 流程图
  68.reperformance of internal control 重新执行
  69.audit evidence 审计证据
  70.substantive procedures 实质性程序
  71.assertions 认定
  72.esistence 存在
  73.occurrence 发生
  74.completeness 完整性
  75.rights and obligations 权利和义务
  76.valuation and allocation 计价和分摊
  77.cutoff 截止
  78.accuracy 准确性
  79.classification 分类
  80.inspection 检查
  81.supervision of counting 监盘
  82.observation 观察
  83.confirmation 函证
  84.computation 计算
  85.analytical procedures 分析程序
  86.vouch 核对
  87.trace 追查
  88.audit sampling 审计抽样
  89.error 误差
  90.expected error 预期误差
  91.population 总体
  92.sampling risk 抽样风险
  93.non- sampling risk 非抽样风险
  94.sampling unit 抽样单位
  95.statistical sampling 统计抽样
  96.tolerable error 可容忍误差
  97.the risk of under reliance 信赖不足风险
  98.the risk of over reliance 信赖过度风险
  99.the risk of incorrect rejection 误拒风险
  100. the risk of incorrect acceptance 误受风险
  101.working trial balance 试算平衡表
  102.index and cross-referencing 索引和交叉索引
  103.cash receipt 现金收入
  104.cash disbursement 现金支出
  105.bank statement 银行对账单
  106.bank reconciliation 银行存款余额调节表
  107.balance sheet date 资产负债表日
  108.net realizable value 可变现净值
  109.storeroom 仓库
  110.sale invoice 销售发票
  111.price list 价目表
  112.positive confirmation request 积极式询证函
  113.negative confirmation request 消极式询证函
  114.purchase requisition 请购单
  115.receiving report 验收报告
  116.gross margin 毛利
  117.manufacturing overhead 制造费用
  118.material requisition 领料单
  119.inventory-taking 存货盘点
  120.bond certificate 债券
  121.stock certificate 股票
  122.audit report 审计报告
  123.entity 被审计单位
  124.addressee of the audit report 审计报告的收件人
  125.unqualified opinion 无保留意见
  126.qualified opinion 保留意见
  127.disclaimer of opinion 无法表示意见
  128.adverse opinion 否定意见