1、1abilitytoperformthework能力履行工作2acceptanceprocedures承兑程序过程3accountability经管责任,问责性4accountingestimate会计估计5accountsreceivablelisting应收帐款挂牌6accountsreceivable应收账款7accrualslisting应计项目挂牌8accruals应计项目9accuracy准确性10adverseopinion否定意见11agedanalysis年老的分析（法,学）研究12agents代理人13agreed-uponprocedures约定审查业务14analysi
2、soferrors错误的分析（法,学）研究15anomalouserror反常的错误16appointmentethics任命伦理学17appointment任命18associatedfirms联合的坚挺19associationofcharteredcertifiedaccounts（ACCA）特计的证（经执业的结社（ACCA）20assuranceengagement保证债务21assurance保证22audit审计,审核,核数23auditacceptance审计承兑24auditapproach审计靠近25auditcommittee审计委员会,审计小组26ahuditengage
3、ment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审计报告如一个通讯方法32auditreport审计报告33auditrisk审计风险34auditsampling审计抽样35auditstaffing审计工作人员36audittiming审计定时37audittrail审计线索38auditingstandards审计准则39auditorsdutyofcare审计（查帐）员的抚养责任40auditor
4、sreport审计报告41authorityattachedtoISAs代理权附上到国际砂糖协定42automatedworkingpapers自动化了工作文件43baddebts坏账44bank银行45bankreconciliation银行对账单,余额调节表46beneficialinterests受益权47bestvalue最好的价值48businessrisk经营风险49cadburycommitteecadbury委员会50cashcount现金盘点51cashsystem兑现系统52changesinnatureofengagement改变债务的性质上53chargesandcom
5、mitments费用和评论54charities宽大55tomwallstom墙壁56chronologyofanaudit一审计的年代表57CISapplicationcontrolsCIS申请控制58CISenvironmentsstand-alonemicrocomputersCIS环境单机微型计算器59clientscreening委托人甄别60closelyconnected接近地连接61clubs俱乐部62communicationsbetweenauditorsandmanagement通讯在审计（查帐）员和经营之间63communicationsoninternalcontro
6、l内部控制上的通讯64companiesact公司法65comparativefinancialstatements比较财务报表66comparatives比较的67competence能力68compilationengagement编辑债务69completeness完整性70completionoftheaudit审计的结束71compliancewithaccountingregulations符合的作法会计规则72computersassistedaudittechniques（CAATs）计算器援助的审计技术（CAATs）73confidence信任74confidentialit
7、y保密性75confirmationofaccountsreceivable应收帐款的查证76conflictofinterest利益冲突77constructiveobligation建设的待付款78contingentasset或有资产79contingentliability或有负债80controlenvironment控制环境81controlprocedures控制程序82controlrisk控制风险83controversy论战84corporategovernance公司治理,公司管制85correspondingfigures相应的计算86costofconversion转
8、换成本,加工成本87cost成本88courtesy优待89creditors债权人90currentauditfiles本期审计档案91databasemanagementsystem（DBMS）数据库管理制度（数据管理系统）92dateofreport报告的日期93depreciation折旧,贬值94designofthesample样品的设计95detectionrisk检查风险96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontra
9、cts董事服务合约100disagreementwithmanagement与经营的不一致101disclaimerofopinion拒绝表示意见102distributions分销,分派103documentationofunderstandingandassessmentofcontrolrisk控制风险的协商和评定的文件编集104documentingtheauditprocess证明审计程序105duecare应有关注106dueskillandcare到期的技能和谨慎107economy经济108education教育109effectiveness效用,效果110efficienc
10、y效益,效率111eligibility/ineligibility合格/无被选资格112emphasisofmatter物质的强调113engagementeconomics债务经济学114engagementletter业务约定书115error差错116evaluatingofresultsofauditprocedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expectederror预期的错误121experience经验122expert专家123externalaudit独立审计124exte
11、rnalreviewreports外部的评论报告125fair公正126feenegotiation费谈判127finalassessmentofcontrolrisk控制风险的确定评定128finalaudit期末审计129financialstatementassertions财政报告宣称130financial财务131finishedgoods产成品132flowcharts流程图133fraudanderror舞弊134fraud欺诈135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportsto
12、mangement对（牛犬等的）疥癣的一般报告138goingconcernassumption持续经营假设139goingconcern持续经营140goodsonsaleorreturn货物准许退货买卖141goodwill商誉142governance统治143greenburycommitteegreenbury委员会144guidanceforinternalauditors指导为内部审计员145hampelcommitteehampel委员会146haphazardselection随意选择147hospitality款待148humanresources人力资源149IAPS10
13、00inter-bankconfirmationproceduresIAPS1000在中间-银行查证程序过程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS环境-单机微型计算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS环境-（与主机）联机计算器系统152IAPS1003CISenvironments-databasesystemsIAPS1003CIS环境-数据库系统153IAPS1005thespecialconsiderationsin
14、theauditofsmallentities在小的个体审计中的IAPS1005特别的考虑154IAS2inventories信息家电2库存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家电10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德准则为职业会计师157incometax所得税158incomingauditors收入审计（查帐）员159independentestimate独立的估计160ineligibleforappointment无被选资格的为任命161
15、informationtechnology信息技术162inherentrisk固有风险163initialcommunication签署通讯164insurance保险165intangibles无形166integrity完整性167interimaudit中期审计168internalauditing内部审计169internalauditors内部审计师170internalcontrolevaluationquestionnaires（ICEQs）内部控制评价调查表171internalcontrolquestionnaires（ICQs）内部控制调查表172internalcont
16、rolsystem内部控制系统173internalreviewassignment内部的评论转让174internationalauditandassurancestandardsboard（IAASB）国际的审计和保证标准登船（IAASB）175internationalauditingpracticestatements（IAPSs）国际的审计实务声明（IAPSs）176internationalfederationofaccountants（IFAC）国际会计师联合会（IFAC）177inventorysystem盘存制度178inventoryvaluation存货估价179ISA2
17、30documentation文件编制180ISA240fraudanderror国际砂糖协定240欺诈和错误181ISA250considerationoflawandregulations法和规则的国际砂糖协定250考虑182Isa260communicationsofauditmatterswiththosechargegovernance审计物质的国际砂糖协定260通讯由于那些索价统治183isa300planningisa300计划编制184isa310knowledgeofthebusiness企业的isa310知识185isa320auditmateriality审计重要性186
18、isa400accountingandinternalcontrolisa400会计和内部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations与正在使用的个体有关的isa402个审计考虑服务组织188isa500auditevidence审计证据189isa501auditevidence-additionalconsiderationsforspecificitemsisa501个审计证据-补偿为特殊条款190isa510externalconfirmationsisa510个外部的查证191isa
19、520analyticalprocedures分析性程序192isa530auditsampling审计抽样193isa540auditofaccountingestimates解释估计的isa540审计194isa560subsequentevents期后事项195isa580managementrepresentations管理当局声明书196isa610consideringtheworkofinternalauditingisa610以内部审计的工作看来197isa620usingtheworkofanexpertisa620使用专家的工作198isa700auditorsreport
20、onfinancialstatements财务报表上的isa700审计（查帐）员的报告199isa710comparativesisa710个比较的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720证券包含audited财务报表的其他信息201isa910engagementtoreviewfinancialstatementsisa910债务复阅财务报表202isasandrssisas和rss203jointmonitoringunit连接检验单位204knowledgeoftheen
21、titysbusiness个体的企业知识205lawandregulations法和规则206legalandregulations法定权利和规则207legalobligation法定义务,法定责任208levelsofassurance保险程度,保障水平209liability负债210limitationonscope审计范围限制211limitationofaudit审计的提起诉讼的限期212limitationsofcontrolssystem控制系统的提起诉讼的限期213litigationandclaims诉讼和赔偿214litigation诉讼215loans借款,贷款216l
22、ongtermliabilities长期负债217lowballinglowballing218management管理219managementintegrity经营完整220managementrepresentationletter管理当局声明书221marketing推销,营销,市场学222materialinconsistency决定性的前后矛盾223materialmisstatementsoffact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modifiedreports变更报告228narrati
23、venotes叙述证券229nature性质230negativeassurance消极保证231netrealizablevalue可实现净值232non-currentassetregister非本期的财产登记233non-executivedirectors非执行董事234non-samplingrisk非抽样风险235non-statutoryaudits目标236objectivity客观性237obligatingevent负有责任事件238obligatorydisclosure有拘束的揭示239obtainingwork获得工作240occurrence出现241on-line
24、computersystems（与主机）联机计算器系统242openingbalances期初余额243operationalaudits经营审计,作业审计244operationalworkplans操作上的工作计划245opinionshopping意见购物246otherinformation其他的信息247outsourcinginternalaudit支援外包的内部核数248overallreviewoffinancialstatements财务报表的包括一切的评论249overduefees超储未付费250overheadabsorption管理费用分配251periodicpla
25、n定期的计划252permanentauditfiles永久审计档案253personalrelationships个人的亲属关系254planning计划编制255population抽样总体256precision精密257prefacetoISAsandRSs国际砂糖协定的序文和债券附卖回交易258preliminaryassessmentofcontrolrisk控制风险的预备评定259prepayments预付款项260presentationanddisclosure提示和揭示261problemsofaccountingtreatment会计处理的问题262procedurala
26、pproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序过程在接受提名之后265procurement采购266professionaldutyofconfidentiality保密的职业责任267projectionoferrors错误的规划268provision备抵,准备269publicduty公共职责270publicinterest公众利益271publicity宣传272purchaseledger购货分类账273purchasesandexpensessystem买和费用系统274purchasesc
27、ut-off买截止275putonenquiry询价上的期货买卖276qualifiedopinion保留意见277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors错误的性质上的方面279randomselection随机选择280reasonableassurance合理保证281reassessingsamplingrisk再评价抽样风险282reliability可靠性283remuneration报酬284reporttomanagement对经营的报告285reporting报告286researchanddevelopmen
28、tcosts研究和开发成本287reservationoftitle保留288reserves准备,储备289revenueandcapitalexpenditure岁入和资本支出290review评论291reviewandcapitalexpenditure评论和资本支出292review评论293reviewengagement复阅债务294rights认股权295rightsandobligations认股权和待付款296rightstoinformation对信息的认股权297riskandmateriality风险和重要性298risk-basedapproach以风险为基础的方式
29、299romalpacaseromalpa个案300rotationofauditorappointments审计（查帐）员任命的循环301rulesofprofessionalconduct职业道德守则302salescut-off销售截止303salessystem销售（货）制度304salestax销售税,营业税305sales销售,销货306samplesize样本量307samplingrisk抽样风险308samplingunits抽样单位309scheduleofunadjustederrors未调整的错误表310scopeandobjectivesofinternalaudit内部核数的范围和目标311segregationofduties职责划分312serviceorganization服务组织313significantfluctuationsorunexpectedrelationships可重视的（市价）波动或不能预料的亲属关系315smallerentities比较小的个体316soletraders个体营业者317sourcesofknowledge
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