| 序号 | 英语 | 汉语 |
| 1 | ability to perform the work | 履行职责的工作能力 |
| 2 | acceptance procedures | 承接业务的程序 |
| 3 | accountability | 经管责任 |
| 4 | accounting estimate | 会计估计 |
| 5 | accounts receivable listing | 应收帐款名单 |
| 6 | accounts receivable | 应收账款 |
| 7 | accruals listing | 应计项目名单 |
| 8 | accruals | 应计项目 |
| 9 | accuracy | 准确性 |
| 10 | adverse opinion | 否定意见 |
| 11 | aged analysis | 帐龄分析法 |
| 12 | agents | 代理人 |
| 13 | agreed-upon procedures | 程序审查（约定审计业务） |
| 14 | analysis of errors | 分析错误 |
| 15 | anomalous error | 不正常的错误 |
| 16 | appointment ethics | 任命（职业道德） |
| 17 | appointment | 任命 |
| 18 | associated firms | 联合企业 |
| 19 | association of chartered certified accounts(ACCA) | 注册会计师(ACCA) |
| 20 | assurance engagement | 承担鉴证业务 |
| 21 | assurance | 鉴证 |
| 22 | audit | 审计,审核,核数 |
| 23 | audit acceptance | 接受审计 |
| 24 | audit approach | 审计方法 |
| 25 | audit committee | 审计委员会,审计小组 |
| 26 | ahudit engagement | 审计业务约定书 |
| 27 | audit evaluation | 审计评价 |
| 28 | audit evidence | 审计证据 |
| 29 | audit plan | 审计计划 |
| 30 | audit program | 审计程序 |
| 31 | audit report as a means of communication | 审计报告（交流方式） |
| 32 | audit report | 审计报告 |
| 33 | audit risk | 审计风险 |
| 34 | audit sampling | 审计抽样 |
| 35 | audit staffing | 审计工作人员 |
| 36 | audit timing | 审计及时 |
| 37 | audit trail | 审计线索 |
| 38 | auditing standards | 审计准则 |
| 39 | auditors' duty of care | 审计职业审慎性 |
| 40 | auditors' report | 审计报告 |
| 41 | authority attached to ISAs | 遵循ISA（国际审计准则） |
| 42 | automated working papers | （电脑）自动生产的工作底稿 |
| 43 | bad debts | 坏账 |
| 44 | bank | 银行 |
| 45 | bank reconciliation | 银行对账单,余额调节表 |
| 46 | beneficial interests | 收益权 |
| 47 | best value | 最好的价值 |
| 48 | business risk | 经营风险 |
| 49 | cadbury committee | cadbury 委员会 |
| 50 | cash count | 现金盘点 |
| 51 | cash system | 现金循环 |
| 52 | changes in nature of engagement | 改变债务的性质上 |
| 53 | charges and commitments | 费用和佣金 |
| 54 | charities | 慈善团体 |
| 56 | chronology of an audit | 审计的年表 |
| 57 | CIS application controls | CIS 应用控制 |
| 58 | CIS environments stand-alone microcomputers | CIS 环境单机微型计算器 |
| 59 | client screening | 顾客甄别 |
| 60 | closely connected | 紧密联系 |
| 61 | clubs | 俱乐部 |
| 62 | communications between auditors and management | 在审计员和管理者间沟通 |
| 63 | communications on internal control | 内部控制上的沟通 |
| companies act | 公司法 | |
| 65 | comparative financial statements | 比较财务报表 |
| 66 | comparatives | 比较的 |
| 67 | competence | 能力 |
| 68 | compilation engagement | 承接编制（业务） |
| 69 | completeness | 完整性 |
| 70 | completion of the audit | 审计终结 |
| 71 | compliance with accounting regulations | 符合会计规则 |
| 72 | computers assisted audit techniques (CAATs) | 计算器援助的审计技术 (CAATs) |
| 73 | confidence | 信任 |
| 74 | confidentiality | 保密性 |
| 75 | confirmation of accounts receivable | 应收帐款询证函 |
| 76 | conflict of interest | 利益冲突 |
| 77 | constructive obligation | 工程应付款 |
| 78 | contingent asset | 或有资产 |
| 79 | contingent liability | 或有负债 |
| 80 | control environment | 控制环境 |
| 81 | control procedures | 控制程序 |
| 82 | control risk | 控制风险 |
| 83 | controversy | 争论 |
| 84 | corporate governance | 公司治理 |
| 85 | corresponding figures | 相关的数值 |
| 86 | cost of conversion | 转换成本,加工成本 |
| 87 | cost | 成本 |
| 88 | courtesy | 优待 |
| creditors | 债权人 | |
| 90 | current audit files | 本期审计档案 |
| 91 | database management system (DBMS) | 数据库管理制度 (数据管理系统) |
| 92 | date of report | 报告的日期 |
| 93 | depreciation | 折旧 |
| 94 | design of the sample | （抽样）样品的选取 |
| 95 | detection risk | 检查风险 |
| 96 | direct verification approach | 直接核查法 |
| 97 | directional testing | 有方向的抽查 |
| 98 | directors' emoluments | 董事酬金 |
| 99 | directors' serve contracts | 董事服务合约 |
| 100 | disagreement with management | 与经营管理者意见不一致 |
| 101 | disclaimer of opinion | 拒绝表示意见 |
| 102 | distributions | 分销,分派，分配 |
| 103 | documentation of understanding and assessment of control risk | 控制风险评估的文件编集 |
| 104 | documenting the audit process | 审计程序的审计文档 |
| 105 | due care | 应有关注 |
| 106 | due skill and care | 应有的技能和谨慎 |
| 107 | economy | 经济 |
| 108 | education | 教育 |
| 109 | effectiveness | 效用,效果 |
| 110 | efficiency | 效益,效率 |
| 111 | eligibility / ineligibility | 合格、资格 / 无资格 |
| 112 | emphasis of matter | 强调某事项 |
| 114 | engagement letter | 业务约定书 |
| 115 | error | 错误 |
| 116 | evaluating of results of audit procedures | 审计程序结果的评估 |
| 117 | examinations | 检查 |
| 118 | existence | 存在性 |
| 119 | expectations | 期望差距 |
| 120 | expected error | 预期的错误 |
| 121 | experience | 经验 |
| 122 | expert | 专家 |
| 123 | external audit | 审计 |
| 124 | external review reports | 外部复核报告 |
| 125 | fair | 公正 |
| 126 | fee negotiation | 费用谈判 |
| 127 | final assessment of control risk | 控制风险的最终评定 |
| 128 | final audit | 期末审计 |
| 129 | financial statement assertions | 财政报告公布 |
| 130 | financial | 财务 |
| 131 | finished goods | 产成品 |
| 132 | flowcharts | 流程图 |
| 133 | fraud and error | 舞弊 |
| 134 | fraud | 欺诈 |
| 135 | fundamental principles | 基本原理 |
| 136 | general CIS controls | 一般的 CIS 控制 |
| 137 | general reports to mangement | 对管理者的一般报告 |
| 138 | going concern assumption | 持续经营假设 |
| 139 | going concern | 持续经营 |
| 140 | goods on sale or return | 待出售或者退回商品 |
| 141 | goodwill | 商誉 |
| 142 | governance | 统治 |
| 143 | greenbury committee | greenbury 委员会 |
| 144 | guidance for internal auditors | 内部审计员执业指南 |
| 145 | hampel committee | hampel 委员会 |
| 146 | haphazard selection | 随意选择 |
| 147 | hospitality | 款待 |
| 148 | human resources | 人力资源 |
| 149 | IAPS 1000 inter-bank confirmation procedures | IAPS 1000银行询证程序 |
| 150 | IAPS 1001 CIS environments-stand-alone microcomputers | IAPS 1001 CIS 环境-单机微型计算器 |
| 151 | IAPS 1002 CIS environments-on-line computer systems | IAPS 1002 CIS 环境-(与主机)联机计算器系统 |
| 152 | IAPS 1003 CIS environments-database systems | IAPS 1003 CIS 环境- 数据库系统 |
| 153 | IAPS 1005 the special considerations in the audit of small entities | IAPS 1005小企业审计中的特别考虑 |
| 154 | IAS 2 inventories | IAS 2 库存 |
| 155 | IAS 10 events after the balance sheet date | 资产负债表日后事项 |
| 156 | IFAC's code of ethics for professional accountants | IFAC's职业会计的师道德准则 |
| 157 | income tax | 所得税 |
| 158 | incoming auditors | 对收入进行审计的审计员 |
| 159 | independent estimate | 估计 |
| 160 | ineligible for appointment | 无资格被任命 |
| 161 | information technology | 信息技术 |
| 162 | inherent risk | 固有风险 |
| 1 | insurance | 保险 |
| 165 | intangibles | 无形 |
| 166 | integrity | 完整性 |
| 167 | interim audit | 中期审计 |
| 168 | internal auditing | 内部审计 |
| 169 | internal auditors | 内部审计师 |
| 170 | internal control evaluation questionnaires (ICEQs) | 内部控制评价调查表（问卷） |
| 171 | internal control questionnaires (ICQs) | 内部控制调查表 |
| 172 | internal control system | 内部控制系统 |
| 173 | internal review assignment | 内部审计的委派 |
| 174 | international audit and assurance standards board (IAASB) | 国际审计和鉴证准则委员会 (IAASB) |
| 175 | international auditing practice statements (IAPSs) | 国际审计实务声明 (IAPSs) |
| 176 | international federation of accountants (IFAC) | 国际会计师联合会 (IFAC) |
| 177 | inventory system | 盘存制度 |
| 178 | inventory valuation | 存货估价 |
| 179 | ISA 230 documentation | 230审计文档 |
| 180 | ISA 240 fraud and error | 240 欺诈和错误 |
| 181 | ISA 250 consideration of law and regulations | 250 法律法规的考虑 |
| 182 | Isa 260 communications of audit matters with those charge governance | 260 与的审计事项沟通 |
| 183 | isa 300 planning | 300 审计计划 |
| 184 | isa 310 knowledge of the business | 310 对企业的了解 |
| 185 | isa 320 audit materiality | 320审计重要性 |
| 186 | isa 400 accounting and internal control | 400 会计和内部控制 |
| 187 | isa 402 audit considerations relating to entities using service organisations | 402 企业外聘服务机构的审计考虑 |
| 188 | isa 500 audit evidence | 500审计证据 |
| 1 | isa 501 audit evidence-additional considerations for specific items | 501审计证据-特殊情况的特殊考虑 |
| 190 | isa 510 external confirmations | 510外部询证 |
| 191 | isa 520 analytical procedures | 520分析性复核程序 |
| 192 | isa 530 audit sampling | 530审计抽样 |
| 193 | isa 540 audit of accounting estimates | 540会计估计的审计 |
| 194 | isa 560 subsequent events | 560期后事项 |
| 195 | isa 580 management representations | 580管理当局声明书 |
| 196 | isa 610 considering the work of internal auditing | 610 内部审计的考虑 |
| 197 | isa 620 using the work of an expert | 620 使用专家的工作 |
| 198 | isa 700 auditors' report on financial statements | 700财务报表的审计报告 |
| 199 | isa 710 comparatives | 710可比性 |
| 200 | isa 720 other information in documents containing audited financial statements | 720 与财务报表审计相关的其他信息 |
| 201 | isa 910 engagement to review financial statements | 910 受托复阅财务报表 |
| 206 | legal and regulations | 法律和规则 |
| 207 | legal obligation | 法定义务,法定责任 |
| 208 | levels of assurance | 鉴证程度 |
| 209 | liability | 负债 |
| 210 | limitation on scope | 审计范围 |
| 211 | limitation of audit | 审计的局限性 |
| 212 | limitations of controls system | 控制系统的局限性 |
| 213 | litigation and claims | 诉讼和赔偿 |
| 214 | litigation | 诉讼 |
| 215 | loans | 借款,贷款 |
| 216 | long term liabilities | 长期负债 |
| 217 | lowballing | 低价招揽审计业务 |
| 218 | management | 管理 |
| 219 | management integrity | 经营完整 |
| 220 | management representation letter | 管理当局声明书 |
| 221 | marketing | 推销,营销,市场学 |
| 222 | material inconsistency | 重要的矛盾 |
| 223 | material misstatements of fact | 重大误报 |
| 224 | materiality | 重要性 |
| 225 | measurement | 计量 |
| 226 | microcomputers | 微型计算器 |
| 227 | modified reports | 变更报告 |
| 229 | nature | 性质 |
| 230 | negative assurance | 消极鉴证 |
| 231 | net realizable value | 可实现净值 |
| 232 | non-current asset register | 非现金资产的登记本 |
| 233 | non-executive directors | 非执行董事 |
| 234 | non-sampling risk | 非抽样风险 |
| 235 | non-statutory audits | 非法定审计 |
| 236 | objectivity | 客观性 |
| 237 | obligating event | 或有事项 |
| 238 | obligatory disclosure | 或有事项披露 |
| 240 | occurrence | 出现 |
| 241 | on-line computer systems | (与主机)联机计算器系统 |
| 242 | opening balances | 期初余额 |
| 243 | operational audits | 经营审计 |
| 244 | operational work plans | 经营工作计划 |
| 245 | opinion shopping | 意见购买 |
| 246 | other information | 其他的信息 |
| 247 | outsourcing internal audit | 内审外包 |
| 248 | overall review of financial statements | 财务报表的全面复核 |
| 249 | overdue fees | 滞纳金 |
| 250 | overhead absorption | 制造费用分配 |
| 251 | periodic plan | 定期的计划 |
| 252 | permanent audit files | 永久审计档案 |
| 253 | personal relationships | 个人的亲属关系 |
| 254 | planning | 计划 |
| 255 | population | 抽样总体 |
| 256 | precision | 精密，准确 |
| 258 | preliminary assessment of control risk | 控制风险的初次评估 |
| 259 | prepayments | 预付款项 |
| 260 | presentation and disclosure | 表述，披露 |
| 261 | problems of accounting treatment | 会计处理的问题 |
| 262 | procedural approach | 程序方法 |
| 263 | procedures | 程序 |
| 2 | procedures after accepting nomination | 接受任命后的审计程序 |
| 265 | procurement | 采购 |
| 266 | professional duty of confidentiality | 保密的职业职责 |
| 268 | provision | 备抵,准备 |
| 269 | public duty | 公共职责 |
| 270 | public interest | 公众利益 |
| 271 | publicity | 宣传 |
| 272 | purchase ledger | 采购分类账 |
| 273 | purchases and expenses system | 采购和费用循环 |
| 276 | qualified opinion | 保留意见 |
| 278 | qualitative aspects of errors | 错误的性质 |
| 279 | random selection | 随机选择 |
| 280 | reasonable assurance | 合理保证 |
| 281 | reassessing sampling risk | 再评估抽样风险 |
| 282 | reliability | 可靠性 |
| 283 | remuneration | 报酬 |
| 284 | report to management | 对经营的报告 |
| 285 | reporting | 报告 |
| 286 | research and development costs | 研究和开发成本 |
| 287 | reservation of title | 资格保留 |
| 288 | reserves | 准备,储备 |
| 2 | revenue and capital expenditure | 收入和资本支出 |
| 290 | review | 复核 |
| 291 | review and capital expenditure | 复核和资本支出 |
| 295 | rights and obligations | 权力和义务 |
| 297 | risk and materiality | 风险和重要性 |
| 298 | risk-based approach | 以风险为导向的方法 |
| 300 | rotation of auditor appointments | 审计师的轮换 |
| 301 | rules of professional conduct | 职业道德守则 |
| 303 | sales system | 销售制度 |
| 304 | sales tax | 销售税金,营业税 |
| 305 | sales | 销售,销货 |
| 306 | sample size | 样本量 |
| 307 | sampling risk | 抽样风险 |
| 308 | sampling units | 抽样单元 |
| 309 | schedule of unadjusted errors | 未调整的错误表 |
| 310 | scope and objectives of internal audit | 内部审计的范围和目标 |
| 311 | segregation of duties | 职责划分 |
| 312 | service organization | 服务机构 |
| 313 | significant fluctuations or unexpected relationships | 重要影响或未预期的亲属关系 |
| 314 | small entity | 小企业 |
| 316 | sole traders | 个体营业者 |
| 318 | specimen letter on internal control | 内部控制上的样本证书 |
| 319 | stakeholders | 利益相关者 |
| 320 | standardised working papers | 标准工作底稿 |
| 321 | statement 1:integrity,objectivity and independence | 声明 1: 完整，客观性和 |
| 322 | statement 2:the professional duty of confidence | 声明 2: 信任的职业责任 |
| 323 | statement 3: advertising ,publicity and obtaining professional work | 声明 3: 广告，宣传和获得职业工作 |
| 324 | statement 5:changes in professional appointment | 声明 5: 审计聘任的变更 |
| 325 | statistical sampling | 统计抽样 |
| 326 | statutory audit | 法定审计 |
| 328 | statutory duty | 法定责任 |
| 329 | stewardship | 保管责任人 |
| 330 | strategic plan | 战略性计划 |
| 331 | stratification | 分层 |
| 332 | subsequent events | 期后事项 |
| 333 | substantive procedures | 实证性测试程序 |
| 334 | substantive tests | 实质性测试 |
| 335 | sufficient appropriate audit evidence | 充分的适当审计证据 |
| 338 | supervision | 监督 |
| 339 | supervisory and monitoring roles | 监督和监控的角色 |
| 340 | suppliers' statements | 供应商的声明 |
| 341 | system and internal controls | 系统和内部控制 |
| 342 | systematic selection | 系统选择法 |
| 343 | systems-based approach | 系统为导向的方法 |
| 344 | tangible non-current assets | 有形的非流动资产 |
| 345 | tendering | 投标,清偿 |
| 346 | terms of the engagement | 委任的条款 |
| 347 | tests of control | 控制的测试 |
| 348 | the AGM | 股东大会 |
| 349 | the board | 委员会 |
| 350 | three Es | 三E原则 |
| 351 | timing | 准时 |
| 352 | tolerable error | 可容忍误差 |
| 353 | trade accounts payable and purchases | 应付帐款 |
| 354 | trade accounts payable listing | 应付帐款名单 |
| 355 | training | 培训 |
| 356 | treasury | 国库,库房 |
| 357 | TRUE | 真实 |
| 358 | turnbull committee | turnbull 委员会 |
| 359 | ultra vires | 越权 |
| 360 | uncertainty | 不确定性 |
| 361 | undue dependence | 未到(支付)期的未决 |
| 362 | unqualified audit report | 无保留的审计报告 |
| 3 | using the knowledge | 使用知识 |
| 365 | using the work of an expert | 使用专家的工作 |
| 366 | valuation | 计价，估价 |
| 367 | value for money | 现金(交易)价格 |
| 368 | voluntary disclosure | 自愿披露 |
| 369 | wages and salaries | 工资，薪金 |
| 370 | wages system | 工资系统 |
| 371 | work in progress | 在产品 |
| 372 | working papers | 工作底稿 |
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