审计中常用英语，小编为您整理如下：

1.Letter of Engagement审计业务约定书

2.Assurance engagement and external audit鉴证业务和外部审计

3.Audit approach审计方法

4.Staffing人员安排

5.Deadline截止日期

6.Group Audit集团审计

7.Materiality重要性

8.Fraud舞弊;欺诈

9.Professional skepticism职业怀疑

10.Going concern永续经营

11.Tolerable Error可容忍错误

12.True and fair presentation真实公允披露

13.Reasonable assurance合理保证

14.Appointment, removal and resignation of auditors注册会计师(审计人员)的聘用、解聘和辞职

15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion

审计意见类型：无保留意见，保留意见，否定意见，无法表示意见

16.Due care合理关注

17.Independence独立

18.Integrity诚信

19.Audit risk = inherent risk x control risk x detection risk

审计风险=固有风险x控制风险x检查风险

20.Assessing the risks of material misstatement and fraud估计(评估)重大错报或舞弊的风险

21.Analytical procedure分析程序22.Audit documentation: working paper审计记录：工作底稿

23.Rely on the work of experts依靠专家工作

24.Internal audit内部审计

25.Evaluation of internal control内部控制评估

26.Test of control控制测试test of design, test of operation

27.Substantive procedure (time, nature, extent)实质性程序(时间、性质和程度)

28.Transaction cycle交易循环

29.Audit evidence审计证据

30.Population(样本选取的)总体

31.Assertion认定

32.Classification分类

33.Completeness完整性

34.Occurrence发生

35.Existence存在

36.Measurement计量

37.Presentation列示

38.Disclosure披露

39.Accuracy精确，精准(准确性)

40.Rights权利

41.Valuation估值

42.Obligation义务

43.Positive/negative confirmation积极/消极函证

44.Counting盘点

45.Cut-off截止测试

46.Subsequent events随后事项(期后事项)

47.Quality control质量控制

48.Management representation管理层声明

49.‘Emphasis of matter’ paragraph强调事项段

50.Corporate governance公司治理机制51.Assessment评估

52.Internal Control System内部控制制度

53.Test of control控制测试

54.Accounting System会计制度

55.Seek寻找

56.Reduced减少的

57.Extensive延展的

58.Substantive procedures实质性程序

59.Transaction交易

60.Balance余额

61.Materiality:重要性

62.Omission：遗漏

63.Misstatement：错报

64.Materiality level:重要性水平

65.Influence：影响

66.Economic decision：经济决策

67.Therefore：因此

68.Ensure：确保

69.Discover：发现

70.Rather than：除了、而不是

71.Risk exposure：风险敞口

72.Point of view：观点

73.Sales：销售收入

74.Base：基数;基础

75.Pre-tax：税前

76.Percentage：百分比

77.Guidance指引，指导

78.Entity主体

79.Sufficient足够的，充足的

80.Identify识别，辨认

81.Due to由于

82.Audit procedure审计程序

83.ISA， International Standard on Audit国际审计准则

84.Essential实质的，本质的

85.Aspect方面

86.In accordance with和……一致，遵照

87.Continuous持续的，连续的

88.Dynamic动态的

89.Throughout(表示时间)自始至终，在……期间

90.Observation观察

91.Inspection检查

92.Regulatory监管的，调整的

93.Reporting framework报告框架

94.Nature性质

95.Business risk商业风险

96.Undertake担任，承揽，保证

97.Occurrence: 发生

98. Accuracy: 准确性

99.Cut-off: 截止

100.Classification: 分类

101.Existence: 存在

102.Rights and obligations: 权利和义务

103.Completeness: 完整性

104.Valuation and allocation: 计价和分摊

105.Occurrence and rights and obligations: 发生及权利和义务

106.Completeness: 完整性

107.Classification and understandability: 分类和可理解性

108.Accuracy and valuation: 准确性和计价

109. Assertion: 认定

110. Assertions about presentation and disclosure: 与列报相关的认定

111. Substantive testing(实质性程序)

112. Sales and trade receivables(销售和收款)

113. Purchase and trade payables(采购和付款)

114. Inventory and store(存货和仓储)

115. Financing and investment(筹资和投资)

116. Bank and cash(银行资金和现金)

117. Analytical review分析性复核

118. Analytical procedure分析程序

119. Provision for doubtful debts坏账准备

110. Letter of Confirmation(函证)

111. Positive/negative confirmation(积极/消极函证)

112. Observe and record观察和记录

113. Follow up后续跟进

114.Inspection(检查)

115.Inquiry(询问)(seeking information from knowledgeable persons)

116.Confirmation(函证)(a specific type of enquiry, the process of obtaining a representation from a third party)

117. Recalculation(重新计算)(checking the mathematical accuracy of documents or records)

118.Re performance(重新执行)(the auditor’s independence execution of procedures previously performed by entity staff)