审计鉴证可信赖程度of financial statements 财务报表审计procedures 执行商定程序levels of assurance 高水平保证编制可靠性相关性skepticism 职业谨慎客观性12. professional competence 专业胜任能力CPA-in-charge 项目经理engagement letter 业务约定书audit 连续审计client 委托人CPA 更换注册会计师existing CPA 现任注册会计师successor CPA 后任注册会计师preceding CPA前任注册会计师the audit report 出具审计报告专家board of directors 董事会of the entity‘ s business 了解被审计单位情况material misstatement risks评估重大错报风险 the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 general knowledge of 初步了解―――的情况more knowledge of 进一步了解的情况prior year‘s working papers 以前年度工作底稿of meeting 会议纪要risks 经营风险适当性estimate 会计估计representations 管理层声明concern assumption 持续经营假设plan 审计计划audit areas 重点审计领域错误舞弊or additional procedures 修改或追加审计程序 of assets 侵占资产without substance 虚假交易pressures 异常压力suspected noncompliance 涉嫌存在违法行为重要性the materiality level 超过重要性水平the materiality level 接近重要性水平acceptably low level 可接受水平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or omissions 错报或漏报1总计events 期后事项the financial statements 调整财务报表additional audit procedures 实施追加的审计程序risk 审计风险risk 检查风险audit opinion 不适当的审计意见misstatement 重大的错报misstatement 可容忍错报acceptable level of detection risk 可接受的检查风险level of material misstatement risk 重大错报风险的评估水平business 小规模企业system 会计系统of control 控制测试test 穿行测试沟通流程图of internal control 重新执行evidence 审计证据procedures 实质性程序认定存在发生完整性obligations 权利和义务 allocation 计价和分摊截止准确性分类检查of counting 监盘观察函证计算procedures 分析程序核对追查sampling 审计抽样误差error 预期误差总体risk 抽样风险risk 非抽样风险unit 抽样单位sampling 统计抽样error 可容忍误差of under reliance 信赖不足风险of over reliance 信赖过度风险of incorrect rejection 误拒风险risk of incorrect acceptance 误受风险 trial balance 试算平衡表cross-referencing 索引和交叉索引现金收入2disbursement 现金支出statement 银行对账单reconciliation 银行存款余额调节表sheet date 资产负债表日value 可变现净值room仓库invoice 销售发票list 价目表confirmation request 积极式询证函confirmation request 消极式询证函 requisition 请购单report 验收报告margin 毛利overhead 制造费用requisition 领料单存货盘点certificate 债券certificate 股票report 审计报告被审计单位of the audit report 审计报告的收件人 opinion 无保留意见opinion 保留意见of opinion 无法表示意见opinion 否定意见审计词汇审计法 Audit Law, Audit Act 审计法实施条例 the Implementary Rules of the Audit law审计标准 audit criteria，audit standard审计准则 auditing standard审计原则 auditing principles审计手册 audit manual公认审计准则 Generally Accepted Auditing Standards审计法律规范 audit laws and regulations审计体制 audit system审计权限 audit purview； audit jurisdiction；audit mandate审计职责 audit responsibility审计监督 audit supervision； supervision through auditing审计管辖权 audit jurisdiction审计执法 implementation of audit laws and regulations审计处理 audit sanction审计处罚 audit penalty依法审计 conduct auditing in accordance with laws审计意见 audit opinion审计决定 audit decision审计建议 audit suggestion, audit recommendation复核意见 conclusion of audit review审计复议 audit appeal3审计听证 audit hearing审计复核 audit review审计战略 audit strategy审计计划 audit plan审计方案 auditing program审计目标 auditing objective审计范围 audit scope审计内容 audit coverage审计结论 audit conclusion审计任务 audit assignments审计结果 audit finding审计报告 audit report审计方法 audit method审计过程 auditing process审计证据 audit evidence审计测试 audit test审计风险 audit risk审计抽样 audit sampling审计软件 audit software审计程序 auditing procedures审计调查 audit investigation审计小组 audit team审计线索 audit trail工作底稿 working paper绕过计算机审计 auditing around the computer 通过计算机审计 auditing through the computer 计算机辅助审计 computer-assited audit信息技术审计 IT audit 合法性审计 compliance audit, regularity audit 合规性审计 compliance audit综合审计 comprehensive audit效益审计 value for money audit （VFM audit）绩效审计 performance audit财务审计 financial audit财务报表审计 financial statement audit财务收支审计 audit of financial revenues and expenditures决算审计 final account audit经济责任审计 accountability audit任中经济责任审计 middle term accountability audit离任经济责任审计 term-end accountability audit管理审计 management audit项目审计 project audit外部审计 external audit内部审计 internal audit政府审计 government audit联合审计 joint audit实地审计 field audit期末审计 final audit期中审计 interim audit定期审计 periodic audit初次审计 initial audit初步审计 preliminary audit事后审计 post-audit4事前审计 pre-audit事中审计 concurrent audit专项审计 special audit法定审计 statutory audit后续审计 successive audit跟踪审计 follow up audit全过程审计 whole process auditing突击审计 surprise audit审计报告 audit report标准报告 standard report长式报告 long-form report短式报告 short-form report审计工作报告 audit working report审计结果公告 Announcement of Audit Findings 审计长 Auditor General副审计长 Deputy Auditor General审计主任 chief auditor资深审计师 senior auditor审计师（员） auditor注册内部审计师 certified internal auditor （CIA）注册信息系统审计师 certified information systems auditor（CISA）注册公共会计师 certified public accountant （CPA）特许会计师 chartered accountant（CA）审计经费 audit funds审计业务费 audit operating expense 审计专项经费 special funds for auditing 无保留意见:unqualified opinion保留意见 qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion5。