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successive 审计 ation 鉴证 ility 可信赖程度 of financial statements 财务报表审计 -upon procedures 执行商定程序 levels of assurance 高水平保证 ation 编制 ility 可靠性 nce 相关性 sional skepticism 职业谨慎 ivity 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 ing 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 dge 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 ne 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 prior year‘s working papers 以前年度工作底稿 s of meeting 会议纪要 ss risks 经营风险 riateness 适当性 ting estimate 会计估计 ment representations 管理层声明 concern assumption 持续经营假设 plan 审计计划 icant audit areas 重点审计领域 错误 舞弊 ed or additional procedures 修改或追加审计程序 ropriation of assets 侵占资产 ctions without substance 虚假交易 l pressures 异常压力 suspected noncompliance 涉嫌存在违法行为 aliy 重要性 the materiality level 超过重要性水平 ch 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 tements or omissions 错报或漏报 ate 总计 uent events 期后事项 the financial statements 调整财务报表 m additional audit procedures 实施追加的审计程序 risk 审计风险 ion risk 检查风险 opriate audit opinion 不适当的审计意见 al misstatement 重大的错报 ble misstatement 可容忍错报 acceptable level of detection risk 可接受的检查风险
ed level of material misstatement risk 重大错报风险的评估水平
business 小规模企业
ting system 会计系统
of control 控制测试
-through test 穿行测试
ication沟通
art 流程图
ormance of internal control 重新执行
evidence 审计证据
ntive procedures 实质性程序
ions认定
nce存在
ence发生
teness完整性
and obligations 权利和义务
ionand allocation 计价和分摊
截止
cy准确性
fication分类
tion检查
ision of counting 监盘
ation观察
mation函证
ation计算
ical procedures 分析程序
核对
追查
sampling 审计抽样
误差
ed error 预期误差
tion总体
ng risk 抽样风险
-sampling risk 非抽样风险
ng unit 抽样单位
tical sampling 统计抽样
ble error 可容忍误差
k of under reliance 信赖不足风险
k of over reliance 信赖过度风险
k of incorrect rejection 误拒风险
risk of incorrect acceptance 误受风险
g trial balance 试算平衡表
nd cross-referencing 索引和交叉索引
ceipt 现金收入
disbursement 现金支出
statement 银行对账单
reconciliation 银行存款余额调节表
e sheet date 资产负债表日
lizable value 可变现净值
room仓库
invoice 销售发票
list 价目表
ve confirmation request 积极式询证函
ve confirmation request 消极式询证函
se requisition 请购单
ing report 验收报告
margin 毛利
cturing overhead 制造费用
al requisition 领料单
ory-taking存货盘点
certificate 债券
certificate 股票
report 审计报告
被审计单位
see of the audit report 审计报告的收件人
ified opinion 无保留意见
ied opinion 保留意见
imer of opinion 无法表示意见
e 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 appeal
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。