1.audit 审计 "=
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2.attestation 鉴证 {798=pC<.
3.credibility 可信赖程度 : sFo
4.audit of financial statements 财务报表审计 +9TV: T
5.agreed-upon procedures 执行商定程序 g083J}08
6.high levels of assurance 高水平保证 OqtQA#uL
7.compilation 编制 So?m?,!W
8.reliability 可靠性 y !F:m=x<
9.relevance 相关性 3zbXAR*
10.professional skepticism 职业谨慎 TWtC-w I;
11.objectivity 客观性 bZu$0IG
12. professional competence 专业胜任能力 jBS'g{y-!
13.Senior/CPA-in-charge 项目经理 iFSJ4 W(
14.audit engagement letter 业务约定书 !f
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15.recurring audit 连续审计 Rw/Ciw2@?
16.the client 委托人 f0OgK<.>T
17.change CPA 更换注册会计师 R<>tDwsZGa
18.the existing CPA 现任注册会计师 D]jkR} t
19.the successor CPA 后任注册会计师 # 9V'';:
20.the preceding CPA前任注册会计师 ;e2Ij
21.issue the audit report 出具审计报告 ("b*? : B
22.expert 专家 V>AS%lXj
23.the board of directors 董事会 2g0K76=Co:
24.knowledge of the entity‘ s business 了解被审计单位情况 XYMxG:
25.assess material misstatement risks评估重大错报风险 RFB(d=o5S
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b##1hm~+
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27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 EPv%LX_j
29.the prior year‘s working papers 以前年度工作底稿 '\
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30.minutes of meeting 会议纪要 !KAsvF,j
31.business risks 经营风险 g(nK$ ,c
32.appropriateness 适当性 O hi D
33.accounting estimate 会计估计 QsM*wT&aa
34.management representations 管理层声明 (ZS/@He
35.going concern assumption 持续经营假设 - {0g#G
36.audit plan 审计计划 p+vh[+yp
37.significant audit areas 重点审计领域 U[ bgu#P;
38.error 错误 8sH50jeP
39.fraud舞弊 j!7Qw 8
40.modified or additional procedures 修改或追加审计程序 [#>{4qY2
41.misappropriation of assets 侵占资产 (m/aV
42.transactions without substance 虚假交易 w1c w1xX*
43.unusual pressures 异常压力 ldYeX+J
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44.the suspected noncompliance 涉嫌存在违法行为 svqvG7
45.materialiy 重要性 Nkx0CG*
46.exceed the materiality level 超过重要性水平 i0iez9B
47.approach the materiality level 接近重要性水平 I.-v?1>,
48.an acceptably low level 可接受水平 x_k S
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49.the 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 ]H>+ m
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50.misstatements or omissions 错报或漏报 
