1.audit审计
2.attestation鉴证
3.credibility可信赖程度
4.auditoffinancialstatements财务报表审计5.agreed-uponprocedures执行商定程序6.highlevelsofassurance高水平保证7.compilation编制8.reliability可靠性9.relevance相关性
10.professionalskepticism职业谨慎11.objectivity客观性
12.professionalcompetence专业胜任能力13.Senior/CPA-in-charge项目经理14.auditengagementletter业务约定书15.recurringaudit连续审计16.theclient委托人
17.changeCPA更换注册会计师18.theexistingCPA现任注册会计师19.thesuccessorCPA后任注册会计师20.theprecedingCPA前任注册会计师21.issuetheauditreport出具审计报告22.expert专家
23.theboardofdirectors董事会
24.knowledgeoftheentity‘sbusiness了解被审计单位情况
25.assessmaterialmisstatementrisks评估重大错报风险
26.deteminethenature，timingandextentoftheauditprocedures确定审计程序的性质、时间和范围
27.ageneralknowledgeof初步了解―――的情况
28.amoreknowledgeof进一步了解的情况29.theprioryear‘sworkingpapers以前年度工作底稿
30.minutesofmeeting会议纪要31.businessrisks经营风险32.appropriateness适当性
33.accountingestimate会计估计
34.managementrepresentations管理层声明35.goingconcernassumption持续经营假设36.auditplan审计计划
37.significantauditareas重点审计领域38.error错误39.fraud舞弊
40.modifiedoradditionalprocedures修改或追加审计程序
41.misappropriationofassets侵占资产42.transactionswithoutsubstance虚假交易43.unusualpressures异常压力
44.thesuspectednoncompliance涉嫌存在违法行为
45.materialiy重要性
46.exceedthematerialitylevel超过重要性水平
47.approachthematerialitylevel接近重要性水平
48.anacceptablylowlevel可接受水平49.theoverallfinancialstatementlevelandinrelatedaccountbalancesandtransactionlevels财务报表层和相关账户、交易层
50.misstatementsoromissions错报或漏报51.aggregate总计
52.subsequentevents期后事项
53.adjustthefinancialstatements调整财务报表
54.performadditionalauditprocedures实施追加的审计程序
55.auditrisk审计风险56.detectionrisk检查风险
57.inappropriateauditopinion不适当的审计意见
