審計(jì)

客戶關(guān)系和審計(jì)業(yè)務(wù)的接受與保持

Acceptance and continuance of client and audit engagement

訪問控制

Access controls

接觸信息/審計(jì)工作底稿

Access to information / Audit documentation

否定意見

Adverse opinion

替代程序

Alternative procedures

分析程序

Analytical procedures

在集團(tuán)層面實(shí)施的分析程序

Analytical procedures at group level

年度報(bào)告

Annual report

適用的財(cái)務(wù)報(bào)告框架

Applicable financial reporting framework

按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)得到恰當(dāng)會(huì)計(jì)處理和披露

Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework

(審計(jì)證據(jù)的)適當(dāng)性

Appropriateness (of audit evidence)

認(rèn)定

Assertions

評估

Assess

保證

Assurance

審計(jì)調(diào)整

Audit adjustment

審計(jì)工作底稿

Audit documentation/Audit working paper

審計(jì)證據(jù)

Audit evidence

審計(jì)檔案

Audit file

會(huì)計(jì)師事務(wù)所

Audit firm/Accounting firm

審計(jì)意見

Audit opinion

審計(jì)計(jì)劃

Audit plan

審計(jì)風(fēng)險(xiǎn)

Audit risk

審計(jì)抽樣(抽樣)

Audit sampling (sampling)

注冊會(huì)計(jì)師（審計(jì)師）

Auditor

注冊會(huì)計(jì)師與財(cái)務(wù)信息

Auditor and financial information

注冊會(huì)計(jì)師的專家

Auditor’s expert

注冊會(huì)計(jì)師的點(diǎn)估計(jì)或區(qū)間估計(jì)

Auditor’s point estimate or auditor’s range

導(dǎo)致非無保留意見的事項(xiàng)段

Basis for modification paragraph

業(yè)務(wù)流程

Business process

（交易的）商業(yè)理由

Business rationale

經(jīng)營風(fēng)險(xiǎn)業(yè)務(wù)風(fēng)險(xiǎn)

Business risk

明顯微小

Clearly trivial

比較財(cái)務(wù)報(bào)表

Comparative financial statements

比較信息

Comparative information

被審計(jì)單位的互補(bǔ)性控制

Compensating controls of entity under audit

完整性

Completeness

對集團(tuán)具有財(cái)務(wù)重大性的單個(gè)組成部分

Components that are of individual financial significance to the group

計(jì)算機(jī)輔助審計(jì)技術(shù)

Computer-assisted audit techniques

審計(jì)的前提條件

Conditions for an audit

詢證函

Confirmation

合并過程

Consolidation process

控制活動(dòng)

Control activities

控制環(huán)境

Control environment

控制風(fēng)險(xiǎn)

Control risk

與審計(jì)相關(guān)的控制

Controls relevant to the audit

公司治理

Corporate governance

對應(yīng)數(shù)據(jù)

Corresponding figures

截止

Cut-off/As of (date)

報(bào)告日（與質(zhì)量控制相關(guān)）

Date of report (in relation to quality control)

財(cái)務(wù)報(bào)表批準(zhǔn)日

Date of the approval of the financial statements

審計(jì)報(bào)告日

Date of the auditor’s report

財(cái)務(wù)報(bào)表日

Date of the financial statements

設(shè)計(jì)、執(zhí)行和維護(hù)適當(dāng)?shù)目刂?

Design, implement and maintain adequate controls (over)

檢查風(fēng)險(xiǎn)

Detection risk

偏差

Deviations

無法表示意見

Disclaimer of opinion

雙重目的測試

Dual-purpose test

強(qiáng)調(diào)事項(xiàng)段

Emphasis of matter paragraph

業(yè)務(wù)工作底稿

Engagement documentation/working paper

業(yè)務(wù)約定書

Engagement letter

項(xiàng)目合伙人

Engagement partner

項(xiàng)目質(zhì)量控制復(fù)核

Engagement quality control review

項(xiàng)目質(zhì)量控制復(fù)核人員

Engagement quality control reviewer

項(xiàng)目組

Engagement team

被審計(jì)單位的風(fēng)險(xiǎn)評估過程

Entity’s risk assessment process

評價(jià)

Evaluate

可能導(dǎo)致對被審計(jì)單位持續(xù)經(jīng)營能力產(chǎn)生重大疑慮的事項(xiàng)或情況

Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern

不符事項(xiàng)

Exception

存在

Existence

有經(jīng)驗(yàn)的注冊會(huì)計(jì)師

Experienced auditor

專長

Expertise

信賴程度

Extent of reliance

函證

External confirmation

事實(shí)錯(cuò)報(bào)、判斷錯(cuò)報(bào)和推斷錯(cuò)報(bào)

Factual misstatements, judgemental misstatements and projected misstatements

財(cái)務(wù)報(bào)表

Financial statements

舞弊

Fraud

舞弊風(fēng)險(xiǎn)因素

Fraud risk factors

虛假財(cái)務(wù)報(bào)告

Fraudulent financial reporting

對財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要

Fundamental to users’ understanding of the financial statements

治理

Governance

集團(tuán)

Group

集團(tuán)項(xiàng)目合伙人

Group engagement partner

集團(tuán)層面控制

Group-wide controls

歷史財(cái)務(wù)信息

Historical financial information

識別、評估和應(yīng)對重大錯(cuò)報(bào)風(fēng)險(xiǎn)

Identify, assess and respond to risk of material misstatement

無法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)

Inability to obtain sufficient appropriate audit evidence

后任注冊會(huì)計(jì)師

Incoming auditor

不一致

Inconsistency

獨(dú)立性

Independence

與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng)

Information system relevant to financial reporting

審計(jì)的固有限制

Inherent limitation of audit

固有風(fēng)險(xiǎn)

Inherent risk

首次審計(jì)業(yè)務(wù)

Initial audit engagement

生成、記錄、處理和報(bào)告交易

Initiate, record, process and report transactions

詢問

Inquiry

檢查

Inspection

中期財(cái)務(wù)信息或報(bào)表

Interim financial information or statements

內(nèi)部審計(jì)師

Internal auditors

內(nèi)部控制

Internal control

內(nèi)部控制缺陷

Internal control deficiency

國際財(cái)務(wù)報(bào)告準(zhǔn)則

International Financial Reporting Standards

調(diào)查

Investigate

財(cái)務(wù)報(bào)表報(bào)出日

Issuance date of the financial statements

信息技術(shù)應(yīng)用控制

IT application controls

信息技術(shù)環(huán)境

IT environment

會(huì)計(jì)分錄和其他調(diào)整

Journal entries and other adjustments

會(huì)計(jì)分錄

Journal entry/entries

嚴(yán)重程度

Level of significance

上市公司實(shí)體

Listed entity

管理層

Management

管理層偏向

Management bias

管理層凌駕于控制之上

Management override of controls

管理當(dāng)局聲明書

Management representation letter

管理層對其自身責(zé)任的認(rèn)可與理解

Management’s acknowledgement and understanding of its responsibilities

管理層的專家

Management’s expert

重大類別的交易、賬戶余額和披露

Material classes of transactions, account balances and disclosure

重大不確定性

Material uncertainty

財(cái)務(wù)報(bào)表整體的重要性

Materiality for the financial statements as a whole

侵占資產(chǎn)

Misappropriation of assets

錯(cuò)報(bào)

Misstatement

對事實(shí)的錯(cuò)報(bào)

Misstatement of fact

非標(biāo)準(zhǔn)審計(jì)報(bào)告

Modified audit report

非無保留意見

Modified opinion

監(jiān)控

Monitoring

對控制的監(jiān)督

Monitoring of controls

審計(jì)程序的性質(zhì)、時(shí)間安排和范圍

Nature, timing and extent of audit procedures

消極式函證

Negative confirmation

網(wǎng)絡(luò)事務(wù)所

Network firm

違反法律法規(guī)

Non-compliance

未回函

Non-response

非抽樣風(fēng)險(xiǎn)

Non-sampling risk

觀察

Observation

發(fā)生

Occurrence

期初余額

Opening balances

內(nèi)部控制的運(yùn)行有效性

Operating effectiveness of internal control

其他信息

Other information

其他事項(xiàng)段

Other matter paragraph

會(huì)計(jì)估計(jì)的結(jié)果

Outcome of an accounting estimate

超出正常經(jīng)營過程

Outside the normal course of business

總體審計(jì)方案

Overall audit approach

總體審計(jì)策略

Overall audit strategy

總體結(jié)論

Overall conclusion

總體應(yīng)對措施

Overall responses

合伙人

Partner

實(shí)際執(zhí)行的重要性

Performance materiality

人員

Personnel

廣泛性

Pervasive

計(jì)劃活動(dòng)

Planning activities

總體

Population/Overall

積極式函證

Positive confirmation

執(zhí)業(yè)人員

Practitioner

前任注冊會(huì)計(jì)師

Predecessor auditor

初步業(yè)務(wù)活動(dòng)

Preliminary engagement activities

與管理層和治理層（如適用）責(zé)任相關(guān)的執(zhí)行審計(jì)工作的前提

Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted

編制和列報(bào)財(cái)務(wù)報(bào)表

Prepare and present the financial statements

列報(bào)與披露

Presentation and disclosure

收入確認(rèn)存在舞弊風(fēng)險(xiǎn)的假定

Presumed fraud risks in revenue recognition

防止或發(fā)現(xiàn)并糾正重大錯(cuò)報(bào)

Prevent or detect and correct material misstatement

專業(yè)勝任能力

Professional competence

職業(yè)判斷

Professional judgment

職業(yè)懷疑態(tài)度

Professional skepticism

業(yè)務(wù)執(zhí)行

Provision of service/Delivery of service

通常對決定財(cái)務(wù)報(bào)表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)定

Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements

具有適當(dāng)資格的外部人員

Qualified external person

保留意見

Qualified opinion

量化財(cái)務(wù)影響

Quantification of the financial impacts

合理保證（針對審計(jì)業(yè)務(wù)和質(zhì)量控制）

Reasonable assurance (in the context of audit engagements, and in quality control)

合理性測試

Reasonableness test

重新計(jì)算

Re-calculation

連續(xù)審計(jì)業(yè)務(wù)

Recurring audit engagements

將認(rèn)定層次的審計(jì)風(fēng)險(xiǎn)降至可接受的低水平

Reduce audit risk at the assertion level to an acceptably low level

關(guān)聯(lián)方

Related parties

具有支配性影響的關(guān)聯(lián)方

Related parties with dominant influence

管理層以前未識別或未向注冊會(huì)計(jì)師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易

Related party relationships or transactions that management has not identified or disclosed to the auditor

按照等同于公平交易中通行的條款執(zhí)行的關(guān)聯(lián)方交易

Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction

（審計(jì)證據(jù)的）相關(guān)性和可靠性

Relevance and reliability (of audit evidence)

相關(guān)職業(yè)道德要求

Relevant ethical requirements

剩余期間

Remaining period

重新執(zhí)行

Re-performance

管理層施加的限制

Restrictions imposed by management

復(fù)核(與質(zhì)量控制相關(guān))

Review (in relation to quality control)

權(quán)利與義務(wù)

Rights and obligations

風(fēng)險(xiǎn)評估程序

Risk assessment procedures

重大錯(cuò)報(bào)風(fēng)險(xiǎn)

Risk of material misstatement

財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)

Risk of material misstatement at financial statement level and at assertion level

樣本量

Sample size

抽樣

Sampling

抽樣風(fēng)險(xiǎn)

Sampling risk

抽樣單元

Sampling unit

選擇和運(yùn)用會(huì)計(jì)政策

Selection and application of accounting policies

選取測試項(xiàng)目

Selection of items for testing

重要組成部分

Significant component

值得關(guān)注的內(nèi)部控制缺陷

Significant deficiencies in internal control

重大事項(xiàng)

Significant matters

特別風(fēng)險(xiǎn)

Significant risk

重大非常規(guī)交易

Significant unusual transactions

特定的審計(jì)程序

Specified audit procedures

員工

Staff

統(tǒng)計(jì)抽樣

Statistical sampling

存貨盤點(diǎn)

Stocktake

分層

Stratification

期后事項(xiàng)

Subsequent events

實(shí)質(zhì)性分析程序

Substantive analytical procedures

實(shí)質(zhì)性程序

Substantive procedure

（審計(jì)證據(jù)的）充分性

Sufficiency (of audit evidence)

補(bǔ)充信息

Supplementary information

測試

Test

控制測試

Test of controls

細(xì)節(jié)測試

Test of details

特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平

The materiality level or levels for particular classes of transactions, account balances or disclosures

治理層

Those charged with governance

錯(cuò)報(bào)的臨界值

Threshold for misstatements

可容忍錯(cuò)報(bào)

Tolerable misstatement

可容忍偏差率

Tolerable rate of deviation

趨勢分析法、比率分析法、合理性測試法和回歸分析法

Trend analysis, ratio analysis, reasonableness test, and regression analysis

不確定性

Uncertainty

未更正錯(cuò)報(bào)

Uncorrected misstatements

標(biāo)準(zhǔn)審計(jì)報(bào)告

Unmodified audit report

無保留意見

Unqualified opinion

計(jì)價(jià)與分?jǐn)?

Valuation and allocation/amortization

穿行測試

Walk-through test

解除業(yè)務(wù)約定

Withdraw from the engagement

書面聲明

Written representation