完整性

Completeness

對集團具有財務(wù)重大性的單個組成部分

Components that are of individual financial significance to the group

計算機輔助審計技術(shù)

Computer-assisted audit techniques

審計的前提條件

Conditions for an audit

詢證函

Confirmation

合并過程

Consolidation process

控制活動

Control activities

控制環(huán)境

Control environment

控制風(fēng)險

Control risk

與審計相關(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)

報告日（與質(zhì)量控制相關(guān)）

Date of report (in relation to quality control)

財務(wù)報表批準(zhǔn)日

Date of the approval of the financial statements

審計報告日

Date of the auditor’s report

財務(wù)報表日

Date of the financial statements

設(shè)計、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

Detection risk

偏差

Deviations

無法表示意見

Disclaimer of opinion

雙重目的測試

Dual-purpose test

強調(diào)事項段

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

項目合伙人

Engagement partner

項目質(zhì)量控制復(fù)核

Engagement quality control review

項目質(zhì)量控制復(fù)核人員

Engagement quality control reviewer

項目組

Engagement team

被審計單位的風(fēng)險評估過程

Entity’s risk assessment process

評價

Evaluate

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

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

不符事項

Exception

存在

Existence

有經(jīng)驗的注冊會計師

Experienced auditor

專長

Expertise

信賴程度

Extent of reliance

函證

External confirmation

事實錯報、判斷錯報和推斷錯報

Factual misstatements, judgemental misstatements and projected misstatements

財務(wù)報表

Financial statements

舞弊

Fraud

舞弊風(fēng)險因素

Fraud risk factors

虛假財務(wù)報告

Fraudulent financial reporting

對財務(wù)報表使用者理解財務(wù)報表至關(guān)重要

Fundamental to users’ understanding of the financial statements

治理

Governance

集團

Group

集團項目合伙人

Group engagement partner

集團層面控制

Group-wide controls

歷史財務(wù)信息

Historical financial information

識別、評估和應(yīng)對重大錯報風(fēng)險

Identify, assess and respond to risk of material misstatement

無法獲取充分、適當(dāng)?shù)膶徲嬜C據(jù)

Inability to obtain sufficient appropriate audit evidence

后任注冊會計師

Incoming auditor

不一致

Inconsistency

獨立性

Independence

與財務(wù)報告相關(guān)的信息系統(tǒng)

Information system relevant to financial reporting

審計的固有限制

Inherent limitation of audit

固有風(fēng)險

Inherent risk

首次審計業(yè)務(wù)

Initial audit engagement

生成、記錄、處理和報告交易

Initiate, record, process and report transactions

詢問

Inquiry

檢查

Inspection

中期財務(wù)信息或報表

Interim financial information or statements

內(nèi)部審計師

Internal auditors

內(nèi)部控制

Internal control

內(nèi)部控制缺陷

Internal control deficiency

國際財務(wù)報告準(zhǔn)則

International Financial Reporting Standards

調(diào)查

Investigate

財務(wù)報表報出日

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

會計分錄和其他調(diào)整

Journal entries and other adjustments

會計分錄

Journal entry/entries

嚴(yán)重程度

Level of significance

上市公司實體

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