完整性

Completeness

對(duì)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(guò)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(duì)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(wú)法表示意見(jiàn)

Disclaimer of opinion

雙重目的測(cè)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(shū)

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(píng)估過(guò)程

Entity’s risk assessment process

評(píng)價(jià)

Evaluate

可能導(dǎo)致對(duì)被審計(jì)單位持續(xù)經(jīng)營(yíng)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(cè)會(huì)計(jì)師

Experienced auditor

專長(zhǎng)

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(duì)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(shí)別、評(píng)估和應(yīng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)

Identify, assess and respond to risk of material misstatement

無(wú)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(cè)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(wèn)

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(guó)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(shū)

Management representation letter

管理層對(duì)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