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(duì)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(duì)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(yíng)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(duì)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(cè)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(duì)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(duì)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(cè)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(shí)別或未向注冊(cè)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(píng)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(cè)試項(xiàng)目

Selection of items for testing