财务报表报出日 Issuance date of the financial statements
信息技术应用控制 IT application controls
信息技术环境 IT environment
会计分录和其他调整 Journal entries and other adjustments
会计分录 Journal entry/entries
严重程度 Level of significance
上市公司实体 Listed entity
管理层 Management
管理层偏向 Management bias
管理层凌驾于控制之上 Management override of controls
管理当局声明书 Management representation letter
管理层对其自身责任的认可与理解 Management’s acknowledgement and understanding of its responsibilities
管理层的专家 Management’s expert
重大类别的交易、账户余额和披露 Material classes of transactions, account balances and disclosure
重大不确定性 Material uncertainty
财务报表整体的重要性 Materiality for the financial statements as a whole
侵占资产 Misappropriation of assets
错报 Misstatement
对事实的错报 Misstatement of fact
非标准审计报告 Modified audit report
非无保留意见 Modified opinion
监控 Monitoring
对控制的监督 Monitoring of controls
审计程序的性质、时间安排和范围 Nature, timing and extent of audit procedures
消极式函证 Negative confirmation
网络事务所 Network firm
违反法律法规 Non-compliance
未回函 Non-response
非抽样风险 Non-sampling risk
观察 Observation
发生 Occurrence
期初余额 Opening balances
内部控制的运行有效性 Operating effectiveness of internal control
其他信息 Other information
其他事项段 Other matter paragraph
会计估计的结果 Outcome of an accounting estimate
超出正常经营过程 Outside the normal course of business
总体审计方案 Overall audit approach
总体审计策略 Overall audit strategy
总体结论 Overall conclusion
总体应对措施 Overall responses
合伙人 Partner
实际执行的重要性 Performance materiality
人员 Personnel
广泛性 Pervasive
计划活动 Planning activities
总体 Population/Overall
积极式函证 Positive confirmation
执业人员 Practitioner
前任注册会计师 Predecessor auditor
初步业务活动 Preliminary engagement activities
与管理层和治理层（如适用）责任相关的执行审计工作的前提 Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted
编制和列报财务报表 Prepare and present the financial statements
列报与披露 Presentation and disclosure
收入确认存在舞弊风险的假定 Presumed fraud risks in revenue recognition
防止或发现并纠正重大错报 Prevent or detect and correct material misstatement
专业胜任能力 Professional competence
职业判断 Professional judgment
职业怀疑态度 Professional skepticism
业务执行 Provision of service/Delivery of service
通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定 Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements
具有适当资格的外部人员 Qualified external person
保留意见 Qualified opinion
量化财务影响 Quantification of the financial impacts
合理保证（针对审计业务和质量控制） Reasonable assurance (in the context of audit engagements, and in quality control)
合理性测试 Reasonableness test
重新计算 Re-calculation
连续审计业务 Recurring audit engagements
将认定层次的审计风险降至可接受的低水平 Reduce audit risk at the assertion level to an acceptably low level
关联方 Related parties
具有支配性影响的关联方 Related parties with dominant influence
管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易 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条款执行的关联方交易 Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction
（审计证据的）相关性和可靠性 Relevance and reliability (of audit evidence)
相关职业道德要求 Relevant ethical requirements
剩余期间 Remaining period
重新执行 Re-performance
管理层施加的限制 Restrictions imposed by management
复核(与质量控制相关) Review (in relation to quality control)
权利与义务 Rights and obligations
风险评估程序 Risk assessment procedures
重大错报风险 Risk of material misstatement
财务报表层次和认定层次的重大错报风险 Risk of material misstatement at financial statement level and at assertion level
样本量 Sample size
抽样 Sampling
抽样风险 Sampling risk
抽样单元 Sampling unit
选择和运用会计政策 Selection and application of accounting policies
选取测试项目 Selection of items for testing 6/13 首页 上一页 4 5 6 7 8 9 下一页 尾页 本文由会计考试网(www.kjks.net)整理！仅供学习参考！
