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职业能力综合测试涉及的主要专业术语中英文对照表-审计术语

 

审计

客户关系和审计业务的接受与保持

Acceptance and continuance of client and audit engagement

访问控制

Access controls

接触信息/审计工作底稿

Access to information / Audit documentation

否定意见

Adverse opinion

替代程序

Alternative procedures

分析程序

Analytical procedures

在集团层面实施的分析程序

Analytical procedures at group level

年度报告

Annual report

适用的财务报告框架

Applicable financial reporting framework

按照适用的财务报告编制基础得到恰当会计处理和披露

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

(审计证据的)适当性

Appropriateness (of audit evidence)

认定

Assertions

评估

Assess

保证

Assurance

审计调整

Audit adjustment

审计工作底稿

Audit documentation/Audit working paper

审计证据

Audit evidence

审计档案

Audit file

会计师事务所

Audit firm/Accounting firm

审计意见

Audit opinion

审计计划

Audit plan

审计风险

Audit risk

审计抽样(抽样)

Audit sampling (sampling)

注册会计师(审计师)

Auditor

注册会计师与财务信息

Auditor and financial information

注册会计师的专家

Auditor’s expert

注册会计师的点估计或区间估计

Auditor’s point estimate or auditor’s range

导致非无保留意见的事项段

Basis for modification paragraph

业务流程

Business process

(交易的)商业理由

Business rationale

经营风险业务风险

Business risk

明显微小

Clearly trivial

比较财务报表

Comparative financial statements

比较信息

Comparative information

被审计单位的互补性控制

Compensating controls of entity under audit

完整性

Completeness

对集团具有财务重大性的单个组成部分

Components that are of individual financial significance to the group

计算机辅助审计技术

Computer-assisted audit techniques

审计的前提条件

Conditions for an audit

询证函

Confirmation

合并过程

Consolidation process

控制活动

Control activities

控制环境

Control environment

控制风险

Control risk

与审计相关的控制

Controls relevant to the audit

公司治理

Corporate governance

对应数据

Corresponding figures

截止

Cut-off/As of (date)

报告日(与质量控制相关)

Date of report (in relation to quality control)

财务报表批准日

Date of the approval of the financial statements

审计报告日

Date of the auditor’s report

财务报表日

Date of the financial statements

设计、执行和维护适当的控制

Design, implement and maintain adequate controls (over)

检查风险

Detection risk

偏差

Deviations

无法表示意见

Disclaimer of opinion

双重目的测试

Dual-purpose test

强调事项段

Emphasis of matter paragraph

业务工作底稿

Engagement documentation/working paper

业务约定书

Engagement letter

项目合伙人

Engagement partner

项目质量控制复核

Engagement quality control review

项目质量控制复核人员

Engagement quality control reviewer

项目组

Engagement team

被审计单位的风险评估过程

Entity’s risk assessment process

评价

Evaluate

可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况

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

不符事项

Exception

存在

Existence

有经验的注册会计师

Experienced auditor

专长

Expertise

信赖程度

Extent of reliance

函证

External confirmation

事实错报、判断错报和推断错报

Factual misstatements, judgemental misstatements and projected misstatements

财务报表

Financial statements

舞弊

Fraud

舞弊风险因素

Fraud risk factors

虚假财务报告

Fraudulent financial reporting

对财务报表使用者理解财务报表至关重要

Fundamental to users’ understanding of the financial statements

治理

Governance

集团

Group

集团项目合伙人

Group engagement partner

集团层面控制

Group-wide controls

历史财务信息

Historical financial information

识别、评估和应对重大错报风险

Identify, assess and respond to risk of material misstatement

无法获取充分、适当的审计证据

Inability to obtain sufficient appropriate audit evidence

后任注册会计师

Incoming auditor

不一致

Inconsistency

独立性

Independence

与财务报告相关的信息系统

Information system relevant to financial reporting

审计的固有限制

Inherent limitation of audit

固有风险

Inherent risk

首次审计业务

Initial audit engagement

生成、记录、处理和报告交易

Initiate, record, process and report transactions

询问

Inquiry

检查

Inspection

中期财务信息或报表

Interim financial information or statements

内部审计师

Internal auditors

内部控制

Internal control

内部控制缺陷

Internal control deficiency

国际财务报告准则

International Financial Reporting Standards

调查

Investigate

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

重要组成部分

Significant component

值得关注的内部控制缺陷

Significant deficiencies in internal control

重大事项

Significant matters

特别风险

Significant risk

重大非常规交易

Significant unusual transactions

特定的审计程序

Specified audit procedures

员工

Staff

统计抽样

Statistical sampling

存货盘点

Stocktake

分层

Stratification

期后事项

Subsequent events

实质性分析程序

Substantive analytical procedures

实质性程序

Substantive procedure

(审计证据的)充分性

Sufficiency (of audit evidence)

补充信息

Supplementary information

测试

Test

控制测试

Test of controls

细节测试

Test of details

特定类别的交易、账户余额或披露的一个或多个重要性水平

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

治理层

Those charged with governance

错报的临界值

Threshold for misstatements

可容忍错报

Tolerable misstatement

可容忍偏差率

Tolerable rate of deviation

趋势分析法、比率分析法、合理性测试法和回归分析法

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

不确定性

Uncertainty

未更正错报

Uncorrected misstatements

标准审计报告

Unmodified audit report

无保留意见

Unqualified opinion

计价与分摊

Valuation and allocation/amortization

穿行测试

Walk-through test

解除业务约定

Withdraw from the engagement

书面声明

Written representation

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