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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 职业道德 可接受的水平 Acceptable level 广告 Advertising 过度推介 Advocacy 承担管理层职责 Assume management responsibilities 鉴证客户 Assurance client 鉴证业务 Assurance engagement 鉴证业务项目组 Assurance team 审计客户 Audit client 审计业务 Audit engagement 审计项目组 Audit team 近亲属 Close family 密切私人关系 Close personal relationship 保密 Confidentiality 利益冲突 Conflicts of interest 或有收费 Contingent fee 冷却期 Cooling off period 现任会计师 Current accountant/auditor 直接经济利益 Direct financial interest 董事或高级管理人员 Director or senior officer/senior management 应有的关注 Due care 消除或降低不利影响 Eliminate or reduce threats 项目合伙人 Engagement partner 项目质量控制复核 Engagement quality control review 项目组 Engagement team 外部专家 External expert 密切关系 Familiarity 经济利益 Financial interests 历史财务信息 Historical financial information 直系亲属/ 主要近亲属 Immediate family 独立性 Independence 从实质上和形式上保持独立性 Independence of mind, Independence in appearance 间接经济利益 Indirect financial interest 诚信 Integrity 外在压力 Intimidation/Pressure 关键审计合伙人 Key audit partner 上市实体 Listed entity 长期存在业务关系 Long association (with an audit client) 严重虚假或误导性的陈述 Materially false or misleading statement 非鉴证服务 Non-assurance services 客观和公正性 Objectivity 专业服务 Professional services 拟接受的客户 Prospective client 公众利益实体 Public interest entity 关联实体 Related entity 审阅客户 Review client 审阅业务 Review engagement |
