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

財務報表整體的重要性

Materiality for the financial statements as a whole

侵占資產

Misappropriation of assets

錯報

Misstatement

對事實的錯報

Misstatement of fact

非標準審計報告

Modified audit report

非無保留意見

Modified opinion

監控

Monitoring

對控制的監督

Monitoring of controls

審計程序的性質、時間安排和范圍

Nature, timing and extent of audit procedures

消極式函證

Negative confirmation

網絡事務所

Network firm

違反法律法規

Non-compliance

未回函

Non-response

非抽樣風險

Non-sampling risk

觀察

Observation

發生

Occurrence

期初余額

Opening balances

內部控制的運行有效性

Operating effectiveness of internal control

其他信息

Other information

其他事項段

Other matter paragraph

會計估計的結果

Outcome of an accounting estimate

超出正常經營過程

Outside the normal course of business

總體審計方案

Overall audit approach

總體審計策略

Overall audit strategy

總體結論

Overall conclusion

總體應對措施

Overall responses

合伙人

Partner

實際執行的重要性

Performance materiality

人員

Personnel

廣泛性

Pervasive

計劃活動

Planning activities

總體

Population/Overall

積極式函證

Positive confirmation

執業人員

Practitioner

前任注冊會計師

Predecessor auditor

初步業務活動

Preliminary engagement activities

與管理層和治理層（如適用）責任相關的執行審計工作的前提

Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted

編制和列報財務報表

Prepare and present the financial statements

列報與披露

Presentation and disclosure

收入確認存在舞弊風險的假定

Presumed fraud risks in revenue recognition

防止或發現并糾正重大錯報

Prevent or detect and correct material misstatement

專業勝任能力

Professional competence

職業判斷

Professional judgment

職業懷疑態度

Professional skepticism

業務執行

Provision of service/Delivery of service

通常對決定財務報表中的重大金額和披露有直接影響的法律法規的規定

Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements

具有適當資格的外部人員

Qualified external person

保留意見

Qualified opinion

量化財務影響

Quantification of the financial impacts

合理保證（針對審計業務和質量控制）

Reasonable assurance (in the context of audit engagements, and in quality control)

合理性測試

Reasonableness test

重新計算

Re-calculation

連續審計業務

Recurring audit engagements

將認定層次的審計風險降至可接受的低水平

Reduce audit risk at the assertion level to an acceptably low level

關聯方

Related parties

具有支配性影響的關聯方

Related parties with dominant influence

管理層以前未識別或未向注冊會計師披露的關聯方關系或關聯方交易

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行的關聯方交易

Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction

（審計證據的）相關性和可靠性

Relevance and reliability (of audit evidence)

相關職業道德要求

Relevant ethical requirements

剩余期間

Remaining period

重新執行

Re-performance

管理層施加的限制

Restrictions imposed by management

復核 ( 與質量控制相關 )

Review (in relation to quality control)

權利與義務

Rights and obligations

風險評估程序

Risk assessment procedures

重大錯報風險

Risk of material misstatement

財務報表層次和認定層次的重大錯報風險

Risk of material misstatement at financial statement level and at assertion level

樣本量

Sample size

抽樣

Sampling

抽樣風險

Sampling risk

抽樣單元

Sampling unit

選擇和運用會計政策

Selection and application of accounting policies

選取測試項目

Selection of items for testing