财务会计中英文Word下载.docx

1、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

2、 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

3、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

4、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 environm

5、ent 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 Managements acknowledgement and unde

6、rstanding of its responsibilities 管理层的专家 Managements 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

7、 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 Occ

8、urrence 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 c

9、onclusion 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 Pre

10、mise, 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 P

11、revent 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

12、 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 Re

13、asonableness 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 trans

14、actions 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 arms 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 Restri