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"
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