【正文】 dvance確認Recognition/Recognize可收回金額Recoverable amount可變現(xiàn)凈值Recoverable value關聯(lián)交易Related party transactions關聯(lián)方Related party(ies)租賃收入Rental ine重置成本Replacement costs回購Repurchase研究開發(fā)費用Research and development costs殘值Residual value 重組Restructuring 追溯調整Retrospective adjustments銷售商品收入Revenue from sales of goods收入Revenue/Ine職工薪酬Salary costs 售后租回交易Sale and lease back主營業(yè)務收入Sales from principal activities銷售退回Sales return銷售額 Sales revenue銷售稅Sales tax 分部報告Segment reporting銷售費用Selling expenses股本Share capital股份期權Share options股本/資本溢價Share/Capital premium所有者權益Shareholders’ equity短期借款Shortterm loans專項應付款Special payables現(xiàn)金流量表Statement of cash flows法定盈余公積Statutory surplus reserve盈余公積Surplus reserves有形資產Tangible assets計稅基礎Tax basis應交稅費Taxes payable暫時性差異Temporary differences交易費用Transaction costs可理解性Understandability未分配利潤Undistributed profit/Retained earnings未實現(xiàn)融資收益Unrealized capital gain增值稅Valueadded tax在產品Work in progress審計客戶關系和審計業(yè)務的接受與保持Acceptance and continuance of client and audit engagement訪問控制Access controls接觸信息/審計工作底稿Access to information / Audit documentation否定意見Adverse opinion替代程序Alternative procedures分析程序Analytical procedures在集團層面實施的分析程序Analytical procedures at group level年度報告Annual report適用的財務報告框架Applicable financial reporting framework按照適用的財務報告編制基礎得到恰當會計處理和披露Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework(審計證據的)適當性Appropriateness (of audit evidence)認定Assertions評估Assess保證Assurance審計調整Audit adjustment審計工作底稿Audit documentation/Audit working paper審計證據Audit evidence審計檔案Audit file會計師事務所Audit firm/Accounting firm 審計意見Audit opinion審計計劃Audit plan審計風險Audit risk審計抽樣(抽樣)Audit sampling (sampling)注冊會計師（審計師）Auditor注冊會計師與財務信息Auditor and financial information注冊會計師的專家Auditor’s expert注冊會計師的點估計或區(qū)間估計Auditor’s point estimate or auditor’s range導致非無保留意見的事項段Basis for modification paragraph業(yè)務流程Business process（交易的）商業(yè)理由Business rationale 經營風險業(yè)務風險Business risk明顯微小Clearly trivial比較財務報表Comparative financial statements比較信息Comparative information被審計單位的互補性控制Compensating controls of entity under audit完整性Completeness對集團具有財務重大性的單個組成部分Components that are of individual financial significance to the group計算機輔助審計技術Computerassisted audit techniques審計的前提條件Conditions for an audit詢證函Confirmation 合并過程Consolidation process控制活動Control activities 控制環(huán)境Control environment 控制風險Control risk與審計相關的控制Controls relevant to the audit公司治理Corporate governance對應數(shù)據Corresponding figures截止Cutoff/As of (date)報告日（與質量控制相關）Date of report (in relation to quality control)財務報表批準日Date of the approval of the financial statements審計報告日Date of the auditor’s report財務報表日Date of the financial statements設計、執(zhí)行和維護適當?shù)目刂艱esign, implement and maintain adequate controls (over)檢查風險Detection risk偏差Deviations無法表示意見Disclaimer of opinion雙重目的測試Dualpurpose test強調事項段Emphasis of matter paragraph業(yè)務工作底稿Engagement documentation/working paper業(yè)務約定書Engagement letter項目合伙人Engagement partner項目質量控制復核Engagement quality control review項目質量控制復核人員Engagement quality control reviewer項目組Engagement team被審計單位的風險評估過程Entity’s risk assessment process評價Evaluate可能導致對被審計單位持續(xù)經營能力產生重大疑慮的事項或情況Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事項Exception存在Existence有經驗的注冊會計師Experienced auditor專長Expertise信賴程度Extent of reliance函證External confirmation事實錯報、判斷錯報和推斷錯報Factual misstatements, judgemental misstatements and projected misstatements財務報表Financial statements舞弊Fraud 舞弊風險因素Fraud risk factors虛假財務報告Fraudulent financial reporting對財務報表使用者理解財務報表至關重要Fundamental to users’ understanding of the financial statements治理Governance集團Group集團項目合伙人Group engagement partner集團層面控制Groupwide controls歷史財務信息Historical financial information識別、評估和應對重大錯報風險Identify, assess and respond to risk of material misstatement無法獲取充分、適當?shù)膶徲嬜C據Inability to obtain sufficient appropriate audit evidence后任注冊會計師Ining auditor不一致Inconsistency獨立性Independence與財務報告相關的信息系統(tǒng)Information system relevant to financial reporting審計的固有限制Inherent limitation of audit固有風險Inherent risk首次審計業(yè)務Initial audit engagement生成、記錄、處理和報告交易Initiate, record, process and report transactions詢問Inquiry檢查Inspection中期財務信息或報表Interim financial information or statements內部審計師Internal auditors內部控制Internal control內部控制缺陷Internal control deficiency國際財務報告準則International Financial Reporting Standards調查Investigate財務報表報出日Issuance date of the financial statements信息技術應用控制IT application controls 信息技術環(huán)境IT environment會計分錄和其他調整Journal entries and other adjustments會計分錄Journal entry/entries嚴重程度Level of significance上市公司實體Listed entity管理層Management管理層偏向Management bias管理層凌駕于控制之上Management override of controls管理當局聲明書Management representation letter管理層對其自身責任的認可與理解Management’s acknowledgement and understanding of its responsibilities管理層的專家Management’s expert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(jiān)控Monitoring對控制的監(jiān)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(guī)Nonpliance未回函Nonresponse非抽樣風險Nonsampling risk觀察Observation發(fā)生Occurrence期初余額Opening balances內部控制的運行有效性Operating effective