【文章內(nèi)容簡(jiǎn)介】 nt influence管理層以前未識(shí)別或未向注冊(cè)會(huì)計(jì)師披露的關(guān)聯(lián)方關(guān)系或關(guān)聯(lián)方交易R(shí)elated 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(zhí)行的關(guān)聯(lián)方交易R(shí)elated party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（審計(jì)證據(jù)的）相關(guān)性和可靠性Relevance and reliability (of audit evidence)相關(guān)職業(yè)道德要求Relevant ethical requirements剩余期間Remaining period重新執(zhí)行Reperformance管理層施加的限制Restrictions imposed by management復(fù)核(與質(zhì)量控制相關(guān))Review (in relation to quality control)權(quán)利與義務(wù)Rights and obligations風(fēng)險(xiǎn)評(píng)估程序Risk assessment procedures重大錯(cuò)報(bào)風(fēng)險(xiǎn)Risk of material misstatement財(cái)務(wù)報(bào)表層次和認(rèn)定層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)Risk of material misstatement at financial statement level and at assertion level樣本量Sample size抽樣Sampling抽樣風(fēng)險(xiǎn)Sampling risk抽樣單元Sampling unit選擇和運(yùn)用會(huì)計(jì)政策Selection and application of accounting policies選取測(cè)試項(xiàng)目Selection of items for testing重要組成部分Significant ponent值得關(guān)注的內(nèi)部控制缺陷Significant deficiencies in internal control重大事項(xiàng)Significant matters特別風(fēng)險(xiǎn)Significant risk重大非常規(guī)交易Significant unusual transactions特定的審計(jì)程序Specified audit procedures員工Staff統(tǒng)計(jì)抽樣Statistical sampling存貨盤點(diǎn)Stocktake分層Stratification期后事項(xiàng)Subsequent events實(shí)質(zhì)性分析程序Substantive analytical procedures實(shí)質(zhì)性程序Substantive procedure（審計(jì)證據(jù)的）充分性Sufficiency (of audit evidence)補(bǔ)充信息Supplementary information測(cè)試Test控制測(cè)試Test of controls細(xì)節(jié)測(cè)試Test of details特定類別的交易、賬戶余額或披露的一個(gè)或多個(gè)重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures治理層Those charged with governance錯(cuò)報(bào)的臨界值Threshold for misstatements可容忍錯(cuò)報(bào)Tolerable misstatement可容忍偏差率Tolerable rate of deviation趨勢(shì)分析法、比率分析法、合理性測(cè)試法和回歸分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不確定性Uncertainty未更正錯(cuò)報(bào)Uncorrected misstatements標(biāo)準(zhǔn)審計(jì)報(bào)告Unmodified audit report無保留意見Unqualified opinion計(jì)價(jià)與分?jǐn)俈aluation and allocation/amortization穿行測(cè)試Walkthrough test解除業(yè)務(wù)約定Withdraw from the engagement書面聲明Written representation職業(yè)道德可接受的水平Acceptable level 廣告Advertising 過度推介Advocacy承擔(dān)管理層職責(zé)Assume management responsibilities鑒證客戶Assurance client鑒證業(yè)務(wù)Assurance engagement鑒證業(yè)務(wù)項(xiàng)目組Assurance team審計(jì)客戶Audit client 審計(jì)業(yè)務(wù)Audit engagement 審計(jì)項(xiàng)目組Audit team近親屬Close family 密切私人關(guān)系Close personal relationship保密Confidentiality利益沖突Conflicts of interest或有收費(fèi)Contingent fee冷卻期Cooling off period現(xiàn)任會(huì)計(jì)師Current accountant/auditor直接經(jīng)濟(jì)利益Direct financial interest董事或高級(jí)管理人員Director or senior officer/senior management應(yīng)有的關(guān)注Due care消除或降低不利影響Eliminate or reduce threats項(xiàng)目合伙人Engagement partner項(xiàng)目質(zhì)量控制復(fù)核Engagement quality control review項(xiàng)目組Engagement team外部專家External expert密切關(guān)系Familiarity經(jīng)濟(jì)利益Financial interests 歷史財(cái)務(wù)信息Historical financial information直系親屬/ 主要近親屬Immediate family 獨(dú)立性Independence 從實(shí)質(zhì)上和形式上保持獨(dú)立性Independence of mind, Independence in appearance間接經(jīng)濟(jì)利益Indirect financial interest 誠信Integrity外在壓力Intimidation/Pressure關(guān)鍵審計(jì)合伙人Key audit partner上市實(shí)體Listed entity長(zhǎng)期存在業(yè)務(wù)關(guān)系Long association (with an audit client)嚴(yán)重虛假或誤導(dǎo)性的陳述Materially false or misleading statement非鑒證服務(wù)Nonassurance services客觀和公正性O(shè)bjectivity專業(yè)服務(wù)Professional services擬接受的客戶Prospective client公眾利益實(shí)體Public interest entity關(guān)聯(lián)實(shí)體Related entity審閱客戶Review client審閱業(yè)務(wù)Review engagement審閱項(xiàng)目組Review team輪換Rotation防范措施Safeguards自身利益Selfinterest自我評(píng)價(jià)Selfreview重要且密切的商業(yè)關(guān)系Significant and close business relationship特殊目的財(cái)務(wù)報(bào)表Special purpose financial statements鑒證業(yè)務(wù)的對(duì)象Subject matter of assurance engagement不利影響、威脅Threats稅法兼營Also engaged in 應(yīng)計(jì)稅款A(yù)ccrued tax 從價(jià)稅Ad valorem tax 加計(jì)扣除Additional deduction 附加稅Additional tax/Surcharge 所得額調(diào)整Adjustment of ine 稅后所得Aftertax ine 準(zhǔn)予扣除數(shù)Allowable deductions 稅收可抵免額Allowable tax credit 從量定額Amount based on quantity 增值額Amount of appreciation/Value added 銷售額Amount of sales 抵免稅額Amount of tax credit 應(yīng)納稅所得額Amount of taxable ine 扣除項(xiàng)目金額Amount of the deductions 適用稅額Applicable tax amount 適用稅率Applicable tax rates 計(jì)稅成本Assessable cost 核定所得額Assessable ine 平均成本利潤(rùn)率Average costplus margin rate平均銷售價(jià)格Average sales price 營業(yè)稅Business tax 偶然所得Casual ine所得項(xiàng)目Category of ine 組成計(jì)稅價(jià)格Composite taxable price 本納稅年度Current tax year 所得稅申報(bào)Declaration of ine tax 扣除項(xiàng)目Deductible items免稅項(xiàng)目扣除Deduction of the tax exemption item 契稅Deed tax 視同銷售Deemed sales/sales equivalent 免除納稅義務(wù)Discharge of tax obligation 應(yīng)稅商品Dutiable goods納稅義務(wù)Duty of tax payment 權(quán)益性投資收益Earning from equity investments 雇員福利，職工福利Employee benefit 企業(yè)所得稅Enterprise ine tax 國外所得收入Foreign earned ine 一般納稅人General taxpayer 特許權(quán)使用費(fèi)所得Ine from franchise royalty利息、股息、紅利所得Ine from interests, dividends and bonuses 勞務(wù)所得Ine from labor service 財(cái)產(chǎn)租賃所得Ine from leasing of property 生產(chǎn)經(jīng)營所得Ine from production and business operation 轉(zhuǎn)讓財(cái)產(chǎn)所得Ine from property transfer 工資薪金所得Ine from wages, salaries 財(cái)產(chǎn)轉(zhuǎn)讓收入Ine from property transfer所得稅抵免Ine tax credit 申報(bào)繳納所得稅Ine tax declaration 應(yīng)納所得稅Ine tax payable 接受捐贈(zèng)所得Inefromdonation 個(gè)人所得稅Individual ine tax 增值稅進(jìn)項(xiàng)稅額Input value added tax 非正常損失Irregular loss滯納金Late fee 清算所得稅Liquidation ine tax 最低應(yīng)納稅所得額Minimum taxable ine 增值稅起征點(diǎn)Minimum threshold of valueadded Tax混合銷售行為Mixedsalesactivities 所得稅前凈所得Net ine before ine tax 稅后凈利潤(rùn)Net profit after tax 非貨幣資產(chǎn)Nonmonetary asset 不征稅收入Nontaxable ine 不計(jì)入征稅范圍Not included in the scope of taxable activities 財(cái)產(chǎn)原值Original value of the property/ Cost of property 當(dāng)期銷項(xiàng)稅額Output tax for the period 增值稅銷項(xiàng)稅額Output value added tax 滯納稅款/欠稅Overdue tax 應(yīng)補(bǔ)繳稅款Payment of tax in arrears 累