【正文】 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(wù)報告相關(guān)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(fēng)險Inherent risk首次審計業(yè)務(wù)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(wù)信息或報表Interim financial information or statements內(nèi)部審計師Internal auditors內(nèi)部控制Internal control內(nèi)部控制缺陷Internal control deficiency國際財務(wù)報告準(zhǔn)則International Financial Reporting Standards調(diào)查Investigate財務(wù)報表報出日Issuance date of the financial statements信息技術(shù)應(yīng)用控制IT application controls 信息技術(shù)環(huán)境IT environment會計分錄和其他調(diào)整Journal entries and other adjustments會計分錄Journal entry/entries嚴(yán)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(dāng)局聲明書Management representation letter管理層對其自身責(zé)任的認(rèn)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(wù)報表整體的重要性Materiality for the financial statements as a whole侵占資產(chǎn)Misappropriation of assets錯報Misstatement對事實的錯報Misstatement of fact非標(biāo)準(zhǔn)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(zhì)、時間安排和范圍Nature, timing and extent of audit procedures消極式函證Negative confirmation 網(wǎng)絡(luò)事務(wù)所Network firm違反法律法規(guī)Nonpliance未回函Nonresponse非抽樣風(fēng)險Nonsampling risk觀察Observation發(fā)生Occurrence期初余額Opening balances內(nèi)部控制的運行有效性O(shè)perating effectiveness of internal control其他信息Other information其他事項段Other matter paragraph會計估計的結(jié)果Oute of an accounting estimate超出正常經(jīng)營過程Outside the normal course of business總體審計方案Overall audit approach總體審計策略O(shè)verall audit strategy總體結(jié)論Overall conclusion總體應(yīng)對措施Overall responses合伙人Partner實際執(zhí)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(zhí)業(yè)人員Practitioner前任注冊會計師Predecessor auditor初步業(yè)務(wù)活動Preliminary engagement activities與管理層和治理層（如適用）責(zé)任相關(guān)的執(zhí)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(wù)報表Prepare and present the financial statements列報與披露Presentation and disclosure收入確認(rèn)存在舞弊風(fēng)險的假定Presumed fraud risks in revenue recognition防止或發(fā)現(xiàn)并糾正重大錯報Prevent or detect and correct material misstatement專業(yè)勝任能力Professional petence職業(yè)判斷Professional judgment職業(yè)懷疑態(tài)度Professional skepticism業(yè)務(wù)執(zhí)行Provision of service/Delivery of service通常對決定財務(wù)報表中的重大金額和披露有直接影響的法律法規(guī)的規(guī)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(dāng)資格的外部人員Qualified external person保留意見Qualified opinion量化財務(wù)影響Quantification of the financial impacts合理保證（針對審計業(yè)務(wù)和質(zhì)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Recalculation連續(xù)審計業(yè)務(wù)Recurring audit engagements將認(rèn)定層次的審計風(fēng)險降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level關(guān)聯(lián)方Related parties具有支配性影響的關(guān)聯(lián)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(guān)聯(lián)方關(guān)系或關(guān)聯(lián)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(zhí)行的關(guān)聯(lián)方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction（審計證據(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)險評估程序Risk assessment procedures重大錯報風(fēng)險Risk of material misstatement財務(wù)報表層次和認(rèn)定層次的重大錯報風(fēng)險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Significant matters特別風(fēng)險Significant risk重大非常規(guī)交易Significant unusual transactions特定的審計程序Specified audit procedures員工Staff統(tǒng)計抽樣Statistical sampling存貨盤點Stocktake分層Stratification期后事項Subsequent events實質(zhì)性分析程序Substantive analytical procedures實質(zhì)性程序Substantive procedure（審計證據(jù)的）充分性Sufficiency (of audit evidence)補(bǔ)充信息Supplementary information測試Test控制測試Test of controls細(xì)節(jié)測試Test of details特定類別的交易、賬戶余額或披露的一個或多個重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures治理層Those charged with governance錯報的臨界值Threshold for misstatements可容忍錯報Tolerable misstatement可容忍偏差率Tolerable rate of deviation趨勢分析法、比率分析法、合理性測試法和回歸分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不確定性Uncertainty未更正錯報Uncorrected misstatements標(biāo)準(zhǔn)審計報告Unmodified audit report無保留意見Unqualified opinion計價與分?jǐn)俈aluation and allocation/amortization穿行測試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)項目組Assurance team審計客戶Audit client 審計業(yè)務(wù)Audit engagement 審計項目組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Contingent fee冷卻期Cooling off period現(xiàn)任會計師Current accountant/auditor直接經(jīng)濟(jì)利益Direct fi