注册会计师全国统一考试大纲-综合阶段考试（）

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

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 environment

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

Management’s acknowledgement and understanding of its responsibilities

管理层的专家

Management’s expert