2014注会职业能力测试专业术语中英文对照(2)

2014注会职业能力测试专业术语中英文对照

后任注册会计师 不一致 独立性 与财务报告相关的信息系统 审计的固有限制 固有风险 首次审计业务 生成、记录、处理和报告交易 询问 检查 中期财务信息或报表 内部审计师 内部控制 内部控制缺陷 国际财务报告准则 调查 财务报表报出日 信息技术应用控制 信息技术环境 会计分录和其他调整 会计分录 严重程度 上市公司实体 管理层 管理层偏向 管理层凌驾于控制之上 管理当局声明书 管理层对其自身责任的认可与理解 管理层的专家 重大类别的交易、账户余额和披露 重大不确定性 财务报表整体的重要性 侵占资产 错报 对事实的错报 非标准审计报告 非无保留意见 监控 对控制的监督 审计程序的性质、时间安排和范围 消极式函证

Incoming auditor Inconsistency Independence Information system relevant

to financial reporting Inherent limitation of audit Inherent risk Initial audit engagement Initiate, record, process and report transactions Inquiry Inspection Interim financial information or statements Internal auditors Internal control Internal control deficiency International Financial Reporting Standards Investigate Issuance date of the financial statements IT application controls IT environment Journal entries and other adjustments Journal entry/entries Level of significance Listed entity Management Management bias Management override of controls Management representation letter Management’s acknowledgement and understanding of its responsibilities Management’s expert Material classes of transactions, account balances and disclosure Material uncertainty Materiality for the financial statements as a whole Misappropriation of assets Misstatement Misstatement of fact Modified audit report Modified opinion Monitoring Monitoring of controls Nature, timing and extent of audit procedures Negative confirmation

2014注会职业能力测试专业术语中英文对照

网络事务所 违反法律法规 未回函 非抽样风险 观察 发生 期初余额 内部控制的运行有效性 其他信息 其他事项段 会计估计的结果 超出正常经营过程 总体审计方案 总体审计策略 总体结论 总体应对措施 合伙人 实际执行的重要性 人员 广泛性 计划活动 总体 积极式函证 执业人员 前任注册会计师 初步业务活动

Network firm Non-compliance Non-response Non-sampling risk Observation Occurrence Opening balances Operating effectiveness of internal control Other information Other matter paragraph Outcome of an accounting estimate Outside the normal course of business Overall audit approach Overall audit strategy Overall conclusion Overall responses Partner Performance materiality Personnel Pervasive Planning activities Population/Overall Positive confirmation Practitioner Predecessor auditor Preliminary engagement activities

Premise, relating to the responsibilities of management 与管理层和治理层 (如适用) 责任相关的执行审 and, where appropriate, those charged with governance, on 计工作的前提 which an audit is conducted 编制和列报财务报表 Prepare and present the financial statements 列报与披露 收入确认存在舞弊风险的假定 防止或发现并纠正重大错报 专业胜任能力 职业判断 职业怀疑态度 业务执行 Presentation and disclosure Presumed fraud risks in revenue recognition Prevent or detect and correct material misstatement Professional competence Professional judgment Professional skepticism Provision of service/Delivery of service

Provisions of laws and regulations generally recognized to 通常对决定财务报表中的重大金额和披露有直 have a direct effect on the determination of material 接影响的法律法规的规定 amounts and disclosures in the financial statements 具有适当资格的外部人员 Qualified external person 保留意见 量化财务影

响 Qualified opinion Quantification of the financial impacts

2014注会职业能力测试专业术语中英文对照

合理保证(针对审计业务和质量控制) 合理性测试 重新计算 连续审计业务 将认定层次的审计风险降至可接受的低水平 关联方 具有支配性影响的关联方

Reasonable assurance (in the context of audit engagements, and in quality control) Reasonableness test Re-calculation Recurring audit engagements Reduce audit risk at the assertion level to an acceptably low level Related parties Related parties with dominant influence

管理层以前未识别或未向注册会计师披露的关 Related party relationships or transactions that 联方关系或关联方交易 management has not identified or disclosed to the auditor 按照等同于公平交易中通行的条款执行的关联 Related party transactions conducted on terms equivalent 方交易 to those prevailing in an arm’s length transaction (审计证据的)相关性和可靠性 相关职业道德要求 剩余期间 重新执行 管理层施加的限制 复核(与质量控制相关) 权利与义务 风险评估程序 重大错报风险 财务报表层次和认定层次的重大错报风险 样本量 抽样 抽样风险 抽样单元 选择和运用会计政策 选取测试项目 重要组成部分 值得关注的内部控制缺陷 重大事项 特别风险 重大非常规交易 特定的审计程序 员工 统计抽样 存货盘点 分层 期后事项 实质性分析程序 实质性程序 Relevance and reliability (of audit evidence) Relevant ethical requirements Remaining period Re-performance Restrictions imposed by management Review (in relation to quality control) Rights and obligations Risk assessment procedures Risk of material misstatement Risk of material misstatement at financial statement level and at assertion level Sample size Sampling Sampling risk Sampling unit Selection and application of accounting policies Selection of items for testing Significant component Significant deficiencies in internal control Significant matters Significant risk Significant unusual transactions Specified audit procedures Staff Statistical sampling Stocktake Stratification Subsequent events Substantive analytical procedures Substantive procedure

2014注会职业能力测试专业术语中英文对照

(审计证据的)充分性 补充信息 测试 控制测试 细节测试

Sufficiency (of audit evidence) Supplementary information Test Test of controls

Test of details 特定类别的交易、 账户余额或披露的一个或多个The materiality level or levels for particular classes of 重要性水平 transactions, account balances or disclosures 治理层 错报的临界值 可容忍错报 可容忍偏差率 Those charged with governance Threshold for m …… 此处隐藏：5490字，全部文档内容请下载后查看。喜欢就下载吧 ……