审计
1 客户关系和审计业务的接受与保持 Acceptance and continuance of client and audit engagement
2 访问控制 Access controls
3 接触信息/审计工作底稿 Access to information / Audit documentation
4 否定意见 Adverse opinion
5 替代程序 Alternative procedures
6 分析程序 Analytical procedures
7 在集团层面实施的分析程序 Analytical procedures at group level
8 年度报告 Annual report
9 适用的财务报告框架 Applicable financial reporting framework
10 按照适用的财务报告编制基础得到恰当会计处理和披露 Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
11 (审计证据的)适当性 Appropriateness (of audit evidence)
12 认定 Assertions
13 评估 Assess
14 保证 Assurance
15 审计调整 Audit adjustment
16 审计工作底稿 Audit documentation/Audit working paper
17 审计证据 Audit evidence
18 审计档案 Audit file
19 会计师事务所 Audit firm/Accounting firm
20 审计意见 Audit opinion
21 审计计划 Audit plan
22 审计风险 Audit risk
23 审计抽样(抽样) Audit sampling (sampling)
24 注册会计师（审计师） Auditor
25 注册会计师与财务信息 Auditor and financial information
26 注册会计师的专家 Auditor’s expert
27 注册会计师的点估计或区间估计 Auditor’s point estimate or auditor’s range
28 导致非无保留意见的事项段 Basis for modification paragraph
29 业务流程 Business process
30 （交易的）商业理由 Business rationale
31 经营风险业务风险 Business risk
32 明显微小 Clearly trivial
33 比较财务报表 Comparative financial statements
34 比较信息 Comparative information
35 被审计单位的互补性控制 Compensating controls of entity under audit
36 完整性 Completeness
37 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
38 计算机辅助审计技术 Computer-assisted audit techniques
39 审计的前提条件 Conditions for an audit
40 询证函 Confirmation
41 合并过程 Consolidation process
42 控制活动 Control activities
43 控制环境 Control environment
44 控制风险 Control risk
45 与审计相关的控制 Controls relevant to the audit
46 公司治理 Corporate governance
47 对应数据 Corresponding figures
48 截止 Cut-off/As of (date)
49 报告日（与质量控制相关） Date of report (in relation to quality control)
50 财务报表批准日 Date of the approval of the financial statements
51 审计报告日 Date of the auditor’s report
52 财务报表日 Date of the financial statements
53 设计、执行和维护适当的控制 Design, implement and maintain adequate controls (over)
54 检查风险 Detection risk
55 偏差 Deviations
56 无法表示意见 Disclaimer of opinion
57 双重目的测试 Dual-purpose test
58 强调事项段 Emphasis of matter paragraph
59 业务工作底稿 Engagement documentation/working paper
60 业务约定书 Engagement letter
61 项目合伙人 Engagement partner
62 项目质量控制复核 Engagement quality control review
63 项目质量控制复核人员 Engagement quality control reviewer
64 项目组 Engagement team
65 被审计单位的风险评估过程 Entity’s risk assessment process
66 评价 Evaluate
67 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
68 不符事项 Exception
69 存在 Existence
70 有经验的注册会计师 Experienced auditor
71 专长 Expertise
72 信赖程度 Extent of reliance
73 函证 External confirmation
74 事实错报、判断错报和推断错报 Factual misstatements, judgemental misstatements and projected misstatements
75 财务报表 Financial statements
76 舞弊 Fraud
77 舞弊风险因素 Fraud risk factors
78 虚假财务报告 Fraudulent financial reporting
79 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
80 治理 Governance
81 集团 Group
82 集团项目合伙人 Group engagement partner
83 集团层面控制 Group-wide controls
84 历史财务信息 Historical financial information
85 识别、评估和应对重大错报风险 Identify, assess and respond to risk of material misstatement
86 无法获取充分、适当的审计证据 Inability to obtain sufficient appropriate audit evidence
87 后任注册会计师 Incoming auditor
88 不一致 Inconsistency
89 独立性 Independence
90 与财务报告相关的信息系统 Information system relevant to financial reporting
91 审计的固有限制 Inherent limitation of audit
92 固有风险 Inherent risk
93 首次审计业务 Initial audit engagement
94 生成、记录、处理和报告交易 Initiate, record, process and report transactions
95 询问 Inquiry
96 检查 Inspection
97 中期财务信息或报表 Interim financial information or statements
98 内部审计师 Internal auditors
99 内部控制 Internal control
100 内部控制缺陷 Internal control deficiency
101 国际财务报告准则 International Financial Reporting Standards
102 调查 Investigate
103 财务报表报出日 Issuance date of the financial statements
104 信息技术应用控制 IT application controls
105 信息技术环境 IT environment
106 会计分录和其他调整 Journal entries and other adjustments
107 会计分录 Journal entry/entries
108 严重程度 Level of significance
109 上市公司实体 Listed entity
110 管理层 Management
111 管理层偏向 Management bias
112 管理层凌驾于控制之上 Management override of controls
113 管理当局声明书 Management representation letter
114 管理层对其自身责任的认可与理解 Management’s acknowledgement and understanding of its responsibilities
115 管理层的专家 Management’s expert
116 重大类别的交易、账户余额和披露 Material classes of transactions, account balances and disclosure
117 重大不确定性 Material uncertainty
118 财务报表整体的重要性 Materiality for the financial statements as a whole
119 侵占资产 Misappropriation of assets
120 错报 Misstatement
121 对事实的错报 Misstatement of fact
122 非标准审计报告 Modified audit report
123 非无保留意见 Modified opinion
124 监控 Monitoring
125 对控制的监督 Monitoring of controls
126 审计程序的性质、时间安排和范围 Nature, timing and extent of audit procedures
127 消极式函证 Negative confirmation
128 网络事务所 Network firm
129 违反法律法规 Non-compliance
130 未回函 Non-response
131 非抽样风险 Non-sampling risk
132 观察 Observation
133 发生 Occurrence
134 期初余额 Opening balances
135 内部控制的运行有效性 Operating effectiveness of internal control
136 其他信息 Other information
137 其他事项段 Other matter paragraph
138 会计估计的结果 Outcome of an accounting estimate
139 超出正常经营过程 Outside the normal course of business
140 总体审计方案 Overall audit approach