财务会计中英文剖析.doc

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 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