注册会计师全国统一考试大纲-综合阶段考试（）

重大类别的交易、账户余额和披露

Material classes of transactions, account balances and disclosure

重大不确定性

Material uncertainty

财务报表整体的重要性

Materiality for the financial statements as a whole

侵占资产

Misappropriation of assets

错报

Misstatement

对事实的错报

Misstatement of fact

非标准审计报告

Modified audit report

非无保留意见

Modified opinion

监控

Monitoring

对控制的监督

Monitoring of controls

审计程序的性质、时间安排和范围

Nature, timing and extent of audit procedures

消极式函证

Negative confirmation

网络事务所

Network firm

违反法律法规

Non-compliance

未回函

Non-response

非抽样风险

Non-sampling risk

观察

Observation

发生

Occurrence

期初余额

Opening balances

内部控制的运行有效性

Operating effectiveness of internal control

其他信息

Other information

其他事项段

Other matter paragraph

会计估计的结果

Outcome of an accounting estimate

超出正常经营过程

Outside the normal course of business

总体审计方案

Overall audit approach

总体审计策略

Overall audit strategy

总体结论

Overall conclusion

总体应对措施

Overall responses

合伙人

Partner

实际执行的重要性

Performance materiality

人员

Personnel

广泛性

Pervasive

计划活动

Planning activities

总体

Population/Overall

积极式函证

Positive confirmation

执业人员

Practitioner

前任注册会计师

Predecessor auditor

初步业务活动

Preliminary engagement activities

与管理层和治理层（如适用）责任相关的执行审计工作的前提

Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted

编制和列报财务报表

Prepare and present the financial statements

列报与披露

Presentation and disclosure

收入确认存在舞弊风险的假定

Presumed fraud risks in revenue recognition

防止或发现并纠正重大错报

Prevent or detect and correct material misstatement

专业胜任能力

Professional competence

职业判断

Professional judgment

职业怀疑态度

Professional skepticism

业务执行

Provision of service/Delivery of service

通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定

Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements

具有适当资格的外部人员

Qualified external person

保留意见

Qualified opinion

量化财务影响

Quantification of the financial impacts

合理保证（针对审计业务和质量控制）

Reasonable assurance (in the context of audit engagements, and in quality control)

合理性测试

Reasonableness test

重新计算

Re-calculation

连续审计业务

Recurring audit engagements

将认定层次的审计风险降至可接受的低水平

Reduce audit risk at the assertion level to an acceptably low level

关联方

Related parties

具有支配性影响的关联方

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联方关系或关联方交易

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条款执行的关联方交易

Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction

（审计证据的）相关性和可靠性

Relevance and reliability (of audit evidence)

相关职业道德要求

Relevant ethical requirements

剩余期间

Remaining period

重新执行

Re-performance

管理层施加的限制

Restrictions imposed by management

复核 ( 与质量控制相关 )

Review (in relation to quality control)

权利与义务

Rights and obligations

风险评估程序

Risk assessment procedures

重大错报风险

Risk of material misstatement

财务报表层次和认定层次的重大错报风险

Risk of material misstatement at financial statement level and at assertion level

样本量

Sample size

抽样

Sampling

抽样风险

Sampling risk

抽样单元

Sampling unit

选择和运用会计政策

Selection and application of accounting policies

选取测试项目

Selection of items for testing