完整性

Completeness

對集團具有財務重大性的單個組成部分

Components that are of individual financial significance to the group

計算機輔助審計技術

Computer-assisted audit techniques

審計的前提條件

Conditions for an audit

詢證函

Confirmation

合并過程

Consolidation process

控制活動

Control activities

控制環境

Control environment

控制風險

Control risk

與審計相關的控制

Controls relevant to the audit

公司治理

Corporate governance

對應數據

Corresponding figures

截止

Cut-off/As of (date)

報告日（與質量控制相關）

Date of report (in relation to quality control)

財務報表批準日

Date of the approval of the financial statements

審計報告日

Date of the auditor’s report

財務報表日

Date of the financial statements

設計、執行和維護適當的控制

Design, implement and maintain adequate controls (over)

檢查風險

Detection risk

偏差

Deviations

無法表示意見

Disclaimer of opinion

雙重目的測試

Dual-purpose test

強調事項段

Emphasis of matter paragraph

業務工作底稿

Engagement documentation/working paper

業務約定書

Engagement letter

項目合伙人

Engagement partner

項目質量控制復核

Engagement quality control review

項目質量控制復核人員

Engagement quality control reviewer

項目組

Engagement team

被審計單位的風險評估過程

Entity’s risk assessment process

評價

Evaluate

可能導致對被審計單位持續經營能力產生重大疑慮的事項或情況

Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern

不符事項

Exception

存在

Existence

有經驗的注冊會計師

Experienced auditor

專長

Expertise

信賴程度

Extent of reliance

函證

External confirmation

事實錯報、判斷錯報和推斷錯報

Factual misstatements, judgemental misstatements and projected misstatements

財務報表

Financial statements

舞弊

Fraud

舞弊風險因素

Fraud risk factors

虛假財務報告

Fraudulent financial reporting

對財務報表使用者理解財務報表至關重要

Fundamental to users’ understanding of the financial statements

治理

Governance

集團

Group

集團項目合伙人

Group engagement partner

集團層面控制

Group-wide controls

歷史財務信息

Historical financial information

識別、評估和應對重大錯報風險

Identify, assess and respond to risk of material misstatement

無法獲取充分、適當的審計證據

Inability to obtain sufficient appropriate audit evidence

后任注冊會計師

Incoming auditor

不一致

Inconsistency

獨立性

Independence

與財務報告相關的信息系統

Information system relevant to financial reporting

審計的固有限制

Inherent limitation of audit

固有風險

Inherent risk

首次審計業務

Initial audit engagement

生成、記錄、處理和報告交易

Initiate, record, process and report transactions

詢問

Inquiry

檢查

Inspection

中期財務信息或報表

Interim financial information or statements

內部審計師

Internal auditors

內部控制

Internal control

內部控制缺陷

Internal control deficiency

國際財務報告準則

International Financial Reporting Standards

調查

Investigate

財務報表報出日

Issuance date of the financial statements

信息技術應用控制

IT application controls

信息技術環境

IT environment

會計分錄和其他調整

Journal entries and other adjustments

會計分錄

Journal entry/entries

嚴重程度

Level of significance

上市公司實體

Listed entity

管理層

Management

管理層偏向

Management bias

管理層凌駕于控制之上

Management override of controls

管理當局聲明書

Management representation letter

管理層對其自身責任的認可與理解

Management’s acknowledgement and understanding of its responsibilities

管理層的專家

Management’s expert