第二部分字匯SECTIONIIGLOSSARY審計(jì)THEOBJECTIVEOFANAUDITOFFINANCIALSTATEMENTSISTOENABLETHEAUDITORTOEXPRESSANOPINIONONWHETHERTHEFINANCIALSTATEMENTSAREPREPARED,INALLMATERIALRESPECTS,INACCORDANCEWITHANAPPLICABLEFINANCIALREPORTINGFRAMEWORK財(cái)務(wù)報(bào)表審計(jì)的目標(biāo)是能使注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表是否在所有重大方面按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)編制發(fā)表審計(jì)意見。AUDITEVIDENCEISALLOFTHEINFORMATIONUSEDBYTHEAUDITORINARRIVINGATTHECONCLUSIONSONWHICHTHEAUDITORSOPINIONISBASED審計(jì)證據(jù)是指注冊(cè)會(huì)計(jì)師為了得出審計(jì)結(jié)論、形成審計(jì)意見而使用的所有信息。INHERENTRISK固有風(fēng)險(xiǎn)CONTROLRISK控制風(fēng)險(xiǎn)DETECTIONRISK檢查風(fēng)險(xiǎn)RISKOFMATERIALMISSTATEMENTS,RMM重大錯(cuò)報(bào)風(fēng)險(xiǎn)AUDITRISKRISKOFMATERIALMISSTATEMENTSDETECTIONRISKMIS意為WRONG。MISLEAD誤導(dǎo)MISCALCULATION誤算MISAPPROPRIATION濫用MISREPRESENTATION錯(cuò)誤表示THEAUDITORSGENERALAPPROACHTOTHEAUDITMAYCONSISTOFEITHERASUBSTANTIVEAPPROACH,INWHICHSUBSTANTIVEPROCEDURESAREEMPHASIZED,ORACOMBINEDAPPROACH,INWHICHBOTHTESTSOFCONTROLSANDSUBSTANTIVEPROCEDURESAREUSED注冊(cè)會(huì)計(jì)師實(shí)施審計(jì)的一般方法包括實(shí)質(zhì)性方案和綜合方案，前者以實(shí)質(zhì)性程序?yàn)橹?，后者則是控制測(cè)試和實(shí)質(zhì)性程序兼而有之。SUBSTANCESBSTNSOVERFORM實(shí)質(zhì)重于形式（SUBSTANCE是SUBSTANTIVE的名詞形式）APPROACHPRTN方法，接近，途徑V接近EITHEROR（兩個(gè)中的）任意一個(gè)NEITHEROR（兩個(gè)當(dāng)中）一個(gè)都不BOTHAND兩個(gè)都RIGHTSANDOBLIGATIONS權(quán)利和義務(wù)VALUATIONANDALLOCATION計(jì)價(jià)和分?jǐn)侲XISTENCEGZST（）NS；EGN存在THEWRITTENREPRESENTATIONPROPOSEDBYMANAGEMENTISINTENDEDTOVERIFYVALUATION,EXISTENCEANDRIGHTSANDOBLIGATIONSOFAMATERIALRECEIVABLESBALANCE管理層的書面聲明主要用于證實(shí)重要應(yīng)收賬款余額的計(jì)價(jià)、存在、權(quán)利和義務(wù)等認(rèn)定。OCCURRENCEKR（）NSN發(fā)生COMPLETENESSKMPLITNISN完整性ACCURACYKJRSN準(zhǔn)確性CLASSIFICATIONANDUNDERSTANDABILITY分類和可理解性CUTOFFN截止PRESENTATIONPREZ（）NTE（）NN列報(bào)DISCLOSUREDISKLUN披露MATERIALMTRLADJ重要的；實(shí)質(zhì)性的THEOBJECTIVEOFTHEAUDITORISTOAPPLYTHECONCEPTOFMATERIALITYAPPROPRIATELYINPLANNINGANDPERFORMINGTHEAUDIT注冊(cè)會(huì)計(jì)師的目標(biāo)就是在計(jì)劃和實(shí)施審計(jì)的過程中恰當(dāng)運(yùn)用重要性這一概念。INFORMATIONISGENERALLYCONSIDEREDTOBEMATERIALIFITSOMISSIONORMISSTATEMENTCOULDINFLUENCETHEECONOMICDECISIONSOFUSERSMADEONTHEBASISOFTHEFINANCIALSTATEMENTS如果某項(xiàng)信息的漏報(bào)或錯(cuò)報(bào)可能影響財(cái)務(wù)報(bào)表使用者依據(jù)財(cái)務(wù)報(bào)表作出的經(jīng)濟(jì)決策，則該項(xiàng)信息通常被認(rèn)為是重大的。THETERMAUDITDOCUMENTATIONREFERSTOTHERECORDOFAUDITPLANSDEVELOPMENT,AUDITPROCEDURESPERFORMED,RELEVANTAUDITEVIDENCEOBTAINED,ANDCONCLUSIONSTHEAUDITORREACHEDREFERTO/REFERENCETO參考，涉及，指的是，適用于審計(jì)工作底稿，是指注冊(cè)會(huì)計(jì)師對(duì)制定的審計(jì)計(jì)劃、實(shí)施的審計(jì)程序、獲取的相關(guān)審計(jì)證據(jù)，以及得出的審計(jì)結(jié)論作出的記錄。ANUNDERSTANDINGOFINTERNALCONTROLASSISTSTHEAUDITORINIDENTIFYINGTYPESOFPOTENTIALMISSTATEMENTSANDFACTORSTHATAFFECTTHERISKSOFMATERIALMISSTATEMENT,ANDINDESIGNINGTHENATURE,EXTENTANDTIMINGOFFURTHERAUDITPROCEDURES對(duì)內(nèi)部控制的了解有助于注冊(cè)會(huì)計(jì)師識(shí)別不同類型的潛在錯(cuò)報(bào)及影響重大錯(cuò)報(bào)風(fēng)險(xiǎn)的相關(guān)因素，進(jìn)而據(jù)此設(shè)計(jì)進(jìn)一步審計(jì)程序的性質(zhì)、程度及時(shí)間安排。AUDITSTAFF審計(jì)工作人員AUDITSTAFFING審計(jì)工作人員配備APPROACHPRTN方法，方法論，途徑；接近V接近，靠近，著手處理APPROACHTO接近，通往的方法；約等于該詞的官方翻譯為“主體”，代表各類型經(jīng)濟(jì)實(shí)體。POSITIVECONFIRMATIO