審計(jì)報(bào)告翻譯國(guó)際審計(jì)專(zhuān)業(yè)術(shù)語(yǔ)翻譯對(duì)照表

1、審計(jì)報(bào)告翻譯：國(guó)際審計(jì)專(zhuān)業(yè)術(shù)語(yǔ)翻譯對(duì)照表國(guó)際審計(jì)準(zhǔn)則術(shù)語(yǔ)大陸譯法香港地區(qū)譯法澳門(mén)地區(qū)譯法臺(tái)灣地區(qū)譯法Control activities控制活動(dòng)控制活動(dòng)控制活動(dòng)/控制行為控制活動(dòng)Control environment控制環(huán)境控制環(huán)境內(nèi)部控制環(huán)境/控制環(huán)境控制環(huán)境Control risk控制風(fēng)險(xiǎn)控制風(fēng)險(xiǎn)控制風(fēng)險(xiǎn)控制風(fēng)險(xiǎn)Corporate governance公司治理公司管治/企業(yè)管治公司治理/公司管治公司治理Corresponding figures對(duì)應(yīng)數(shù)據(jù)對(duì)應(yīng)數(shù)據(jù)對(duì)應(yīng)數(shù)據(jù)連結(jié)資訊Criteria標(biāo)準(zhǔn)標(biāo)準(zhǔn)標(biāo)準(zhǔn)標(biāo)準(zhǔn)Date of approval of the financial statemen

2、ts財(cái)務(wù)報(bào)表批準(zhǔn)日財(cái)務(wù)報(bào)表批準(zhǔn)日期財(cái)務(wù)報(bào)表批準(zhǔn)日財(cái)務(wù)報(bào)表核準(zhǔn)日Date of report(in relation to quality control)報(bào)告日（與質(zhì)量控制相關(guān)）報(bào)告的日期報(bào)告日?qǐng)?bào)告日Date of the auditors report審計(jì)報(bào)告日核數(shù)師報(bào)告的日期核數(shù)報(bào)告日/核數(shù)報(bào)告的日期審計(jì)報(bào)告日Date of the financial statements財(cái)務(wù)報(bào)表日財(cái)務(wù)報(bào)表日期財(cái)務(wù)報(bào)表日/財(cái)務(wù)報(bào)表的日期財(cái)務(wù)報(bào)表日Date the financial statements are issued財(cái)務(wù)報(bào)表報(bào)出日財(cái)務(wù)報(bào)表發(fā)出日財(cái)務(wù)報(bào)表發(fā)出日/提交財(cái)務(wù)報(bào)表日財(cái)務(wù)報(bào)表發(fā)佈日Defic

3、iency in internal control內(nèi)部控制缺陷內(nèi)部控制缺陷內(nèi)部控制缺陷內(nèi)部控制缺失Detection risk檢查風(fēng)險(xiǎn)檢查風(fēng)險(xiǎn)檢查/發(fā)現(xiàn)風(fēng)險(xiǎn)偵查風(fēng)險(xiǎn)Element要素要素要素要素Element of a financial statement(in the context of ISA 805)財(cái)務(wù)報(bào)表要素（針對(duì)國(guó)際審計(jì)準(zhǔn)則第805號(hào)而言）財(cái)務(wù)報(bào)表要素（針對(duì)國(guó)際審計(jì)準(zhǔn)則第805號(hào)而言）財(cái)務(wù)報(bào)表要素（針對(duì)ISA805而言）財(cái)務(wù)報(bào)表要素（針對(duì)ISA805而言）Emphasis of Matter paragraph強(qiáng)調(diào)事項(xiàng)段增加強(qiáng)調(diào)事項(xiàng)段強(qiáng)調(diào)事項(xiàng)段強(qiáng)調(diào)事項(xiàng)段Engagement d

4、ocumentation業(yè)務(wù)工作底稿業(yè)務(wù)工作底稿業(yè)務(wù)工作紀(jì)錄業(yè)務(wù)工作底稿Engagement letter業(yè)務(wù)約定書(shū)業(yè)務(wù)約定書(shū)業(yè)務(wù)約定書(shū)委任書(shū)Engagement partner項(xiàng)目合伙人項(xiàng)目合伙人項(xiàng)目合伙人主辦會(huì)計(jì)師Engagement quality control review項(xiàng)目質(zhì)量控制復(fù)核項(xiàng)目質(zhì)量控制復(fù)核項(xiàng)目質(zhì)量控制復(fù)核委任項(xiàng)目品質(zhì)控制覆核Engagement quality control reviewer項(xiàng)目質(zhì)量控制復(fù)核人員項(xiàng)目質(zhì)量控制復(fù)核人員項(xiàng)目質(zhì)量控制復(fù)核人員委任項(xiàng)目品質(zhì)控制覆核者Engagement team項(xiàng)目組項(xiàng)目團(tuán)隊(duì)/項(xiàng)目組項(xiàng)目組查核團(tuán)隊(duì)Entitys risk as

5、sessment process被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過(guò)程被審計(jì)單位的風(fēng)險(xiǎn)評(píng)估過(guò)程被審核實(shí)體的風(fēng)險(xiǎn)評(píng)估過(guò)程受查核個(gè)體之風(fēng)險(xiǎn)評(píng)估過(guò)程Error錯(cuò)誤錯(cuò)誤錯(cuò)誤錯(cuò)誤Estimation uncertainty估計(jì)不確定性估計(jì)不確定性估計(jì)不確定性估計(jì)不確定性Evaluate評(píng)價(jià)評(píng)價(jià)評(píng)估評(píng)估Exception不符事項(xiàng)審計(jì)異議/例外不符事項(xiàng)例外事項(xiàng)Experienced auditor有經(jīng)驗(yàn)的審計(jì)師有經(jīng)驗(yàn)的核數(shù)師有經(jīng)驗(yàn)的核數(shù)師有經(jīng)驗(yàn)之查核人員Expert專(zhuān)家專(zhuān)家專(zhuān)家專(zhuān)家Expertise專(zhuān)長(zhǎng)專(zhuān)長(zhǎng)技能専長(zhǎng)External confirmation函證函證外部函證外部函證Fair presentation fra

6、mework公允列報(bào)框架公正表述框架公允列報(bào)框架允當(dāng)表逹之架構(gòu)Financial statements財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表Firm會(huì)計(jì)師事務(wù)所事務(wù)所核數(shù)公司會(huì)計(jì)師事務(wù)所Fraud舞弊舞弊舞弊舞弊Fraud risk factors舞弊風(fēng)險(xiǎn)因素舞弊風(fēng)險(xiǎn)因素舞弊風(fēng)險(xiǎn)因素舞弊風(fēng)險(xiǎn)因子Fraudulent financial reporting虛假財(cái)務(wù)報(bào)告虛假財(cái)務(wù)報(bào)告虛假財(cái)務(wù)報(bào)告虛假的財(cái)務(wù)報(bào)導(dǎo)General IT controls信息技術(shù)一般控制信息技術(shù)一般控制信息技術(shù)一般控制一般性資訊技術(shù)控制General purpose financial statements通用目的財(cái)務(wù)報(bào)表通用目的財(cái)務(wù)報(bào)表通用財(cái)務(wù)報(bào)表一般目的財(cái)務(wù)報(bào)表上海櫻通翻譯服務(wù)有限公司是在上海市工商局注冊(cè)的正規(guī)翻譯公司（注冊(cè)號(hào)：3130），現(xiàn)為中國(guó)翻譯協(xié)會(huì)單位會(huì)員，擁有經(jīng)上海市公安局注冊(cè)備案的權(quán)威翻譯專(zhuān)用章。所翻譯的文件為國(guó)內(nèi)外政府機(jī)構(gòu)、企事業(yè)團(tuán)體所認(rèn)可。具體而言可以用于：海外移民、留學(xué)、購(gòu)房；以及學(xué)歷認(rèn)證、領(lǐng)取生育金、結(jié)婚、貸款、法律用文書(shū)等。質(zhì)量是企業(yè)的生存之本，本公司始終以確保品質(zhì)作為公司的目標(biāo)。具體措施包括：1) 100%人工翻譯。2) 強(qiáng)調(diào)譯員個(gè)人素質(zhì)：專(zhuān)職譯員全部來(lái)自211重點(diǎn)大學(xué)外語(yǔ)學(xué)院，且在工作中定期實(shí)施各種旨在提高翻譯質(zhì)量的培訓(xùn)活動(dòng)。3) 一譯兩審：初譯之后，由其