In this ISQC, the following terms have the meanings attributed below:
就国际质量控制准则而言，对下列术语给予以下定义:
Date of Report | 报告日
The date selected by the practitioner to date the report.
是指执业人员在出具的报告上签署的日期
Engagement Documentation | 业务工作底稿
The record of work performed results obtained, and conclusions the practitioner reached (terms such as “working papers” or “work papers” are sometimes used).
是指执行业务的人员对执行的工作、获取的结果以及得出的结论作出的记录（有时也使用“工作记录”的术语）
Engagement Partner | 项目合伙人
The partner or other person in the firm who is responsible for the engagement and its performance, and for the report that is issued on behalf of the firm, and who, where required, has the appropriate authority from a professional, legal or regulatory body.
是指会计师事务所中负责某项业务及其执行，对代表会计师事务所出具的报告负责，并按要求获得职业团体、立法机构或监管部门适当授权的合伙人或其他人员
Engagement Quality Control Review [EQCR] | 项目质量控制覆核
A process designed to provide an objective evaluation, on or before the date of the report, of the significant judgments the engagement team made and the conclusions it reached in formulating the report. The engagement quality control review process is for audits of financial statements of listed entities, and those other engagements, if any, for which the firm has determined an engagement quality control review is required.
是指在报告日或报告日之前，对项目组作出的重大判断和在编制报告时得出的结论进行客观评价的过程。项目质量控制覆核适用于上市实体财务报表审计，以及会计师事务所确定需要实施项目质量控制覆核的其他业务
Engagement Quality Control Reviewer | 项目质量控制覆核人员
A partner, other person in the firm, suitably qualified external person, or a team made up of such individuals, none of whom is part of the engagement team, with sufficient and appropriate experience and authority to objectively evaluate the significant judgments the engagement team made and the conclusions it reached in formulating the report.
是指项目组成员之外的，具有足够、适当的经验和权限，对项目组作出的重大判断和在编制报告时得出的结论进行客观评价的合伙人、会计师事务所的其他人员、具有适当资格的外部人员或由这类人员组成的小组
Engagement Team | 项目组
All partners and staff performing the engagement, and any individuals engaged by the firm or a network firm who perform procedures on the engagement. This excludes external experts engaged by the firm or a network firm.
是指执行某项业务的所有合伙人和员工，以及会计师事务所或网络事务所聘请的为该项业务实施程序的人员。但不包括会计师事务所或网络事务所聘请的外部专家
Firm | 会计师事务所
A sole practitioner, partnership or corporation or other entity of professional accountants.
是指由职业会计师设立的独资、合伙、公司或其他形式的执业组织
Inspection | 检查
In relation to completed engagements, procedures are designed to provide evidence of compliance by engagement teams with the firm’s quality control policies and procedures.
是指实施程序以获取证据，确定项目组在已完成的业务中是否遵守会计师事务所的质量控制政策和程序
Listed Entity | 上市实体
An entity whose shares, stock or debt are quoted or listed on a recognized stock exchange, or are marketed under the regulations of a recognized stock exchange or other equivalent body.
是指其股份、股票或债券在法律法规认可的证券交易所报价或挂牌，或在法律法规认可的证券交易所或其他类似机构的监管下进行交易的实体
Monitoring | 监控
A process comprising an ongoing consideration and evaluation of the firm’s system of quality control, including a periodic inspection of a selection of completed engagements, is designed to provide the firm with reasonable assurance that its system of quality control is operating effectively.
是指对会计师事务所质量控制制度进行持续考虑和评价的过程，包括定期选取已完成的业务进行检查，以使会计师事务所能够合理保证其质量控制制度正在有效运行
Network Firm | 网络事务所
A firm or entity that belongs to a network.
是指属于某一网络的会计师事务所或实体
Network | 网络
A larger structure:
That is aimed at cooperation, and
That is clearly aimed at profit or cost-sharing or shares common ownership, control or management, common quality control policies and procedures, common business strategy, the use of a common brand name, or a significant part of professional resources.
符合下列条件的联合体：
以合作为目的；
明确旨在共享收益或分担成本，或共享所有权、控制权或管理权，共享统一的质量控制政策和程序，共享同一经营战略、使用同一品牌或共享重要的专业资源。
Partner | 合伙人
Any individual with authority to bind the firm with respect to the performance of a professional services engagement.
是指在执行专业服务业务方面有权代表会计师事务所的个人
Personnel | 人员
Partners and staff.
是指合伙人和员工
Professional Standards | 职业准则
IAASB Engagement Standards, as defined in the IAASB’s Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, and relevant ethical requirements.
是指国际审计与鉴证准则理事会业务准则，如在《国际质量控制、审计、审阅、其他鉴证和相关服务公告序言》中界定的业务准则和相关职业道德要求
Reasonable Assurance | 合理保证
In the context of this ISQC, a high, but not absolute, level of assurance.
在本国际质量控制准则中，是指一种高度但非绝对的保证
Relevant Ethical Requirements | 相关职业道德要求
Ethical requirements to which the engagement team and engagement quality control reviewer are subject, which ordinarily comprise Parts A and B of the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with national requirements that are more restrictive.
是指项目组和项目质量控制覆核人员应当遵守的职业道德要求，通常包括国际会计师职业道德准则理事会《国际职业会计师道德守则》中的 A 和 B 部分以及各国更严格的要求
Staff | 员工
Professionals, other than partners, including any experts the firm employs.
是指合伙人之外的专业人员，包括会计师事务所雇佣的专家
Suitably Qualified External Person | 具有适当资格的外部人员
An individual outside the firm with the competence and capabilities to act as an engagement partner, for example, a partner of another firm, or an employee (with appropriate experience) of either a professional accountancy body whose members may perform audits and reviews of historical financial information, or other assurance or related services engagements, or of an organization that provides relevant quality control services.
是指执行业务的会计师事务所以外的具有担任项目合伙人的胜任能力和必要素质的个人，如其他会计师事务所的合伙人，或者其会员可执行历史财务信息审计和审阅、其他鉴证或相关服务业务的职业会计团体或提供相关质量控制服务的组织中具有适当经验的员工
*Quick note to Audit Firms:
Firms are recommended to research the requirements of the three new quality management standards that have been adopted by the International Auditing and Assurance Standards Board (IAASB). These standards are scheduled to become effective on December 15, 2022.
The standards, which include the International Standards on Quality Management ISQM 1 and ISQM 2, as well as the International Standard on Auditing ISA 220 Revised, are an evolution from a traditional, more linear approach to quality control.
They are intended to create a more robust System of Quality Management for Firms that use the standards developed by the International Auditing and Assurance Standards Board (IAASB). The new standards provide an approach to audit quality management that is robust, scalable, and proactive. This approach is essential to ensuring that the auditing profession will continue to be trusted and viable in the future.