论坛风格切换切换到宽版
  • 2428阅读
  • 0回复

[知识整理]审计中常用的审计术语(供大家参考) [复制链接]

上一主题 下一主题
离线connie
 

发帖
1196
学分
2168
经验
15
精华
7355
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-03
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
审计术语英语 Th])jQ*  
[Az^i>iH  
四大”会计师事务所: 9hwn,=Vh)  
.Wyx#9  
普华永道 Princewater - houseCoopers d~d~Cd`V  
安永 Ernst & Young @n=FSn6 c  
毕马威 KPMG n]JfdI  
德勤 Deloitte Touche Tohmatsu 7 ( /  
N'5!4JUI  
安达信 Arthur Anderson YKj P E  
安然 Enron Se5jxV  
世通 worldcom  b|h`v  
bDcWPwe  
国际机构的名称:: NE$=R"<Gv  
F[|aDj@q e  
国际会计师联合会 IFAC ;@u+b0 j  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 9%u J: c?  
美国注册会计师协会 AICPA my3W[3#  
中国注册会计师协会 CICPA i3y>@$fRL\  
h "r)z6Q/  
审计 audit /?8rj3  
内部审计 internal audit J o ]8?U(^  
政府审计 public sector audit ab5z&7Re6  
cbA90 8@s  
账项基础审计 accounting number-based audit r`'n3#O*  
风险导向审计方法 risk-oriented audit approach i%_nH"h  
xqzdXL}  
?Da!QH >,]  
其他鉴证业务 audit related services ?To r)>A'  
审阅业务 review bxg9T(Bj  
|N>TPK&Xt  
有限责任公司制 limited liability companies, LLCs V-iY2YiR  
有限责任合伙制 limited liability partnerships, LLPs G& *2h2,]  
Co>=<\yi  
Ih0kd i  
注册会计师职业道德规范 code of ethics for professional accountants '.DFyHsq  
            Rules of professional conduct n.xW"omN  
独立 independence t7DT5SrR  
客观 objectivity ]^^mJt.Iv  
公正 integrity S-6 %mYf  
专业胜任能力 professional competence oW/ #/;|`  
应有关注 due care %,*{hhfu  
保密 confidentiality confidence h|1 /Q (  
职业行为 professional conduct O}#h^AU-BS  
技术准则 technical standards :>g*!hpb  
`=3:*.T*  
保持实质上的独立和形式上的独立 pTJJ.#$CEF  
The member is, and is seen to be independent `H6kC$^Ofx  
;HeUD5Nt6F  
费用 fee ZjXpMx,  
佣金 commission tcf>9YsOr  
+O @0gl  
经济利益 interest }A`4ae=  
经济利益的冲突 conflicts of interest L Y^pmak  
+H~ })PeQ  
舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. ZK@ENfG  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. uN1O(s  
v9OK <  
更换会计师事务所 Changes in professional appointments 7,2bR  
.pOTIRbA  
|^i+Srh  
国际趋同 global convergence /international convergence _0<EbJ8Z  
鉴证业务 assurance services Rs cU=oaKi  
=)3tVH&  
全面质量管理 quality control of audit 58Fan*fO  
       Enforce the ethical guidance Q0_UBm^f  
AVA hS}*t  
/t0 83  
注册会计师的法律责任Professional responsibility >I3#ALF  
“深口袋”理论 deep-pocket theory t .&YD x  
创新会计处理 creative accounting {(#>%f+|C  
诉讼爆炸 litigation explosion !e >EDYb Y  
.ns1;8  
违约 breach the contract h p]T^  
过失 negligence ~g+?]Lk}  
   Misconduct jLf.qf8qm  
欺诈 cheat / illegal acts ^xO CT=V  
/,z4t f  
审计目标 audit objectives ^E8XPK]-~  
怀疑态度 suspend DDT)l+:XP  
Q0I22?  
财务报表认定: financial statement assertions 8-c1q*q)  
存在 existence ?1Lzbou  
权利与义务 rights and obligations 7Xi)[M?)#  
发生 occurrence +.T&U7xV  
完整性 completeness `)FSJV1  
准确性和计价 measurement and valuation i*' 6"  
分类和可理解性 classification and understandability p*8LS7UT  
        presentation and disclosure z ) 2h\S  
k1HukGa  
财务报表循环 cycles LoQm&3/  
Sales and receivables cycle C{<qc,!4  
Purchases and payables cycle C&b^TLe  
Wages and salaries cycle lz?F ,].  
Petty cash cycle J)iy6{0"  
Inventory recording cycle *4;MO2g  
0 V:z(r  
截止 cut-off EM+#h'%-  
审计任务约定书 the letter of engagement ^<#08L;  
管理层声明书 report of the directors’ responsibilities for the financial statement 7yLO<o?9w  
 "MD  
审计证据 audit evidence G/Nb@pAy[  
审计工作底稿 audit working paper ][1 *.7-  
审计记录 audit records 445}Yw5;9  
}U K<tUO  
r7r>1W%4  
计划工作 planning  <taN3  
重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. c8I : jDk:  
| - l)$i@  
审计风险 audit risk L$^ya%2  
检查风险 detection risk RfVVAaI  
重大错报风险 risk of material misstatement in audit report !j,LS$tPu  
?'_E$  
Mj2o>N2 ,  
风险评估 risk evaluation h=uwOi6}  
分析复核程序 analytical review procedures mrR~[533j  
内部控制 internal control Mvq5s+.  
局限性 limitation l(Dkmt>^  
控制环境 control environment KiU/N$ E  
信息系统与沟通 information system and communication n$n)!XL/  
符合性测试 compliance test Zb<IZ)i#1  
X(nbfh?n  
pZ?7'+u$L  
控制测试 control test $ gU6=vN1#  
报表层次重大错报 material misstatement on level of financial statement OTs vox|(  
认定层次重大错报 material misstatement on level of assertion s*<\ mwB  
实质性程序 substantial procedures O`_!G`E  
WZ @/'[  
Fp52 |w_  
舞弊 fraud `,XCD-R^  
bM[!E8dF  
审计抽样 sampling *5'U3py  
抽样风险 sampling risk JX%B_eUlAs  
非抽样风险 non-sampling risk AsyJDt'i  
统计抽样 statistical sampling &eYnO~$!  
非统计抽样 non-statistical sampling f>\guuG  
;Z%PBMa  
?;Ck]l#5ys  
销售与收款循环审计 Sales and receivables cycle rxZ%vzVQ>  
`NqX{26GV+  
采购与付款循环审计 Purchases and payables cycle \8v{9Yb  
{[~cQgCI  
存货与仓储循环审计 Inventory recording cycle $I40 hk  
%a- *Ku  
监盘 physical inspection Y0`@$d&n  
Ve,h]/G  
筹资与投资循环审计 Investment and finance cycle  AnK-\4  
ck-ab0n  
货币资金审计 Audit of monetary assets Ml`tDt|;  
7?Vo([8  
完成审计工作 finish the audit work Id`? yt  
!QK ~l  
期初余额 opening balance HPT{83  
期后事项events after the balance sheet date DA'A-C2  
F/c 7^  
或有事项contingent evens ^MJTlRUb  
试算平衡表trail balance !vNZ- }  
m/W0vPM 1  
%n<u- {`  
Q2[@yRY/z  
审计报告 bo^d!/ ;  
Audit report 9Yih%d,  
H"hL+F^  
审计报告的要素 `uRf*-   
标题 title P e_mX*0  
收件人 receiver B^'Uh+Y  
引言段 introduction c5 ~d^  
(x7AV$N  
管理层对财务报表的责任段 management’s responsibility for the financial statements Ta;'f7Oz  
注册会计师的责任段 auditor’s responsibility n^O Wz4  
审计意见段 opinion ^<L;"jl %  
注册会计师的监管和盖章auditor’s signature jA ?tDAx`  
会计师事务所的名称、地址和盖章auditor’s address }2qmL$  
报告日期 date of the Auditor’s report \@]/ks=K  
_y~H#r9:  
无保留意见 unqualified audit report rN3i5.*/t  
非无保留意见 modified audit report XAN{uD^3\%  
保留意见 qualified opinion &mebpEHUG7  
无法表示意见 disclaimer FQNw89g  
否定意见 adverse W)rE_tw,|  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个