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[知识整理]审计中常用的审计术语(供大家参考) [复制链接]

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离线connie
 

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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 BfO}4  
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四大”会计师事务所: &opH\wa  
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普华永道 Princewater - houseCoopers O'?lW~CD.>  
安永 Ernst & Young ~NJLS-  
毕马威 KPMG $F==n4)  
德勤 Deloitte Touche Tohmatsu sjgxx7  
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安达信 Arthur Anderson _ d"Y6 0  
安然 Enron ?\ i,JJO  
世通 worldcom R|^t~ h-  
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国际机构的名称:: z8MpE  
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国际会计师联合会 IFAC dIe 6:s  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB r'}k`A 5>  
美国注册会计师协会 AICPA #p^pvdvh3  
中国注册会计师协会 CICPA SZ1pf#w!  
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审计 audit 'J<zVD}0  
内部审计 internal audit ~s^6Q#Z9|  
政府审计 public sector audit [_z2z6  
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账项基础审计 accounting number-based audit O"w_ sw  
风险导向审计方法 risk-oriented audit approach q.Aw!]:!  
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其他鉴证业务 audit related services 2LK*Cv[  
审阅业务 review {Eb2<;1o{  
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有限责任公司制 limited liability companies, LLCs >!WBl Sy  
有限责任合伙制 limited liability partnerships, LLPs N,'qMoNf  
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注册会计师职业道德规范 code of ethics for professional accountants F_ lj>;}a5  
            Rules of professional conduct N=}Z#  
独立 independence XT;IEZQZ  
客观 objectivity dXSb%ho  
公正 integrity &ppZRdq]  
专业胜任能力 professional competence s#CEhb  
应有关注 due care E~U|v'GCd  
保密 confidentiality confidence ^.aEKr  
职业行为 professional conduct Le+8s LE`Y  
技术准则 technical standards ]0nC;|]@Lx  
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保持实质上的独立和形式上的独立 vVR CM  
The member is, and is seen to be independent H<3b+Sg  
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费用 fee p~ VW3u]  
佣金 commission olW`.3f  
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经济利益 interest HGMH g  
经济利益的冲突 conflicts of interest 3B]+]e~  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. gG| 1$  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. P bC>v  
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更换会计师事务所 Changes in professional appointments &_TjRj"  
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国际趋同 global convergence /international convergence ."g5+xX  
鉴证业务 assurance services :BiR6>1:  
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全面质量管理 quality control of audit WUQh[A41  
       Enforce the ethical guidance |L#r)$n{1  
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注册会计师的法律责任Professional responsibility bao5^t}  
“深口袋”理论 deep-pocket theory GOgT(.5  
创新会计处理 creative accounting omU)hFvyS  
诉讼爆炸 litigation explosion i(#c Yb  
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违约 breach the contract 6R,b 8  
过失 negligence 9O_N iu0  
   Misconduct = nN*9HRD  
欺诈 cheat / illegal acts +m},c-,=$w  
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审计目标 audit objectives S Q.Wj?W)  
怀疑态度 suspend gDBQ\vM8  
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财务报表认定: financial statement assertions AMiFsgBj  
存在 existence [wxI X  
权利与义务 rights and obligations {; ~i q  
发生 occurrence @_Oe`j^  
完整性 completeness ]@g$<&  
准确性和计价 measurement and valuation ZX}"  
分类和可理解性 classification and understandability '.v^seU  
        presentation and disclosure `)P_X4e]`  
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财务报表循环 cycles C\h<02  
Sales and receivables cycle Q2PwO;E.`C  
Purchases and payables cycle 7 l EwQ  
Wages and salaries cycle I=-;*3g6  
Petty cash cycle ^aMdbB  
Inventory recording cycle >gl<$LQ?X  
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截止 cut-off BGj Ta.&  
审计任务约定书 the letter of engagement )SLs  [  
管理层声明书 report of the directors’ responsibilities for the financial statement )o,0aGo>Of  
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审计证据 audit evidence ':dHYvP/UX  
审计工作底稿 audit working paper 1W7BN~p14  
审计记录 audit records K Hc+  
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计划工作 planning | Ylk`<  
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. ?V)6`St#C  
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审计风险 audit risk Z}f_\d'  
检查风险 detection risk =hlu, By  
重大错报风险 risk of material misstatement in audit report G-<~I#k  
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风险评估 risk evaluation ?^Ux+mVE  
分析复核程序 analytical review procedures Wg&:xff  
内部控制 internal control }aIf IJ  
局限性 limitation 'kK%sE   
控制环境 control environment K@lV P!z  
信息系统与沟通 information system and communication *RM'0[1F4  
符合性测试 compliance test -/?<@*n  
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控制测试 control test m8' 1@1d|  
报表层次重大错报 material misstatement on level of financial statement mAa]E t.  
认定层次重大错报 material misstatement on level of assertion  (v}:  
实质性程序 substantial procedures tTt ~W5lo  
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舞弊 fraud s,x]zG"  
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审计抽样 sampling vS#]RW&j  
抽样风险 sampling risk qiN'Tuw9  
非抽样风险 non-sampling risk D$;/ l}s?  
统计抽样 statistical sampling i/z7a%$   
非统计抽样 non-statistical sampling 8E{>czF"  
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销售与收款循环审计 Sales and receivables cycle (#qVtN`t  
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采购与付款循环审计 Purchases and payables cycle nc)`ISI  
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存货与仓储循环审计 Inventory recording cycle 5$X{{j2  
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监盘 physical inspection %b9M\  
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筹资与投资循环审计 Investment and finance cycle u!W00;`L  
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货币资金审计 Audit of monetary assets cALs;)z  
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完成审计工作 finish the audit work e`^j_V nEH  
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期初余额 opening balance v]~[~\|a  
期后事项events after the balance sheet date ZtDpCl_  
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或有事项contingent evens Pl4d(2 7  
试算平衡表trail balance dQ]j r.  
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审计报告 ~4 ab\hq  
Audit report >B0S5:S$W  
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审计报告的要素 WyP1"e^ 9  
标题 title ]Ea-?IhD  
收件人 receiver Y i`.zm  
引言段 introduction al/~  
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管理层对财务报表的责任段 management’s responsibility for the financial statements ?AE%N.rnsi  
注册会计师的责任段 auditor’s responsibility S5JnJkNn  
审计意见段 opinion S%2qB;uw  
注册会计师的监管和盖章auditor’s signature i{2KMa{K  
会计师事务所的名称、地址和盖章auditor’s address & BkNkb0  
报告日期 date of the Auditor’s report dq2v[? *R  
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无保留意见 unqualified audit report q2y:b qLWl  
非无保留意见 modified audit report {+;8dtZ)x  
保留意见 qualified opinion 0U'r ia:$  
无法表示意见 disclaimer Iu8=[F>  
否定意见 adverse /Q-!><riD  
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