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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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只看楼主 正序阅读 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 \y@ eBW  
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四大”会计师事务所: ]u~Os<   
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普华永道 Princewater - houseCoopers S'|lU@P Cl  
安永 Ernst & Young hl*MUD,  
毕马威 KPMG M&eQ=vew.  
德勤 Deloitte Touche Tohmatsu nhp)yW  
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安达信 Arthur Anderson ?{?Vy9'B  
安然 Enron _ \_3s  
世通 worldcom @h !U  
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国际机构的名称:: F{kG  
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国际会计师联合会 IFAC Io2,% !D  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ^NY+wR5Sn  
美国注册会计师协会 AICPA  {`tHJ|8  
中国注册会计师协会 CICPA b_q! >&c  
#j\*Lc"Ur:  
审计 audit G,+xT}@wu  
内部审计 internal audit tP&{ J^G  
政府审计 public sector audit 5sG ]3z+1  
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账项基础审计 accounting number-based audit m2jwqx{G  
风险导向审计方法 risk-oriented audit approach #W_i{bdO  
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loml.e=87  
其他鉴证业务 audit related services owP6dtd)  
审阅业务 review 1hF2eNh  
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有限责任公司制 limited liability companies, LLCs -Mr{+pf  
有限责任合伙制 limited liability partnerships, LLPs Ma% E&.ed  
Ar\IZ_Q  
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注册会计师职业道德规范 code of ethics for professional accountants J11dqj  
            Rules of professional conduct TXA. 6e  
独立 independence }]uB? +c  
客观 objectivity =c :lS&B  
公正 integrity Sr4dY`V*:z  
专业胜任能力 professional competence ' 2; Ny23  
应有关注 due care ~vO'p  
保密 confidentiality confidence Dh*~U :6$g  
职业行为 professional conduct /%2:+w  
技术准则 technical standards ,| $|kO/  
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保持实质上的独立和形式上的独立 #-l!`\@  
The member is, and is seen to be independent mABwM$_  
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费用 fee #p11D= @[  
佣金 commission %:yHMEG]'  
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经济利益 interest fx8y`8}_  
经济利益的冲突 conflicts of interest %#[r_QQ^   
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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. iKP\/LR<n  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. okd  ``vG  
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更换会计师事务所 Changes in professional appointments I^rZgp<'i  
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国际趋同 global convergence /international convergence Gnuo-8lb  
鉴证业务 assurance services k1~nd=p  
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全面质量管理 quality control of audit H24ate?t,  
       Enforce the ethical guidance *y":@T  
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注册会计师的法律责任Professional responsibility eSQzjR*  
“深口袋”理论 deep-pocket theory V1UUAvN7s  
创新会计处理 creative accounting p*(U*8Q  
诉讼爆炸 litigation explosion mR!&.R?  
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违约 breach the contract C[Y%=\6'0  
过失 negligence Z7m GC`>  
   Misconduct 6Zl.Lh  
欺诈 cheat / illegal acts < e7<t9  
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审计目标 audit objectives b a1$kU  
怀疑态度 suspend *Bb|N--jI  
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财务报表认定: financial statement assertions ,6%hu|Y*  
存在 existence {GG~E54&B  
权利与义务 rights and obligations Lk8W&|;0|  
发生 occurrence 2Be?5+  
完整性 completeness i_jax)m%  
准确性和计价 measurement and valuation Nv*E .|G  
分类和可理解性 classification and understandability 76u/WC>B  
        presentation and disclosure N4Fy8qU;  
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财务报表循环 cycles 6x (L&>F  
Sales and receivables cycle ZmYSi$B  
Purchases and payables cycle ,&zjOc_v  
Wages and salaries cycle ^R8U-V8:  
Petty cash cycle Npf7p  
Inventory recording cycle d-#u/{jG)  
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截止 cut-off a@V/sh  
审计任务约定书 the letter of engagement f3%^-Uy*b  
管理层声明书 report of the directors’ responsibilities for the financial statement @FnI?Rx  
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审计证据 audit evidence -KU)7V  
审计工作底稿 audit working paper N .Wdi  
审计记录 audit records fW4cHB 9|  
cA (e "N  
[Q.4]K2  
计划工作 planning N8MlT \+r  
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. "Wn?8vR  
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审计风险 audit risk W2W2WyPk  
检查风险 detection risk bN7UO  
重大错报风险 risk of material misstatement in audit report KWn1%oGJ  
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4 HJZ^bq9|  
风险评估 risk evaluation bsk=9K2_2t  
分析复核程序 analytical review procedures 5M\=+5wB  
内部控制 internal control mrLx]og,  
局限性 limitation E;GR;i{t  
控制环境 control environment nTlv'_Y(  
信息系统与沟通 information system and communication 6E\\`FE4y  
符合性测试 compliance test M~{P',l*  
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Rm\ '];  
控制测试 control test rO?x/{;ai  
报表层次重大错报 material misstatement on level of financial statement %&=(,;d  
认定层次重大错报 material misstatement on level of assertion (Q+:N;  
实质性程序 substantial procedures _{Q?VQvZ  
Y +_5"LV  
v(Zi;?c  
舞弊 fraud ,O&PLr8cJ?  
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审计抽样 sampling b]g&rwXYt  
抽样风险 sampling risk j~L1~@  
非抽样风险 non-sampling risk +^&v5[$R  
统计抽样 statistical sampling *_).UAP.  
非统计抽样 non-statistical sampling V.gY1   
N>nvt.`P  
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销售与收款循环审计 Sales and receivables cycle (P>eWw\0  
}MavI'  
采购与付款循环审计 Purchases and payables cycle g<T`F  
8$<AxNR  
存货与仓储循环审计 Inventory recording cycle N7I71q|  
`2(R}zUHN  
监盘 physical inspection | 8L`osg  
C"Y]W-Mgg  
筹资与投资循环审计 Investment and finance cycle ,I&0#+}n  
M}oFn}-T9a  
货币资金审计 Audit of monetary assets n-b<vEZw#  
=u3@ Dhw  
完成审计工作 finish the audit work Y 7t{4P  
};|PFWs  
期初余额 opening balance o? O,nD 6  
期后事项events after the balance sheet date /jn3'q_,  
t|U2 ws#  
或有事项contingent evens i(f;'fb*  
试算平衡表trail balance JJHvj=9'o  
&<P^Tvqq&  
cV_IG}LJ  
dK;\`>8  
审计报告 nM.?Q}yO~  
Audit report Oc/_ T>  
b;{"lJ:+Z  
审计报告的要素 hHl-;%#  
标题 title kdMS"iN8x  
收件人 receiver B?ob{K@  
引言段 introduction nC!^,c  
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管理层对财务报表的责任段 management’s responsibility for the financial statements HFx"fT  
注册会计师的责任段 auditor’s responsibility aq,)6P`  
审计意见段 opinion u r.T YKF  
注册会计师的监管和盖章auditor’s signature b}L,kT  
会计师事务所的名称、地址和盖章auditor’s address /e?ux~f|  
报告日期 date of the Auditor’s report ]|La MMD  
<&0*5|rR  
无保留意见 unqualified audit report Y7V&zF{  
非无保留意见 modified audit report Y$$?8xr ~  
保留意见 qualified opinion 6BN(^y#-X  
无法表示意见 disclaimer n25tr'=  
否定意见 adverse ,Ho. O7H  
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