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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 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 OJkiTs{  
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四大”会计师事务所: %(c5T)B9  
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普华永道 Princewater - houseCoopers MS Ml  
安永 Ernst & Young 8op,;Z7Y  
毕马威 KPMG ~s :M l  
德勤 Deloitte Touche Tohmatsu M=mzl750M  
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安达信 Arthur Anderson Y55Yo5<j/+  
安然 Enron lcv&/ A  
世通 worldcom _o 2pyV&  
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国际机构的名称:: &I&:  
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国际会计师联合会 IFAC )CYm/dk  
国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB $*%ipD}f  
美国注册会计师协会 AICPA YPjjSi:#  
中国注册会计师协会 CICPA RS$!TTeQ  
7+,6 m!4  
审计 audit 8IAf 9  
内部审计 internal audit R3HfE*;Z  
政府审计 public sector audit )9^0Qk' ]  
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账项基础审计 accounting number-based audit jLANv{"  
风险导向审计方法 risk-oriented audit approach G lz0`z  
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其他鉴证业务 audit related services [r_YQ*+ej  
审阅业务 review ~f.fg@v`+v  
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有限责任公司制 limited liability companies, LLCs |C\%H R  
有限责任合伙制 limited liability partnerships, LLPs kl0!*j  
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注册会计师职业道德规范 code of ethics for professional accountants MOiTz L*  
            Rules of professional conduct $\W|{u`  
独立 independence 9]ga\>v  
客观 objectivity m+f?+c6  
公正 integrity 1;; is  
专业胜任能力 professional competence )FNvtLZ  
应有关注 due care -,M*j|   
保密 confidentiality confidence H`js1b1n  
职业行为 professional conduct eV?._-G  
技术准则 technical standards E>/kNl  
Z!@<[Vo6  
保持实质上的独立和形式上的独立 J>I.|@W4  
The member is, and is seen to be independent VtNY~  
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费用 fee IoEIT Kd  
佣金 commission UStNUNCq  
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经济利益 interest  aOS:rC  
经济利益的冲突 conflicts of interest +=XDNSw  
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舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. xQ4'$rL1d  
差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. j@JhxCe1+R  
uQ^r1 $#  
更换会计师事务所 Changes in professional appointments 3?Ml]=u  
! xU1[,9  
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国际趋同 global convergence /international convergence "bO\Wt#Mf  
鉴证业务 assurance services ~0mO<0~  
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全面质量管理 quality control of audit &3 QdQ n,  
       Enforce the ethical guidance :Hk:Goo2  
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注册会计师的法律责任Professional responsibility a ?LrSk`  
“深口袋”理论 deep-pocket theory ohK_~  
创新会计处理 creative accounting &WSxg&YG)\  
诉讼爆炸 litigation explosion (dOC ^i  
0]x gE  
违约 breach the contract &kR+7  
过失 negligence zp"Lp>i  
   Misconduct fS08q9,S/  
欺诈 cheat / illegal acts q Ee1OB  
6mP s;I  
审计目标 audit objectives 'cs!(z-{x  
怀疑态度 suspend X!}  t``  
C2WWS(zn  
财务报表认定: financial statement assertions L* k[Vc  
存在 existence OnNWci|7  
权利与义务 rights and obligations t> D|1E"  
发生 occurrence (1~d/u?2\  
完整性 completeness P\;L#2n  
准确性和计价 measurement and valuation AlW0GK=N-p  
分类和可理解性 classification and understandability <a)B5B>  
        presentation and disclosure X^!n'$^u  
o,| LO$~  
财务报表循环 cycles {K\l3_=5qb  
Sales and receivables cycle +T*=JHOD  
Purchases and payables cycle "O{_LOJ  
Wages and salaries cycle k lLhi<*  
Petty cash cycle X$o$8s  
Inventory recording cycle uSZCJ#'G  
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截止 cut-off gyqM&5b  
审计任务约定书 the letter of engagement k)Y}X)\36  
管理层声明书 report of the directors’ responsibilities for the financial statement pmm?Fq!s=  
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审计证据 audit evidence z/IA @  
审计工作底稿 audit working paper P5u Y1(  
审计记录 audit records {!? @u?M  
yc4?'k!  
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计划工作 planning w! J|KM  
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. ;7id![KI4  
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审计风险 audit risk 8>T#sO?+  
检查风险 detection risk m5!~PG:_  
重大错报风险 risk of material misstatement in audit report VrV )qfG  
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风险评估 risk evaluation ]Gk;n/! B  
分析复核程序 analytical review procedures q|An  
内部控制 internal control &h(>jY7 b;  
局限性 limitation r57&F`{  
控制环境 control environment xvP=i/SO  
信息系统与沟通 information system and communication ~0}gRpMW  
符合性测试 compliance test (mO{ W   
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控制测试 control test @ |bN[XL  
报表层次重大错报 material misstatement on level of financial statement 1 u?h4w C  
认定层次重大错报 material misstatement on level of assertion bYPkqitqz  
实质性程序 substantial procedures Kp Ht(>NR  
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舞弊 fraud #xUX1(  
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审计抽样 sampling UL9]LEGG  
抽样风险 sampling risk 4LG[i}u.N  
非抽样风险 non-sampling risk ?q^o|Y/  
统计抽样 statistical sampling S M57bN  
非统计抽样 non-statistical sampling UQ0Sf u  
/_WA F90R?  
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销售与收款循环审计 Sales and receivables cycle tcDWx:Q  
QO1pwrX<  
采购与付款循环审计 Purchases and payables cycle ~lBb%M  
x)35}mi){L  
存货与仓储循环审计 Inventory recording cycle [HRry2#s  
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监盘 physical inspection o#"U8N%r  
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筹资与投资循环审计 Investment and finance cycle ;rggO0Y  
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货币资金审计 Audit of monetary assets :n#8/'%1  
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完成审计工作 finish the audit work Cz1Q@<)  
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期初余额 opening balance X;e=d+pw  
期后事项events after the balance sheet date 0+-"9pED>E  
XmZs4~\K$G  
或有事项contingent evens 0V RV. Ml  
试算平衡表trail balance :Dt]sE _d  
\d'>Ky;GD  
,9A1p06  
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审计报告 { l E\y9  
Audit report Ow#a|@  
6TR` O  
审计报告的要素 d4ga6N3'  
标题 title O]-)?y/  
收件人 receiver c-GS:'J{  
引言段 introduction ?-Qq\D^+  
5T*Uq>x0  
管理层对财务报表的责任段 management’s responsibility for the financial statements ^Z |WD!>`  
注册会计师的责任段 auditor’s responsibility ?|i C-7{8L  
审计意见段 opinion _p^?_  
注册会计师的监管和盖章auditor’s signature RJ\'"XQ  
会计师事务所的名称、地址和盖章auditor’s address 539f B,  
报告日期 date of the Auditor’s report pZ`^0#Fo  
9QXBz=Fnf  
无保留意见 unqualified audit report ?&`PN<~2z  
非无保留意见 modified audit report [QwBSq8)  
保留意见 qualified opinion Exb? eHO  
无法表示意见 disclaimer  JT,[;  
否定意见 adverse qjm6\ii:)  
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