[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers |Fi5/$S.  
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    安永 Ernst & Young L,[Q{:CS  
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    毕马威 KPMG ~MBPN4r  
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    德勤 Deloitte Touche Tohmatsu ^lAM /   
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    安达信 Arthur Anderson 5nUJ9sqA  
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    安然 Enron *8WB($T}  
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    世通 worldcom r!+{In+Z  
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    国际会计师联合会 IFAC KWZhCS?[(  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 3f] ;y<K
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    美国注册会计师协会 AICPA qyv=ot0"~F  
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    中国注册会计师协会 CICPA l2qvYNMw  
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    审计 audit %'yrIR  
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    内部审计 internal audit !g9k9 l  
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    政府审计 public sector audit R7kkth  
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    账项基础审计 accounting number-based audit n7cy[%yT  
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    风险导向审计方法 risk-oriented audit approach A^>@6d $2  
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    其他鉴证业务 audit related services V0=%$tH  
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    审阅业务 review ;:fW]5"R  
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    有限责任合伙制 limited liability partnerships, LLPs n^Ca?|} ,  
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    注册会计师职业道德规范 code of ethics for professional accountants #$I@V4O;#  
　　　　　　　　　　　 Rules of professional conduct HOR8Jwf:  
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    独立 independence wlT8 |  
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    客观 objectivity OG/b5U
 
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    公正 integrity m&:&z7^p  
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    专业胜任能力 professional competence zuV%`n  
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    应有关注 due care v Y0bK-  
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    保密 confidentiality confidence ]YgR  
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    职业行为 professional conduct |9#q7kM  
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    技术准则 technical standards ;xZ+1zmL0  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent >}+{;d  
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    费用 fee R2,9%!iiX  
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    佣金 commission HwUaaK   
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    经济利益 interest S&_0 3  

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    经济利益的冲突 conflicts of interest ;W,* B.~  
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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. sbW+vc  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. )9YDNVo*-  
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    更换会计师事务所 Changes in professional appointments  b`jR("U  
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    国际趋同 global convergence /international convergence C/k#gLF`  
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    鉴证业务 assurance services UP-eKK'z  
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    全面质量管理 quality control of audit \ND]x]5d  
　　　　　　 Enforce the ethical guidance 4uXGpsL  
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    注册会计师的法律责任Professional responsibility C'JI%HnQ  
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    “深口袋”理论 deep-pocket theory 9q`Ewj R  
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    创新会计处理 creative accounting :3D8rqi:  
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    诉讼爆炸 litigation explosion xV>  .]  
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    违约 breach the contract O*u   
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    过失 negligence /Misconduct 1)z'-dQ-5$  
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    欺诈 cheat / illegal acts v;(cJ,l  
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    审计目标 audit objectives T<uX[BO-a  
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    怀疑态度 suspend ;]LQ}^MP(  
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    财务报表认定： financial statement assertions @K"$M>n$Z  
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    存在 existence ?p{-Yp*h  
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    权利与义务 rights and obligations mS
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    发生 occurrence nAP*w6m0j  
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    完整性 completeness Z\0wQ;}  
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    准确性和计价 measurement and valuation Hcf"u&%  
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    分类和可理解性 classification and understandability _{o 3y"DZ  
　　　　　　　 presentation and disclosure ug%7}&  
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    财务报表循环 cycles g3
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    Sales and receivables cycle o

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    Purchases and payables cycle #'/rFT4{v  
    Wages and salaries cycle (6fD5XtS  
    Petty cash cycle nk!uO^  
    Inventory recording cycle Aw7N'0K9UN  
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    截止 cut-off R*6TS"aL  
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    审计任务约定书 the letter of engagement (\qf>l+*  
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    管理层声明书 report of the directors’ responsibilities for the financial statement HL{aqT2  
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    审计证据 audit evidence D?BegF  
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    审计工作底稿 audit working paper 3uw3[ SR1  
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    审计记录 audit records 3XY"s"
  
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    计划工作 planning U2`:'  
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    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. s58dHnj5+  
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    审计风险 audit risk Wt%Wpb8
  
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    检查风险 detection risk X!V#:2JY  
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    重大错报风险 risk of material misstatement in audit report SEnr"
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    风险评估 risk evaluation iklZ[G%A0  
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    分析复核程序 analytical review procedures Q)E
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    内部控制 internal control <XrXs  
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    局限性 limitation `\##M=  
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    控制环境 control environment F(j;|okf;  
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    信息系统与沟通 information system and communication ;pL!cG@  
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    符合性测试 compliance test mY=sh{ir  
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    控制测试 control test mCn:{G8+  
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    报表层次重大错报 material misstatement on level of financial statement S5gBVGh  
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    认定层次重大错报 material misstatement on level of assertion p/eaO{6 6  
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    实质性程序 substantial procedures CY':'aWfa<  
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    舞弊 fraud -F(luRBS(W  
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    审计抽样 sampling |7KWa(V5I  
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    抽样风险 sampling risk Cj}H'k<B  
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    非抽样风险 non-sampling risk B&7:=t,m(  
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    统计抽样 statistical sampling 4C?4M;  
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    非统计抽样 non-statistical sampling 8*Fn02 p  
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    销售与收款循环审计 Sales and receivables cycle "J*>g(H53  
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    采购与付款循环审计 Purchases and payables cycle 
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    存货与仓储循环审计 Inventory recording cycle NB44GP1-@  
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    监盘 physical inspection pyX:$j2R+%  
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    筹资与投资循环审计 Investment and finance cycle B1Pi+-t  
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    货币资金审计 Audit of monetary assets U8gj \G\`  
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    完成审计工作 finish the audit work ,cS_687o  
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    期初余额 opening balance wKpb%3  
    期后事项 events after the balance sheet date RX_f[  
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    或有事项 contingent evens \1#]qs -  
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    试算平衡表 trail balance _OJfd  
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    审计报告  Audit report $0OOH4  
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    收件人 receiver >z /.8!#Q  
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    引言段 introduction 9@IL547V  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements oC} u  
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    注册会计师的责任段 auditor’s responsibility JC9$"0d7  
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    审计意见段 opinion a9 q:e  
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    注册会计师的监管和盖章auditor’s signature Ahba1\,N$  
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    会计师事务所的名称、地址和盖章auditor’s address |*b-m k  
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    报告日期 date of the Auditor’s report 3OKs?i3A  
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    无保留意见 unqualified audit report \X!NoF  
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    非无保留意见 modified audit report $%'3w~h`  
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    保留意见 qualified opinion @-xvdntx  
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    无法表示意见 disclaimer {,*vMQ<^  
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    否定意见 adverse );
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