[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers PfC!lI BU  
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    安永 Ernst & Young 1 D<_
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    毕马威 KPMG =o&>fw  
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    德勤 Deloitte Touche Tohmatsu UN]f"k&  
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    安达信 Arthur Anderson 6~1|qEe6I  
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    安然 Enron :=wTvz  
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    世通 worldcom QA5QweL  
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    国际会计师联合会 IFAC 1:f9J  
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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 Gu2P\I2zx  
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    美国注册会计师协会 AICPA %jJ>x3$F  
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    中国注册会计师协会 CICPA iVy7elT;R  
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    审计 audit pXJpK@z  
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    内部审计 internal audit (UU(:/  
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    政府审计 public sector audit >i5acuth  
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    账项基础审计 accounting number-based audit 5ZMR,SZhC  
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    风险导向审计方法 risk-oriented audit approach 8;Yx<woR  
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    其他鉴证业务 audit related services ,]+z)   
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    审阅业务 review Z(Bp 0a  
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    有限责任公司制 limited liability companies, LLCs IFDZfx  
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    有限责任合伙制 limited liability partnerships, LLPs ~wJFa'2  
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    注册会计师职业道德规范 code of ethics for professional accountants =u+d_'P7-R  
　　　　　　　　　　　 Rules of professional conduct [$ejp>'Ud  
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    独立 independence K9OY
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    客观 objectivity op6CA"w  
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    公正 integrity K00 87}H  

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    专业胜任能力 professional competence FvJd8kV  
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    应有关注 due care ^Nmg07_R  
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    保密 confidentiality confidence 7LU}Iiv  
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    职业行为 professional conduct AiK  
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    技术准则 technical standards IiZ&Pr  
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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 qt;y2gf=  
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    费用 fee \l.-eu'O  
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    佣金 commission uvV;Mlo]  
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    经济利益 interest yRiP{$E  
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    经济利益的冲突 conflicts of interest r%.do;5  
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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. rORZerM  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 4y5UkU9|  
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    更换会计师事务所 Changes in professional appointments HfvTxaK  
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    国际趋同 global convergence /international convergence +{L<? "  
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    鉴证业务 assurance services ZG d u|  
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    全面质量管理 quality control of audit =@8H"&y`
 
　　　　　　 Enforce the ethical guidance yNqe8C,>e  
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    注册会计师的法律责任Professional responsibility A%{W{UP8N  
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    “深口袋”理论 deep-pocket theory ]<q[Do8k  
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    创新会计处理 creative accounting ^+m+zd_  
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    诉讼爆炸 litigation explosion ] Wq?H-B{  
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    违约 breach the contract Iz{R}#8CZ  
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    过失 negligence /Misconduct jvV9eA:zl  
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    欺诈 cheat / illegal acts *mMEl]+  
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    审计目标 audit objectives eU N"w,@y  
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    怀疑态度 suspend m~D&gGFt  
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    财务报表认定： financial statement assertions fz3lV  
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    存在 existence V2<?ol  
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    权利与义务 rights and obligations 3^Q]j^e4Ny  
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    发生 occurrence S>0nx ^P  
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    完整性 completeness Kmdlf,[3d  
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    准确性和计价 measurement and valuation <6G11-K  
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    分类和可理解性 classification and understandability v (2GX  
　　　　　　　 presentation and disclosure ;9}pOzF1q  

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    财务报表循环 cycles }h}<!s  
    Sales and receivables cycle XK5<Tg  
    Purchases and payables cycle vc]cNz:mQ  
    Wages and salaries cycle ?* oKX  
    Petty cash cycle U7DC x=B  
    Inventory recording cycle S#-tOjU*  
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    截止 cut-off 2]c{P\  
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    审计任务约定书 the letter of engagement wHem5E  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 7rC uu*M  
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    审计证据 audit evidence N|Sf=q?Ko  
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    审计工作底稿 audit working paper LsM7hL y   
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    审计记录 audit records &l?+3$q  
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    计划工作 planning :Yj)CGl$  
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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. a@pz* e  
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    审计风险 audit risk 1H,g=Y 4f%  
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    检查风险 detection risk .Xdj(_&  
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    重大错报风险 risk of material misstatement in audit report Ijf xR mV  
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    风险评估 risk evaluation (LtkA|:  
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    分析复核程序 analytical review procedures aRc'  
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    内部控制 internal control '?Jxt:<  
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    局限性 limitation It
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    控制环境 control environment Cj*-[EL<  
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    信息系统与沟通 information system and communication WM) F0@"  
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    符合性测试 compliance test C`'W#xnp1  
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    控制测试 control test =_[Z W  
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    报表层次重大错报 material misstatement on level of financial statement |7^^*UzSK:  
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    认定层次重大错报 material misstatement on level of assertion 4q$H  
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    实质性程序 substantial procedures @:x"]!1  
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    舞弊 fraud YGsS4ia*4i  
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    审计抽样 sampling Be}$I_95\P  
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    抽样风险 sampling risk IB
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    非抽样风险 non-sampling risk =raA?Bp3;(  
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    统计抽样 statistical sampling C
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    非统计抽样 non-statistical sampling r?
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    销售与收款循环审计 Sales and receivables cycle =w<v3wWN4  
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    采购与付款循环审计 Purchases and payables cycle &!35/:~uD  
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    存货与仓储循环审计 Inventory recording cycle Icp0A\L@  
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    监盘 physical inspection Napf"Av  
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    筹资与投资循环审计 Investment and finance cycle tLc El'Eo  
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    货币资金审计 Audit of monetary assets :G)<}j"sM  
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    完成审计工作 finish the audit work Q1>zg,r  
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    期初余额 opening balance ' eO/PnYW  
    期后事项 events after the balance sheet date )qPSD2h  
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    或有事项 contingent evens AV@\ +0  
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    试算平衡表 trail balance 
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    审计报告  Audit report Vos?PqUi 4  
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     标题 title YDiN^q7  
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    收件人 receiver 6T^lS^  
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    引言段 introduction iUr xJh  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements F,G,b  
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    注册会计师的责任段 auditor’s responsibility 0^]t"z5f0  
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    审计意见段 opinion ~SVQ;U)-  
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    注册会计师的监管和盖章auditor’s signature ]5|z3<K^  
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    会计师事务所的名称、地址和盖章auditor’s address L2Ux9_S  
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    报告日期 date of the Auditor’s report 7;HUE!5,^l  
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    无保留意见 unqualified audit report Sa]mm/G  
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    非无保留意见 modified audit report J0Four#MD  
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    保留意见 qualified opinion KCXwn  
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    无法表示意见 disclaimer NyJnO
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    否定意见 adverse ,L-C(j  
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