[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers |Z6M ?n  
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    安永 Ernst & Young ; '6`hZ  
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    毕马威 KPMG
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    德勤 Deloitte Touche Tohmatsu 2S%[YR>>  
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    安达信 Arthur Anderson ` mvPbZ0<  
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    安然 Enron c,@&Z#IZ`  
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    世通 worldcom 1 ,Ams  
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    国际会计师联合会 IFAC ki|KtKAu_9  
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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 /%&Kbd  
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    美国注册会计师协会 AICPA .,({&L  
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    中国注册会计师协会 CICPA XotiKCk|Aq  
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    审计 audit uX/K/4  
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    内部审计 internal audit h D5NX  
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    政府审计 public sector audit S7!+8$2mc_  
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    账项基础审计 accounting number-based audit UTWchh  
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    风险导向审计方法 risk-oriented audit approach y  J|/^qs  
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    其他鉴证业务 audit related services "FD`1  
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    审阅业务 review >
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    有限责任公司制 limited liability companies, LLCs R!)3{cjU@  
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    有限责任合伙制 limited liability partnerships, LLPs
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    注册会计师职业道德规范 code of ethics for professional accountants 9-/u _$  
　　　　　　　　　　　 Rules of professional conduct o:wI{?%-3  
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    独立 independence !l(D0 C  
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    客观 objectivity nsA}A~(E  
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    公正 integrity q"@>rU4  
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    专业胜任能力 professional competence M&[bb $00j  
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    应有关注 due care 8l.bT|#O  
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    保密 confidentiality confidence .IU\wN  
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    职业行为 professional conduct fzdWM:g  
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    技术准则 technical standards 4j1$1C{  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent 88&M8T'AP  
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    费用 fee 7!;H$mxP  
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    佣金 commission XN^l*Q?3n  
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    经济利益 interest PyoIhe&ep  
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    经济利益的冲突 conflicts of interest eKUP,y;[I  
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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. unF=";9H  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. [C#H _y(  
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    更换会计师事务所 Changes in professional appointments 9u;/l#?@T  
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    国际趋同 global convergence /international convergence [xdi.6%  
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    鉴证业务 assurance services ~@\sN+VS  
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    全面质量管理 quality control of audit ,p>@:C/M  
　　　　　　 Enforce the ethical guidance JKz]fgOd$  
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    注册会计师的法律责任Professional responsibility 8|{d1dy  
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    “深口袋”理论 deep-pocket theory ES)@iM?5  
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    创新会计处理 creative accounting #9glGPR(  
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    诉讼爆炸 litigation explosion {%oxzdPc  
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    违约 breach the contract 5 c\dm  
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    过失 negligence /Misconduct FL{$9o\@  
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    欺诈 cheat / illegal acts .(7m[-iF!  
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    审计目标 audit objectives Z,oC
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    怀疑态度 suspend LC4W?']/  
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    财务报表认定： financial statement assertions xpp>5d !  
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    存在 existence 1+#E|YWJ  
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    权利与义务 rights and obligations [pC2#_}  
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    发生 occurrence u`;P^t5  
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    完整性 completeness s o7. $]aV  
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    准确性和计价 measurement and valuation UyAy?i8K  
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    分类和可理解性 classification and understandability kEp{L  
　　　　　　　 presentation and disclosure ^ib =fLu  
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    财务报表循环 cycles iwy;9x  
    Sales and receivables cycle w6h*dh$w  
    Purchases and payables cycle @qSZ=  
    Wages and salaries cycle Jflm-Hhsf  
    Petty cash cycle &x\cEI)!  
    Inventory recording cycle 2w Ja:=$  
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    截止 cut-off fDRG+/q(+  
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    审计任务约定书 the letter of engagement '6cXCO-_P  
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    管理层声明书 report of the directors’ responsibilities for the financial statement c^<~Y$i  
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    审计证据 audit evidence S0tkqA4  
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    审计工作底稿 audit working paper Iw^Q>MrT  
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    审计记录 audit records xf{ZwS%X  
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    计划工作 planning /I((A/ks  
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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. mL-6+pJ@  
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    审计风险 audit risk EywBT  
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    检查风险 detection risk ~6K.5t7  
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    重大错报风险 risk of material misstatement in audit report !L@<?0xLW  
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    风险评估 risk evaluation l" 7#(a  
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    分析复核程序 analytical review procedures 8rjD1<  
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    内部控制 internal control K { FZ/  
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    局限性 limitation ~N2=44e  
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    控制环境 control environment O~v~s 'c&  
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    信息系统与沟通 information system and communication G8 q<)  
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    符合性测试 compliance test Qm=iCZ|E^!  
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    控制测试 control test !iq|sXs  
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    报表层次重大错报 material misstatement on level of financial statement EqGpo_  
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    认定层次重大错报 material misstatement on level of assertion eco&!R[G  
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    实质性程序 substantial procedures >t<\zC|~w  
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    舞弊 fraud B,&QI&k`~  
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    审计抽样 sampling AWE ab  
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    抽样风险 sampling risk }'faf{W  
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    非抽样风险 non-sampling risk 9 UVT]acq  
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    统计抽样 statistical sampling 2Y<]X7Ch:  
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    非统计抽样 non-statistical sampling 0\vG <  
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    销售与收款循环审计 Sales and receivables cycle ]31=8+ D  
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    采购与付款循环审计 Purchases and payables cycle H9PnJr8 \  
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    存货与仓储循环审计 Inventory recording cycle  jr_z ?  
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    监盘 physical inspection (Li0*wRb  
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    筹资与投资循环审计 Investment and finance cycle Lr5{c5M  
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    货币资金审计 Audit of monetary assets &oq0XV.M^  
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    完成审计工作 finish the audit work ~#jiX6<I  
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    期初余额 opening balance E>f
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    期后事项 events after the balance sheet date }]PHE(}7  
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    或有事项 contingent evens %Zbm%YaW5  
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    试算平衡表 trail balance jU7[z$GX  
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    审计报告  Audit report zL9~gJ  
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     标题 title 11YJW-V  

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    收件人 receiver m O]>]   
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    引言段 introduction 16Jq*hKU  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements )\ceanS  
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    注册会计师的责任段 auditor’s responsibility 'QxJU$  
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    审计意见段 opinion L!zdrCM  
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    注册会计师的监管和盖章auditor’s signature d +,!p8Q  
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    会计师事务所的名称、地址和盖章auditor’s address kx?Yin8K  
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    报告日期 date of the Auditor’s report u*;H$&  
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    无保留意见 unqualified audit report =g!Pw]  
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    非无保留意见 modified audit report GRbbU#/=G  
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    保留意见 qualified opinion qbfX(`nS  
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    无法表示意见 disclaimer BK+P  
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    否定意见 adverse W/xPVmnV  
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