[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers ?(4E le  
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    安永 Ernst & Young yIL6Sb  
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    毕马威 KPMG 1]i{b/ 4  
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    德勤 Deloitte Touche Tohmatsu Hq*\,`b&  
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    安达信 Arthur Anderson "Vg1'd}f  
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    安然 Enron #ONad0T;  
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    世通 worldcom b!7*bFTt  
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    国际会计师联合会 IFAC a$*)d($  
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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 ,u1Yn}  
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    美国注册会计师协会 AICPA +EZ Lic  
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    中国注册会计师协会 CICPA em+dQ15  
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    审计 audit I$ Bu6x!  
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    内部审计 internal audit Y%FQ
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    政府审计 public sector audit *oC],4y~D  
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    账项基础审计 accounting number-based audit Vy:I[@6@+  
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    风险导向审计方法 risk-oriented audit approach *f[nge&.  
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    其他鉴证业务 audit related services SM;*vkwz~  
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    审阅业务 review J3F-Yl|  
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    有限责任公司制 limited liability companies, LLCs =q1=.VTn  
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    有限责任合伙制 limited liability partnerships, LLPs (h}5*u%h  
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    注册会计师职业道德规范 code of ethics for professional accountants _.9):i2<SF  
　　　　　　　　　　　 Rules of professional conduct Ry@QJn I<  
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    独立 independence 3C,G~)= x  
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    客观 objectivity pSjJ u D  
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    公正 integrity 0W92Z@_GY  
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    专业胜任能力 professional competence yqaLqZ$  
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    应有关注 due care 77F
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    保密 confidentiality confidence 81gcM
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    职业行为 professional conduct fgiOYvIS2m  
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    技术准则 technical standards 64)Fz}  
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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 7#~v<M6  
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    费用 fee w\"~*(M  
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    佣金 commission aC\O'KcH  
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    经济利益 interest -/x=`S*  
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    经济利益的冲突 conflicts of interest [y(DtOR  
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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. 4LEWOWF}  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. }M cqoZ%F  

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    更换会计师事务所 Changes in professional appointments \dm5Em/  
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    国际趋同 global convergence /international convergence [@VM'@
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    鉴证业务 assurance services lOp7rW]$  
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    全面质量管理 quality control of audit T*D
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　　　　　　 Enforce the ethical guidance Su]@~^w  
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    注册会计师的法律责任Professional responsibility GI se|[p  
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    “深口袋”理论 deep-pocket theory @ 0'j;")XV  
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    创新会计处理 creative accounting - w{`/  
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    诉讼爆炸 litigation explosion x%v[(*F#y  
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    违约 breach the contract }508wwv  
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    过失 negligence /Misconduct uc<JF=  
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    欺诈 cheat / illegal acts @%'1Jd7-Wp  
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    审计目标 audit objectives kF;N}O2?{  
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    怀疑态度 suspend \,AE5hnO  
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    财务报表认定： financial statement assertions R_4eME2LB  
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    存在 existence 1dhuLN%Ce  
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    权利与义务 rights and obligations RoFOjCc>D.  

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    发生 occurrence C09rgEB\B  
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    完整性 completeness y}F;~H~P  
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    准确性和计价 measurement and valuation g kM Q=;Nn  
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    分类和可理解性 classification and understandability j|KjQ'9  
　　　　　　　 presentation and disclosure )ZW[$:wA  

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    财务报表循环 cycles 8\X-]Gh\^  
    Sales and receivables cycle kSpy-bVn  
    Purchases and payables cycle &RHZ7T
 
    Wages and salaries cycle :#VdFMC<  
    Petty cash cycle @DNwzdP  
    Inventory recording cycle 7BS5Eq B=  
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    截止 cut-off h+ms%tNT  
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    审计任务约定书 the letter of engagement (KLhF  
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    管理层声明书 report of the directors’ responsibilities for the financial statement SDc8\ms  
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    审计证据 audit evidence .6Llk M6[g  
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    审计工作底稿 audit working paper .(&w/jR  
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    审计记录 audit records iYf)FPET  
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    计划工作 planning 9/`3=r@  
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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. ;nx.:f  
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    审计风险 audit risk #tIeI6Qw  
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    检查风险 detection risk P6I<M}p  
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    重大错报风险 risk of material misstatement in audit report 6)PnzeYW  
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    风险评估 risk evaluation AHo}K\O?r  
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    分析复核程序 analytical review procedures ~>H,~</`  
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    内部控制 internal control Q;s{M{u  
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    局限性 limitation #~m8zG  
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    控制环境 control environment P}^Y"zF2  
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    信息系统与沟通 information system and communication Lq62  
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    符合性测试 compliance test *b_Iby-ZD  
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    控制测试 control test '1rGsfp6In  
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    报表层次重大错报 material misstatement on level of financial statement ilXKJJda  
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    认定层次重大错报 material misstatement on level of assertion O+|ipw*B%  
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    实质性程序 substantial procedures nLOK1@,4  
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    舞弊 fraud ~
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    审计抽样 sampling ,6X__Z#rGT  
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    抽样风险 sampling risk &Z3%UOY  
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    非抽样风险 non-sampling risk +V(^"Z~  
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    统计抽样 statistical sampling y@,PTF  
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    非统计抽样 non-statistical sampling Cn{v\Q~.4
 
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    销售与收款循环审计 Sales and receivables cycle d#XgO5eyO  
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    采购与付款循环审计 Purchases and payables cycle |h%HUa u  
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    存货与仓储循环审计 Inventory recording cycle vQp'bRR  
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    监盘 physical inspection :iLRCK3C  
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    筹资与投资循环审计 Investment and finance cycle nW^h +  
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    货币资金审计 Audit of monetary assets oc]:Ty  
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    完成审计工作 finish the audit work O9zMD8  
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    期初余额 opening balance n$XEazUb0N  
    期后事项 events after the balance sheet date Wz# Cyjo  
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    或有事项 contingent evens @87Y/_l  
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    试算平衡表 trail balance 7y3WV95Z\  
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    审计报告  Audit report N*hV/"joZ  
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     标题 title QuG"]
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    收件人 receiver d/jP2uuA  
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    引言段 introduction cD6^7QF  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements S5u$I  
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    注册会计师的责任段 auditor’s responsibility [U",yN]d  
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    审计意见段 opinion 9PA<g3z  
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    注册会计师的监管和盖章auditor’s signature K
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    会计师事务所的名称、地址和盖章auditor’s address Y%kOq`uT=n  
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    报告日期 date of the Auditor’s report WA,D=)GP  
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    无保留意见 unqualified audit report \eNB L[  
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    非无保留意见 modified audit report `_1~[t  
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    保留意见 qualified opinion ,pI9=e@O/z  
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    无法表示意见 disclaimer aVHIU3  
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    否定意见 adverse wEM=Tr/h  
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