[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers j-]&'-h}#  
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    安永 Ernst & Young jW*1E*"  
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    毕马威 KPMG T+"f]v  
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    德勤 Deloitte Touche Tohmatsu nbofYI$rd&  
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    安达信 Arthur Anderson lD;'tqaC  
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    安然 Enron j{#Wn !,  
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    世通 worldcom QhGXBM  
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    国际会计师联合会 IFAC ;mm!0]V  
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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 {I%y;Aab8  
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    美国注册会计师协会 AICPA t[.W$1 =  
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    中国注册会计师协会 CICPA O^{1RV3:,T  
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    审计 audit ^.X[)U  
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    内部审计 internal audit q/@dR{-  
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    政府审计 public sector audit ^kj=<+ v#  
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    账项基础审计 accounting number-based audit jy$@a%FD  
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    风险导向审计方法 risk-oriented audit approach A-E+s~U8  
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    其他鉴证业务 audit related services 0TE@xqW  
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    审阅业务 review :A
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    有限责任公司制 limited liability companies, LLCs '%4P;HO  
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    有限责任合伙制 limited liability partnerships, LLPs E1q%gi4Q%  
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    注册会计师职业道德规范 code of ethics for professional accountants z4Oo@3$\R  
　　　　　　　　　　　 Rules of professional conduct hYt7kq!"  
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    独立 independence 3A0_C?E  
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    客观 objectivity cK}Pf+r>  
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    公正 integrity }5S2p@W)  
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    专业胜任能力 professional competence >[K?fJ$+  
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    应有关注 due care !'c|N9  
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    保密 confidentiality confidence mUwUs~PjA  
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    职业行为 professional conduct OXtBJYe  
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    技术准则 technical standards E2:D(7(;l  
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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 edN8-P(  
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    费用 fee pcpxe&S  
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    佣金 commission !A-;NGxE  
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    经济利益 interest [b`$\o'-  
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    经济利益的冲突 conflicts of interest 5ZsDgOeY  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. hmzair3X  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. w|G~Il  
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    更换会计师事务所 Changes in professional appointments = o+7xom  
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    国际趋同 global convergence /international convergence ![H
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    鉴证业务 assurance services R<j<.h  
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    全面质量管理 quality control of audit ;y>'yq}  
　　　　　　 Enforce the ethical guidance /'`6 ; uRN  
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    注册会计师的法律责任Professional responsibility =#'+"+lQ }  
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    “深口袋”理论 deep-pocket theory 5 =.7\#D  
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    创新会计处理 creative accounting e5qvyUJM  
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    诉讼爆炸 litigation explosion u;(K34!)  
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    违约 breach the contract C&oxi$J:p+  
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    过失 negligence /Misconduct (WkTQRcN,  
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    欺诈 cheat / illegal acts lYdQB[l  
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    审计目标 audit objectives &08Tns"  
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    怀疑态度 suspend 5 2fO)!  
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    财务报表认定： financial statement assertions gm}C\q9  
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    存在 existence k$?&]! <o  
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    权利与义务 rights and obligations |oFI[PE  
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    发生 occurrence IwnYJp:9v  
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    完整性 completeness ~|qXtds$  
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    准确性和计价 measurement and valuation V3%Krn1'  
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    分类和可理解性 classification and understandability >Ziy1Dp  
　　　　　　　 presentation and disclosure ?Ip$
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    财务报表循环 cycles m_~y  
    Sales and receivables cycle )m)h/ _  
    Purchases and payables cycle 8[f8k3g  
    Wages and salaries cycle i{4'cdr?  
    Petty cash cycle a?l_-Fi  
    Inventory recording cycle \(wn@/yP'  
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    截止 cut-off I"~xDa!  
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    审计任务约定书 the letter of engagement 9k*^\@\\x  
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    管理层声明书 report of the directors’ responsibilities for the financial statement u;QH8LK  
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    审计证据 audit evidence `s#sE.= o  
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    审计工作底稿 audit working paper vRq=m8  
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    审计记录 audit records m`[oT\  
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    计划工作 planning )Fw @afE~  
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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. b*@&c9I;q  
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    审计风险 audit risk fpI;`s  
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    检查风险 detection risk |;X?">7NW  
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    重大错报风险 risk of material misstatement in audit report $:T<IU[E  
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    风险评估 risk evaluation EY,;e\7O,  
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    分析复核程序 analytical review procedures dcV,_  
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    内部控制 internal control bS_y_9K  
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    局限性 limitation +9Xu"OFm  
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    控制环境 control environment =$ &7IQ?  
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    信息系统与沟通 information system and communication 9;>@"e21R  
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    符合性测试 compliance test .rt8]
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    控制测试 control test Gp?ToS2^d  
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    报表层次重大错报 material misstatement on level of financial statement vB&F_"/X2  
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    认定层次重大错报 material misstatement on level of assertion 1(#*'xR  
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    实质性程序 substantial procedures <M5{.`o  
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    舞弊 fraud Fi,e}j=2f  
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    审计抽样 sampling "ZA$"^  
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    抽样风险 sampling risk %J/fg<W1  
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    非抽样风险 non-sampling risk j?d;xj  
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    统计抽样 statistical sampling -dc"N|.  
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    非统计抽样 non-statistical sampling P%<aGb 4  
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    销售与收款循环审计 Sales and receivables cycle (R;) 9I\  
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    采购与付款循环审计 Purchases and payables cycle 4U LJtM3  
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    存货与仓储循环审计 Inventory recording cycle s/W!6JX4  
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    监盘 physical inspection !_
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    筹资与投资循环审计 Investment and finance cycle rC1qGzg\a  
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    货币资金审计 Audit of monetary assets (7rz:  
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    完成审计工作 finish the audit work TNX%_Q<  
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    期初余额 opening balance WcZo+r  
    期后事项 events after the balance sheet date (d5vH)+A  
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    或有事项 contingent evens ,\m;DR1  
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    试算平衡表 trail balance ]sm0E@1  
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    审计报告  Audit report F=*BvI"+  
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     标题 title \U<F\ i  
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    收件人 receiver 8IT_mjj  
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    引言段 introduction YQB]t=Ha  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements yv8dfl  
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    注册会计师的责任段 auditor’s responsibility l b1sV  
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    审计意见段 opinion om*tdG  
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    注册会计师的监管和盖章auditor’s signature "PDS qYA  
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    会计师事务所的名称、地址和盖章auditor’s address yoA*\V  
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    报告日期 date of the Auditor’s report :+
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    无保留意见 unqualified audit report 9bzYADLI  
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    非无保留意见 modified audit report L2/<+Zw  
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    保留意见 qualified opinion aP6%OI  
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    无法表示意见 disclaimer 7,&]1+n  
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    否定意见 adverse [}xIg
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