[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young ] W y)  
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    毕马威 KPMG asiov[o;  
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    德勤 Deloitte Touche Tohmatsu u6V/JI}g  
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    安达信 Arthur Anderson _ZB\L^j)  
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    安然 Enron mMx;yZ  
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    世通 worldcom 7M_U2cd|TD  
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    国际会计师联合会 IFAC vr^~ yEr  
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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 WW2 Ob*  
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    美国注册会计师协会 AICPA AE`We $!  
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    中国注册会计师协会 CICPA 5RH2"*8T  
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    审计 audit keW~ NM  
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    内部审计 internal audit enNiI$H]`_  
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    政府审计 public sector audit SKuIF*"!S  
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    账项基础审计 accounting number-based audit 7'-L p@an  
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    风险导向审计方法 risk-oriented audit approach n~V4nj&_T  
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    其他鉴证业务 audit related services <}U'V}g  
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    审阅业务 review OdWou|Gz  
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    有限责任合伙制 limited liability partnerships, LLPs o@]So(9f  
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    注册会计师职业道德规范 code of ethics for professional accountants E5el?=,i  
　　　　　　　　　　　 Rules of professional conduct zl-2$}<a  
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    独立 independence x^|Vaf  
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    客观 objectivity jV#ahNq;  
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    公正 integrity <Llp\XcZ  
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    专业胜任能力 professional competence &1l=X]%  
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    应有关注 due care L@75-T  
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    保密 confidentiality confidence ,:~0F^z  
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    职业行为 professional conduct ihh4pD27g  
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    技术准则 technical standards GU't%
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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 }R3=fbe,\  
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    费用 fee -y GDh+-  
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    佣金 commission Tmh(= TB'  
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    经济利益 interest  Eh-n  
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    经济利益的冲突 conflicts of interest Y+4o 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. oLWJm  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. h2ZkCML  
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    更换会计师事务所 Changes in professional appointments $F.([?)k?  
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    国际趋同 global convergence /international convergence < B_Vc:Q  
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    鉴证业务 assurance services Cv$ S
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    全面质量管理 quality control of audit Ggh.dZI4  
　　　　　　 Enforce the ethical guidance \MxoZ  
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    注册会计师的法律责任Professional responsibility @ S
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    “深口袋”理论 deep-pocket theory 7&KT0a*  
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    创新会计处理 creative accounting 5TBp'7 /s~  
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    诉讼爆炸 litigation explosion c}3W:}lW  
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    违约 breach the contract ZEYgK)^  
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    过失 negligence /Misconduct Q'k\8'x  
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    欺诈 cheat / illegal acts gPAX4'
 
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    审计目标 audit objectives +A~\tK{  
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    怀疑态度 suspend tbnH,*  
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    财务报表认定： financial statement assertions #W.vX?-'0  
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    存在 existence bYz&P`
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    权利与义务 rights and obligations $
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    发生 occurrence '0$?
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    完整性 completeness \A
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    准确性和计价 measurement and valuation E7Cy(LO  
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    分类和可理解性 classification and understandability E~<`/s  
　　　　　　　 presentation and disclosure _(m't n>   
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    财务报表循环 cycles z} '!eCl  
    Sales and receivables cycle v(OBX
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    Purchases and payables cycle lnE+Au'  
    Wages and salaries cycle ~2EHOO {  
    Petty cash cycle CF|]e:  
    Inventory recording cycle y*{Zbz#{  
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    截止 cut-off B3Jgd, [  
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    审计任务约定书 the letter of engagement  p!Eft/A(  
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    管理层声明书 report of the directors’ responsibilities for the financial statement [
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    审计证据 audit evidence %+ZJhHT  
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    审计工作底稿 audit working paper EBtLzbj  
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    审计记录 audit records P;PQeXKw  
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    计划工作 planning &'l>rD^o  
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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. -C#PQV  
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    审计风险 audit risk XPB
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    检查风险 detection risk s] /tYJYl  
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    重大错报风险 risk of material misstatement in audit report 4/X/> Y1  
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    风险评估 risk evaluation xf%4, JQ  
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    分析复核程序 analytical review procedures E1;@=#t2i  
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    内部控制 internal control xUF_1hY  

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    局限性 limitation DoC(Z)o  
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    控制环境 control environment 9;Fbnp'  
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    信息系统与沟通 information system and communication ( *G\g=D  
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    符合性测试 compliance test (]/9-\6(#  
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    控制测试 control test gBu1QviU  
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    报表层次重大错报 material misstatement on level of financial statement a:~@CUD >I  
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    认定层次重大错报 material misstatement on level of assertion P#v*TD'  
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    实质性程序 substantial procedures <lr*ZSNY  
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    舞弊 fraud x*oWa,  
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    审计抽样 sampling >]'yK!a?  
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    抽样风险 sampling risk GFSt<k)  
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    非抽样风险 non-sampling risk %tA57Pn>  
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    统计抽样 statistical sampling F#xa`*AP  
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    非统计抽样 non-statistical sampling t+CWeCp,  
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    销售与收款循环审计 Sales and receivables cycle +b;hBb]R  
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    采购与付款循环审计 Purchases and payables cycle $]aBe !  
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    存货与仓储循环审计 Inventory recording cycle df+t:a  
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    监盘 physical inspection ashcvn~z  
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    筹资与投资循环审计 Investment and finance cycle 4VN aq<8  
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    货币资金审计 Audit of monetary assets Kex[ >L10G  
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    完成审计工作 finish the audit work F=G{)*Ih  
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    期初余额 opening balance Dj-s5pAW  
    期后事项 events after the balance sheet date &O[s:  
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    或有事项 contingent evens b7C  e%Br  
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    试算平衡表 trail balance ba@ax3  
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    审计报告  Audit report L{gE'jCC  
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     标题 title >5~7u\#9  
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    收件人 receiver $awi>#[  
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    引言段 introduction t $^l<ppQ  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements F-n"^.7  
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    注册会计师的责任段 auditor’s responsibility dOa!htx]  
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    审计意见段 opinion ,S[K{y<
 
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    注册会计师的监管和盖章auditor’s signature (J:dK=O@Z  
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    会计师事务所的名称、地址和盖章auditor’s address @b!"joEy  
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    报告日期 date of the Auditor’s report \hk/1/siyF  
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    无保留意见 unqualified audit report ]XUl@Y.   
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    非无保留意见 modified audit report 5#:pT  
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    保留意见 qualified opinion q/@dR{-  
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    无法表示意见 disclaimer 4dhqLVgL{  
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    否定意见 adverse 2V#6q,2  
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