[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers Ag3+z+uS  
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    安永 Ernst & Young 5~>j98K  
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    毕马威 KPMG @WXRZEz  
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    德勤 Deloitte Touche Tohmatsu p%Q{Rq
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    安达信 Arthur Anderson EAh|$~X  
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    安然 Enron 0(C[][a*u  
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    世通 worldcom y)fz\wk  
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    国际会计师联合会 IFAC 6wOj,}2Mn  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB o7gZc/?n  
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    美国注册会计师协会 AICPA R {-M%n4w  
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    中国注册会计师协会 CICPA >y}> 5kv  
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    审计 audit 8u*Q^-fpo0  
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    内部审计 internal audit 'mv|6Y  
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    政府审计 public sector audit R4D$)D  
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    账项基础审计 accounting number-based audit eMOp}.zt|  
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    风险导向审计方法 risk-oriented audit approach W;X:U.  
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    其他鉴证业务 audit related services >0:=<RW  
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    审阅业务 review t|&hXh{  
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    有限责任公司制 limited liability companies, LLCs uw>y*OLU+  
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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 BL0xSNE**  
　　　　　　　　　　　 Rules of professional conduct U~|)=+%O  
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    独立 independence f'j<v  
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    客观 objectivity `y"a>gHC  
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    公正 integrity YEi
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    专业胜任能力 professional competence UHI<8o9  
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    应有关注 due care ;P8.U(  
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    保密 confidentiality confidence lo7>
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    职业行为 professional conduct f1\mE~#}  
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    技术准则 technical standards w\JTMS$  
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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 PTF|"^k+   
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    费用 fee ynU20g  
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    佣金 commission >):^Zs  
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    经济利益 interest %g{<EuK]p  
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    经济利益的冲突 conflicts of interest >}6V=r3[+  
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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. 2mfKy9QxO  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. l"1at eM3  
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    更换会计师事务所 Changes in professional appointments 'MY0v_  
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    国际趋同 global convergence /international convergence }+ZZO0  
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    鉴证业务 assurance services xty)*$C>  
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    全面质量管理 quality control of audit qB8R4wCf  
　　　　　　 Enforce the ethical guidance t p<wMrq<  
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    注册会计师的法律责任Professional responsibility B"=w9w]  
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    “深口袋”理论 deep-pocket theory xfADks2w  
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    创新会计处理 creative accounting |.Vs
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    诉讼爆炸 litigation explosion 6Us*zKgW  
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    违约 breach the contract I*hzlE  
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    过失 negligence /Misconduct R gTrj  
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    欺诈 cheat / illegal acts ^M~Z_CQL2  
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    审计目标 audit objectives G"D=ozr  
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    怀疑态度 suspend }`^DO Ar  
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    财务报表认定： financial statement assertions {?hpW+1,#  
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    存在 existence 8c^Hfjr0  
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    权利与义务 rights and obligations L wP  
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    发生 occurrence o#9Q   
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    完整性 completeness bK#S
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    准确性和计价 measurement and valuation TAp8x  
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    分类和可理解性 classification and understandability Td,s"p>Vq  
　　　　　　　 presentation and disclosure L.
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    财务报表循环 cycles @M&qH[tK-A  
    Sales and receivables cycle P]%)c6Uh  
    Purchases and payables cycle "xV0$%  
    Wages and salaries cycle 5VjO:>  
    Petty cash cycle 45.Vr[FS.  
    Inventory recording cycle H?cJ'Q,5  
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    截止 cut-off #$ooV1E  
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    审计任务约定书 the letter of engagement Q.} guI\  
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    管理层声明书 report of the directors’ responsibilities for the financial statement H7dT6`<~Y  
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    审计证据 audit evidence pj#ls  
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    审计工作底稿 audit working paper 2uLBk<m5c  
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    审计记录 audit records Nk;ywC"e;  
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    计划工作 planning +=K =B  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. 0)r ayzv  
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    审计风险 audit risk ve^gzE$<I  
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    检查风险 detection risk |Pi! UZB  
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    重大错报风险 risk of material misstatement in audit report =z[$o9  
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    风险评估 risk evaluation mI'&!@WG  
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    分析复核程序 analytical review procedures se=;vp]3a  
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    内部控制 internal control M;9s  

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    局限性 limitation 1YNw=  
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    控制环境 control environment :!ablO~  
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    信息系统与沟通 information system and communication 9,[Af
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    符合性测试 compliance test IG& twJR  
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    控制测试 control test mDx=n.lIz  
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    报表层次重大错报 material misstatement on level of financial statement /j-c29nz  
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    认定层次重大错报 material misstatement on level of assertion 0D Lw  
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    实质性程序 substantial procedures <nTZs`$LwL  
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    舞弊 fraud _y&XFdp  
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    审计抽样 sampling ZUkM8M
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    抽样风险 sampling risk C1>zwU_zo  
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    非抽样风险 non-sampling risk ""A6n{4  
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    统计抽样 statistical sampling Lt ^*L%x  
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    非统计抽样 non-statistical sampling ?)T@qn+  
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    销售与收款循环审计 Sales and receivables cycle J/IRCjQ}  
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    采购与付款循环审计 Purchases and payables cycle [(eX\kL  
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    存货与仓储循环审计 Inventory recording cycle <<b]v I  
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    监盘 physical inspection zU0SlRFu  
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    筹资与投资循环审计 Investment and finance cycle zdw* ?C  
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    货币资金审计 Audit of monetary assets
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    完成审计工作 finish the audit work C1+f\A|9FP  
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    期初余额 opening balance SU1N*k#-o  
    期后事项 events after the balance sheet date KK6fRtKv>q  
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    或有事项 contingent evens BeN]D  
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    试算平衡表 trail balance :t<S  
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    审计报告  Audit report q#@r*hl  

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     标题 title PfyJJAQ[  
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    收件人 receiver 8d2\H*a9~  
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    引言段 introduction fERO(
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    管理层对财务报表的责任段 management’s responsibility for the financial statements +g kJrw  
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    注册会计师的责任段 auditor’s responsibility H\qZu%F'  
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    审计意见段 opinion rlGv6)vb  
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    注册会计师的监管和盖章auditor’s signature }i,r{Y]s]  
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    会计师事务所的名称、地址和盖章auditor’s address #]6{>n1*+w  
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    报告日期 date of the Auditor’s report Fe4>G8uuwn  
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    无保留意见 unqualified audit report nJGs,~"  
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    非无保留意见 modified audit report /`7+Gy<  
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    保留意见 qualified opinion hl7 z1h  
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    无法表示意见 disclaimer k@un}}0r  
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    否定意见 adverse 0#Lmajs  
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