[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers P]
H4!}M  
vq1u!SY  
    安永 Ernst & Young rhC x&L  
d[sY] _ dj  
    毕马威 KPMG s\.\z[1  
in2m/q?  
    德勤 Deloitte Touche Tohmatsu vgN%vw pL  
^"+Vx9H"{  
    安达信 Arthur Anderson u(g9-O  
.s>.O6(^%  
    安然 Enron ( c +M"s  
CzI/Z+\  
    世通 worldcom PDpDkcy|QM  
(4IH%Ez){  
    国际会计师联合会 IFAC zRgl`zREr  
^TAf+C^Ry  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB lGX8kAv?  
Z;cA_}5  
    美国注册会计师协会 AICPA ?'^yw C`  
 5c1{[  
    中国注册会计师协会 CICPA U)D}J_Zi(  
34t[]v|LD  
b\C1qM4  
    审计 audit &+df@U6i  
%Ktlez:S  
    内部审计 internal audit 1  Lz  
J:0`*7  
    政府审计 public sector audit D3x W?$Z  
@Wd1+Yky  
    账项基础审计 accounting number-based audit =]P|!$!}0  
=6[R,{|C  
    风险导向审计方法 risk-oriented audit approach +uMK_ds~  
6QNO#!;  
    其他鉴证业务 audit related services i"#zb&~nF  
RT"JAJTi/  
    审阅业务 review )gNVJ  
o.])5i_HV  
    有限责任公司制 limited liability companies, LLCs bOK0^$k  
zJG=9C?  
    有限责任合伙制 limited liability partnerships, LLPs [#/@v/`  
'V}4_3#q  
Zmy:Etqi  
    注册会计师职业道德规范 code of ethics for professional accountants d*Kg_He-  
　　　　　　　　　　　 Rules of professional conduct _tfi6UQ&lY  
E*8).'S%k  
    独立 independence >{=~''d,w  
"@rXN"4  
    客观 objectivity 77;|PKE /  
<Y^)/ s  
    公正 integrity !
}L cJ  
'Jl73 #3  
    专业胜任能力 professional competence ?$%2\"wX~7  
z=Khbh  
    应有关注 due care %SwhNn  
#)( D_*  
    保密 confidentiality confidence -qJO6OM  
I|)U>bV  
    职业行为 professional conduct >\Ml\CyL  
}RZN3U=  
    技术准则 technical standards bw OG|\  
u-HBmL  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent U$j?2|v-x  
=yLJGNK[  
    费用 fee n!%'%%o2v  
f9La79v  
    佣金 commission O 718s\#  
"%K[kA6  
    经济利益 interest 7SjWofv  
X>ck.}F  
    经济利益的冲突 conflicts of interest OLyl.#J  
oPR?Ar  
    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. \mDBOC0eK  
7^DN8g"&\  
#\gx
.2W7  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. n{xL1A=9  
]xN)>A2  
    更换会计师事务所 Changes in professional appointments nBGcf(BE.$  
\Culf'iX  
lAo S 9w  
    国际趋同 global convergence /international convergence wZKEUJpQ  
tz/NR/[  
    鉴证业务 assurance services 3}2a3)  
+X!QH/ 8  
    全面质量管理 quality control of audit c_FnJ_++f  
　　　　　　 Enforce the ethical guidance JId|LHf*P  
'+E\-X  
D:Fi/JY~  
    注册会计师的法律责任Professional responsibility #lO~n.+P  
Jn)DZv8?  
    “深口袋”理论 deep-pocket theory |RZI]H%  
C}(9SASs%  
    创新会计处理 creative accounting 's 'H&sa  
{V5eHn9/Q'  
    诉讼爆炸 litigation explosion _A,mY6*  
yf2$HF  
    违约 breach the contract < <]uniZ\  
wUcp_)aE|  
    过失 negligence /Misconduct C,nU.0  
29r(Y  
    欺诈 cheat / illegal acts wv& #lM(  
8 ;o*c6+  
    审计目标 audit objectives 4-Cca  
C!6d`|  
    怀疑态度 suspend Kld#C51X f  
{x<yDDIv_  
    财务报表认定： financial statement assertions ]c\d][R N  
m!_*Q  
    存在 existence 0=V - {  
2~RG\JWTA  
    权利与义务 rights and obligations <-F[q'!C1  
dI) 9@UL  
    发生 occurrence CCU<t Q  
@szr '&\%A  
    完整性 completeness p5JRG2zt  
ZOY zCc(d  
    准确性和计价 measurement and valuation ayh=@7*  
t$-!1jq  
    分类和可理解性 classification and understandability OGAC[s~V  
　　　　　　　 presentation and disclosure 98LyzF9  
l{4rK
qtX  
    财务报表循环 cycles 5:|=/X%#qp  
    Sales and receivables cycle m\e?'-(s  
    Purchases and payables cycle 8KHT"uc'*J  
    Wages and salaries cycle x f<wM]
&  
    Petty cash cycle i16kPU  
    Inventory recording cycle Ucd~-D  
Sgq?r-Q.  
    截止 cut-off vfloha p  
p d(W(-`8!  
    审计任务约定书 the letter of engagement 2i)vT)~  
~NG+DyGa=  
    管理层声明书 report of the directors’ responsibilities for the financial statement a<CACWsN.T  
= ow=3Ku  
    审计证据 audit evidence `/JuItL-  
V?&P).5)  
    审计工作底稿 audit working paper U*:E|'>  
J+ r:7NvZ  
17F<vo>l%  
    审计记录 audit records M<'He.n  
 |(3"_  
    计划工作 planning }va>jfy  
C@{-$z)  
    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. {fa3"k_ke  
qB5.of[N!  
    审计风险 audit risk ]-cSTtO  
I'0{ Q`}  
    检查风险 detection risk }No8to  
h&2l0|8k  
    重大错报风险 risk of material misstatement in audit report qylI/
,y{  
"NtY[sT{V  
bW^C30m  
    风险评估 risk evaluation p} {H%L  
V G|FjD  
    分析复核程序 analytical review procedures nYE%@Up  
4d\V=_);r  
    内部控制 internal control Go(Td++HS  
(nAL;:$x2  
    局限性 limitation vwAtX($  
^.PCQ~Ql  
    控制环境 control environment oS^KC}X  
F}?4h Dt  
8p]9A,Uq&  
    信息系统与沟通 information system and communication Q)im2o@z  
V.Tn1i-v  
    符合性测试 compliance test )6(|A$~C+  
B>g(i=E  
    控制测试 control test rFaG-R  
q _Z+H4  
    报表层次重大错报 material misstatement on level of financial statement +t3o5&  
r1:CHIwK  
Xw3j(`w$,  
    认定层次重大错报 material misstatement on level of assertion l=ZD&uK  
KwU;+=_.  
inh J|pe"  
    实质性程序 substantial procedures :IucH%6V  
*wx95?H0Z  
    舞弊 fraud O]'2<;  
dz!m8D0  
    审计抽样 sampling 5Dzf[V^]`  
`x_}mdR  
    抽样风险 sampling risk No`*->R  
kc(m.k!|f\  
    非抽样风险 non-sampling risk .N( X.C  
"By$!R-&  
    统计抽样 statistical sampling `QtkC>[  
HLOrDlj7  

3?&v:H  
    非统计抽样 non-statistical sampling m'Q G{f  
YgdQ C(ib  
    销售与收款循环审计 Sales and receivables cycle *<X1M~p$  
<p}7T]a7  
    采购与付款循环审计 Purchases and payables cycle N`?|~g3  
b b.UtoPz  
    存货与仓储循环审计 Inventory recording cycle UI"UBZZ$  
_QEw=*.<  
    监盘 physical inspection >I/@GX/  
6aOyI;Ux  
    筹资与投资循环审计 Investment and finance cycle Y[]I!Bc  
} C:i0Q  
    货币资金审计 Audit of monetary assets ~M8|r!_  
6 &0r/r  
    完成审计工作 finish the audit work %S%I W  
#/o~h|g  
    期初余额 opening balance }79O[&  
    期后事项 events after the balance sheet date Qrt\bz h/}  
9!(%Vf>  
    或有事项 contingent evens !y B4;f$  
('7
$K  
    试算平衡表 trail balance w%s];EE  
dW%t
ph  
    审计报告  Audit report T.3{}230<  
LWm1j:0  
     标题 title ,h*N9}xYTi  
:\JCxS=EW  
    收件人 receiver /'aqQ K<  
2.I|8d[  
    引言段 introduction |=*)a2  
YI ?P@y  
    管理层对财务报表的责任段 management’s responsibility for the financial statements pB\:.?.pd  
8-NycG&)  
    注册会计师的责任段 auditor’s responsibility X!K>.r_Dg  
IycZ\^5*-  
    审计意见段 opinion ((+XzV>  
n"T ^  
    注册会计师的监管和盖章auditor’s signature cI'n[G  
Q5T3  
a`n)aXU l  
    会计师事务所的名称、地址和盖章auditor’s address ~qj(&[U{c\  
't}\U& L.{  
    报告日期 date of the Auditor’s report uR :EH.K  
G(.G>8pf  
    无保留意见 unqualified audit report oG1z PspL  
- [h[  
05R"/r*  
    非无保留意见 modified audit report =DJ:LmK  
}n4 T!N  
    保留意见 qualified opinion (Fon!_$:  
G|KA!q
 
    无法表示意见 disclaimer G|f9l?p  
9>w~B|/  
IZj`*M%3  
    否定意见 adverse iW(LD1~7  
a%B&F|u