[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers Hk;) l3oB  
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    安永 Ernst & Young |70Lh+  
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    毕马威 KPMG uEkUK|
 
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    德勤 Deloitte Touche Tohmatsu ]#x?[F  
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    安达信 Arthur Anderson X2p9KC  
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    安然 Enron lO0 PZnW9  
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    世通 worldcom @~<M_63  
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    国际会计师联合会 IFAC #N"K4@]{  
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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 slMWk;fmD}  
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    美国注册会计师协会 AICPA #x|h@(y|  
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    中国注册会计师协会 CICPA gb_k^wg~1'  
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    审计 audit fhp][)g;  
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    内部审计 internal audit hE>i~:~R  
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    政府审计 public sector audit Awad!_VdHS  
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    账项基础审计 accounting number-based audit @l:\Ka~TS  
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    风险导向审计方法 risk-oriented audit approach "b"Q0"w  
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    其他鉴证业务 audit related services I
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    审阅业务 review G6(U\VFqO  
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    有限责任合伙制 limited liability partnerships, LLPs g2WDa'{L  
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    注册会计师职业道德规范 code of ethics for professional accountants &dkjT8L$  
　　　　　　　　　　　 Rules of professional conduct j6KGri  
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    独立 independence K?q1I<94  
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    客观 objectivity 3%<xM/#  
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    公正 integrity `AA[k  
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    专业胜任能力 professional competence 5h^U
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    应有关注 due care
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    保密 confidentiality confidence ^Mes
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    职业行为 professional conduct u"\HBbBx  
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    技术准则 technical standards 0'm4 )\  
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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 SPxgIP;IR  
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    费用 fee 6t|FuTC  
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    佣金 commission 3Q`F x  
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    经济利益 interest UJ_E&7,L  
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    经济利益的冲突 conflicts of interest E+AE V`-  
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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. RbJ,J)C>  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. +1H.5|  
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    更换会计师事务所 Changes in professional appointments $Blo`'  
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    国际趋同 global convergence /international convergence qHfs*MBJ%  
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    鉴证业务 assurance services 9qe6hF/29  
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    全面质量管理 quality control of audit 1\q2; 5  
　　　　　　 Enforce the ethical guidance \Clz#k8l1  
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    注册会计师的法律责任Professional responsibility !Jw   
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    “深口袋”理论 deep-pocket theory &>Q_  
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    创新会计处理 creative accounting q#-szZQ  
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    诉讼爆炸 litigation explosion g83!il\  
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    违约 breach the contract nn"!x|c  
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    过失 negligence /Misconduct `?PZvGi  
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    欺诈 cheat / illegal acts YBN. waL  
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    审计目标 audit objectives XB-pOt
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    怀疑态度 suspend ^9o;=!D!9  
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    财务报表认定： financial statement assertions KP7bU9odJ  
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    存在 existence @c{=:kg5  
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    权利与义务 rights and obligations FfN==2:b  
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    发生 occurrence 3=1aMQ  
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    完整性 completeness  GWgjbp  
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    准确性和计价 measurement and valuation Xvm.Un<N  
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    分类和可理解性 classification and understandability WEUr;
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　　　　　　　 presentation and disclosure n8Jx;j  
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    财务报表循环 cycles  "
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    Sales and receivables cycle $BG4M? Y  
    Purchases and payables cycle "-kb=fY  
    Wages and salaries cycle 5UR$Pn2a2  
    Petty cash cycle "[(_C&Ot4  
    Inventory recording cycle QfB \h[A  
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    截止 cut-off e|+U7=CK  
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    审计任务约定书 the letter of engagement H=z @!rJc.  
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    管理层声明书 report of the directors’ responsibilities for the financial statement +O}6 8N  
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    审计证据 audit evidence QP)-O*+AA
 
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    审计工作底稿 audit working paper ~d ~$fR  
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    审计记录 audit records 9zEO$<e o  
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    计划工作 planning _(3VzI'G  
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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+_P{w+  
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    审计风险 audit risk fzRzkn:=  

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    检查风险 detection risk f GE+DjeA  
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    重大错报风险 risk of material misstatement in audit report +?[TH?2c+  
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    风险评估 risk evaluation $:s1x\ol  
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    分析复核程序 analytical review procedures y'xB? >|  
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    内部控制 internal control }XWic88!~  
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    局限性 limitation kWc%u-_  
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    控制环境 control environment Zaf].R  
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    信息系统与沟通 information system and communication uz".!K[,wE  
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    符合性测试 compliance test gfw,S;  
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    控制测试 control test 69ia #  
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    报表层次重大错报 material misstatement on level of financial statement 9kuL1tcY  
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    认定层次重大错报 material misstatement on level of assertion q-eC=!#}  
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    实质性程序 substantial procedures E< "aUnI  
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    舞弊 fraud SfyZ,0  
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    审计抽样 sampling oh-Y  
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    抽样风险 sampling risk vXLiYWo  
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    非抽样风险 non-sampling risk dE^:-t  
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    统计抽样 statistical sampling
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    非统计抽样 non-statistical sampling &Vg+n0  
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    销售与收款循环审计 Sales and receivables cycle L TZ3r/  
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    采购与付款循环审计 Purchases and payables cycle E#v}//  
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    存货与仓储循环审计 Inventory recording cycle n'9Wl'  
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    监盘 physical inspection *r@7:a5  
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    筹资与投资循环审计 Investment and finance cycle UX;?~X  
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    货币资金审计 Audit of monetary assets 0z #'=XWk  
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    完成审计工作 finish the audit work NE,2jeZQ.  
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    期初余额 opening balance !'wh hi  
    期后事项 events after the balance sheet date jB!p,fqcb  
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    或有事项 contingent evens s]50Y-C  
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    试算平衡表 trail balance ;e415T  
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    审计报告  Audit report BCYTlxC'  
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    收件人 receiver $wg5q\Rv  
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    引言段 introduction de1cl<  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements xHq"1Vs=  
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    注册会计师的责任段 auditor’s responsibility 8=CdO|XV
 
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    审计意见段 opinion px8988X  
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    注册会计师的监管和盖章auditor’s signature ~~a,Fyko2  
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    会计师事务所的名称、地址和盖章auditor’s address 3 u#bx1  
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    报告日期 date of the Auditor’s report v_mk{  
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    无保留意见 unqualified audit report :+NZW9_  
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    非无保留意见 modified audit report O2;FaASF  
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    保留意见 qualified opinion ">cLPXX  
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    无法表示意见 disclaimer J{;XNf =  
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    否定意见 adverse /Cy4]1dw  
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