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[知识整理]审计中常用的审计术语 [复制链接]

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离线sabrina
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-10
— 本帖被 阿文哥 从 行业会计 移动到本区(2012-06-25) —
普华永道 Princewater - houseCoopers 4LcX<B U9  
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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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    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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    保密 confidentiality confidence ,:~0F^z  
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    技术准则 technical standards GU't%[  
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    注册会计师的法律责任Professional responsibility @ S<-d  
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    财务报表认定: financial statement assertions #W.vX?-'0  
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    完整性 completeness \A `hj~  
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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  
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    Inventory recording cycle y*{Zbz#{  
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    管理层声明书 report of the directors’ responsibilities for the financial statement [![%9'+P  
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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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    审计风险 audit risk XPB9~::  
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    检查风险 detection risk s] /tYJYl  
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    分析复核程序 analytical review procedures E1;@=#t2i  
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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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    审计抽样 sampling >]'yK!a?  
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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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    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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    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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    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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