[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 uTvv(f  
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    毕马威 KPMG p>*i$  
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    德勤 Deloitte Touche Tohmatsu y,Q5;$w8  
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    安达信 Arthur Anderson x?yD=Mq_  
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    安然 Enron lU2c_4  
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    世通 worldcom 1np^(['ih  
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    国际会计师联合会 IFAC A74920X`W  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB pwX C  
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    美国注册会计师协会 AICPA M>H=z#C>/A  
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    中国注册会计师协会 CICPA 0GXO&rCG  
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    审计 audit 1|Q vN1?  
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    内部审计 internal audit /VTM 9)u  
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    政府审计 public sector audit 'r}
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    账项基础审计 accounting number-based audit v3RcwySk  
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    风险导向审计方法 risk-oriented audit approach 2k -+^}r  
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    其他鉴证业务 audit related services Ug"rJMZG  
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    审阅业务 review wz /
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    有限责任合伙制 limited liability partnerships, LLPs ; y.E!  
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    注册会计师职业道德规范 code of ethics for professional accountants *~VxC{  
　　　　　　　　　　　 Rules of professional conduct kODK@w V-  
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    独立 independence A.%CAGU5w  
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    客观 objectivity cPF<D$B  
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    公正 integrity =hH.zrI6e  
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    专业胜任能力 professional competence NucM+r1P  
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    应有关注 due care /!&R9!6 :  
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    保密 confidentiality confidence ~Pf5ORoe  
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    职业行为 professional conduct : mGAt[Cc  
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    技术准则 technical standards (!K_Fy@  
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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 Q5+_u/  
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    费用 fee ?pGkk=,KB  
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    经济利益的冲突 conflicts of interest C?Zw6M+  
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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. e;95a  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 34AP(3w  
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    更换会计师事务所 Changes in professional appointments qv{o|g QB  
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    国际趋同 global convergence /international convergence rXi uwz\  
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    鉴证业务 assurance services jx`QB')kX  
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    全面质量管理 quality control of audit GUB`| is^  
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    注册会计师的法律责任Professional responsibility '_0]vupvY  
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    “深口袋”理论 deep-pocket theory <eN R8(P  
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    创新会计处理 creative accounting ,d,\-x-+/  
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    诉讼爆炸 litigation explosion xyHejE}  
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    违约 breach the contract wdE?SDs  
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    过失 negligence /Misconduct B/uniR^x  
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    欺诈 cheat / illegal acts L):qu  
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    审计目标 audit objectives <I*x0BM=  
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    怀疑态度 suspend F1 azZ(  
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    财务报表认定： financial statement assertions S5=Udd"  
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    权利与义务 rights and obligations 5MxL*DB=b  
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    发生 occurrence $A\m>*@  
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    完整性 completeness jk~:\8M(A  
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    准确性和计价 measurement and valuation ztM<J+  
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    分类和可理解性 classification and understandability #TJk-1XM*q  
　　　　　　　 presentation and disclosure 6iezLG 5  
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    财务报表循环 cycles zzpZ19"`1  
    Sales and receivables cycle XFZ~ #DT&  
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    截止 cut-off 8s}J!/2  
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    审计任务约定书 the letter of engagement m 40m<@  
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    管理层声明书 report of the directors’ responsibilities for the financial statement > dZ3
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    审计证据 audit evidence g;p)n  
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    审计工作底稿 audit working paper {kB `>VS  
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    审计记录 audit records *U7
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    计划工作 planning aC=['a>)  
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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. $ r.U  
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    审计风险 audit risk ,i}|5ozj4  
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    检查风险 detection risk t={0(  
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    重大错报风险 risk of material misstatement in audit report T3J'fjY  
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    风险评估 risk evaluation $Rtgr{ {;"  
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    分析复核程序 analytical review procedures EYzg%\HH  
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    内部控制 internal control F#r#}.B='U  
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    局限性 limitation -e
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    控制环境 control environment H?rg5TI0  
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    信息系统与沟通 information system and communication S\C*iGeqJ  
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    符合性测试 compliance test JNU/`JN9f  
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    控制测试 control test _2Py\+$  
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    报表层次重大错报 material misstatement on level of financial statement /I{R23o  
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    认定层次重大错报 material misstatement on level of assertion ETw]! br  
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    实质性程序 substantial procedures 6vs3O  
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    舞弊 fraud eD#XDK  
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    审计抽样 sampling Pe^!$  
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    抽样风险 sampling risk je%M AgW`  
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    非抽样风险 non-sampling risk L10IF  
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    统计抽样 statistical sampling i.a _C'<$  
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    非统计抽样 non-statistical sampling !p.^ITM3S  
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    销售与收款循环审计 Sales and receivables cycle ;IP~
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    采购与付款循环审计 Purchases and payables cycle  -;c  
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    存货与仓储循环审计 Inventory recording cycle C 7"HQQ  
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    监盘 physical inspection RI.2F*|  
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    筹资与投资循环审计 Investment and finance cycle T_hV%
 
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    货币资金审计 Audit of monetary assets 'CV^M(o'9  
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    完成审计工作 finish the audit work %efGt6&  
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    期初余额 opening balance H'Qo\L4H  
    期后事项 events after the balance sheet date KCqq J}G  
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    或有事项 contingent evens %$X\"  
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    试算平衡表 trail balance
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    审计报告  Audit report @p!Q1-]=  
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     标题 title #+jUhxq  
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    收件人 receiver ,;i A2  
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    引言段 introduction "kSwa16O  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements vA>W9OI 
 
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    注册会计师的责任段 auditor’s responsibility *o4%ul\3Y|  
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    审计意见段 opinion r _o<SH  
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    注册会计师的监管和盖章auditor’s signature PZOORjF8A  
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    会计师事务所的名称、地址和盖章auditor’s address )/Y~6 A9>  
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    报告日期 date of the Auditor’s report d6b.z
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    无保留意见 unqualified audit report 7'.s7& '7  
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    非无保留意见 modified audit report e-6(F4  
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    保留意见 qualified opinion y^s1t2]%  
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    无法表示意见 disclaimer K2|7%  
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    否定意见 adverse ~ x`7)3  
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