[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers qS|t7*  
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    安永 Ernst & Young <}$o=>'  
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    毕马威 KPMG d^W
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    德勤 Deloitte Touche Tohmatsu pTlNJ!U>  
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    安达信 Arthur Anderson ']ussFaQ  
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    安然 Enron  Ju#t^P  
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    世通 worldcom ^SKuX?f\  
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    国际会计师联合会 IFAC SXA_P{j&a  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB a$SGFA}V  
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    美国注册会计师协会 AICPA U_HOfix  
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    中国注册会计师协会 CICPA d&QB?yLd  
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    审计 audit +Q3i&"QB.  
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    内部审计 internal audit g9`z]qGWS:  
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    政府审计 public sector audit Mg0[PbS  
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    账项基础审计 accounting number-based audit W"_")V=QBz  
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    风险导向审计方法 risk-oriented audit approach 2n]Br  
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    其他鉴证业务 audit related services O$ 7R<V  
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    审阅业务 review ?[}r& f  
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    有限责任公司制 limited liability companies, LLCs C$~2F T x  
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    有限责任合伙制 limited liability partnerships, LLPs Pvq74?an`  
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    注册会计师职业道德规范 code of ethics for professional accountants w NlC2is  
　　　　　　　　　　　 Rules of professional conduct Ccld;c&+  
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    独立 independence xG JX~)  
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    客观 objectivity J2M[aibV  
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    公正 integrity 'a`cK;X9F  
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    专业胜任能力 professional competence v&p|9C@  
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    应有关注 due care ~.?,*q7  
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    保密 confidentiality confidence WleE$ ,  
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    职业行为 professional conduct B zmmE2~*  
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    技术准则 technical standards )aov]Ns  
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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 0drt,k  
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    费用 fee K!c "g,S  
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    佣金 commission * w>dT  
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    经济利益 interest {k4)f ad\  
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    经济利益的冲突 conflicts of interest  KTr7z^  
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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. WZ\bm$  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 4PtRTb0<i3  
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    更换会计师事务所 Changes in professional appointments zPzy0lx  
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    国际趋同 global convergence /international convergence I!FIV^}Z(  
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    鉴证业务 assurance services 3 q1LIM  
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    全面质量管理 quality control of audit km@V|"ac _  
　　　　　　 Enforce the ethical guidance N`3q54_$  
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    注册会计师的法律责任Professional responsibility 6V{Sf9V|  
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    “深口袋”理论 deep-pocket theory @d&(*9Y  
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    创新会计处理 creative accounting '3BBTr%aZ  
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    诉讼爆炸 litigation explosion b` a4SfbQS  
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    违约 breach the contract 0&M~lJ  
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    过失 negligence /Misconduct E@}N}SR  
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    欺诈 cheat / illegal acts {zd07!9y  
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    审计目标 audit objectives in-|",O`Z  
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    怀疑态度 suspend b#~K>  
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    财务报表认定： financial statement assertions z$64Ep#  
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    存在 existence WC&V9Yk  
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    权利与义务 rights and obligations C K#^`w  
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    发生 occurrence {5 V@O_*{  
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    完整性 completeness ZhqGUb  
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    准确性和计价 measurement and valuation =Msr+P9Ai  
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    分类和可理解性 classification and understandability [3K& cX}B  
　　　　　　　 presentation and disclosure ]rNM3@bVy  
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    财务报表循环 cycles F
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    Sales and receivables cycle >W?i+,g  
    Purchases and payables cycle Z "mqH  
    Wages and salaries cycle ke2zxX2f  
    Petty cash cycle k|hy_? *  
    Inventory recording cycle 7)RDu,fx  
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    截止 cut-off qjr:(x/  
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    审计任务约定书 the letter of engagement aB_~Vh  
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    管理层声明书 report of the directors’ responsibilities for the financial statement CMhl*dH  
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    审计证据 audit evidence HNUpgNi  
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    审计工作底稿 audit working paper Oj=g;iY  
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    审计记录 audit records &0b\E73  
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    计划工作 planning FOyANN'  
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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. + *W%4e  
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    审计风险 audit risk *w#^`yeo  
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    检查风险 detection risk ?]%ZJd  
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    重大错报风险 risk of material misstatement in audit report S4S}go*G[  
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    风险评估 risk evaluation w#d7  
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    分析复核程序 analytical review procedures <B Vx%  
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    内部控制 internal control &q7}HO/ @  
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    局限性 limitation NwcRH9};i  
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    控制环境 control environment xeB-fy)5+  
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    信息系统与沟通 information system and communication ~v@.YJoZ4Z  
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    符合性测试 compliance test F05]6NVv  
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    控制测试 control test *snY|hF  
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    报表层次重大错报 material misstatement on level of financial statement .~a.mT  
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    认定层次重大错报 material misstatement on level of assertion {
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    实质性程序 substantial procedures `l'Ine11  
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    舞弊 fraud gXj3=N(l  
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    审计抽样 sampling V 7oE\cxr  
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    抽样风险 sampling risk sis1Dh9:  
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    非抽样风险 non-sampling risk 2U`!0~pod  
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    统计抽样 statistical sampling 8]i7wq#=  
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    非统计抽样 non-statistical sampling ^KJi|'B  
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    销售与收款循环审计 Sales and receivables cycle Gb4p"3  
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    采购与付款循环审计 Purchases and payables cycle V$_.&S?(Y  
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    存货与仓储循环审计 Inventory recording cycle }ww`Y&#  
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    监盘 physical inspection 6"9(ce KX  
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    筹资与投资循环审计 Investment and finance cycle  e**5_L  
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    货币资金审计 Audit of monetary assets Qoa& ]]  
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    完成审计工作 finish the audit work _&M^}||UH  
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    期初余额 opening balance JkEITuTth  
    期后事项 events after the balance sheet date y[/:?O}g4  
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    或有事项 contingent evens 6H!l>@a7v  
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    试算平衡表 trail balance q#F+^)DD [  
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    审计报告  Audit report #"-DE- I[  
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    收件人 receiver R1Fcd@DWD  
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    引言段 introduction L/)eNZ  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements iGBHlw;A  
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    注册会计师的责任段 auditor’s responsibility a
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    审计意见段 opinion lpjby[S  
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    注册会计师的监管和盖章auditor’s signature Rsx?8Y^5  
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    会计师事务所的名称、地址和盖章auditor’s address +1K=]#a  
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    报告日期 date of the Auditor’s report 6A4{6B  
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    无保留意见 unqualified audit report _y:aPn  
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    非无保留意见 modified audit report
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    保留意见 qualified opinion H{uR+&<  
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    无法表示意见 disclaimer [7l5p(=  
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    否定意见 adverse S-79
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