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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 Hk;) l3oB  
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    安永 Ernst & Young |70L h+  
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    毕马威 KPMG uEkUK|  
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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 Iz\IQa  
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    Inventory recording cycle QfB \h[A  
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    审计记录 audit records 9zEO$<e o  
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    检查风险 detection risk f GE+DjeA  
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    控制测试 control test 6 9ia #  
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    实质性程序 substantial procedures E< "aUnI  
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    审计抽样 sampling oh-Y  
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    采购与付款循环审计 Purchases and payables cycle E#v}//  
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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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    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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     标题 title _t|| v  
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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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    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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