[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers G@h6>O  
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    安永 Ernst & Young q~.\NKc  
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    毕马威 KPMG #b []-L!  
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    德勤 Deloitte Touche Tohmatsu R3wK@D  
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    安达信 Arthur Anderson ~!j1</$_  
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    安然 Enron (w?@qs!  
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    世通 worldcom aDR<5_Yb  
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    国际会计师联合会 IFAC e2;19bj&  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB :x]gTZ?  
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    美国注册会计师协会 AICPA ,ju1:`  
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    中国注册会计师协会 CICPA j"HB[N   
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    审计 audit Z <K[  
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    内部审计 internal audit ,*a8] L  
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    政府审计 public sector audit UL$^zR3%d  
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    账项基础审计 accounting number-based audit S*?'y  
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    风险导向审计方法 risk-oriented audit approach /!oi`8D  
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    其他鉴证业务 audit related services Pe!uk4}
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    审阅业务 review v-Ggf0RF  
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    有限责任合伙制 limited liability partnerships, LLPs ["Ep.7=SU  
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    注册会计师职业道德规范 code of ethics for professional accountants tn+i5Eso  
　　　　　　　　　　　 Rules of professional conduct Duj9PV`2  
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    独立 independence 9 Bz~3  
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    客观 objectivity X3".  
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    公正 integrity Xl;u  
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    专业胜任能力 professional competence fOm=#:O  
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    应有关注 due care QL"fC;xUn,  
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    保密 confidentiality confidence  r75,mX  
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    职业行为 professional conduct $dFEC}1t  
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    技术准则 technical standards [?)}0cd0  
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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 /hOp>|  
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    费用 fee Q9q:HGXxv  
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    佣金 commission [mJcc  
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    经济利益 interest HZ5*PXg~  
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    经济利益的冲突 conflicts of interest z If/jk  
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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. L0qo/6|C  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Z<;<!+,  
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    更换会计师事务所 Changes in professional appointments (\e,,C%;  
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    国际趋同 global convergence /international convergence HY~\e|o  
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    鉴证业务 assurance services $L)9'X  
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    全面质量管理 quality control of audit H\W60|z9  
　　　　　　 Enforce the ethical guidance R,x\VX!|  
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    注册会计师的法律责任Professional responsibility $fPf/yQmC  
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    “深口袋”理论 deep-pocket theory ~=aGv%vX  
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    创新会计处理 creative accounting (zwxrOS  
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    诉讼爆炸 litigation explosion 3:&!Q*i;  
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    违约 breach the contract S)C =Q~&  
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    过失 negligence /Misconduct U O YM  
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    欺诈 cheat / illegal acts 1?]Gl+}  
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    审计目标 audit objectives m4<8v  
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    怀疑态度 suspend Y\
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    财务报表认定： financial statement assertions q@~N?$>  
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    存在 existence f$Q#xlQM  
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    权利与义务 rights and obligations /i"vEI  
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    发生 occurrence #*BcO-N  
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    完整性 completeness YC - -&66  
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    准确性和计价 measurement and valuation 36,qh.LKn  
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    分类和可理解性 classification and understandability rV<yM$IA  
　　　　　　　 presentation and disclosure w}zl=w{G  
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    财务报表循环 cycles 0t*JP
 
    Sales and receivables cycle BEP eK  
    Purchases and payables cycle BT: =  
    Wages and salaries cycle l}j5EWe  
    Petty cash cycle 3Ew- Ia%A  
    Inventory recording cycle RWP`#(&/&  
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    截止 cut-off M\ vj&T{k  
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    审计任务约定书 the letter of engagement [?r`8K2!,  
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    管理层声明书 report of the directors’ responsibilities for the financial statement j+\I4oFN  

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    审计证据 audit evidence F8$.K*tT  
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    审计工作底稿 audit working paper PEW^Vl-6q  
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    审计记录 audit records }o0R`15dA  
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    计划工作 planning rbS67--]  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. zGHP{a1O7  
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    审计风险 audit risk 8fKt6T  
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    检查风险 detection risk ;Xk-hhR  
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    重大错报风险 risk of material misstatement in audit report A1Ia9@=Mf  
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    风险评估 risk evaluation FUkO$jnO  
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    分析复核程序 analytical review procedures @(Wx(3JR?}  
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    内部控制 internal control -"YQo  
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    局限性 limitation w{f!t8C*s  
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    控制环境 control environment 0%+S@_|  
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    信息系统与沟通 information system and communication 57k@]3 4  
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    符合性测试 compliance test wkOo8@J\  
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    控制测试 control test N3 .!E|  
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    报表层次重大错报 material misstatement on level of financial statement _W'>?e0i  
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    认定层次重大错报 material misstatement on level of assertion j9)P3=s  
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    实质性程序 substantial procedures CE]0OY  
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    舞弊 fraud U\a.'K50F  
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    审计抽样 sampling (JHzwI8+  
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    抽样风险 sampling risk _+[;NBz  
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    非抽样风险 non-sampling risk ,~u5SR  
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    统计抽样 statistical sampling rCU f,)  
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    非统计抽样 non-statistical sampling ^ZV1Ev8T6  
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    销售与收款循环审计 Sales and receivables cycle Ss6mN;&D  
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    采购与付款循环审计 Purchases and payables cycle Aq674  
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    存货与仓储循环审计 Inventory recording cycle &oI;^|  
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    监盘 physical inspection H_RV#BW&  
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    筹资与投资循环审计 Investment and finance cycle .RFijr  
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    货币资金审计 Audit of monetary assets Z^ynw8k"  
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    完成审计工作 finish the audit work JAJo^}}{b  
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    期初余额 opening balance v zgR3r  
    期后事项 events after the balance sheet date "[M,PI!B  
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    或有事项 contingent evens J&Ig%&/  
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    试算平衡表 trail balance h6J0b_3h4  
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    审计报告  Audit report 1AMxZ (e  
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     标题 title JrlDTNJj'  
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    收件人 receiver  h0}r#L  
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    引言段 introduction zURxXo/\V  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements &/QdG= r+  
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    注册会计师的责任段 auditor’s responsibility 7^1yZ1
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    审计意见段 opinion 1./uJB/  
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    注册会计师的监管和盖章auditor’s signature "<['W(  
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    会计师事务所的名称、地址和盖章auditor’s address c#o(y6  
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    报告日期 date of the Auditor’s report @ 3n;>oi  
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    无保留意见 unqualified audit report ueI1O/Mi  
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    非无保留意见 modified audit report Ja1[vO"YgP  
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    保留意见 qualified opinion iA*^`NMaT  

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    无法表示意见 disclaimer )}ygzKEa  
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    否定意见 adverse <zd_-Ysn  
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