[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers eSn$k:\W  
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    安永 Ernst & Young [3k
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    毕马威 KPMG oPsK:GC`U  
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    德勤 Deloitte Touche Tohmatsu @`S.@^%7fO  
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    安达信 Arthur Anderson O>%$q8x@i  
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    安然 Enron `w+1C&>^[  
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    世通 worldcom N}DL(-SQ3  
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    国际会计师联合会 IFAC t3a#%'Dv  
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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 WFe m#hq  
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    美国注册会计师协会 AICPA 4gb'7'  
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    中国注册会计师协会 CICPA 2T?TM! \Q  
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    审计 audit U<rI!!#9  
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    内部审计 internal audit v%n P*i9  
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    政府审计 public sector audit 6OtVaT=}<O  
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    账项基础审计 accounting number-based audit xNIGO/uI~  
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    风险导向审计方法 risk-oriented audit approach JD
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    审阅业务 review )N
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    有限责任公司制 limited liability companies, LLCs qnXTNs ?b  
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    有限责任合伙制 limited liability partnerships, LLPs j^nu|  
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    注册会计师职业道德规范 code of ethics for professional accountants /[{auUxSX  
　　　　　　　　　　　 Rules of professional conduct ^V.'^=l  
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    独立 independence *)D1!R<\,R  
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    客观 objectivity y\,f6=%k  
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    公正 integrity m#n]Wgp'  
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    专业胜任能力 professional competence l!@ 1u^v2  
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    应有关注 due care t^U^Tr  
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    保密 confidentiality confidence ;?~ 9hN!  
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    职业行为 professional conduct qm%nIU \*  
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    技术准则 technical standards 39D }  
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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 -J?~U2  
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    费用 fee 2f..sNz  
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    佣金 commission w2zp#;d  
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    经济利益 interest !^v\^Fc  
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    经济利益的冲突 conflicts of interest ~gddcTp  
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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. E474l  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Xw^X&Pp  
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    更换会计师事务所 Changes in professional appointments ug&92Hdvy3  
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    国际趋同 global convergence /international convergence P 4 6,o  
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    鉴证业务 assurance services ipZ HSA  
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    全面质量管理 quality control of audit 6?o>{e7n^  
　　　　　　 Enforce the ethical guidance }4h0bI  
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    注册会计师的法律责任Professional responsibility ikHOqJ-,m  
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    “深口袋”理论 deep-pocket theory *P xf#X  
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    创新会计处理 creative accounting woau'7}XOu  
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    诉讼爆炸 litigation explosion K)5;2lN,  
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    违约 breach the contract ,sI35I J  
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    过失 negligence /Misconduct X9~p4ys9{  
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    欺诈 cheat / illegal acts gZ`DT  
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    审计目标 audit objectives ,` o+ ?  
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    怀疑态度 suspend w-FH hf  
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    财务报表认定： financial statement assertions 0N5bPb  
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    存在 existence o4~kX  
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    权利与义务 rights and obligations ^Y 7U1I  
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    发生 occurrence ]M\q0>HoJ  
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    完整性 completeness 6b#~;  
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    准确性和计价 measurement and valuation \Tkp  
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    分类和可理解性 classification and understandability o?\Gm  
　　　　　　　 presentation and disclosure Efr3x{ j  
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    财务报表循环 cycles "TFwHe3C4  
    Sales and receivables cycle WZK :.y  
    Purchases and payables cycle })7K S?  
    Wages and salaries cycle f4 O]`U  
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    Inventory recording cycle (9
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    截止 cut-off uO"8 aD`W  
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    审计任务约定书 the letter of engagement 7LdzZS0OM  
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    管理层声明书 report of the directors’ responsibilities for the financial statement {aIZFe}B  
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    审计证据 audit evidence mu>] 9ZW  
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    审计工作底稿 audit working paper `oXg<tivU  
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    审计记录 audit records e^WqJ7j  
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    计划工作 planning yxY h?ka  
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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. K0 QH?F  
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    审计风险 audit risk R8ZD#,;  
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    检查风险 detection risk @ExLh9  
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    重大错报风险 risk of material misstatement in audit report 8})|^%@n  
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    风险评估 risk evaluation B!iFmkCy  
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    分析复核程序 analytical review procedures Yx 3|G  
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    内部控制 internal control )@,N7Y1h  
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    局限性 limitation -)>(8f  
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    控制环境 control environment l.uN$B  
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    信息系统与沟通 information system and communication n{$ }#NdV  
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    符合性测试 compliance test $':
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    控制测试 control test ?61L|vr  
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    报表层次重大错报 material misstatement on level of financial statement Qxky^:B  
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    认定层次重大错报 material misstatement on level of assertion HM 90Sb  
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    实质性程序 substantial procedures A`IHP{aB  
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    舞弊 fraud Enu!u~1]F  
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    审计抽样 sampling 2'Y{FY_Z  
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    抽样风险 sampling risk df^0{gNHx  
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    非抽样风险 non-sampling risk :q(D(mK  

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    统计抽样 statistical sampling %uj[`  
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    非统计抽样 non-statistical sampling b]"2VN  
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    销售与收款循环审计 Sales and receivables cycle '
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    采购与付款循环审计 Purchases and payables cycle Q*Y4m8wY  
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    存货与仓储循环审计 Inventory recording cycle LNaeB(z"  
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    监盘 physical inspection s:3aRQ%  
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    筹资与投资循环审计 Investment and finance cycle R08&cd#$  
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    货币资金审计 Audit of monetary assets /9P^{OZ;y  
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    完成审计工作 finish the audit work (v]P<3%  
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    期初余额 opening balance Nd
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    期后事项 events after the balance sheet date z/)$D  
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    或有事项 contingent evens J`4Z<b53  
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    试算平衡表 trail balance ji
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    审计报告  Audit report #]k0Z~Bl  
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     标题 title 04P.p6  
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    收件人 receiver Ob7zu"zr  
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    引言段 introduction keae.6[  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements uFz/PDOZ@  
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    注册会计师的责任段 auditor’s responsibility @8QFP 3\1  
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    审计意见段 opinion H3!,d`D.N  
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    注册会计师的监管和盖章auditor’s signature 2TE\4j  
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    会计师事务所的名称、地址和盖章auditor’s address dv}8YH["  
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    报告日期 date of the Auditor’s report lQ+Ru8I  
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    无保留意见 unqualified audit report tX@0:RX%  
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    非无保留意见 modified audit report d#E(~t(^  
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    保留意见 qualified opinion Lc58lV=  
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    无法表示意见 disclaimer | -JI`!7  
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    否定意见 adverse p^T&jE8])#  
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