[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers TH$N5w%  
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    安永 Ernst & Young a)#1{JaoY  
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    毕马威 KPMG m/qbRk68s  
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    德勤 Deloitte Touche Tohmatsu CJXg@\\/  
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    安达信 Arthur Anderson `zE}1M%y  
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    安然 Enron M>>qn_yq4  
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    世通 worldcom Tp9-niW  
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    国际会计师联合会 IFAC [g Z"a*  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB X0M1(BJgGo  
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    美国注册会计师协会 AICPA &g~ wS@  
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    中国注册会计师协会 CICPA nE^Qy=iE  
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    审计 audit GKFq+]W  
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    内部审计 internal audit Q]w&N30  
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    政府审计 public sector audit N]<!j$pOz  
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    账项基础审计 accounting number-based audit pKjoi{ Z  
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    风险导向审计方法 risk-oriented audit approach p! <$vE  
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    其他鉴证业务 audit related services ryc & n5  
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    审阅业务 review fuB)qt!E  
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    有限责任公司制 limited liability companies, LLCs LT,?$I  
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    有限责任合伙制 limited liability partnerships, LLPs _C+b]r/E  
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    注册会计师职业道德规范 code of ethics for professional accountants bQZ*r{g  
　　　　　　　　　　　 Rules of professional conduct DS%\SrC  
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    独立 independence I6s3+x;O  
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    客观 objectivity A;O~#Chvd  
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    公正 integrity e[Jem5C  
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    专业胜任能力 professional competence )|I5j];L  
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    应有关注 due care ee/&/Gt  
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    保密 confidentiality confidence ;kJu$U  
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    职业行为 professional conduct PDLpNTBf  
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    技术准则 technical standards <soz#}e  
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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 6y5A"-  
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    费用 fee B<~U3b  
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    佣金 commission \@;\t7~  
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    经济利益 interest "z*:'8;E  
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    经济利益的冲突 conflicts of interest _NcYI  
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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. >z`,ch6~  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 1,V`8 [  
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    更换会计师事务所 Changes in professional appointments zLD| /`  

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    国际趋同 global convergence /international convergence | Cdvfk  
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    鉴证业务 assurance services =q"eU=9  
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    全面质量管理 quality control of audit sK 2 e&  
　　　　　　 Enforce the ethical guidance h)v^q: ='  
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    注册会计师的法律责任Professional responsibility F #{gf
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    “深口袋”理论 deep-pocket theory cMzkL%  
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    创新会计处理 creative accounting vSW L$Y2  
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    诉讼爆炸 litigation explosion 3g~^LZ66  
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    违约 breach the contract I@l>w._.  
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    过失 negligence /Misconduct 5=KF!?  
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    欺诈 cheat / illegal acts @S 6u9v  
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    审计目标 audit objectives a9~"3y  
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    怀疑态度 suspend t?^9HP1b_  
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    财务报表认定： financial statement assertions PzY)"]g  
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    存在 existence }xFi& <  
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    权利与义务 rights and obligations y5m!*=`l`  
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    发生 occurrence <3hA!$o~  
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    完整性 completeness V8O.3fo`[`  
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    准确性和计价 measurement and valuation s T3p
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    分类和可理解性 classification and understandability dZ:r&Qa  
　　　　　　　 presentation and disclosure Xev54!619  
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    财务报表循环 cycles tLc El'Eo  
    Sales and receivables cycle !ax;5@J  
    Purchases and payables cycle :G)<}j"sM  
    Wages and salaries cycle THhy~wC".  
    Petty cash cycle J -Qh/d%]  
    Inventory recording cycle oj}"H>tTp  
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    截止 cut-off 4x'AC%&Qi  
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    审计任务约定书 the letter of engagement jiIST^Zq#t  
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    管理层声明书 report of the directors’ responsibilities for the financial statement {4ptu~8  
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    审计证据 audit evidence Su8'$CFz$.  
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    审计工作底稿 audit working paper !W1eUY  
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    审计记录 audit records >uHS[ _`nM  
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    计划工作 planning Q2C
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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. 015Owi  
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    审计风险 audit risk =LZ>su  
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    检查风险 detection risk I{dl%z73  
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    重大错报风险 risk of material misstatement in audit report 2ALj}  

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    风险评估 risk evaluation $ u2Cd4  
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    分析复核程序 analytical review procedures =aow d4t  

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    内部控制 internal control GhnE>d;i  
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    局限性 limitation g'G8 3F  
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    控制环境 control environment Riql,g/   
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    信息系统与沟通 information system and communication N^B@3QF  
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    符合性测试 compliance test WbzA Jx 5  
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    控制测试 control test  nhfwOS  
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    报表层次重大错报 material misstatement on level of financial statement |h1^Gv  
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    认定层次重大错报 material misstatement on level of assertion f-vK}'Z`,  
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    实质性程序 substantial procedures silp<13HN  
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    舞弊 fraud nx :)k-p_[  
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    审计抽样 sampling (^S5Sc=  
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    抽样风险 sampling risk CTU9~~Xk  
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    非抽样风险 non-sampling risk -ddOh<U>  
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    统计抽样 statistical sampling 7Jc<.Z"/Gd  
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    非统计抽样 non-statistical sampling kt<@H11  
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    销售与收款循环审计 Sales and receivables cycle +GPd  
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    采购与付款循环审计 Purchases and payables cycle SbJh(V-pr  
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    存货与仓储循环审计 Inventory recording cycle [5LMt*Y  
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    监盘 physical inspection fSC.+,qk  
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    筹资与投资循环审计 Investment and finance cycle ,A?v,Fs>O[  
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    货币资金审计 Audit of monetary assets 2_Jb9:/X  
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    完成审计工作 finish the audit work P59uALi  
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    期初余额 opening balance |Qq+8IeYG  
    期后事项 events after the balance sheet date j5A\y^Kv  
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    或有事项 contingent evens " xxXZGUp  
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    试算平衡表 trail balance tJG (*  
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    审计报告  Audit report :`j"Sj!t3  
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     标题 title 6<Be#Y]b  
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    收件人 receiver DMRs}Yz6  
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    引言段 introduction ILIRI[7(  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 3?]S,~!F  
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    注册会计师的责任段 auditor’s responsibility $$/S8LmmK  
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    审计意见段 opinion s~#
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    注册会计师的监管和盖章auditor’s signature L;kyAX@^  
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    会计师事务所的名称、地址和盖章auditor’s address DvU~%%(0^  
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    报告日期 date of the Auditor’s report 1w6.  
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    无保留意见 unqualified audit report 'fXer!L}  
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    非无保留意见 modified audit report CcbWW4 )  
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    保留意见 qualified opinion 1.xw'i  
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    无法表示意见 disclaimer #0xm3rFy4  
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    否定意见 adverse 9n-RXVL+  
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