[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young tQ#n${a@f  
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    毕马威 KPMG pMM8-R'W-  
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    德勤 Deloitte Touche Tohmatsu rYk0 ak  
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    安达信 Arthur Anderson YN5rml'-  
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    安然 Enron "\yT7?},  
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    世通 worldcom x kD6Iw  
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    国际会计师联合会 IFAC N?8!3&TiV  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB Tp2.VIoQ=  
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    美国注册会计师协会 AICPA F8ulkcD  
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    中国注册会计师协会 CICPA }x,S%M-  
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    审计 audit 0=$T\(0g  
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    内部审计 internal audit eyxW 0}[  
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    政府审计 public sector audit \{NO?%s0p  
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    账项基础审计 accounting number-based audit N2o7%gJw  
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    风险导向审计方法 risk-oriented audit approach lU]nd[x  
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    其他鉴证业务 audit related services ~}Pfu  
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    审阅业务 review vP,n(reM  
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    有限责任合伙制 limited liability partnerships, LLPs ^ZCD ~P_=  
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    注册会计师职业道德规范 code of ethics for professional accountants CvdN"k  
　　　　　　　　　　　 Rules of professional conduct 7}mFL*  
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    独立 independence zT{VE+=  
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    客观 objectivity St^5Byd<
  
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    公正 integrity qg$ <oL@~~  
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    专业胜任能力 professional competence {.]7!ISl5  
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    应有关注 due care u1.BN>G  
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    保密 confidentiality confidence GtHivC  
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    职业行为 professional conduct %}T6]S)%u  
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    技术准则 technical standards V.2_i*  
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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 p]"4#q\(  
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    费用 fee e#q}F>/L  
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    佣金 commission 2Z%O7V~u  

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    经济利益 interest d"Y{UE  
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    经济利益的冲突 conflicts of interest ,"ql5Q4  
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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. Q59W#e)  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. FiU#T.`9'  
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    更换会计师事务所 Changes in professional appointments `$NP>%J-  
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    国际趋同 global convergence /international convergence ,z?':TZ  
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    鉴证业务 assurance services wyG;8I  
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    全面质量管理 quality control of audit I}Q2Vu<  
　　　　　　 Enforce the ethical guidance MO]&bHH7;  
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    注册会计师的法律责任Professional responsibility Ap !lQ>p  
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    “深口袋”理论 deep-pocket theory  2Rz  
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    创新会计处理 creative accounting C7?/%7{  
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    诉讼爆炸 litigation explosion Y^]rMK/;  
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    违约 breach the contract A)~
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    过失 negligence /Misconduct xLn%hxm?,  
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    欺诈 cheat / illegal acts v8DC21pb  
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    审计目标 audit objectives Q=:|R
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    怀疑态度 suspend <6=c,y  
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    财务报表认定： financial statement assertions U<-D(J
  
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    存在 existence zn(PI3+]!  
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    权利与义务 rights and obligations 4/)k)gLI  
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    发生 occurrence 'W#D(l9nI  
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    完整性 completeness y3ikWnx  
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    准确性和计价 measurement and valuation L4f3X~8,b  
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    分类和可理解性 classification and understandability "*H`HRi4T  
　　　　　　　 presentation and disclosure q,6DEz  
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    财务报表循环 cycles 5M_H NWi4  
    Sales and receivables cycle 07$o;W@  
    Purchases and payables cycle 0?M:6zf_iv  
    Wages and salaries cycle 4`R(?  
    Petty cash cycle TB^$1C  
    Inventory recording cycle l@:0e]8|o  
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    截止 cut-off s9d_GhT%-  
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    审计任务约定书 the letter of engagement 8.~kK<)!  
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    管理层声明书 report of the directors’ responsibilities for the financial statement lNBL4yM  
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    审计证据 audit evidence ;UP$yM;  
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    审计工作底稿 audit working paper 7[wieYj{  
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    审计记录 audit records qjc4.,/  
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    计划工作 planning IqGdfL6[(  
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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. jNy.Y8E&  
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    审计风险 audit risk Qw)c$93  
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    检查风险 detection risk :,I:usW"  
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    重大错报风险 risk of material misstatement in audit report Oc; G(l(  
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    风险评估 risk evaluation *WT`o>  
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    分析复核程序 analytical review procedures V$?SR44>nH  
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    内部控制 internal control {.\Tt
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    局限性 limitation }> X~  
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    控制环境 control environment &`XV
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    信息系统与沟通 information system and communication @|%2f@h  
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    符合性测试 compliance test # Vha7  
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    控制测试 control test C7 3kJa  
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    报表层次重大错报 material misstatement on level of financial statement |H+Wed|  
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    认定层次重大错报 material misstatement on level of assertion abLnI =W`  
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    实质性程序 substantial procedures iW /}#  
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    舞弊 fraud d{7+w/Zi  
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    审计抽样 sampling & 9 ?\b7  
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    抽样风险 sampling risk A$:U'ZG_  
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    非抽样风险 non-sampling risk 46&/geh r  
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    统计抽样 statistical sampling s}% M4  
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    非统计抽样 non-statistical sampling =>af@C.2  
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    销售与收款循环审计 Sales and receivables cycle ';=O 0)u  
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    采购与付款循环审计 Purchases and payables cycle 7{I0s;R  
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    存货与仓储循环审计 Inventory recording cycle p2$P:!Y)  
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    监盘 physical inspection W]
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    筹资与投资循环审计 Investment and finance cycle }2<7%FL  
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    货币资金审计 Audit of monetary assets ~AT'[(6  
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    完成审计工作 finish the audit work 8C9-_Ng`  
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    期初余额 opening balance  ByNn  
    期后事项 events after the balance sheet date DG:Z=LuJr  
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    或有事项 contingent evens \Et3|Iv  
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    试算平衡表 trail balance pohp&Tc m  
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    审计报告  Audit report aH/ k
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     标题 title  DwE[D]7o  
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    收件人 receiver O5nD+qTQ#  
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    引言段 introduction X
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    管理层对财务报表的责任段 management’s responsibility for the financial statements .Od!0(0  
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    注册会计师的责任段 auditor’s responsibility z !rL s76  
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    审计意见段 opinion Fgh_9S9J  
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    注册会计师的监管和盖章auditor’s signature hAnPXiD  
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    会计师事务所的名称、地址和盖章auditor’s address Jgd'1'FOs  
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    报告日期 date of the Auditor’s report %oa-WmWm  
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    无保留意见 unqualified audit report 9u}Hmb  
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    非无保留意见 modified audit report Eq9
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    保留意见 qualified opinion 'UX!*5k<:  
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    无法表示意见 disclaimer " h~Z u  
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    否定意见 adverse mtp+rr  
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