[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers F%6*Df;cSe  
;R1 B
9-,  
    安永 Ernst & Young %= u/3b:o  
+802`eax  
    毕马威 KPMG 9EgP9up{6!  
uI
P iM8(  
    德勤 Deloitte Touche Tohmatsu '_Wt}{h  
'tWAuI  
    安达信 Arthur Anderson l=Wd,$\  
[%.18FWI  
    安然 Enron GEE ]Kr  
CV^0.  
    世通 worldcom :4;S"p  
J9@}DB  
    国际会计师联合会 IFAC r=csi  
)bW5yG!  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB EODB`$+  
Qyj(L[KJ  
    美国注册会计师协会 AICPA *C_[jk@6  
^pcRW44K  
    中国注册会计师协会 CICPA g3rRhS  
_^;;i4VZ  
('WY5Yps  
    审计 audit )Xno|$b5Eo  
xURw,  
    内部审计 internal audit LP>UU ,Z  
B T7Id  
    政府审计 public sector audit ="lI i$>O  
{,f[r*{Y  
    账项基础审计 accounting number-based audit *-z4<LAa  
$r"A@69^RS  
    风险导向审计方法 risk-oriented audit approach *]!l%Uf
%  
uu3M{*}  
    其他鉴证业务 audit related services TSXTc'  
>ITEd  
    审阅业务 review ;f(n.i  
!QTPWA  
    有限责任公司制 limited liability companies, LLCs 7)PJ:4IqS  
no3Z\@%  
    有限责任合伙制 limited liability partnerships, LLPs ~u2w`H?V  
{5 Kz'FT  
lM&UFEl-\  
    注册会计师职业道德规范 code of ethics for professional accountants Y`]rj-8f0B  
　　　　　　　　　　　 Rules of professional conduct 6h@ +?{F.  
\1{_lynD  
    独立 independence #7C6
yXb%  
#01/(:7  
    客观 objectivity sS'{QIRC'  
>t,
O2~  
    公正 integrity lbofF ==(  
;*`_#Rn#  
    专业胜任能力 professional competence tj#b_u z  
0x4l5x$8  
    应有关注 due care @SQceQfB  
ER2V*,n@  
    保密 confidentiality confidence 5*XH6g F  
9@etg4#]  
    职业行为 professional conduct P,`=]Y*  
]gHLcr3  
    技术准则 technical standards `OLB';D  
i]@c.QiFN  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent UhBz<>i;!  

[$oM  
    费用 fee ^@N`e1  
lR[z<2w\  
    佣金 commission _0*=u$~R  
q!@c_o  
    经济利益 interest D0KELAcY  
oo'iwq-\  
    经济利益的冲突 conflicts of interest )=Y-f?o!  
ja:\W\xhJ  
    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. N&,"kRFFo  
$WJy?_c
 
Pd
,!&
  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. !&6-(q9  
) _#T c  
    更换会计师事务所 Changes in professional appointments X)y*#U  
lkyJ;}_**  
Qv74?B@  
    国际趋同 global convergence /international convergence
qWkx:-g]  

CCy.  
    鉴证业务 assurance services y "<JE<X  
8vu2k>  
    全面质量管理 quality control of audit 78gob&p?  
　　　　　　 Enforce the ethical guidance 6e OxF8  
*eMLbU7  
fA;x{0CAMX  
    注册会计师的法律责任Professional responsibility '2j~WUEmg  
(s.o  
    “深口袋”理论 deep-pocket theory 9/^d~ZO  
hN!.@L  
    创新会计处理 creative accounting a3*.,%d  
"^!j5fZ  
    诉讼爆炸 litigation explosion n/Or ~@pHD  
9.jG\i  
    违约 breach the contract T<_+3kw  
$F<%Jl7_Z  
    过失 negligence /Misconduct !(}OBZ[ *  
QK,=5~IJ  
    欺诈 cheat / illegal acts &(Go
pWR`e  
;A`IYRzt  
    审计目标 audit objectives n2H&t>N  
;%M2x5  
    怀疑态度 suspend Y{`3`Pg&N  
T$f:[ye]Z  
    财务报表认定： financial statement assertions McO@p=M  
#V,LNX)  
    存在 existence 7ucx6J]c  
tvv[$b &  
    权利与义务 rights and obligations 3{I=.mUUm  
@^BS#  
    发生 occurrence lrq>TJEcx  
c,+iU R<  
    完整性 completeness &%@/Dwr  
`e4o1*  
    准确性和计价 measurement and valuation A3m{jbh  
%-T}s`Z  
    分类和可理解性 classification and understandability /vMQF+  
　　　　　　　 presentation and disclosure Cln^1N0  
@#'yPV1  
    财务报表循环 cycles PEK.Kt\M  
    Sales and receivables cycle S5zpUF=  
    Purchases and payables cycle xn0s`I[  
    Wages and salaries cycle Ka[Sm|-q  
    Petty cash cycle v/QEu^C  
    Inventory recording cycle "v*oga%  
y^5T/M  
    截止 cut-off &Xj{:s#  
9;}L{yve  
    审计任务约定书 the letter of engagement GG@iKLV  
g|_HcaW  
    管理层声明书 report of the directors’ responsibilities for the financial statement nNkyOaK*4  
m T>b;  
    审计证据 audit evidence f$~ _FX  
`NYF?%  
    审计工作底稿 audit working paper J r=REa0  
N[- %0  
[i2A {(x  
    审计记录 audit records u?LW+o  
r@N39O*Wq  
    计划工作 planning z36brv<_'p  
R (+h)#![  
    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. 7-g]A2N  
5]A$P\7~1  
    审计风险 audit risk z(8)1#(n7  
B<vvsp\X  
    检查风险 detection risk (CKhY~,/u  
}[XB]Xf  
    重大错报风险 risk of material misstatement in audit report W)G2Cs?p  
bW,BhUb,|  
::^qy^n  
    风险评估 risk evaluation 4i ~eTb  
# CP9^R S  
    分析复核程序 analytical review procedures T%
;k%  
'Qp&,xK  
    内部控制 internal control j\i;'t}8g  
^VM"!O;h{  
    局限性 limitation =|j*VF2y"  
[RGC!}"mr  
    控制环境 control environment 1Ovx$*  
tkm~KLWV&7  
L@d]RMNv  
    信息系统与沟通 information system and communication : 9djMsd  
i{1)=_$Vt`  
    符合性测试 compliance test d=xI   
jWO&SWso  
    控制测试 control test  8o%<.]   
)zk?yY6  
    报表层次重大错报 material misstatement on level of financial statement 2Q`PUXj  
Kd AR)EU>  
mlsvP%[f.  
    认定层次重大错报 material misstatement on level of assertion Q+y-*1   
9^b7jw  
Sh~ 8jEk  
    实质性程序 substantial procedures gnKU\>2k  
5~ *'>y  
    舞弊 fraud >h/)r6  
?h>%Ix  
    审计抽样 sampling n{qa]3  
5W:Gl?$S}  
    抽样风险 sampling risk i"r.>X'Z  
WL]Wu.k  
    非抽样风险 non-sampling risk |2+F I<v4  
H;b
'"./  
    统计抽样 statistical sampling R"8})a gw  
?=|)n%  
E:dT_ x<Y  
    非统计抽样 non-statistical sampling Zo}\gg3  
Ue>A  
    销售与收款循环审计 Sales and receivables cycle )P(d66yq'u  
RJ`/qXL  
    采购与付款循环审计 Purchases and payables cycle LNyL>VHkK  
mXN1b!  
    存货与仓储循环审计 Inventory recording cycle Tg{dIh.Q~O  
i+T0}M<  
    监盘 physical inspection
([4{n  
CpP$HrQ  
    筹资与投资循环审计 Investment and finance cycle ]>S$R&a  
=Y=^]ayO/  
    货币资金审计 Audit of monetary assets A]~iuUHm  
e) /u>I  
    完成审计工作 finish the audit work zvQ^f@lq2  
d@q t%r3;  
    期初余额 opening balance MRl*rK  
    期后事项 events after the balance sheet date Jz:W-o  
"#eNFCo7k  
    或有事项 contingent evens ]= QCCC  
WSpg(\Cs  
    试算平衡表 trail balance u_/OTy  
U%B]N@  
    审计报告  Audit report mG 8  
GO:1 Z? ^  
     标题 title #9W5
 
48"Y-TV  
    收件人 receiver :0TSOT9.  
t2-zJJf8  
    引言段 introduction me}Gb a  
|2t7mat  
    管理层对财务报表的责任段 management’s responsibility for the financial statements S;AnpiBM8  
PB3!;  
    注册会计师的责任段 auditor’s responsibility 77=y!SDP  
K&gc5L  
    审计意见段 opinion (=&bo p  
@*`UOgP7
 
    注册会计师的监管和盖章auditor’s signature 8Q)mmkI\=  
g9r5t';  
{]_{BcK+  
    会计师事务所的名称、地址和盖章auditor’s address mLx
wJ  
`))J8j"  
    报告日期 date of the Auditor’s report >J75T1PH=  
4`5Qt=}  
    无保留意见 unqualified audit report @v-)|8GdY  
qu~"C,  
:M? ')  
    非无保留意见 modified audit report -9<yB  
fM[fS?W  
    保留意见 qualified opinion Bw/H'Y  
@aPu}Hi  
    无法表示意见 disclaimer 9oau_ Q#  
+nyN+X34 B  
]B.,7  
    否定意见 adverse MUt^mu$86  
NVh>Q>B$_