[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers u W]gBhO$O  
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    安永 Ernst & Young 8pnD6Lp>  
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    毕马威 KPMG yCQvo(V[F  
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    德勤 Deloitte Touche Tohmatsu C.?^] Y  
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    安达信 Arthur Anderson WARiw[  
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    安然 Enron 9]eG|LFD  
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    世通 worldcom [* <x)  
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    国际会计师联合会 IFAC }O\IF}X  
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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 gX"-3w  
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    美国注册会计师协会 AICPA )U~|QdZ  
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    中国注册会计师协会 CICPA 2Mx\D  
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    审计 audit C3'xU`=7  
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    内部审计 internal audit )0/9 L  
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    政府审计 public sector audit vn}m-U XA*  
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    账项基础审计 accounting number-based audit qSP&Fi  
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    风险导向审计方法 risk-oriented audit approach P!79{8  
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    其他鉴证业务 audit related services F^GNOD3J  
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    审阅业务 review h(=<-p@  
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    有限责任公司制 limited liability companies, LLCs Y
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    有限责任合伙制 limited liability partnerships, LLPs T\9[PX<  
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    注册会计师职业道德规范 code of ethics for professional accountants FO*Gc Z  
　　　　　　　　　　　 Rules of professional conduct P2vG)u  

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    独立 independence M P8 Sd1_=  
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    客观 objectivity wG49|!l6T  
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    公正 integrity ].s;Yxz  
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    专业胜任能力 professional competence x=cucZ  
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    应有关注 due care JU17]gQ  
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    保密 confidentiality confidence z% bH?1^o  
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    职业行为 professional conduct X\`']\l  
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    技术准则 technical standards @eJ8wf]  
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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 u"&?u+1j  
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    费用 fee Ry
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    佣金 commission  %W~w\mT
 
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    经济利益 interest `,'/Sdr  
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    经济利益的冲突 conflicts of interest ~vA{I%z5~  
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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. <<!fA><W  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. R%KF/1;/  
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    更换会计师事务所 Changes in professional appointments t8-P'3,Q$  
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    国际趋同 global convergence /international convergence Tc(=J7*r&  
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    鉴证业务 assurance services %)
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    全面质量管理 quality control of audit |'z8>1  
　　　　　　 Enforce the ethical guidance WGz)-IB!PE  
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    注册会计师的法律责任Professional responsibility >$'z4TC\T  
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    “深口袋”理论 deep-pocket theory ~)f^y!PMQ  
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    创新会计处理 creative accounting N`Q.u-'   
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    诉讼爆炸 litigation explosion {3x>kRaKci  
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    违约 breach the contract |^l_F1+w  
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    过失 negligence /Misconduct C7S\4rDJ  
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    欺诈 cheat / illegal acts @?<[//1  
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    审计目标 audit objectives jh o A6I  
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    怀疑态度 suspend n/skDx TE  

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    财务报表认定： financial statement assertions M/6Z,oOU  
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    存在 existence K\2{SjL:B  
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    权利与义务 rights and obligations 74M9z  
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    发生 occurrence gbuh04#~  
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    完整性 completeness  ;v.[aq  
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    准确性和计价 measurement and valuation tq5 9w  
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    分类和可理解性 classification and understandability ]zlA<w8   
　　　　　　　 presentation and disclosure ZHK>0>;  
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    财务报表循环 cycles `sKyvPtG  
    Sales and receivables cycle Z8v8@Y  
    Purchases and payables cycle MOD&3>NI  
    Wages and salaries cycle LH4A!a]  
    Petty cash cycle ZwDL  
    Inventory recording cycle I&+.IK_  
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    截止 cut-off .j:,WF<"l5  
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    审计任务约定书 the letter of engagement 6=;:[
 
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    管理层声明书 report of the directors’ responsibilities for the financial statement |4mvB2r  
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    审计证据 audit evidence ZoXz@/T  
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    审计工作底稿 audit working paper *Y(59J2  
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    审计记录 audit records ts~VO`  
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    计划工作 planning 57 q=  
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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. 8
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    审计风险 audit risk hH`x*:Qja  
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    检查风险 detection risk \( s `=(t  
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    重大错报风险 risk of material misstatement in audit report LWM<[8wJ4  
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    风险评估 risk evaluation hq7f"`  
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    分析复核程序 analytical review procedures &|Xg WZS5  
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    内部控制 internal control lBfthLBa  
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    局限性 limitation iLnW5yy  
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    控制环境 control environment Ln#o:"
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    信息系统与沟通 information system and communication :Vxt2@p{  
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    符合性测试 compliance test 3?B1oIHQ  
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    控制测试 control test J920A^)j!  
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    报表层次重大错报 material misstatement on level of financial statement MQP9^+f)O?  
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    认定层次重大错报 material misstatement on level of assertion 9CS"s_  
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    实质性程序 substantial procedures t#.}0Te7  
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    舞弊 fraud |> (Vo@  
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    审计抽样 sampling *R+M#l9D`  
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    抽样风险 sampling risk D]E=0+  
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    非抽样风险 non-sampling risk _qE9]mU  
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    统计抽样 statistical sampling Yuv=<V  
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    非统计抽样 non-statistical sampling N[Xm5J  
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    销售与收款循环审计 Sales and receivables cycle p|gVIsg[-e  
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    采购与付款循环审计 Purchases and payables cycle oL~1M=r  
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    存货与仓储循环审计 Inventory recording cycle WblH}  
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    监盘 physical inspection Mcc%&j
 
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    筹资与投资循环审计 Investment and finance cycle pbG-uH^  
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    货币资金审计 Audit of monetary assets (tA[]ne2  
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    完成审计工作 finish the audit work VJ#ys_W  
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    期初余额 opening balance IsT}T}p,t  
    期后事项 events after the balance sheet date  zr ez*  
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    或有事项 contingent evens 8o:h/F  
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    试算平衡表 trail balance AM?ZhM  
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    审计报告  Audit report c@,1?q1 bv  
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     标题 title B[mZQ&Gz`a  
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    收件人 receiver .Od@i$E>&  
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    引言段 introduction BT(eU*m-  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements A PSkW9H  
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    注册会计师的责任段 auditor’s responsibility ,MHK|8!  
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    审计意见段 opinion N\ <riS9  
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    注册会计师的监管和盖章auditor’s signature '~yxu$aK  
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    会计师事务所的名称、地址和盖章auditor’s address .HTRvE`X  
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    报告日期 date of the Auditor’s report 'xuxMav6m  
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    无保留意见 unqualified audit report UH&1QV  
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    非无保留意见 modified audit report "&qAV'U
 
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    保留意见 qualified opinion L  
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    无法表示意见 disclaimer pQZ`dS\  
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    否定意见 adverse ?w'03lr%  
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