[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers s!ZW'`4!z  
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    安永 Ernst & Young 'B (eMnLg  
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    毕马威 KPMG J+b!6t}mZn  
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    德勤 Deloitte Touche Tohmatsu a-5HIY5
 
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    安达信 Arthur Anderson {(Og/
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    安然 Enron l]Ui@X  
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    世通 worldcom =r@gJw:B  

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    国际会计师联合会 IFAC |vfujzRZ  
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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 /&$"}Z6z  
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    美国注册会计师协会 AICPA 2K]IlsMO&  
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    中国注册会计师协会 CICPA %e Sm&`  
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    审计 audit g={]Mzh  
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    内部审计 internal audit A{z>D`d  
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    政府审计 public sector audit }A1|jY)x  
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    账项基础审计 accounting number-based audit JFRpsv  
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    风险导向审计方法 risk-oriented audit approach mPs%ZC  
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    其他鉴证业务 audit related services 0{?:FQ#  
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    审阅业务 review eQU-&-wt0  
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    有限责任公司制 limited liability companies, LLCs =6cyE  
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    有限责任合伙制 limited liability partnerships, LLPs By? nd)  
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    注册会计师职业道德规范 code of ethics for professional accountants )o#6-K+b  
　　　　　　　　　　　 Rules of professional conduct EkJVFHfh  
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    独立 independence [)#u<l Z<~  
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    客观 objectivity `FA)om  
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    公正 integrity Hp btj  
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    专业胜任能力 professional competence v:rD3=M-  
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    应有关注 due care -7>^ rR V  
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    保密 confidentiality confidence  vv+TKO  
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    职业行为 professional conduct o]Z _@VI  
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    技术准则 technical standards \U/v;Ijf  
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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 NWEhAj<w  
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    费用 fee tNK^z7Dm  
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    佣金 commission
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    经济利益 interest 8r,9OM  
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    经济利益的冲突 conflicts of interest >s&XX, w  
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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. D=$4/D:;  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ^6Yd}  
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    更换会计师事务所 Changes in professional appointments ?RHn @$g8M  
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    国际趋同 global convergence /international convergence J*5hf:?i  
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    鉴证业务 assurance services G.E[6G3  
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    全面质量管理 quality control of audit '=VH6@vZ_'  
　　　　　　 Enforce the ethical guidance OY:u',T  
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    注册会计师的法律责任Professional responsibility W3)\co  
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    “深口袋”理论 deep-pocket theory Uo~T'
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    创新会计处理 creative accounting ]DO&x+Rb  
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    诉讼爆炸 litigation explosion PSPTL3_~  
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    违约 breach the contract J,??x0GDx,  
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    过失 negligence /Misconduct GMl"{Oxo&  
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    欺诈 cheat / illegal acts ]Ko^G_ Rm  
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    审计目标 audit objectives 2HD:JdL  
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    怀疑态度 suspend SAR= {/  
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    财务报表认定： financial statement assertions :_v!#H)  
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    存在 existence Or7 mD  
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    权利与义务 rights and obligations \/ErPi=g  
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    发生 occurrence Q=WySIF.  
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    完整性 completeness 802H$P^ps  
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    准确性和计价 measurement and valuation ?E6^!4=,  
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    分类和可理解性 classification and understandability b?8)7.{F{  
　　　　　　　 presentation and disclosure *$S#o#5  
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    财务报表循环 cycles O#)jr-vXdV  
    Sales and receivables cycle A (okv  
    Purchases and payables cycle BgM%+b8u  
    Wages and salaries cycle +>SRrIi  
    Petty cash cycle 1yMr~Fo  
    Inventory recording cycle d1c0l{JV3  
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    截止 cut-off 1'JD=  
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    审计任务约定书 the letter of engagement ~W-cGb3c  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 2z\e
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    审计证据 audit evidence H;Ku w  
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    审计工作底稿 audit working paper ?T!)X)A#  
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    审计记录 audit records
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    计划工作 planning aJzLrX  
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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. g9~]s9  
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    审计风险 audit risk F9a
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    检查风险 detection risk 6;iJ*2f5V  
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    重大错报风险 risk of material misstatement in audit report Z6Fp\aI8@  
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    风险评估 risk evaluation AX
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    分析复核程序 analytical review procedures [9o4hw  
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    内部控制 internal control &%mXYj3y5  
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    局限性 limitation Y`BRh9Sa  
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    控制环境 control environment 4a''Mi`u  
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    信息系统与沟通 information system and communication ]uQqn]+I!  
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    符合性测试 compliance test >V$ Gx>I  
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    控制测试 control test B*
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    报表层次重大错报 material misstatement on level of financial statement /.z;\=;[n!  
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    认定层次重大错报 material misstatement on level of assertion 5d\q-d  
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    实质性程序 substantial procedures ,|kDsR!  
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    舞弊 fraud &--ej |n  
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    审计抽样 sampling S
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    抽样风险 sampling risk /Q{P3:k  
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    非抽样风险 non-sampling risk RQB 4s^t
 
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    统计抽样 statistical sampling Iw<i@=V  
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    非统计抽样 non-statistical sampling G 2!xPHz  
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    销售与收款循环审计 Sales and receivables cycle 67SV~L#%O  
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    采购与付款循环审计 Purchases and payables cycle !> }.~[M  
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    存货与仓储循环审计 Inventory recording cycle 0tg8~H3yy  
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    监盘 physical inspection '6y}ZE[  
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    筹资与投资循环审计 Investment and finance cycle PjA6Ji;Hu  
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    货币资金审计 Audit of monetary assets *jIqAhs0{  
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    完成审计工作 finish the audit work 3I\n_V<  
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    期初余额 opening balance }v:jncp  
    期后事项 events after the balance sheet date o]:3H8  
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    或有事项 contingent evens ,<BbpIQ2o  
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    试算平衡表 trail balance \.YS%"Vz  
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    审计报告  Audit report #jA[9gWI  
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     标题 title )9l^O  
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    收件人 receiver >{\7&}gz  
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    引言段 introduction +)o}c"P!  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 4vBL6!z:Z  
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    注册会计师的责任段 auditor’s responsibility 5p.rwNE  
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    审计意见段 opinion hW!)w  
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    注册会计师的监管和盖章auditor’s signature U- )i+}Ng  
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    会计师事务所的名称、地址和盖章auditor’s address Hx,0zS%>  
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    报告日期 date of the Auditor’s report P ;IrBq6|o  
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    无保留意见 unqualified audit report "Ph^BUAb  
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    非无保留意见 modified audit report Q0EiEX)  
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    保留意见 qualified opinion \=_{na_  
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    无法表示意见 disclaimer cM&{+el  
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    否定意见 adverse pAT7)Ch  
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