[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers 85IMdZ7I  
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    安永 Ernst & Young pO~c<d}b  
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    毕马威 KPMG JI|6B  
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    德勤 Deloitte Touche Tohmatsu }wwe}E-e  
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    安达信 Arthur Anderson `Zz uo16  
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    安然 Enron 2 ?|gnbE:  
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    世通 worldcom V5D
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    国际会计师联合会 IFAC PT9v*3Bq~  
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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 +VU4s$w6  
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    美国注册会计师协会 AICPA x`Fjf/1T*m  
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    中国注册会计师协会 CICPA 9.M{M06;  
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    审计 audit !:fv>FEI9  
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    内部审计 internal audit znZ7*S >6\  
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    政府审计 public sector audit hPdx(E)8!d  
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    账项基础审计 accounting number-based audit ; ! $m1
 
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    风险导向审计方法 risk-oriented audit approach A8?[6^%O|  
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    其他鉴证业务 audit related services o;`
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    审阅业务 review \&A+s4c")  
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    有限责任合伙制 limited liability partnerships, LLPs 3;$bS<>  
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    注册会计师职业道德规范 code of ethics for professional accountants 9Z!lmfnJ  
　　　　　　　　　　　 Rules of professional conduct WPY8C3XO  
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    独立 independence t]m!ee8*X<  
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    客观 objectivity Qp:6=o0:  
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    公正 integrity UR>_)*  
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    专业胜任能力 professional competence ` %' z  
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    应有关注 due care kEK[\f VE  
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    保密 confidentiality confidence QTh0SL  
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    技术准则 technical standards Xu<FDjr  
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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 g.*&BXZi  
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    费用 fee \|{*arS  
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    佣金 commission !V(`ZH  
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    经济利益 interest ^_w*XV  
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    经济利益的冲突 conflicts of interest G^"H*a  
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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. 3Wj,}  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. -M`D>  
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    更换会计师事务所 Changes in professional appointments GEi MmH?  
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    国际趋同 global convergence /international convergence AFtCqq #[  
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    鉴证业务 assurance services [0{wA9g  
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    全面质量管理 quality control of audit I3ho(Kdi
  
　　　　　　 Enforce the ethical guidance @fDQ^ 4  
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    注册会计师的法律责任Professional responsibility BGA%"b  
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    “深口袋”理论 deep-pocket theory 5^o3y.J?P  
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    创新会计处理 creative accounting =u[rOU{X"W  
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    诉讼爆炸 litigation explosion I W8.  
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    违约 breach the contract -}AE\q Xs/  
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    过失 negligence /Misconduct 
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    欺诈 cheat / illegal acts o>$|SU!a  
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    审计目标 audit objectives q'fPNQ

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    怀疑态度 suspend mj,qQ=n;p  
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    财务报表认定： financial statement assertions v?%0~!  
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    存在 existence t3Qm-J}wSB  
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    权利与义务 rights and obligations `L+~&M  
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    发生 occurrence VEr 6uvB  
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    完整性 completeness U"/yB8!W  
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    准确性和计价 measurement and valuation &s2#1  
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    分类和可理解性 classification and understandability mC%%)F'Zf  
　　　　　　　 presentation and disclosure u% r!?-z  
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    财务报表循环 cycles %zRiLcAT  
    Sales and receivables cycle X9z:D>   
    Purchases and payables cycle )Xq@v']%~9  
    Wages and salaries cycle e2qpJ4i  
    Petty cash cycle }ty"fI3&iY  
    Inventory recording cycle A-X  
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    截止 cut-off 0I(uddG3  
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    审计任务约定书 the letter of engagement DBLA% {05  
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    管理层声明书 report of the directors’ responsibilities for the financial statement xcAF  
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    审计证据 audit evidence B#| Z`mZ  
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    审计工作底稿 audit working paper y *y`t6D  
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    审计记录 audit records M-}j9,oR`  
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    计划工作 planning cZCGnzy  

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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. J(3gT}z-  
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    审计风险 audit risk mOwWg  
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    检查风险 detection risk R-=_z6<  
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    重大错报风险 risk of material misstatement in audit report oV%( 37W9=  
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    风险评估 risk evaluation MLkL.1eGSb  
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    分析复核程序 analytical review procedures I rtF4ia.  
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    内部控制 internal control K> c8r8!  
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    局限性 limitation |@T5$Xg]5  
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    控制环境 control environment m1~qaD<DZ$  
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    信息系统与沟通 information system and communication &:!ZT=  
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    符合性测试 compliance test 2VoEQ  
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    控制测试 control test Ov0O# `  
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    报表层次重大错报 material misstatement on level of financial statement [4K9|/J  
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    认定层次重大错报 material misstatement on level of assertion >!HfH(is\  
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    实质性程序 substantial procedures rX|y/0)F  
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    舞弊 fraud 0?J|C6XM#4  
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    审计抽样 sampling Lo$Z>u4(c  
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    抽样风险 sampling risk }[=xe(4]D  
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    非抽样风险 non-sampling risk VuX>  
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    统计抽样 statistical sampling j#Ky0+@V  
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    非统计抽样 non-statistical sampling ?$)x$nS`  
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    销售与收款循环审计 Sales and receivables cycle o+"0.B  
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    采购与付款循环审计 Purchases and payables cycle .pB8=_e:  
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    存货与仓储循环审计 Inventory recording cycle >m2<Nl}  
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    监盘 physical inspection g|v1qfK  
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    筹资与投资循环审计 Investment and finance cycle -$L],q_S^  
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    货币资金审计 Audit of monetary assets ABq{<2iYN  
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    完成审计工作 finish the audit work NSxPN:  
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    期初余额 opening balance .@8m\  
    期后事项 events after the balance sheet date Dh!iY0Lz  
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    或有事项 contingent evens Z3abem<Q  
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    试算平衡表 trail balance M0Kh>u  
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    审计报告  Audit report gvTOCF  
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     标题 title n ]6 0  
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    引言段 introduction Rvu3Qo+  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements z|DA _
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    注册会计师的责任段 auditor’s responsibility aaqd:N)  
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    审计意见段 opinion |0%4Gk);  
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    注册会计师的监管和盖章auditor’s signature |qy"%W@  
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    会计师事务所的名称、地址和盖章auditor’s address JV?RgFy  
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    报告日期 date of the Auditor’s report }x#P<d(  
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    无保留意见 unqualified audit report *a4b`HRT  
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    非无保留意见 modified audit report Hdq/E>
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    保留意见 qualified opinion 'j"N2NJ  
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    无法表示意见 disclaimer uVuToMCp  
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    否定意见 adverse _E&vE5<-$  
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