[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers H$n{|YO `  
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    安永 Ernst & Young LTc=D  
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    毕马威 KPMG W"L;8u  
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    德勤 Deloitte Touche Tohmatsu 7|eD}=jy  
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    安达信 Arthur Anderson F`\7&'I  
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    安然 Enron A~UDtXN*4  
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    世通 worldcom MX{p)(HW  
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    国际会计师联合会 IFAC s9-aPcA  
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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 @`6db  
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    美国注册会计师协会 AICPA K1K3s <y+  
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    中国注册会计师协会 CICPA zf>r@>S!L  
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    审计 audit d,9YrwbD
 
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    内部审计 internal audit Nn;p1n dN  
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    政府审计 public sector audit :7+E fu  
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    账项基础审计 accounting number-based audit -K K)}I`  
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    风险导向审计方法 risk-oriented audit approach O1_dA%m  
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    其他鉴证业务 audit related services \D37l_  
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    审阅业务 review c_xo6+:l  
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    有限责任公司制 limited liability companies, LLCs ,mE*k79L6  
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    有限责任合伙制 limited liability partnerships, LLPs Ux Yb[Nbc  
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    注册会计师职业道德规范 code of ethics for professional accountants *MEDV1l_T  
　　　　　　　　　　　 Rules of professional conduct 0V&6"pF_Y'  
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    独立 independence  5 `B!1  

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    客观 objectivity [o=v"s't)  
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    公正 integrity Gn*vVZ@`x  
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    专业胜任能力 professional competence  OBY  
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    应有关注 due care V.RG=TVS  
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    保密 confidentiality confidence D#T1~r4  
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    职业行为 professional conduct
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    技术准则 technical standards 'Zdjd]  
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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 gt9{u"o  
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    费用 fee ly<1]jK  
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    佣金 commission "]dNN{Wka  
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    经济利益 interest j zaC  
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    经济利益的冲突 conflicts of interest rH9wRY(  
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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.  lqO"  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. k:Iz>3O3]  
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    更换会计师事务所 Changes in professional appointments 6O^'J~wiI  
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    国际趋同 global convergence /international convergence L,&R0gxi  
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    鉴证业务 assurance services yB&+2  
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    全面质量管理 quality control of audit HCh;Xi  
　　　　　　 Enforce the ethical guidance XCNfogl  
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    注册会计师的法律责任Professional responsibility Y!VYD_'P  
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    “深口袋”理论 deep-pocket theory
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    创新会计处理 creative accounting +UxhSF U  
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    诉讼爆炸 litigation explosion R6ynL([xh  
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    违约 breach the contract N`tBDl"ld  
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    过失 negligence /Misconduct L~yu  
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    欺诈 cheat / illegal acts sE4=2p`x  
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    审计目标 audit objectives x~Egax  
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    怀疑态度 suspend EK^B=)q6:W  

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    财务报表认定： financial statement assertions U2*g9Es  
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    存在 existence _c=[P@  
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    权利与义务 rights and obligations B
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    发生 occurrence sp4J%2b  
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    完整性 completeness (R_#lRaQ  
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    准确性和计价 measurement and valuation ^`Tns6u>  
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    分类和可理解性 classification and understandability o2 =UUD&  
　　　　　　　 presentation and disclosure ~429sT(  
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    财务报表循环 cycles wN[mU  
    Sales and receivables cycle O2|[g8(_F  
    Purchases and payables cycle z~TG~_s  
    Wages and salaries cycle HS{a^c%  
    Petty cash cycle gC81ICM  
    Inventory recording cycle V[<]BOM\v  
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    截止 cut-off Ys@M1o  
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    审计任务约定书 the letter of engagement adG=L9 "n  

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    管理层声明书 report of the directors’ responsibilities for the financial statement fk%yi[  
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    审计证据 audit evidence 9Foo8e  
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    审计工作底稿 audit working paper SST1vzm!  
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    审计记录 audit records f\sxx!kt  
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    计划工作 planning 6fvzTd},  
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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. ~]HeoQK  
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    审计风险 audit risk ze!S4&B  
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    检查风险 detection risk ZCJOh8  
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    重大错报风险 risk of material misstatement in audit report Qe=,EXf  
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    风险评估 risk evaluation wB6ILTu1  
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    分析复核程序 analytical review procedures BJI}gm2y  
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    内部控制 internal control +NGjDa  
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    局限性 limitation /
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    控制环境 control environment Ekx3GM_]  
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    信息系统与沟通 information system and communication iB[>uW   
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    符合性测试 compliance test LG6VeYe|\X  
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    控制测试 control test TJ@@kSSbl  
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    报表层次重大错报 material misstatement on level of financial statement TRwlUC3hQ  
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    认定层次重大错报 material misstatement on level of assertion y2k'^zE  
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    实质性程序 substantial procedures ?bc-?<Xk  
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    舞弊 fraud +TW9BU'a^  
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    审计抽样 sampling 6e,|HV  
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    抽样风险 sampling risk 9] /xAsD  
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    非抽样风险 non-sampling risk l2uh"!
 
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    统计抽样 statistical sampling '< ]:su+  
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    非统计抽样 non-statistical sampling D"o}XTH  
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    销售与收款循环审计 Sales and receivables cycle dkTj KV  
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    采购与付款循环审计 Purchases and payables cycle <.j`n  
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    存货与仓储循环审计 Inventory recording cycle [(v?Z`cX\  
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    监盘 physical inspection NpV#zzE  
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    筹资与投资循环审计 Investment and finance cycle }:u" ?v=|j  
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    货币资金审计 Audit of monetary assets yM$@*od  
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    完成审计工作 finish the audit work n:JWu0 ,h  
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    期初余额 opening balance Va^Y3/  
    期后事项 events after the balance sheet date j-wSsjLk  
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    或有事项 contingent evens n< UuVu  
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    试算平衡表 trail balance Q!DH8'|4?L  
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    审计报告  Audit report ylm*a74-X  
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     标题 title @UCI^a~w  
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    收件人 receiver 1iWo*+5  
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    引言段 introduction ~!( (?8"  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements Q 6djfEN>  
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    注册会计师的责任段 auditor’s responsibility ~hi\*W6jg  
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    审计意见段 opinion y<7C!E#b8  
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    注册会计师的监管和盖章auditor’s signature <a/TDW  
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    会计师事务所的名称、地址和盖章auditor’s address H/8H`9S$  
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    报告日期 date of the Auditor’s report 9kmEg$WM  
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    无保留意见 unqualified audit report JCoDe.  
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    非无保留意见 modified audit report o&]b\dV  
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    保留意见 qualified opinion V~j:!=b%v  
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    无法表示意见 disclaimer @<]sW*s  
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    否定意见 adverse NQQ+l0txI  
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