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[知识整理]审计中常用的审计术语 [复制链接]

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离线sabrina
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-10
— 本帖被 阿文哥 从 行业会计 移动到本区(2012-06-25) —
普华永道 Princewater - houseCoopers }?HWUAL\  
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    安永 Ernst & Young $FZcvo3@*S  
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    毕马威 KPMG ,kl``w|1M  
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    德勤 Deloitte Touche Tohmatsu 0WyOORuK  
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    安达信 Arthur Anderson IIF <Zkpb  
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    安然 Enron kUr/*an  
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    世通 worldcom tJGK9!MH{(  
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    国际会计师联合会 IFAC {!!8 *ix  
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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 \6pQ&an  
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    美国注册会计师协会 AICPA HYZp= *eb  
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    中国注册会计师协会 CICPA b'vIX< g  
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    审计 audit c4s,T"H  
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    内部审计 internal audit - rI4_Dl  
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    政府审计 public sector audit E 5mYFVK  
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    账项基础审计 accounting number-based audit LCe6](Z  
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    风险导向审计方法 risk-oriented audit approach G+\&8fi0  
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    其他鉴证业务 audit related services +WguWLO"  
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    审阅业务 review t@iw&> 8z  
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    有限责任合伙制 limited liability partnerships, LLPs ?KE:KV[Y  
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    客观 objectivity AXv-%k};  
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    公正 integrity i8#:y`ai  
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    专业胜任能力 professional competence D}N4*L1  
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    应有关注 due care 6w_TL< S  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. *g4Uo{  
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    更换会计师事务所 Changes in professional appointments ~RV9'v4  
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    注册会计师的法律责任Professional responsibility ] ^J  
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    财务报表认定: financial statement assertions GxE`z6%[  
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    认定层次重大错报 material misstatement on level of assertion es\Fn#?O  
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    实质性程序 substantial procedures  ixB"6O  
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    审计抽样 sampling 4?c0rC<  
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    采购与付款循环审计 Purchases and payables cycle e[db?f2!  
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    存货与仓储循环审计 Inventory recording cycle }|],UXk{xB  
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    监盘 physical inspection ##s :Ww  
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    筹资与投资循环审计 Investment and finance cycle D=M'g}l  
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    货币资金审计 Audit of monetary assets <Kk?BRxi  
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    完成审计工作 finish the audit work UTO$L|K  
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    审计报告  Audit report U[hokwZ  
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    引言段 introduction 8(* ze+8  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 1+xi1w}3a  
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    注册会计师的责任段 auditor’s responsibility 8TYoa:pZ  
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    审计意见段 opinion Q}1qt4xy*  
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    注册会计师的监管和盖章auditor’s signature QM {B(zH  
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    会计师事务所的名称、地址和盖章auditor’s address 5qkyi]/U8  
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