[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers Og\k5.! ,  
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    安永 Ernst & Young 2e`}
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    毕马威 KPMG VfoWPyWD#  
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    德勤 Deloitte Touche Tohmatsu en<~_|J  
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    安达信 Arthur Anderson y\?ey
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    安然 Enron k
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    世通 worldcom 6Tl6A>%s  
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    国际会计师联合会 IFAC UqP{Cyy{  
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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 Zy}tZRG  
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    美国注册会计师协会 AICPA GJ ^c^`  

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    中国注册会计师协会 CICPA PYkhY;*  
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    审计 audit EQ1**[$  
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    内部审计 internal audit :`bC3Mr  
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    政府审计 public sector audit $dL..QH^K  
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    账项基础审计 accounting number-based audit Xg)
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    风险导向审计方法 risk-oriented audit approach ]VI^
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    其他鉴证业务 audit related services t-\+t<;
 
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    审阅业务 review (V{/8%mWc  
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    有限责任公司制 limited liability companies, LLCs l1+l@r\  
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    有限责任合伙制 limited liability partnerships, LLPs UC!mp?   
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    注册会计师职业道德规范 code of ethics for professional accountants zm_8a!.  
　　　　　　　　　　　 Rules of professional conduct *;<fh,wOk  
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    独立 independence SDnl^a  
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    客观 objectivity LF dvz0  
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    公正 integrity )jM%bUk,!  

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    专业胜任能力 professional competence =*\s`ox`  
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    应有关注 due care fM=o?w6v  
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    保密 confidentiality confidence xGd60"w2  
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    职业行为 professional conduct &.A_d+K&  
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    技术准则 technical standards PxkV[ nbS  
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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 "zEl2Xn28_  
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    费用 fee h]4xS?6O  
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    佣金 commission cO?*(e1m=  
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    经济利益 interest RXgb/VR  
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    经济利益的冲突 conflicts of interest )2f#@0SVL  
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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.
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. {cK<iQJ  
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    更换会计师事务所 Changes in professional appointments qt8Y3:=8l  
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    国际趋同 global convergence /international convergence v+ $3
  
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    鉴证业务 assurance services Ob0sB@  
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    全面质量管理 quality control of audit Jh"[ug  
　　　　　　 Enforce the ethical guidance UHl3/m7g  
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    注册会计师的法律责任Professional responsibility 8ro`lX*F@2  
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    “深口袋”理论 deep-pocket theory *D]:{#C*  
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    创新会计处理 creative accounting LuS@Kf8N+  
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    诉讼爆炸 litigation explosion kWzp*<lWe  
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    违约 breach the contract =s\$i0A2  
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    过失 negligence /Misconduct +t!]nE#  
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    欺诈 cheat / illegal acts 9q;O`&  
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    审计目标 audit objectives (KQLh,h7  
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    怀疑态度 suspend (HNc9QVC'W  
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    财务报表认定： financial statement assertions (4H\ho8+mp  
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    存在 existence 1*O|[W  
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    权利与义务 rights and obligations }?[];FB  
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    发生 occurrence t=%zY~P  
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    完整性 completeness ^t0!Dbx3SE  
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    准确性和计价 measurement and valuation Y9.3`VX  
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    分类和可理解性 classification and understandability l*ltS(?  
　　　　　　　 presentation and disclosure 1RAkqw <E  
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    财务报表循环 cycles ^ :VH?I=  
    Sales and receivables cycle A
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    Purchases and payables cycle GcO2oq  
    Wages and salaries cycle 1AJ6NBC&c  
    Petty cash cycle !vz'zy)7  
    Inventory recording cycle !)a_@d.;i  
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    截止 cut-off ^O}a,  
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    审计任务约定书 the letter of engagement O-, "/Z  
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    管理层声明书 report of the directors’ responsibilities for the financial statement k_pv6YrE  
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    审计证据 audit evidence 7Ae`>5B#  
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    审计工作底稿 audit working paper 7Kw'Y8  
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    审计记录 audit records ')jItje|  
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    计划工作 planning LL<xyg
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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. <Jgcj4D  
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    审计风险 audit risk G)vNMl  
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    检查风险 detection risk !Fl'?Kz  
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    重大错报风险 risk of material misstatement in audit report D07M!U  
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    风险评估 risk evaluation KVZ B`c$<t  
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    分析复核程序 analytical review procedures /A9RmTb  
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    内部控制 internal control TFXBN.?9T  
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    局限性 limitation 56AC%_ g>  
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    控制环境 control environment 1Vpti4OmU  
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    信息系统与沟通 information system and communication 3=enk0$  
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    符合性测试 compliance test LS~at.3zX  
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    控制测试 control test Xs2}n^#i  
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    报表层次重大错报 material misstatement on level of financial statement 5FOMh"!z\  
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    认定层次重大错报 material misstatement on level of assertion v,<14w  
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    实质性程序 substantial procedures 0pE>O 7  
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    舞弊 fraud H<d~AurX)J  
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    审计抽样 sampling P&0eu  
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    抽样风险 sampling risk =|oi0  
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    非抽样风险 non-sampling risk $a_y-lY  
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    统计抽样 statistical sampling 01r%K@ xX\  

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    非统计抽样 non-statistical sampling V\`Z|'WIQD  
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    销售与收款循环审计 Sales and receivables cycle X%yG{\6:  
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    采购与付款循环审计 Purchases and payables cycle {SV/AN  
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    存货与仓储循环审计 Inventory recording cycle ;wwc;wQ'  
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    监盘 physical inspection 8^>qor.]M  
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    筹资与投资循环审计 Investment and finance cycle = wz}yfdrC  
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    货币资金审计 Audit of monetary assets ed6@o4D/kf  
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    完成审计工作 finish the audit work a0|hLqI  
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    期初余额 opening balance yCxYFi  
    期后事项 events after the balance sheet date E0ED[d,  
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    或有事项 contingent evens ,iV%{*p]  
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    试算平衡表 trail balance =v:?rY}  
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    审计报告  Audit report 'D21A8*N  
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     标题 title P)vD?)Q  
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    收件人 receiver ">[#Ops-;$  
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    引言段 introduction 7${<u0((!  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements PK+sGV  
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    注册会计师的责任段 auditor’s responsibility \OW:-  
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    审计意见段 opinion t'eaR-  
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    注册会计师的监管和盖章auditor’s signature pA!-sp
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    会计师事务所的名称、地址和盖章auditor’s address 0x<ASfka  
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    报告日期 date of the Auditor’s report ]^ R':YE  
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    无保留意见 unqualified audit report O h@z<1eYZ  
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    非无保留意见 modified audit report it}h8:^<  
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    保留意见 qualified opinion v6 5C j2ec  
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    无法表示意见 disclaimer k{2Gq1S{  
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    否定意见 adverse pB:XNkxL
 
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