[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers uTTM%-DMHT  
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    安永 Ernst & Young HxCq6Y_m<  
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    毕马威 KPMG 4gbi?UAmX  
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    德勤 Deloitte Touche Tohmatsu Mwp[?#1j  
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    安达信 Arthur Anderson .#0),JJZ[  
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    安然 Enron x}o]R  
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    世通 worldcom o (fZZ`6Y  
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    国际会计师联合会 IFAC 7xz~%xC.  
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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 C/V{&/5w  
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    美国注册会计师协会 AICPA :aHD'K  
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    中国注册会计师协会 CICPA 7LMad %  
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    审计 audit SxV(.i'  
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    内部审计 internal audit v\7k  
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    政府审计 public sector audit `.>5H\w0e  
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    账项基础审计 accounting number-based audit !#cZ!  
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    风险导向审计方法 risk-oriented audit approach Ch-56   
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    其他鉴证业务 audit related services \%\b*OO  
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    审阅业务 review 6ExUNp @U>  
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    有限责任公司制 limited liability companies, LLCs 9`{[J['V  
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    有限责任合伙制 limited liability partnerships, LLPs s)Sa KE*d  
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    注册会计师职业道德规范 code of ethics for professional accountants 86d*  
　　　　　　　　　　　 Rules of professional conduct Zur7"OkQ  
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    独立 independence 7s:`]V%  
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    客观 objectivity ;:xOW$  
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    公正 integrity bqY}t. Y&"  
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    专业胜任能力 professional competence 7Cf%v`B4D  
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    应有关注 due care .N~qpynY  
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    保密 confidentiality confidence it!i'lG  
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    职业行为 professional conduct /bA\O   
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    技术准则 technical standards }D.?O,ue  
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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 0^44${bA  
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    费用 fee N>i1TM2  
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    佣金 commission bu"Jb4_a>  
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    经济利益 interest Db({k,P'Y  
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    经济利益的冲突 conflicts of interest }{/4sll  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. JA7HO|  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. @t`|w.]ml  
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    更换会计师事务所 Changes in professional appointments [:$j<}UmB  
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    国际趋同 global convergence /international convergence !7J;h{3Uw  
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    鉴证业务 assurance services {B|U8j[  
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    全面质量管理 quality control of audit Y%qhgzz?/  
　　　　　　 Enforce the ethical guidance OB3AZH$  
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    注册会计师的法律责任Professional responsibility _%l+v
  
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    “深口袋”理论 deep-pocket theory )Y~q6D K  
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    创新会计处理 creative accounting 3hR7 ./  
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    诉讼爆炸 litigation explosion 0<{/T*AU:  
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    违约 breach the contract +`f gn9p  
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    过失 negligence /Misconduct l>"gO9j  
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    欺诈 cheat / illegal acts (o^V[zV  
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    审计目标 audit objectives h0n0Dc{4  
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    怀疑态度 suspend ?>q=Nf^Q.  
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    财务报表认定： financial statement assertions m|~,#d@  
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    存在 existence K1O/>dN_\O  
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    权利与义务 rights and obligations X_s;j5ur  
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    发生 occurrence 4)2*|w  
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    完整性 completeness T<zonx1  
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    准确性和计价 measurement and valuation rA*,)I_v@  
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    分类和可理解性 classification and understandability >;xEzc!W3*  
　　　　　　　 presentation and disclosure Q
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    财务报表循环 cycles 3=bzIU  
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    Purchases and payables cycle 8x,;B_Zu  
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    Inventory recording cycle 5@ [%P=  
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    截止 cut-off Arp4$h  
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    审计任务约定书 the letter of engagement aqzvT5*8%  
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    管理层声明书 report of the directors’ responsibilities for the financial statement PYz| d  
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    审计证据 audit evidence ;k/0N~  
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    审计工作底稿 audit working paper [c
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    审计记录 audit records Q ;k_q3  
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    计划工作 planning |=%$7b\C  
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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. N,[M8n,  
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    审计风险 audit risk 7gQt k  
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    检查风险 detection risk n.1a1Tf  
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    重大错报风险 risk of material misstatement in audit report pu>LC6m3a  
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    风险评估 risk evaluation IBF>4qm"  
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    分析复核程序 analytical review procedures / TJ Tu_#  
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    内部控制 internal control 'M'LJ.,"/  
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    局限性 limitation lJYv2EZ  
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    控制环境 control environment >XZq=q]E!  
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    信息系统与沟通 information system and communication d
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    符合性测试 compliance test  E;|\?>
 
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    控制测试 control test ovfw_  
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    报表层次重大错报 material misstatement on level of financial statement |ITg-t  
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    认定层次重大错报 material misstatement on level of assertion x NC>m&T  
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    实质性程序 substantial procedures d z\b]H]  
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    舞弊 fraud ~,guw7F  
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    审计抽样 sampling Ebk@x=
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    抽样风险 sampling risk d)AkA\neWo  
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    非抽样风险 non-sampling risk _Ey8P0-I  
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    统计抽样 statistical sampling F3f>pK5  
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    非统计抽样 non-statistical sampling W>Kwl*Cis"  
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    销售与收款循环审计 Sales and receivables cycle ejQCMG7  
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    采购与付款循环审计 Purchases and payables cycle y7Ub~qU  
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    存货与仓储循环审计 Inventory recording cycle +Q9HsfX/  
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    监盘 physical inspection Y\=:j7'  
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    筹资与投资循环审计 Investment and finance cycle  lu}[XN  
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    货币资金审计 Audit of monetary assets \r2qH0B  
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    完成审计工作 finish the audit work )}aF=%  
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    期初余额 opening balance g:)vthOs  
    期后事项 events after the balance sheet date /l`XJs  
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    或有事项 contingent evens utE:HD.PN  
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    试算平衡表 trail balance {3Rax5Ty  
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    审计报告  Audit report D^~gq`/)  
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     标题 title oGqv,[$qN  
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    收件人 receiver [ bW=>M  
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    引言段 introduction +g[B &A!d+  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements :&%;s*-9  
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    注册会计师的责任段 auditor’s responsibility SMFW]I2T/  
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    审计意见段 opinion jJvNN -^  
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    注册会计师的监管和盖章auditor’s signature H^g<`XEgw  
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    会计师事务所的名称、地址和盖章auditor’s address ni> ;8O]=  
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    报告日期 date of the Auditor’s report &>{>k<z  
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    无保留意见 unqualified audit report av?BpN"l  
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    非无保留意见 modified audit report ->8q, W2A  
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    保留意见 qualified opinion (do=o&9pm  
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    无法表示意见 disclaimer ;l()3;  
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    否定意见 adverse !@{[I:5  
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