[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 Lv_ER?  
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    安永 Ernst & Young 6}S1um4 F  
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    毕马威 KPMG |*[#Iii'  

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    德勤 Deloitte Touche Tohmatsu R#w9%+  
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    安达信 Arthur Anderson PS3%V_2  
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    安然 Enron .W1i3Z6g  
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    世通 worldcom f )K(la^'  
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    国际会计师联合会 IFAC ?> 7SZiC`  
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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 >wJt# ZB  
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    美国注册会计师协会 AICPA DgiMMmpE  
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    中国注册会计师协会 CICPA AKkr )VgY  
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    审计 audit o
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    内部审计 internal audit yRGv{G[59  
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    政府审计 public sector audit p@Ng .HE  
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    账项基础审计 accounting number-based audit #k*P/I~  
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    风险导向审计方法 risk-oriented audit approach Y]-7T-*+t  
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    其他鉴证业务 audit related services SB}0u=5  
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    审阅业务 review Z;4pI@u  
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    有限责任公司制 limited liability companies, LLCs Wo[*P\8  
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    有限责任合伙制 limited liability partnerships, LLPs &hri4p/  
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    注册会计师职业道德规范 code of ethics for professional accountants UI}df<Ge  
　　　　　　　　　　　 Rules of professional conduct U#{^29ik=o  
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    独立 independence nm.~~h+8M  
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    客观 objectivity X5`#da  
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    公正 integrity @M!WosRk  
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    专业胜任能力 professional competence S85}&\m&4  
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    应有关注 due care 1O{x9a5Z?O  
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    保密 confidentiality confidence \R ff3$  
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    职业行为 professional conduct Yo$NE  
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    技术准则 technical standards ds9L4zfO  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent ` e~nn  
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    费用 fee _Ux t9 X  
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    佣金 commission !0+!%Nr>J  
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    经济利益 interest 6JYVC>i  
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    经济利益的冲突 conflicts of interest q=H dGv  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. LQs>[3rK  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. B]xZ 4Y  
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    更换会计师事务所 Changes in professional appointments r6#It$NU  
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    国际趋同 global convergence /international convergence $<[Q8V-  
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    鉴证业务 assurance services i{9_C/  
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    全面质量管理 quality control of audit :@H&v%h(u  
　　　　　　 Enforce the ethical guidance .*bu:FuDE  
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    注册会计师的法律责任Professional responsibility NLz[F`I  
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    “深口袋”理论 deep-pocket theory !Xzne_V<  
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    创新会计处理 creative accounting )zR(e>VX  
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    诉讼爆炸 litigation explosion !&n'1gJ)kd  
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    违约 breach the contract P!apAr  
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    过失 negligence /Misconduct <Xsy{7  
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    欺诈 cheat / illegal acts s?irT;=  
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    审计目标 audit objectives _8f? H#&  
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    怀疑态度 suspend 8?> #  
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    财务报表认定： financial statement assertions *&d>Vk."]  
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    存在 existence ^4\hZ
 
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    权利与义务 rights and obligations VJeoO)<j  
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    发生 occurrence DLWG0$#!  
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    完整性 completeness |\ lsTY&2  
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    准确性和计价 measurement and valuation *" ("^_x\  
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    分类和可理解性 classification and understandability 3Dd"qON
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　　　　　　　 presentation and disclosure T;f`ND2fY  
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    财务报表循环 cycles gtV^6(Y  
    Sales and receivables cycle &RzkM4"  
    Purchases and payables cycle 3($cBC  
    Wages and salaries cycle O)$rC  
    Petty cash cycle =41g9UQ  
    Inventory recording cycle  /oWn0  
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    截止 cut-off "x+o(jOy  
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    审计任务约定书 the letter of engagement )dv w.X  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 8R) 0|v&;  
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    审计证据 audit evidence Hz*5ZIw  
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    审计工作底稿 audit working paper Mj guH5Uy  
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    审计记录 audit records . paA0j  
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    计划工作 planning  ?)_?YLi  
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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. [eb?Fd~WB]  
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    审计风险 audit risk &y7<h>z  
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    检查风险 detection risk ji|+E`Nii  
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    重大错报风险 risk of material misstatement in audit report 4dEfXrMf  
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    风险评估 risk evaluation F1Jd-3ei  
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    分析复核程序 analytical review procedures o#D;H[' A  
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    内部控制 internal control 0:CIM  
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    局限性 limitation ,esryFRG  
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    控制环境 control environment F&Bh\C)]  
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    信息系统与沟通 information system and communication 1I=>
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    符合性测试 compliance test yGxAur=dE  
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    控制测试 control test WRBCNra  
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    报表层次重大错报 material misstatement on level of financial statement =T?:b8yV  
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    认定层次重大错报 material misstatement on level of assertion 1 +0-VRl  
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    实质性程序 substantial procedures '4"9f]:  
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    舞弊 fraud ]T?Py)  
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    审计抽样 sampling (uxe<'Co|  
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    抽样风险 sampling risk 9W7 ljUg  
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    非抽样风险 non-sampling risk Qf>$'C(7!a  
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    统计抽样 statistical sampling zc`gm~@  
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    非统计抽样 non-statistical sampling 6XFLWN-)  
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    销售与收款循环审计 Sales and receivables cycle (/^s?`1{N?  
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    采购与付款循环审计 Purchases and payables cycle vGX}zzto  
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    存货与仓储循环审计 Inventory recording cycle ev{;}2~V  
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    监盘 physical inspection 4X1!t   
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    筹资与投资循环审计 Investment and finance cycle Rs +),  
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    货币资金审计 Audit of monetary assets \C&[BQ\  
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    完成审计工作 finish the audit work , S }  
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    期初余额 opening balance !bq3c(d  
    期后事项 events after the balance sheet date
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    或有事项 contingent evens )@Vz,f\}  
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    试算平衡表 trail balance MmbS["A  
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    审计报告  Audit report Bn<1zg5  

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     标题 title k vQ] }`a  
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    收件人 receiver 8k0f&Cak=  
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    引言段 introduction Qf .ASC  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements C]bre^q  
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    注册会计师的责任段 auditor’s responsibility h3`\L4b  
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    审计意见段 opinion '| 6ZPv&N  
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    注册会计师的监管和盖章auditor’s signature !!\x]
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    会计师事务所的名称、地址和盖章auditor’s address #1z/rUh`Cr  
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    报告日期 date of the Auditor’s report G &QGQ  
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    无保留意见 unqualified audit report SmUj8?6"  
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    非无保留意见 modified audit report }I3m8A  
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    保留意见 qualified opinion csd~)a nb  
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    无法表示意见 disclaimer !SP u9:  
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    否定意见 adverse Rh :|ij>B  
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