[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young 00X~/'!
 
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    毕马威 KPMG $lz\te  
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    德勤 Deloitte Touche Tohmatsu }S
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    安达信 Arthur Anderson fTQRn  

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    安然 Enron s ~c_9,JK  
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    世通 worldcom `"`/_al^  
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    国际会计师联合会 IFAC o?%1^6&HE  
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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 0~ !).f  
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    美国注册会计师协会 AICPA +0)s{?  
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    中国注册会计师协会 CICPA KKB&)R  
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    审计 audit #D4gNQg@R  
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    内部审计 internal audit  ntK#7(U'  
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    政府审计 public sector audit l-4+{6lz  
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    账项基础审计 accounting number-based audit CEbZj z|  
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    风险导向审计方法 risk-oriented audit approach 0*G =~:  
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    其他鉴证业务 audit related services av|r^zc  
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    审阅业务 review 7:iTx;,v  
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    有限责任公司制 limited liability companies, LLCs 2UqLV^ZY  
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    有限责任合伙制 limited liability partnerships, LLPs )lB 3U  
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    注册会计师职业道德规范 code of ethics for professional accountants -CePtq`  
　　　　　　　　　　　 Rules of professional conduct gT3i{iU  
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    独立 independence jFAnhbbCE  
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    客观 objectivity /~=W3lhY  
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    公正 integrity nKxu8YAJe  
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    专业胜任能力 professional competence 5ZpU><y  
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    应有关注 due care vq(ElXTO  
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    保密 confidentiality confidence )P>-~G2P  
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    职业行为 professional conduct _p<]
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    技术准则 technical standards 1dsMmD[O  
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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 04npY+1 8%  
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    费用 fee f&5'1tG  
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    佣金 commission OH+kN/Fd  
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    经济利益 interest @B e7"Fm  
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    经济利益的冲突 conflicts of interest #H8% BZyV  
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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. yv),>4_6  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ',>Pz+XKc  
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    更换会计师事务所 Changes in professional appointments nogdOGo  
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    国际趋同 global convergence /international convergence j2dptM3t{  
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    鉴证业务 assurance services ]; CTr0  
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    全面质量管理 quality control of audit 8l<4OgoK  
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    注册会计师的法律责任Professional responsibility +Y|1 7n  
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    “深口袋”理论 deep-pocket theory C*C;n4AT  
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    创新会计处理 creative accounting \7\7i-Vo
 
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    诉讼爆炸 litigation explosion I=;.o>  
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    违约 breach the contract s+omCr|H;A  
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    过失 negligence /Misconduct 16cc9%   
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    欺诈 cheat / illegal acts wR(>'?  
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    审计目标 audit objectives :U{$G( <  
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    怀疑态度 suspend a7~%( L@r  
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    财务报表认定： financial statement assertions @,\J\ rb  
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    存在 existence *hV$\CLT.  
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    权利与义务 rights and obligations 9-
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    发生 occurrence \OlB(%E7  
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    完整性 completeness B3';Tcs  
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    准确性和计价 measurement and valuation [11D7L%1t  
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    分类和可理解性 classification and understandability EjF2mkA*  
　　　　　　　 presentation and disclosure f_m~_`m  
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    财务报表循环 cycles S}}L& _  
    Sales and receivables cycle <_8p6{=  
    Purchases and payables cycle *K'_"2J  
    Wages and salaries cycle iTu~Y<'m  
    Petty cash cycle
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    Inventory recording cycle Hgk@I;  
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    截止 cut-off `z!6zo2d  
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    审计任务约定书 the letter of engagement &`LR{7m  
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    管理层声明书 report of the directors’ responsibilities for the financial statement AK_,$'f  
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    审计证据 audit evidence j0.E!8Ae{  
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    审计工作底稿 audit working paper _7bQR 7s  
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    审计记录 audit records p`=v$_]?(  
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    计划工作 planning d>1cKmH!  
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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. 0qSf7"3f  
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    审计风险 audit risk tW[dJKw  
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    检查风险 detection risk fpA%
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    重大错报风险 risk of material misstatement in audit report r=4vN=:  
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    风险评估 risk evaluation Lyy:G9OV  
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    分析复核程序 analytical review procedures A2p]BW&  
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    内部控制 internal control ]z#9
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    局限性 limitation nqC@dHP  
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    控制环境 control environment -& T.rsp  
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    信息系统与沟通 information system and communication Zk<Y+!  
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    符合性测试 compliance test uMb[0-5  
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    控制测试 control test K ]H [A,  
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    报表层次重大错报 material misstatement on level of financial statement J_}Rsp ED  
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    认定层次重大错报 material misstatement on level of assertion D^<5gRK?  
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    实质性程序 substantial procedures ]r@Cmw C  
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    舞弊 fraud J}Ji /  
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    审计抽样 sampling
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    抽样风险 sampling risk ()ZP=\L  
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    非抽样风险 non-sampling risk iM +p{/bN  
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    统计抽样 statistical sampling >)8<d3m  
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    非统计抽样 non-statistical sampling H|I.h{:  
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    销售与收款循环审计 Sales and receivables cycle xW+XN`77  
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    采购与付款循环审计 Purchases and payables cycle #]}]ZE  
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    存货与仓储循环审计 Inventory recording cycle 1pJ
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    监盘 physical inspection U*cWNn:."  
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    筹资与投资循环审计 Investment and finance cycle n|Gw?@CU7  
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    货币资金审计 Audit of monetary assets }c,:uN  
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    完成审计工作 finish the audit work _64<[2  
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    期初余额 opening balance v])R6-T-  
    期后事项 events after the balance sheet date ?(E?oJ)(  
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    或有事项 contingent evens :~LOw}N!aQ  
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    试算平衡表 trail balance 3 adF) mh  

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    审计报告  Audit report 41#YtZ  
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     标题 title 2^ kK2D$o  
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    收件人 receiver U{ZKxE  
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    引言段 introduction )@E'yHYO>  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements m?]= =9  
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    注册会计师的责任段 auditor’s responsibility =0mXTY1  
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    审计意见段 opinion an,JV0  
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    注册会计师的监管和盖章auditor’s signature Bt(U,nFB  
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    会计师事务所的名称、地址和盖章auditor’s address G[s/M\l  
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    报告日期 date of the Auditor’s report #p/'5lA&j  
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    无保留意见 unqualified audit report ]tc Cr;  
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    非无保留意见 modified audit report 'aJm4W&j  
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    保留意见 qualified opinion ;-d2~1$  
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    无法表示意见 disclaimer f\c%G=y  
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    否定意见 adverse %)PQomn?  
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