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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 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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    有限责任合伙制 limited liability partnerships, LLPs s)Sa KE*d  
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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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     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${bA  
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    经济利益的冲突 conflicts of interest }{/4sll  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. @t`| w.]ml  
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    更换会计师事务所 Changes in professional appointments [:$j<}UmB  
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    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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    财务报表认定: financial statement assertions m|~,#d@  
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    分类和可理解性 classification and understandability >;xEzc!W3*  
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    Purchases and payables cycle 8x,;B_Zu  
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    审计记录 audit records Q ;k_q3  
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    内部控制 internal control 'M'LJ.,"/  
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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=E  
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    采购与付款循环审计 Purchases and payables cycle y7Ub~q U  
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    存货与仓储循环审计 Inventory recording cycle +Q9HsfX/  
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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:)v thOs  
    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 {3R ax5Ty  
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    审计报告  Audit report D^~g q`/)  
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     标题 title oGqv,[$qN  
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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&9p m  
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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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