[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers p<>%9180!F  
^yH!IRRAq  
    安永 Ernst & Young @cPb*  
]]{$X_0n  
    毕马威 KPMG 8YC\Bw  
R6HMi#eF  
    德勤 Deloitte Touche Tohmatsu 0!F"s>(H  
!=@Lyt)_b  
    安达信 Arthur Anderson e2Sm. H '  
V|b9zHh  
    安然 Enron IlsXj`!e  
\]}|m<R  
    世通 worldcom -}0S%|#m  
(&0%![j&  
    国际会计师联合会 IFAC a'f"Zdh%w  
7PO3{I  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 5R}Qp<D[^  
AEx I!  
    美国注册会计师协会 AICPA `,d*>  
HXhz|s0  
    中国注册会计师协会 CICPA 4>nY't;0  
,ii*[{X?  
~C=I{qzF+  
    审计 audit [hA%VF.9  
OiX
:h#  
    内部审计 internal audit ?>5[~rMn  
BJ!b LQ  
    政府审计 public sector audit n"8vlNeW  
l CHaRR7  
    账项基础审计 accounting number-based audit /PG+ s6  
F>Rz}-Fy  
    风险导向审计方法 risk-oriented audit approach >f#P(  
D"0:n.  
    其他鉴证业务 audit related services tGnBx)J|  
;]zV ?9  
    审阅业务 review e*p7(b-  
CI"7* z_  
    有限责任公司制 limited liability companies, LLCs tAFKq>\  
9Z]~c^UB  
    有限责任合伙制 limited liability partnerships, LLPs ~K}iVX  
O,R5csMh  
$X8(OS5d'  
    注册会计师职业道德规范 code of ethics for professional accountants >c%OnA,3  
　　　　　　　　　　　 Rules of professional conduct j_*$Av
y  
[2?|BUtD[  
    独立 independence (n+2z"/  
4Gs#_|!  
    客观 objectivity 0X@!i3eu  
Y$hYW  
    公正 integrity hc OT+L>  
& <6E*qM  
    专业胜任能力 professional competence Q\Dx/?g!vx  
X.hU23w  
    应有关注 due care iSu7K&X9q  
OV3l)73?t  
    保密 confidentiality confidence 's>  
XWN ra  
    职业行为 professional conduct 6yk=4l \  
0+MNu8t  
    技术准则 technical standards 1=(jpy  
bA}9He1  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent eygmhaE  
!.1oW
(  
    费用 fee |S.G#za  
% @ UH,Ew  
    佣金 commission ir/m.~?  
|{W4JFKJ  
    经济利益 interest 2Ya)I k{  
-4ry)isYx  
    经济利益的冲突 conflicts of interest ^hq+ L^$^  
i!g}PbC[  
    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. gY\X?  
%@tKcQ  
/jl{~R#1  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. `)V1GR2 ES  
XN9s!5A<L)  
    更换会计师事务所 Changes in professional appointments |,3s]b`  
FjRt'  
x|4m*>Ke  
    国际趋同 global convergence /international convergence uQh dg4  
F5UvD[i  
    鉴证业务 assurance services d: D`rpcC  
m>yb}+  
    全面质量管理 quality control of audit ro|mWP0  
　　　　　　 Enforce the ethical guidance *69{#qN  
sd4eJ  
kFKc9}7W  
    注册会计师的法律责任Professional responsibility @>`+eg][?P  
1o"/5T:S[  
    “深口袋”理论 deep-pocket theory Qn=3b:S-  
DfYOGs]@  
    创新会计处理 creative accounting LX
YpP-E  
j>jZg<}J  
    诉讼爆炸 litigation explosion @}[>*Xy%  
<Sds5 d  
    违约 breach the contract >[t0a"  
tGt/=~n9  
    过失 negligence /Misconduct 9/A$ 3#wF  
_)|_KQQu  
    欺诈 cheat / illegal acts |_} LMkU)  
e7$ZA#A_5v  
    审计目标 audit objectives ^&Exa6=*FT  
4Y>J,c  
    怀疑态度 suspend D)_67w|u|  
AB:JXMyK  
    财务报表认定： financial statement assertions AeZ__X  
C
j +{%^#  
    存在 existence ;1^([>|  

nZtP!^#  
    权利与义务 rights and obligations rsGQ : c  
q!OB?0
3n  
    发生 occurrence v90)G8|q  
h(>eHP  
    完整性 completeness [bK5q;#U4  
ov9+6'zya  
    准确性和计价 measurement and valuation Vzmw%f)_+  
f6*6*=  
    分类和可理解性 classification and understandability \\D(St  
　　　　　　　 presentation and disclosure C3hQT 8~  
m4r!Ck|  
    财务报表循环 cycles CI}zu;4|  
    Sales and receivables cycle zZhA]J  
    Purchases and payables cycle 01_*^iCf5  
    Wages and salaries cycle Dus [N< w  
    Petty cash cycle U?[_ d  
    Inventory recording cycle e r%D`VHe  
~CRd0T[^  
    截止 cut-off 5j{jbo=!  
C@n s`Eh8w  
    审计任务约定书 the letter of engagement Osk'zFiL<  
`p'(:W3a  
    管理层声明书 report of the directors’ responsibilities for the financial statement "{@Q..hxC  
en?J#fz  
    审计证据 audit evidence %Ums'<xJ  
je[1>\3W  
    审计工作底稿 audit working paper oLh2:c  
b<]
Ae!I'  
->rr4xaKC  
    审计记录 audit records :p|wo"=@Ge  
*%#Sa~ iPo  
    计划工作 planning fp)%Cr  
iL Iv<VK/d  
    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. YR? ujN  
VU F$,F9  
    审计风险 audit risk |({ M8!BS  
-V_iv/fmM  
    检查风险 detection risk N6%wHNYZ  
f7y3BWOi]  
    重大错报风险 risk of material misstatement in audit report Ig{ 3>vB  
)zK6>-KWA  
c*~/`lG  
    风险评估 risk evaluation R2`-*PZ_  
CwL8-z0 Jn  
    分析复核程序 analytical review procedures u
;/5@ADW
 
NE1n9  
    内部控制 internal control )b7;w#%q  
}QzF.![~z  
    局限性 limitation a:V2(nY  
|vUjoa'.7E  
    控制环境 control environment \}p!S$`  
0g{`Qd  
m5'nqy F  
    信息系统与沟通 information system and communication \kS:u}Ip!  

&9ZrZ"]  
    符合性测试 compliance test }Tz<fd/  
z=[?&X]O9b  
    控制测试 control test 9
!u&8#i  
a^xt9o`  
    报表层次重大错报 material misstatement on level of financial statement S!@h\3d8{  
/T\'&s3D+  
'&+5L.  
    认定层次重大错报 material misstatement on level of assertion M}Obvl  
7+2DsZ^6MW  
oa;vLX$
 
    实质性程序 substantial procedures +f"q^RIU  
X?gH(mn  
    舞弊 fraud RO!em~{D*  
/9o g
g  
    审计抽样 sampling I8%Uy ap{  
CEXD0+\q  
    抽样风险 sampling risk vP.^j7
wB  
A(84cmq!q  
    非抽样风险 non-sampling risk NQu.%=  

Iss)7I  
    统计抽样 statistical sampling TRJ5m
?x  
^NB\[
&  
6>)oG6  
    非统计抽样 non-statistical sampling Zjq(]y  
g=)OcTd#  
    销售与收款循环审计 Sales and receivables cycle $9@jV<Q1  
(`cXS
5R  
    采购与付款循环审计 Purchases and payables cycle G}V5PEF]`  
l+XTn;cS  
    存货与仓储循环审计 Inventory recording cycle 30fqD1_{  
{4^NZTjd@  
    监盘 physical inspection vAt]N)R  
[yn\O=%5  
    筹资与投资循环审计 Investment and finance cycle 3bBCA9^se  
!l |fzS8g  
    货币资金审计 Audit of monetary assets 'jA>P\@8  
aUYq~E tj  
    完成审计工作 finish the audit work kW4B @Zh  
+zL|j/q?  
    期初余额 opening balance 3`+Bq+  
    期后事项 events after the balance sheet date I3^}$#>  
!eP)"YWI3  
    或有事项 contingent evens {Lg]chJq?  
n1
  
    试算平衡表 trail balance )[np{eF.k  

<.knM  
    审计报告  Audit report H/''lI{k)  
- U Elu4n&  
     标题 title (,XbxDfM  
es!>u{8)  
    收件人 receiver L )53 o!  
iyJx~:  
    引言段 introduction #gcv])to  
1a]QNl_x  
    管理层对财务报表的责任段 management’s responsibility for the financial statements y}*J_7-  
G<W;HMj2  
    注册会计师的责任段 auditor’s responsibility uFYcVvbT@  
R|'ftFebB.  
    审计意见段 opinion ~kp,;!^vr  
Rc2JgV  
    注册会计师的监管和盖章auditor’s signature TMw6 EM  
K:L_y1!T  
EN/r{Cm$B  
    会计师事务所的名称、地址和盖章auditor’s address pQCocy  
KbGz3O'u  
    报告日期 date of the Auditor’s report ! z6T_;s  
QruclNW{Bv  
    无保留意见 unqualified audit report q(\kCUy!  
zFm:=,9  
*&doI%q  
    非无保留意见 modified audit report M{4U%lk  
pB:/oHV  
    保留意见 qualified opinion "L&84^lmf  
MRN=-|fV^  
    无法表示意见 disclaimer %Xe 74C"  
lnQY_~s  
 %X**(  
    否定意见 adverse t_kRYdW9  
QX$3"AZ~