[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers T9!NuKfur  
Iu~<Y(8^q#  
    安永 Ernst & Young L;y BZLM  
Q<g >WNb  
    毕马威 KPMG {&^PDa|nD  
9Li
&0E  
    德勤 Deloitte Touche Tohmatsu GA/afc,V  
vdQ#CG$/  
    安达信 Arthur Anderson `4X.UPJ  
&Td)2Wt  
    安然 Enron :g' '
GqGZ  
@Tq-3Um  
    世通 worldcom fA?v\'Qq/  
V/#J>-os}W  
    国际会计师联合会 IFAC b SgbvnJ  
:dRC$?f4  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 6&0G'PMf  
Eu"8IM!%-  
    美国注册会计师协会 AICPA #gT"G1
8/!  
)ZBNw{nh  
    中国注册会计师协会 CICPA :) -`  
U{bv|vF  
Fj2z$  
    审计 audit Zlh 2qq  
a~a:mM>p  
    内部审计 internal audit Yt,MXm\  
|r,})o>  
    政府审计 public sector audit 5/i/. 0?n  
T0"nzukd  
    账项基础审计 accounting number-based audit BBGub?(dR  
5#N<~  
    风险导向审计方法 risk-oriented audit approach #1\`!7TO3  
WQze|b%  
    其他鉴证业务 audit related services Uf]$I`T#  
V_D wHq2  
    审阅业务 review g-_=$#&{  
2yZ~j_AF[  
    有限责任公司制 limited liability companies, LLCs FE{c{G<  
&!O?h/&X3  
    有限责任合伙制 limited liability partnerships, LLPs +!px+*)bW  
OHj>ufwVq  
X=Ar"Dx}}s  
    注册会计师职业道德规范 code of ethics for professional accountants (|o@  
　　　　　　　　　　　 Rules of professional conduct 3D!7,@&>3  
&~/g[\Y  
    独立 independence #a~BigZ[G  
, %8)I("  
    客观 objectivity W2h4ej\s  
X[H.t$w5A  
    公正 integrity .d[^&<^  
6^V( C;5!  
    专业胜任能力 professional competence );iJ9+ V}  
2-N7%
]h  
    应有关注 due care skan1wQ  
O-)[!8r  
    保密 confidentiality confidence F%&lM[N%  
ub9[!}r't  
    职业行为 professional conduct N~IAm:G}[  
z"\w9 @W  
    技术准则 technical standards &8Vh3QLEx  
}`H{;A h  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent nvLdgu4P>  
hEZo{0:b"  
    费用 fee NF4(+E9g  
mLkp*?sfC  
    佣金 commission QGV#AID3XW  
@M-Q|  
    经济利益 interest KehM.c^  
IBeorDIZ  
    经济利益的冲突 conflicts of interest xg^%8Ls^  
MZf?48"f  
    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. N}NKQ]=  
&[j9Up'   
=-/'$7R,  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. bt
nD+O66<  
ni2 [K`  
    更换会计师事务所 Changes in professional appointments cT@| $A  
7A'E+>1d  
}:{ @nP  
    国际趋同 global convergence /international convergence I~YV&12  
S#oBO %!  
    鉴证业务 assurance services +cYDz#3%  
O/ItN5B ;  
    全面质量管理 quality control of audit 8au Gz ,"  
　　　　　　 Enforce the ethical guidance _[(EsIqc(F  
:OjmaP
 
P*K"0[\n  
    注册会计师的法律责任Professional responsibility O`%F{&;29  
bo<.pK$  
    “深口袋”理论 deep-pocket theory ~8(Xn2  
-}j(_]t  
    创新会计处理 creative accounting O
vwoU=u  
Whp`\E<<  
    诉讼爆炸 litigation explosion u{\>iQ
  
3)o>sp)Ji$  
    违约 breach the contract >
?ar  
_w%:PnO  
    过失 negligence /Misconduct :BV$3]y  
4 $Kzh  
    欺诈 cheat / illegal acts us1$  
GhcH"D%-  
    审计目标 audit objectives ?q Q.Wj6Mj  
fJ _MuAv  
    怀疑态度 suspend 4Hb
"yp$  
p$x>I3C(\  
    财务报表认定： financial statement assertions  eFf9T@  
0[<'ygu  
    存在 existence !ii(2U  
}S')!3[G  
    权利与义务 rights and obligations B:UPSX)A  
ecH7")  
    发生 occurrence eNi#% ?=WB  
o+{i26%  
    完整性 completeness zd- *UFi  
;=^J_2ls  
    准确性和计价 measurement and valuation KQ6][2-  
FYE(lEjxi  
    分类和可理解性 classification and understandability {g1R?W\LZ  
　　　　　　　 presentation and disclosure m8F \ESL  
c2
:
,  
    财务报表循环 cycles
_dAn/rj   
    Sales and receivables cycle lH/"47  
    Purchases and payables cycle yil5aUA  
    Wages and salaries cycle A/}[Z\C  
    Petty cash cycle *&]8rm{  
    Inventory recording cycle DoO ;VF  
zP
Hx\z"  
    截止 cut-off F=*t]X[z}  
;ZcwgsxTM  
    审计任务约定书 the letter of engagement F g):>];<9  
hv>Xr=RE  
    管理层声明书 report of the directors’ responsibilities for the financial statement QqW N7y_9  
b5jD /X4  
    审计证据 audit evidence 9fTl6?x  
d!Y%7LmSE@  
    审计工作底稿 audit working paper =s'H o  
nZL!}3@<  
[h' 22W  
    审计记录 audit records a Iyzt  
n!X%i+|4x  
    计划工作 planning &,Loqr  
(;9fkqm%m  
    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. ;"EDFH#W  
.}+3A~  
    审计风险 audit risk Q;=4']hYU  
I~p*~mLh'  
    检查风险 detection risk g26_#4 P  
7J$rA.tu  
    重大错报风险 risk of material misstatement in audit report n4XkhY|  
|pMP-  
:nqDX  
    风险评估 risk evaluation g}hNsU=$5~  
L.K|]]u  
    分析复核程序 analytical review procedures v1}ijls  
(k"0/*F4_  
    内部控制 internal control `-b{|a J  
F/tRyq`D  
    局限性 limitation %'=TYvB 2  
Vi'7m3&  
    控制环境 control environment 4
z~;4  
J &=5h .G$  
GuL0:,  
    信息系统与沟通 information system and communication P$AHw;n[R  
}lJ|nl`
c  
    符合性测试 compliance test Xf{p>-+DL  
 k6@  
    控制测试 control test LSXsq}  
vKdS1Dn1  
    报表层次重大错报 material misstatement on level of financial statement &n83 >Q  
SnvT !ca  
"OkZ [E)  
    认定层次重大错报 material misstatement on level of assertion j 7O!uUQQ  
@RoU
 
CJ)u#PmkJ  
    实质性程序 substantial procedures f1o^:}5x  
ga;t`5+d  
    舞弊 fraud z [u!C/  
X ) = -a  
    审计抽样 sampling |6Iw\YU  
_XrlCLp: d  
    抽样风险 sampling risk 0s}gg[lj  
XIM?$p^  
    非抽样风险 non-sampling risk -,mV~y  
S4(?=,^-  
    统计抽样 statistical sampling Y1qbu~!  
yC|odX#  
=ty{ugM<  
    非统计抽样 non-statistical sampling * "
?,
.  
QT1oUP#*  
    销售与收款循环审计 Sales and receivables cycle vZ=dlu_t  
^tjM1uaZ5(  
    采购与付款循环审计 Purchases and payables cycle @fVz *  
we*E}U4  
    存货与仓储循环审计 Inventory recording cycle lqAv  
H6$pA^  
    监盘 physical inspection P{2ED1T\  
w5Ucj*A\  
    筹资与投资循环审计 Investment and finance cycle C'sA0O@O  
0\"]XYOH  
    货币资金审计 Audit of monetary assets 5g9K|-  
=fhRyU:C[z  
    完成审计工作 finish the audit work a][T b0Ox  
Ac +fL  
    期初余额 opening balance ~"R;p}5"  
    期后事项 events after the balance sheet date Zjc 0R   
y,<\d/YY@  
    或有事项 contingent evens \C1`F[d_  
.^rsVNG  
    试算平衡表 trail balance }72+i  
6gq`V,  
    审计报告  Audit report =}SC .E\  
LN'})CI8m  
     标题 title ai4ro"H  
}:b) =fs  
    收件人 receiver 7#26Smv  
+6<g N[  
    引言段 introduction s=#[>^?  
D;DI8.4`N  
    管理层对财务报表的责任段 management’s responsibility for the financial statements #CB`7}jq  
79'N/:.  
    注册会计师的责任段 auditor’s responsibility f+QDjJ?z  
IU]@%jA_:A  
    审计意见段 opinion 9\6ZdnEKu,  
;|Rrtf9  
    注册会计师的监管和盖章auditor’s signature DpL|aRdbK  
{=y ~O  
sbFA{l3  
    会计师事务所的名称、地址和盖章auditor’s address :&O6Y-/B  
re@OPiXa v  
    报告日期 date of the Auditor’s report gvxOo#8]  
vH?3UW  
    无保留意见 unqualified audit report c 9zMI  
`ItPTSOi  
gBX bB9  
    非无保留意见 modified audit report 5jcy*G}[  
{'f=*vMI  
    保留意见 qualified opinion FWpb5jc)3  
82=>I*0Q  
    无法表示意见 disclaimer &[-b#&y  
.+`Z:{:BC&  
B%Z,Xjq  
    否定意见 adverse QPz3IK%   
+H3;{ h9,