[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers {0fz9"|U  
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    安永 Ernst & Young 9C?cm:  
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    毕马威 KPMG `;}H%  
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    德勤 Deloitte Touche Tohmatsu (qj,GmcS  
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    安达信 Arthur Anderson qTS @D  
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    世通 worldcom /bi6>GaC:E  
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    国际会计师联合会 IFAC 44Q9*."  

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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 d<_NB]V&F  
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    美国注册会计师协会 AICPA _2#zeT5  
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    中国注册会计师协会 CICPA zw ,-.fmM#  
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    审计 audit l:q8Pg)  
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    内部审计 internal audit k)|'JDm  
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    政府审计 public sector audit +8^5C,V  
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    账项基础审计 accounting number-based audit W _J&M4  
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    风险导向审计方法 risk-oriented audit approach F. }l(KuJ  
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    其他鉴证业务 audit related services #UBB lE#  
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    审阅业务 review "havi,m  
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    有限责任公司制 limited liability companies, LLCs OI*ZVD)J  
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    有限责任合伙制 limited liability partnerships, LLPs 75kKDR}6  
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    注册会计师职业道德规范 code of ethics for professional accountants 5/t
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　　　　　　　　　　　 Rules of professional conduct B*y;>q "{U  
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    独立 independence ]{(l;k9=e  
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    客观 objectivity V_Xy2<V  
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    公正 integrity kmmL>fCV"M  
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    专业胜任能力 professional competence 2dXU0095  
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    应有关注 due care wTHK=n\i  
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    保密 confidentiality confidence m~##q}LZ  
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    职业行为 professional conduct >sn"  
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    技术准则 technical standards NR;q`Xe-  
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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 Y=5! QLV4  
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    费用 fee mG>T`c|r3  
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    佣金 commission C]yvK}  
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    经济利益 interest 8o!  
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    经济利益的冲突 conflicts of interest Nn
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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. 2.^7?ok  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Bx\#`Y  
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    更换会计师事务所 Changes in professional appointments +<'uw  

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    国际趋同 global convergence /international convergence d [\>'>  
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    鉴证业务 assurance services K~7'@\2 ?  
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    全面质量管理 quality control of audit :GN)7|:  
　　　　　　 Enforce the ethical guidance d[~au= b  
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    注册会计师的法律责任Professional responsibility k$9Gn9L%  
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    “深口袋”理论 deep-pocket theory >xxXPvM<`  
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    创新会计处理 creative accounting [VfLv.8 w  
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    诉讼爆炸 litigation explosion 5O;/ lX!u  
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    违约 breach the contract a(Gk~vD;"  
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    过失 negligence /Misconduct #J%h!#3g  
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    欺诈 cheat / illegal acts ,Ut!u)  
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    审计目标 audit objectives $5q{vy  

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    怀疑态度 suspend &lXx0"-$  
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    财务报表认定： financial statement assertions b&U5VA0=1  
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    存在 existence D{&+7C:8.  
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    权利与义务 rights and obligations 2i4Dal  
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    发生 occurrence ?kT~)k  
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    完整性 completeness 37ri b  
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    准确性和计价 measurement and valuation 1*x5/b  
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    分类和可理解性 classification and understandability z9uEOX&2\  
　　　　　　　 presentation and disclosure 6):sO/es  
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    财务报表循环 cycles <O`q3u
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    Sales and receivables cycle $fU/9jTa  
    Purchases and payables cycle Wb}0-U{S'  
    Wages and salaries cycle |)>GeE
 
    Petty cash cycle =t>`<T|(  
    Inventory recording cycle <R]Wy}2-  
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    截止 cut-off Ff1M~MhG  
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    审计任务约定书 the letter of engagement RIVN>G[;L  

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    管理层声明书 report of the directors’ responsibilities for the financial statement =f{Z~`3  
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    审计证据 audit evidence hTNYjXj  
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    审计工作底稿 audit working paper
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    审计记录 audit records zDQ\PZ~  
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    计划工作 planning CBgFB-!qpe  
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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. TJGKQyG$L  
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    审计风险 audit risk m`4j|5  
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    检查风险 detection risk f~(^|~ZT  
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    重大错报风险 risk of material misstatement in audit report OG<]`!"  
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    风险评估 risk evaluation cqU/Y_%l'  
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    分析复核程序 analytical review procedures hE3jb.s( >  
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    内部控制 internal control
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    局限性 limitation f\%X7.  
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    控制环境 control environment q|Tk+JH{5  
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    信息系统与沟通 information system and communication O8}s*}]  
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    符合性测试 compliance test !QzMeN;D  
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    控制测试 control test 7JK 'vT  
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    报表层次重大错报 material misstatement on level of financial statement Q0cf]  
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    认定层次重大错报 material misstatement on level of assertion rEyMSLN  
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    实质性程序 substantial procedures @!tmUme1c  
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    舞弊 fraud R~u7
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    审计抽样 sampling hYQ%|CBXBR  
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    抽样风险 sampling risk f;I"tugO  
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    非抽样风险 non-sampling risk mTu9'/$(  
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    统计抽样 statistical sampling #nL0Hx7 ]E  
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    非统计抽样 non-statistical sampling oieLh"$  

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    销售与收款循环审计 Sales and receivables cycle D%}o26K.C  
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    采购与付款循环审计 Purchases and payables cycle .jU0Hu{F4  
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    存货与仓储循环审计 Inventory recording cycle Q9 ",  
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    监盘 physical inspection DO*C]   
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    筹资与投资循环审计 Investment and finance cycle "lya|;  
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    货币资金审计 Audit of monetary assets =hb87g.  
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    完成审计工作 finish the audit work DEuW'.o>  
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    期初余额 opening balance FX%E7H  
    期后事项 events after the balance sheet date ?XrTZ{5'  
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    或有事项 contingent evens 1a4$. {  
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    试算平衡表 trail balance <\ c8q3N  
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    审计报告  Audit report ?Cl"j cQ*  
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     标题 title 7t/SZm  
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    收件人 receiver =l{KYv  
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    引言段 introduction e u/S p3@v  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements X:bgY  
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    注册会计师的责任段 auditor’s responsibility &KwtvUN{  
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    审计意见段 opinion ~<-h# B  
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    注册会计师的监管和盖章auditor’s signature J>&GP#7}  
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    会计师事务所的名称、地址和盖章auditor’s address A
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    报告日期 date of the Auditor’s report efm< bJB2  
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    无保留意见 unqualified audit report |&.)_+w  
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    非无保留意见 modified audit report L"0L_G  
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    保留意见 qualified opinion N\$6R-L  
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    无法表示意见 disclaimer L|Iq#QX|  
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    否定意见 adverse bzS [X  
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