[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers F%D.zvKN  
*]/zc1Q4M  
    安永 Ernst & Young {go;C}  
\$T(t/$9  
    毕马威 KPMG M{T-iW"  
uH- l%17  
    德勤 Deloitte Touche Tohmatsu "Nbq#w\  

Oso#+  
    安达信 Arthur Anderson !/i{
l  
c?[I?ytl  
    安然 Enron dufu|BL|}  
zFff`]^`  
    世通 worldcom V_}"+&W9  
9} M?
P  
    国际会计师联合会 IFAC }"%?et(  
ARwD~ Tr  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB a>I+]`g  
ryUQU^v  
    美国注册会计师协会 AICPA c"V"zg22  
BdblLUGK#  
    中国注册会计师协会 CICPA .p]RKS=(:  
'3DXPR^B6  
;1O_M9  
    审计 audit >T 3-  
F]]]y5t  
    内部审计 internal audit 4`]^@"{  
qCpp6~]Um  
    政府审计 public sector audit /quc}"__  
^{;oM^Q'  
    账项基础审计 accounting number-based audit {|_M #w~&  
_w+:Dv~*a  
    风险导向审计方法 risk-oriented audit approach &LZn FR  

d#rf5<i  
    其他鉴证业务 audit related services aPfO$b:  
J1RJ*mo7,  
    审阅业务 review oiT[de\S  
Ed,~1GanY  
    有限责任公司制 limited liability companies, LLCs hl(hJfp  
)SRefW .v  
    有限责任合伙制 limited liability partnerships, LLPs 6x[}g  
j94=hJVKi  
2E/"hQw  
    注册会计师职业道德规范 code of ethics for professional accountants ]kRfB:4ED  
　　　　　　　　　　　 Rules of professional conduct u4F5h PO]  
g:D>.lKd  
    独立 independence A) %/[GD2  
`nv~NLkl  
    客观 objectivity a#y;d
K  
q#ClnG*  
    公正 integrity %D}kD6=  
?o4C;  
    专业胜任能力 professional competence T?soJ]A  
#TX/aKr:  
    应有关注 due care #Z`q+@@]A  
+wvWwie  
    保密 confidentiality confidence zrL$]Oy}x  
>G*eNn  
    职业行为 professional conduct A8fOQ  
eH3JyzzP,  
    技术准则 technical standards aS{n8P6vW  
AJ?r,!)  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent EZy)A$|  
]J
}
 
    费用 fee +N9X/QFKV  
EQyC1j  
    佣金 commission # 448-8x  
zRl3KjET  
    经济利益 interest ~'iHo]9O  
~u !|qM  
    经济利益的冲突 conflicts of interest &Gn 2tr  
DV+xg3\(>1  
    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. ox>^>wR*  
rEnQYz  
o]` *M|  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ,o{9$H5{  
*:YiimOY"  
    更换会计师事务所 Changes in professional appointments I<4Pur>"  
7he,?T)vD  
(GuzN  
    国际趋同 global convergence /international convergence /-ch`u md  
?(y*nD[a  
    鉴证业务 assurance services 3n1;G8Nf  
6C^ D#.S  
    全面质量管理 quality control of audit YTX,cj#D^&  
　　　　　　 Enforce the ethical guidance 1k5Who@  
+p_CN*10H  
 |vwVghC  
    注册会计师的法律责任Professional responsibility 5C*Pd Wpl  
FQ2  
    “深口袋”理论 deep-pocket theory |zNX=mAV  
c9'vDTE%~  
    创新会计处理 creative accounting ?)?Ng}  
Ic:(Gi- %  
    诉讼爆炸 litigation explosion Ovt.!8  
M~#gRAUJ  
    违约 breach the contract =Z3F1Cq?  
fue( UMF~  
    过失 negligence /Misconduct AGO+p(6d=g  
<#y[gTJ<'>  
    欺诈 cheat / illegal acts >~sI8czR*  
@=Uh',F  
    审计目标 audit objectives .fFCC`&T  
@* jz o  
    怀疑态度 suspend i2U{GV<K-r  
Y3cMC)  
    财务报表认定： financial statement assertions >,Ci?[pf  
cAqLE\h  
    存在 existence {G0T$,'DR  
PbgP\JeX  
    权利与义务 rights and obligations `$<.pOm  
[M}{G5U.  
    发生 occurrence ]z;I_-  
?.-wnz  
    完整性 completeness o>i4CCU+  
#u
(^0' P  
    准确性和计价 measurement and valuation |`,2ri*5A  
:WS@=sZN  
    分类和可理解性 classification and understandability V-2 (?auZd  
　　　　　　　 presentation and disclosure '$IKtM`L  
S_4?K)n #  
    财务报表循环 cycles 
b:m88AG  
    Sales and receivables cycle sPQQ"|wU  
    Purchases and payables cycle I-)+bV G  
    Wages and salaries cycle 4Zddw0|2  
    Petty cash cycle GL0L! ="!  
    Inventory recording cycle fS:&Ak ];  
5iw<>9X*  
    截止 cut-off =sU<S,a*  
oUr66a/[U  
    审计任务约定书 the letter of engagement AW'0,b`v  
]BZA:dd.G  
    管理层声明书 report of the directors’ responsibilities for the financial statement .x.]`b(  
xY8$I6  
    审计证据 audit evidence T#Z^s~7&I  
{n.PF8A5X  
    审计工作底稿 audit working paper  6f>{"'  
z`}qkbvi  
VG#EdIiI  
    审计记录 audit records dNH08q8P  
^4hO  
    计划工作 planning t!X.|`h  
o#gWbAG;]b  
    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. P[ck84F/  

f:w?pE  
    审计风险 audit risk [`[|l  
uEP*iPLD@  
    检查风险 detection risk Tc:)- z[o  
D& i94\vVa  
    重大错报风险 risk of material misstatement in audit report RFcv^Xf  
(Q!}9K3  
cn3 \k
T*  
    风险评估 risk evaluation 3m)0 z{n  
gp?uHKsM  
    分析复核程序 analytical review procedures EwT"uL*V;  
[Ek7b*  
    内部控制 internal control eHZws`W  
1{.|+S Z!  
    局限性 limitation Y %^w:|f^  
,HV(l+k {|  
    控制环境 control environment P=Jo+4O  
q`a'gJx#y  
yYYSeH  
    信息系统与沟通 information system and communication &64h ;P<  
vWv"  
    符合性测试 compliance test 6l1jMm|= X  
j0aXyLNX  
    控制测试 control test -20bPiM$A  
KC6.Fr{  
    报表层次重大错报 material misstatement on level of financial statement c_pr  
!hy-L_wL]  
MrFQ5:=  
    认定层次重大错报 material misstatement on level of assertion }C?'
BRX  
OLGE!&!>  
uyWunpT  
    实质性程序 substantial procedures O+]ZyHnB  
#A/  
    舞弊 fraud sb*G!8j  
*n ]GsOOn  
    审计抽样 sampling @n /nH?L  
I6av6 t}  
    抽样风险 sampling risk ie95rZp  
mdg8,n  
    非抽样风险 non-sampling risk ZJJY8k `  
`UaD6Mc<Mz  
    统计抽样 statistical sampling f~R(D0@  
s^9Voi.y  
^ VyKd  
    非统计抽样 non-statistical sampling ueWEc^_>  
|aS.a&vwR  
    销售与收款循环审计 Sales and receivables cycle 9;u@q%;!k  
&PHTpkaam  
    采购与付款循环审计 Purchases and payables cycle {\1?ZrCI&  
4k 1xy##  
    存货与仓储循环审计 Inventory recording cycle yx[/|nZDC4  

7xlkZF  
    监盘 physical inspection xLajso1g69  
my1@41 H  
    筹资与投资循环审计 Investment and finance cycle ET*SB  
)2o?#8J  
    货币资金审计 Audit of monetary assets {dlXLx!B  
!9e=_mY  
    完成审计工作 finish the audit work eM6<%?b  
SKN`2hD  
    期初余额 opening balance adcE'fA<_  
    期后事项 events after the balance sheet date Wvh#:Z  
d7y[0<xM  
    或有事项 contingent evens RbnVL$c  
qInR1r<  
    试算平衡表 trail balance K5h  
(5YM?QAd  
    审计报告  Audit report (%6P0*  
T'9'G M  
     标题 title :3Ox~o  
,&.!?0+  
    收件人 receiver 2F.;;A
b  
T7%S # 0,p  
    引言段 introduction PC8Q"O  
^^$s%{ep"  
    管理层对财务报表的责任段 management’s responsibility for the financial statements tDcT%D {:  
K69'6?#  
    注册会计师的责任段 auditor’s responsibility .`eN8Dl1  
S%>]q s  
    审计意见段 opinion 7n<{tM  
J/$&NWF  
    注册会计师的监管和盖章auditor’s signature (w3YvG.  
LEdh!</'24  
b8UO,fY q  
    会计师事务所的名称、地址和盖章auditor’s address qyTU8Wp  

U8?mc  
    报告日期 date of the Auditor’s report g3y~bf  
CHX#^0m.  
    无保留意见 unqualified audit report /([kh~a  
_B<X`L =  
k y7Gwc  
    非无保留意见 modified audit report ! F$6-0%  
Ti5-6%~&  
    保留意见 qualified opinion  }my`K  
lL3U8}vn  
    无法表示意见 disclaimer bY :x8fl  
I\ob7X'Xu!  
,f>k%_U}  
    否定意见 adverse g) jYFfGfH  
U[MA)41