[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers }?HWUAL\  
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    安永 Ernst & Young $FZcvo3@*S  
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    毕马威 KPMG ,kl``w|1M  
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    德勤 Deloitte Touche Tohmatsu 0WyOORuK  
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    安达信 Arthur Anderson IIF <Zkpb  
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    安然 Enron kUr/*an  
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    世通 worldcom tJGK9!MH{(  
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    国际会计师联合会 IFAC {!!8 *ix  
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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 \6pQ&an  
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    美国注册会计师协会 AICPA HYZp=*eb  
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    中国注册会计师协会 CICPA b'vIX< g  
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    审计 audit c4s,T"H  
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    内部审计 internal audit - rI4_Dl  
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    政府审计 public sector audit E 5mYFVK  
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    账项基础审计 accounting number-based audit LCe6](Z  
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    风险导向审计方法 risk-oriented audit approach G+\&8fi0  
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    其他鉴证业务 audit related services +WguWLO"  
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    审阅业务 review t@iw&>8z  
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    有限责任公司制 limited liability companies, LLCs Y^XZ.R  
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    有限责任合伙制 limited liability partnerships, LLPs ?KE:KV[Y  
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    注册会计师职业道德规范 code of ethics for professional accountants zhY]!  
　　　　　　　　　　　 Rules of professional conduct NL'(/|)  
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    独立 independence 6H
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    客观 objectivity AXv-%k};  
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    公正 integrity i8#:y`ai  
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    专业胜任能力 professional competence D}N4*L1  
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    应有关注 due care 6w_TL<S  
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    保密 confidentiality confidence oq,*@5xV2  
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    职业行为 professional conduct 2;w> w#}>  
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    技术准则 technical standards #E#@6ZomT  
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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 zKh<zj  
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    费用 fee +=*ND<$n/E  
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    佣金 commission W'e{2u  
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    经济利益 interest s~c cx"HH  
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    经济利益的冲突 conflicts of interest qV-1aaA  
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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. -oY8]HrXfK  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. *g4Uo{  
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    更换会计师事务所 Changes in professional appointments ~RV9'v4  
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    国际趋同 global convergence /international convergence q77Iq0VR  
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    鉴证业务 assurance services \ )2'+R  
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    全面质量管理 quality control of audit V=Z%y$1Bc  
　　　　　　 Enforce the ethical guidance (Sj<>xgd  
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    注册会计师的法律责任Professional responsibility ]
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    “深口袋”理论 deep-pocket theory { 3 "jn  
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    创新会计处理 creative accounting v7@*dg  
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    诉讼爆炸 litigation explosion <Rz[G+0S=  
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    违约 breach the contract 'G`xD3 E3,  
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    过失 negligence /Misconduct 4%6@MQ[  
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    欺诈 cheat / illegal acts bvT$/(7  
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    审计目标 audit objectives
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    怀疑态度 suspend e|^. N[W  
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    财务报表认定： financial statement assertions GxE`z6%[  
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    存在 existence %mOQIXr1s  
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    权利与义务 rights and obligations JQW7y!Z  
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    发生 occurrence 5 2r\Q}v$  
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    完整性 completeness Tq8U5#NF  
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    准确性和计价 measurement and valuation Bo0T}P~  
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    分类和可理解性 classification and understandability 1b@]^Ue  
　　　　　　　 presentation and disclosure p#>,{  
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    财务报表循环 cycles %B\VY+  
    Sales and receivables cycle qR4-~p8  
    Purchases and payables cycle dSS Ai |}  
    Wages and salaries cycle SN$3cg]z  
    Petty cash cycle :2~2j- m  
    Inventory recording cycle 9 q2x}  
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    截止 cut-off UUvR>5@n  
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    审计任务约定书 the letter of engagement ?O9|  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 2TQ<XHA\  
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    审计证据 audit evidence (62Sc]  
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    审计工作底稿 audit working paper p`'3
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    审计记录 audit records {Ut,x
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    计划工作 planning ) Loh
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. p<B*)1Tj0  
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    审计风险 audit risk {$C "yksr  
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    检查风险 detection risk 6)~7Uf:<v  
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    重大错报风险 risk of material misstatement in audit report [] R8VC>Ah  
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    风险评估 risk evaluation gi8f)MNP?~  
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    分析复核程序 analytical review procedures mqiCn]8G  
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    内部控制 internal control Q6CVMYT  
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    局限性 limitation |gfG\fL3V  
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    控制环境 control environment Pe@*')o*  
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    信息系统与沟通 information system and communication gbFHH,@  
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    符合性测试 compliance test 6<YAoo  
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    控制测试 control test O 2+taB  
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    报表层次重大错报 material misstatement on level of financial statement <{z-<D
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    认定层次重大错报 material misstatement on level of assertion es\Fn#?O  
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    实质性程序 substantial procedures  ixB"6O  
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    舞弊 fraud t~Qj$:\  
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    审计抽样 sampling 4?c0rC<  
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    抽样风险 sampling risk 0*KL*G n  
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    非抽样风险 non-sampling risk Lv>OBHD  
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    统计抽样 statistical sampling D*g K,`  
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    非统计抽样 non-statistical sampling 4UMOC_  
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    销售与收款循环审计 Sales and receivables cycle !fJy7Y  
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    采购与付款循环审计 Purchases and payables cycle e[db?f2!  
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    存货与仓储循环审计 Inventory recording cycle }|],UXk{xB  
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    监盘 physical inspection ##s:Ww  
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    筹资与投资循环审计 Investment and finance cycle D=M'g}l  

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    货币资金审计 Audit of monetary assets <Kk?BRxi  
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    完成审计工作 finish the audit work UTO$L|K  
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    期初余额 opening balance lr)9U7  
    期后事项 events after the balance sheet date w3"%d~/[x  
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    或有事项 contingent evens Wp^ A.  
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    试算平衡表 trail balance <'~6L#>,<  
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    审计报告  Audit report U[hokwZ  
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     标题 title % "^CrG  
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    收件人 receiver M`?ATmYy  
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    引言段 introduction 8(* ze+8  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 1+xi1w}3a  
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    注册会计师的责任段 auditor’s responsibility 8TYoa:pZ  
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    审计意见段 opinion Q}1qt4xy*  
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    注册会计师的监管和盖章auditor’s signature QM {B(zH  
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    会计师事务所的名称、地址和盖章auditor’s address 5qkyi]/U8  
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    报告日期 date of the Auditor’s report ,W>-MPJn[8  
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    无保留意见 unqualified audit report }'h\;8y  
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    非无保留意见 modified audit report f+2mX"Z [F  
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    保留意见 qualified opinion [o.#$(   
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    无法表示意见 disclaimer j +2-Xy'  
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    否定意见 adverse a4",BDx  
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