[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers &sllM  
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    安永 Ernst & Young C$hsR&  
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    毕马威 KPMG $M8'm1R9  
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    德勤 Deloitte Touche Tohmatsu 6lhVwgy3A  
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    安达信 Arthur Anderson JDs<1@ \  
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    安然 Enron #8RQ7|7b|  
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    世通 worldcom ooq>/OI0  
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    国际会计师联合会 IFAC SAoqq  
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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 e ^FS/=  
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    美国注册会计师协会 AICPA AV'>  
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    中国注册会计师协会 CICPA Wt8 RC  
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    审计 audit EmH{G  
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    内部审计 internal audit +
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    政府审计 public sector audit igp4[Hj  
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    账项基础审计 accounting number-based audit !At_^hSqz  
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    风险导向审计方法 risk-oriented audit approach qmK!d<4  
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    其他鉴证业务 audit related services w7 QIKsI0  
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    审阅业务 review Mz06cw&  
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    有限责任公司制 limited liability companies, LLCs IlE! zRA  
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    有限责任合伙制 limited liability partnerships, LLPs E`X+fJx  
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    注册会计师职业道德规范 code of ethics for professional accountants "#9WF}  
　　　　　　　　　　　 Rules of professional conduct x,>=X`T  
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    独立 independence :&a|8Wi[W  
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    客观 objectivity %xg"e O2x  
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    公正 integrity 6=&  wY  
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    专业胜任能力 professional competence q/Gy&8 K  
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    应有关注 due care n,0}K+}  
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    保密 confidentiality confidence n3)g{K^  
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    职业行为 professional conduct r)b`3=   
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    技术准则 technical standards dJ|]W|q<  
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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
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    费用 fee l&C% oW  
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    佣金 commission Ohjqdv@  
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    经济利益 interest 1.';:/~(  
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    经济利益的冲突 conflicts of interest NfN#q:w1  
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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. F\
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ?G3OAx?<  
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    更换会计师事务所 Changes in professional appointments ir\   
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    国际趋同 global convergence /international convergence G q:7d]c~T  
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    鉴证业务 assurance services !,1~:*:  
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    全面质量管理 quality control of audit hZ%Ie%~n  
　　　　　　 Enforce the ethical guidance =g&0CFF<  
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    注册会计师的法律责任Professional responsibility PCFm@S@Q  
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    “深口袋”理论 deep-pocket theory ?n_Y_)9  
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    创新会计处理 creative accounting &'(:xjN  
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    诉讼爆炸 litigation explosion \(Hg_]>m  
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    违约 breach the contract r_o2d8  
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    过失 negligence /Misconduct ,@2O_O`:  
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    欺诈 cheat / illegal acts yCQpqh  
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    审计目标 audit objectives Pl 5+Oo  
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    怀疑态度 suspend 1*=[% d7  
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    财务报表认定： financial statement assertions uT=sDWD:  
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    存在 existence 8T1`TGSFC  
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    权利与义务 rights and obligations /.}&yRR  
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    发生 occurrence {E@@14]g  
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    完整性 completeness n2TvPt\  
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    准确性和计价 measurement and valuation 4}l,|7_&I  
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    分类和可理解性 classification and understandability
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　　　　　　　 presentation and disclosure J]Y." hi  
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    财务报表循环 cycles 4cs`R+]o  
    Sales and receivables cycle <iL+/^#  
    Purchases and payables cycle _~6AUwM  
    Wages and salaries cycle %Uuhi&PA-l  
    Petty cash cycle gB resHrlH  
    Inventory recording cycle BPC$ v\a  
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    截止 cut-off kkqrlJO|  
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    审计任务约定书 the letter of engagement %1e`R*I  
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    管理层声明书 report of the directors’ responsibilities for the financial statement x!W
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    审计证据 audit evidence A87Tyk2Pi  
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    审计工作底稿 audit working paper D<nTo&m_  
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    审计记录 audit records #
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    计划工作 planning O^ f[ugs  
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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. Lw-)ijBW  
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    审计风险 audit risk ^ W'\8L  
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    检查风险 detection risk h/P Wi<R i  
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    重大错报风险 risk of material misstatement in audit report [7L1y) I(  
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    风险评估 risk evaluation S[*e K Z  
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    分析复核程序 analytical review procedures Lt=#tu&d  
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    内部控制 internal control [f^~Z'TIN/  
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    局限性 limitation <r9J+xh*p  
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    控制环境 control environment A2F+$N  
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    信息系统与沟通 information system and communication } fSbH  
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    符合性测试 compliance test XKMJsEPsW  
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    控制测试 control test \'j%q\Bl;  
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    报表层次重大错报 material misstatement on level of financial statement e>"{nO
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    认定层次重大错报 material misstatement on level of assertion c_ &iGQ  
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    实质性程序 substantial procedures |PTL!>ym2  
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    舞弊 fraud [+>$'Du  
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    审计抽样 sampling ;V`~'357%  
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    抽样风险 sampling risk 1+Ja4`o,iS  
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    非抽样风险 non-sampling risk wGAN"K:e  
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    统计抽样 statistical sampling Nqewtn9n  
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    非统计抽样 non-statistical sampling jbfMTb4  
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    销售与收款循环审计 Sales and receivables cycle zgqe@;{  
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    采购与付款循环审计 Purchases and payables cycle ,,b_x@y*  
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    存货与仓储循环审计 Inventory recording cycle X~%Wg*Hm  
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    监盘 physical inspection prhFA3 rW.  
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    筹资与投资循环审计 Investment and finance cycle OZ$u&>916  
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    货币资金审计 Audit of monetary assets e#SNN-hKsJ  
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    完成审计工作 finish the audit work ]p@7[8}  
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    期初余额 opening balance vQYd!DSh  
    期后事项 events after the balance sheet date d),@&MSN  
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    或有事项 contingent evens p*n$iroy_{  
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    试算平衡表 trail balance Z'PL?;&+R  
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    审计报告  Audit report $Ob]JAf}  
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     标题 title 86.!sQ8b  
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    收件人 receiver +TA(crD  
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    引言段 introduction jpT!di  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements H\8.T:>  
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    注册会计师的责任段 auditor’s responsibility pBh[F5  
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    审计意见段 opinion hFyN|Dqhds  
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    注册会计师的监管和盖章auditor’s signature \d]&}`'4{f  
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    会计师事务所的名称、地址和盖章auditor’s address ]oXd|[G  
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    报告日期 date of the Auditor’s report %[&cy'  
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    无保留意见 unqualified audit report Td X6<fVV  
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    非无保留意见 modified audit report 
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    保留意见 qualified opinion 0 l G\ QT  
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    无法表示意见 disclaimer Kx ?}%@ b  
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    否定意见 adverse w C..LdSR  
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