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[知识整理]审计中常用的审计术语 [复制链接]

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离线sabrina
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-10
— 本帖被 阿文哥 从 行业会计 移动到本区(2012-06-25) —
普华永道 Princewater - houseCoopers gD10C,{  
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    安永 Ernst & Young +PgUbr[p  
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    毕马威 KPMG BZejqDr*  
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    德勤 Deloitte Touche Tohmatsu Gdmh#pv  
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    世通 worldcom 9pUvw_9MY  
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    国际会计师联合会 IFAC H e ABU(o4  
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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 59mNb:<  
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    美国注册会计师协会 AICPA bwo-9B  
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    中国注册会计师协会 CICPA `q|&;wP.  
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    审计 audit 0 zm)MSg  
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    内部审计 internal audit gw~ %jD-2  
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    政府审计 public sector audit RapHE; <  
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    账项基础审计 accounting number-based audit M2HO!btf  
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    风险导向审计方法 risk-oriented audit approach #:C;VAAp  
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    其他鉴证业务 audit related services J$6h% Eyo  
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    审阅业务 review <i{O\K]9  
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    有限责任合伙制 limited liability partnerships, LLPs h/~:}Bof  
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    注册会计师职业道德规范 code of ethics for professional accountants S Y\ UuZ  
            Rules of professional conduct (ii6w d< *  
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    独立 independence HUqG)t*c1  
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    客观 objectivity qu]ch&"?U  
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    公正 integrity '=MaO@ @  
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    专业胜任能力 professional competence v{{Cj83S+  
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    应有关注 due care dxqVZksg(9  
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    保密 confidentiality confidence U'^AJ2L8  
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    职业行为 professional conduct VBc[(8o  
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    技术准则 technical standards mF!/8qk   
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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 / hUuQDJ  
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    费用 fee W: Rs 0O  
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    经济利益的冲突 conflicts of interest TU ]Ed*'&  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. JFaxxW  
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    更换会计师事务所 Changes in professional appointments .DSn H6O  
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    鉴证业务 assurance services nb(4"|8}  
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    全面质量管理 quality control of audit ;t47cUm6j  
       Enforce the ethical guidance =a rk?<E  
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    注册会计师的法律责任Professional responsibility ;/i"W   
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    过失 negligence /Misconduct 8+vZ9!7  
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    审计目标 audit objectives zb9^ii$g  
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    财务报表认定: financial statement assertions :1u>T3L.z  
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    完整性 completeness -Nmf}`_  
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    准确性和计价 measurement and valuation I V^LY u  
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    分类和可理解性 classification and understandability bGRI^ [8#+  
        presentation and disclosure C>cc! +n%H  
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    财务报表循环 cycles pH#&B_S6z=  
    Sales and receivables cycle O%9Cq}*  
    Purchases and payables cycle VL5kjF3/  
    Wages and salaries cycle )DMu`cD  
    Petty cash cycle $oE 4q6b  
    Inventory recording cycle ^7q=E@[e  
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    截止 cut-off Orh5d 7+S  
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    审计任务约定书 the letter of engagement x$CpUy{6  
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    管理层声明书 report of the directors’ responsibilities for the financial statement !boKrSw  
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    审计证据 audit evidence vVyO}Q`  
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    审计工作底稿 audit working paper MSeO#X  
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    审计记录 audit records y:4Sw#M%(  
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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. `Q26Dk  
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    审计风险 audit risk }SitT\%  
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    检查风险 detection risk .u7d  
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    重大错报风险 risk of material misstatement in audit report #BS]wj2#  
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    风险评估 risk evaluation ?y<n^`  
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    分析复核程序 analytical review procedures PkDL\Nqe  
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    内部控制 internal control 6(9Ta'ywZ  
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    局限性 limitation dMGu9k~u  
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    控制环境 control environment O#O~A |  
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    信息系统与沟通 information system and communication lNsPwyCoj  
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    符合性测试 compliance test D\ ({]oj]  
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    控制测试 control test TeqFy(Dr  
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    报表层次重大错报 material misstatement on level of financial statement 6./&l9{h+  
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    认定层次重大错报 material misstatement on level of assertion $L</{bXW  
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    实质性程序 substantial procedures N)poe2[  
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    舞弊 fraud W[^XG\  
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    审计抽样 sampling ! FHNKh  
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    抽样风险 sampling risk }i[i{lKj  
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    非抽样风险 non-sampling risk =m}{g/Bk  
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    统计抽样 statistical sampling #S<>+,Lk  
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    非统计抽样 non-statistical sampling sK?[ 1BI  
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    销售与收款循环审计 Sales and receivables cycle AZl=w`;/O%  
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    采购与付款循环审计 Purchases and payables cycle rcI(6P<*  
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    存货与仓储循环审计 Inventory recording cycle .\U+`>4av  
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    监盘 physical inspection P:*'x9`  
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    筹资与投资循环审计 Investment and finance cycle ?WAlW,H>  
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    货币资金审计 Audit of monetary assets +e ?ixvld  
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    完成审计工作 finish the audit work {ReAl_Cm  
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    期初余额 opening balance $oxPmELtpe  
    期后事项 events after the balance sheet date ;7m>40W  
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    或有事项 contingent evens :eIB K  
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    试算平衡表 trail balance "r"Y9KODm  
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    审计报告  Audit report :nwcO3~`  
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     标题 title i(c2NPbX  
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    收件人 receiver PKjA@+  
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    引言段 introduction ,YkQJ$  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 4yBe(&N-d  
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    注册会计师的责任段 auditor’s responsibility &0>{mq}p,:  
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    审计意见段 opinion tS!~> X  
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    注册会计师的监管和盖章auditor’s signature .IKK.G  
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    会计师事务所的名称、地址和盖章auditor’s address 5T   
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    报告日期 date of the Auditor’s report Hy `r}+  
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    无保留意见 unqualified audit report 7PisX!c,h  
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    非无保留意见 modified audit report *50Ykf  
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    保留意见 qualified opinion }XXE hO O  
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    无法表示意见 disclaimer nEGku]pCH{  
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    否定意见 adverse Ko%rB+d  
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