[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers t)Mi,ljY[  
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    安永 Ernst & Young LD~/*  
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    毕马威 KPMG ,f;YJHEx8  
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    德勤 Deloitte Touche Tohmatsu +84JvOkWi  
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    安达信 Arthur Anderson 3"Y |RSy  
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    安然 Enron S0 AaJty  
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    世通 worldcom :NJ(QkTZv  
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    国际会计师联合会 IFAC 8
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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 G92Ya^`  
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    美国注册会计师协会 AICPA 7LM?<lp]  
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    中国注册会计师协会 CICPA i+)9ItZr  
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    审计 audit kCO`JAH#  
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    内部审计 internal audit G:HPd.ay  
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    政府审计 public sector audit D)ZG
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    账项基础审计 accounting number-based audit Yz?4eSa/  
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    风险导向审计方法 risk-oriented audit approach c5& _'&  
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    其他鉴证业务 audit related services Uk=-A @q  
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    审阅业务 review l cHqg   
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    有限责任公司制 limited liability companies, LLCs mlsM;Ad2  
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    有限责任合伙制 limited liability partnerships, LLPs xU4,Rcgo  
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    注册会计师职业道德规范 code of ethics for professional accountants vKv!{>,v9Z  
　　　　　　　　　　　 Rules of professional conduct 3_:J`xX(4  
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    独立 independence |#p`mc%f~\  
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    客观 objectivity UE2!,Z,  
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    公正 integrity "Zo<$p3]  
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    专业胜任能力 professional competence 5E|y5|8fb  
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    应有关注 due care +9MoKn=h  
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    保密 confidentiality confidence }pOem}  
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    职业行为 professional conduct 8J}gj7^8  
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    技术准则 technical standards vhA 4ol  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent 9A@/5Z:v5W  
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    费用 fee zGfF.q}  
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    佣金 commission q2o`.f+I  
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    经济利益 interest vkFq/+'U  
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    经济利益的冲突 conflicts of interest I\%a<  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. @WmEcX|  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. x4$#x70?  
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    更换会计师事务所 Changes in professional appointments : MfY8P)  
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    国际趋同 global convergence /international convergence eXN\w]GE  
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    鉴证业务 assurance services ?
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    全面质量管理 quality control of audit ZCP r`H  
　　　　　　 Enforce the ethical guidance l70a&[W  
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    注册会计师的法律责任Professional responsibility g4Y1*`} 2f  
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    “深口袋”理论 deep-pocket theory
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    创新会计处理 creative accounting fVb~j;  
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    诉讼爆炸 litigation explosion :5YL!D/&  
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    违约 breach the contract Bri yy  
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    过失 negligence /Misconduct ku8C#%.m3  
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    欺诈 cheat / illegal acts IE^xk@  
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    审计目标 audit objectives 2=\} 0  
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    怀疑态度 suspend r |H 1Yy  
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    财务报表认定： financial statement assertions ,QB]y|:  
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    存在 existence YadG05PDe  
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    发生 occurrence J~}%j.QQ7  
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    完整性 completeness {5GXN!f  
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    准确性和计价 measurement and valuation W(gOidKKz  
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    分类和可理解性 classification and understandability TJ_<21a  
　　　　　　　 presentation and disclosure nzcXL =^r3  
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    财务报表循环 cycles sGAOK%28  
    Sales and receivables cycle f/?uosS  
    Purchases and payables cycle bgk+PQ#S-  
    Wages and salaries cycle o_i N(K  
    Petty cash cycle k_o$ Ci  
    Inventory recording cycle k1.h|&JJN  
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    截止 cut-off ~K7$ZM  
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    审计任务约定书 the letter of engagement y#B4m`9  
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    管理层声明书 report of the directors’ responsibilities for the financial statement s"'ns  
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    审计证据 audit evidence M^89]woC  
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    审计工作底稿 audit working paper 6zZT5 Kn  
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    审计记录 audit records OsrHA  
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    计划工作 planning vWs#4JoG  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. q*^m8  
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    审计风险 audit risk =$wQA  
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    检查风险 detection risk w$evAPuz^  
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    重大错报风险 risk of material misstatement in audit report x@p1(V.  
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    风险评估 risk evaluation !q8"Q t  
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    分析复核程序 analytical review procedures W6A-/;S\
 
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    内部控制 internal control 8 U<$u,WS  
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    局限性 limitation Fy#7<Hp  
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    控制环境 control environment SR$?pJh D%  
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    信息系统与沟通 information system and communication M/abd 7q  
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    符合性测试 compliance test 7%sx["%@  
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    控制测试 control test qy( kb(J  
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    报表层次重大错报 material misstatement on level of financial statement .5E6MF  
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    认定层次重大错报 material misstatement on level of assertion Maw$^Tz,  
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    实质性程序 substantial procedures i4dy0j
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    舞弊 fraud  AT -  
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    审计抽样 sampling <Em|0hth  
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    抽样风险 sampling risk ai]KH7  
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    非抽样风险 non-sampling risk eAK=ylF;  
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    统计抽样 statistical sampling p_EWpSOt7  
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    非统计抽样 non-statistical sampling EG J/r  
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    销售与收款循环审计 Sales and receivables cycle iTVepYv4m  
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    采购与付款循环审计 Purchases and payables cycle e% #?B *  
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    存货与仓储循环审计 Inventory recording cycle }PX8#C_P  
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    监盘 physical inspection 303x|y  
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    筹资与投资循环审计 Investment and finance cycle Jl fIYf~  
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    货币资金审计 Audit of monetary assets 2&0#'Tb  
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    完成审计工作 finish the audit work gJJBRn{MI  
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    期初余额 opening balance .|/VD'xV"  
    期后事项 events after the balance sheet date Q[&CtM  
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    或有事项 contingent evens
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    试算平衡表 trail balance 4p&YhV7j)o  

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    审计报告  Audit report Vy+kq_9  
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     标题 title yhxZ^(I  
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    收件人 receiver K}!YXy h  
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    引言段 introduction W744hq@P%  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements '&F PkT:5  
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    注册会计师的责任段 auditor’s responsibility tWI%
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    审计意见段 opinion g]PC6x
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    注册会计师的监管和盖章auditor’s signature WjF#YW\  
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    会计师事务所的名称、地址和盖章auditor’s address (2'q~Z+>'  
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    报告日期 date of the Auditor’s report O/lu0acI  
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    无保留意见 unqualified audit report 7DB!s@"  
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    非无保留意见 modified audit report 'ExTnv ~  
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    保留意见 qualified opinion FfibR\dhY  
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    无法表示意见 disclaimer M<3m/l%`Y  
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    否定意见 adverse 4/QQX;w  
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