[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young ZnLk :6'  
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    毕马威 KPMG ]bb}[#AY  
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    德勤 Deloitte Touche Tohmatsu *J5RueUG  
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    安达信 Arthur Anderson y$o=\:  
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    安然 Enron a<TL&  
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    国际会计师联合会 IFAC +|)1_NK  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB &\|<3sd(  
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    美国注册会计师协会 AICPA cu!bg+,zl  
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    中国注册会计师协会 CICPA ?0<INS~  
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    审计 audit O)%kl  
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    内部审计 internal audit
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    政府审计 public sector audit a<jE25t  
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    账项基础审计 accounting number-based audit Ja=70ZI^6  
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    风险导向审计方法 risk-oriented audit approach &d3'{~:  
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    其他鉴证业务 audit related services Bye@5D  
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    审阅业务 review
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    有限责任合伙制 limited liability partnerships, LLPs i2a"J&,6O  
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    注册会计师职业道德规范 code of ethics for professional accountants |4> r"  
　　　　　　　　　　　 Rules of professional conduct 0$ 9;pzr  
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    独立 independence 'h6}cw+K  
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    客观 objectivity eOPCYyN  
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    公正 integrity ca3BJWY}J  
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    专业胜任能力 professional competence ?Ga2K  
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    应有关注 due care KR+BuL+L  
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    保密 confidentiality confidence l9NOzAH3  
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    职业行为 professional conduct ciGpluQF  
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    技术准则 technical standards ?I2k6%a  
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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 Hl2f`GZ   
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    费用 fee "ex~LB  
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    佣金 commission YUVc9PV)Ws  
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    经济利益 interest EOPS? @  
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    经济利益的冲突 conflicts of interest 7hN6IP*so  
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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. (\m ulj  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. : >wQwf  
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    更换会计师事务所 Changes in professional appointments `mKlv~$1^  
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    国际趋同 global convergence /international convergence p17|ld`  
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    鉴证业务 assurance services 9oje`Ay  
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    全面质量管理 quality control of audit }}``~  
　　　　　　 Enforce the ethical guidance TvWU[=4Yk  
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    注册会计师的法律责任Professional responsibility ]D?# \|  
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    “深口袋”理论 deep-pocket theory +Y5(
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    创新会计处理 creative accounting yxG:\y b  
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    诉讼爆炸 litigation explosion Z[})40[M  
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    违约 breach the contract 4j. |Y  
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    过失 negligence /Misconduct 2;%#C!TG;  
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    欺诈 cheat / illegal acts jiwpDB&[  
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    审计目标 audit objectives sP6 ):h  
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    怀疑态度 suspend -}_cO|kk  
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    财务报表认定： financial statement assertions 7wiK.99  
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    存在 existence W>}Qer4  
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    权利与义务 rights and obligations
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    发生 occurrence %z-dM` i  
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    完整性 completeness W+d9cM=  
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    准确性和计价 measurement and valuation qPXANx<^  
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    分类和可理解性 classification and understandability VD9 q5tt7  
　　　　　　　 presentation and disclosure CdBthOPX)  
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    财务报表循环 cycles m\*&2Na  
    Sales and receivables cycle C 'B4 mmC  
    Purchases and payables cycle Y]+e Df  
    Wages and salaries cycle ->&BcPLn  
    Petty cash cycle hi;WFyJTu  
    Inventory recording cycle E/wQ+rv  
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    截止 cut-off oF%^ QT"R  
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    审计任务约定书 the letter of engagement ?G4 iOiyt  
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    管理层声明书 report of the directors’ responsibilities for the financial statement U;';"9C2>  
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    审计证据 audit evidence tXf}jU}  
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    审计工作底稿 audit working paper WdTbt  
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    审计记录 audit records ?-pxte8  
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    计划工作 planning F1 <489  
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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. W;fH&r)d@  
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    审计风险 audit risk 8s QQK.N(  
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    检查风险 detection risk 51&|t#8h  
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    重大错报风险 risk of material misstatement in audit report 3xBN10R#  
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    风险评估 risk evaluation \# 7 @a74  
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    分析复核程序 analytical review procedures !?BW_vY  
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    内部控制 internal control =RQ )$ %  
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    局限性 limitation :0nK`$'  
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    控制环境 control environment 2#'rk'X,K  
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    信息系统与沟通 information system and communication IgLVn<5n  
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    符合性测试 compliance test M]J[6EW  
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    控制测试 control test XXXljh6  
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    报表层次重大错报 material misstatement on level of financial statement G5!|y#T  
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    认定层次重大错报 material misstatement on level of assertion {VBR/M(q  
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    实质性程序 substantial procedures .JNcY]V#  
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    舞弊 fraud ~@xT]D!BQ  
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    审计抽样 sampling l &}piC  
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    抽样风险 sampling risk D=2~37CzQ1  
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    非抽样风险 non-sampling risk ,r@xPZPz:e  
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    统计抽样 statistical sampling &8Zeq3~  
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    非统计抽样 non-statistical sampling <BZ_ (H  
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    销售与收款循环审计 Sales and receivables cycle z|uOJ0uK  
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    采购与付款循环审计 Purchases and payables cycle 4/b(Y4$,[r  
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    存货与仓储循环审计 Inventory recording cycle sD{j@WEZ  
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    监盘 physical inspection 9p5= _  
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    筹资与投资循环审计 Investment and finance cycle ` q^(SM  
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    货币资金审计 Audit of monetary assets ^#
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    完成审计工作 finish the audit work B<Ol+)@,}  
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    期初余额 opening balance $Tfm/=e   
    期后事项 events after the balance sheet date >A<D
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    或有事项 contingent evens !-7_ +v>  
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    试算平衡表 trail balance ;3mL^  
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    审计报告  Audit report xF&6e&nv  
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    引言段 introduction ,'=hjIel  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 0Yp>+:#  
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    注册会计师的责任段 auditor’s responsibility hzv3F9.x  
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    审计意见段 opinion ^}hJL7O'  
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    注册会计师的监管和盖章auditor’s signature \Yd4gaY\o  
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    会计师事务所的名称、地址和盖章auditor’s address )J&|\m(e  
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    报告日期 date of the Auditor’s report ,%kmXh  
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    无保留意见 unqualified audit report P8<hvMF  
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    非无保留意见 modified audit report
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    保留意见 qualified opinion VtWT{y5Ec  
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    无法表示意见 disclaimer g>yry}>04%  
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    否定意见 adverse O:._
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