[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers qr\!*\9  
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    安永 Ernst & Young Q~D`cc|]  
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    毕马威 KPMG t
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    德勤 Deloitte Touche Tohmatsu PQW(EeQ  
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    安达信 Arthur Anderson $S*4r&8ZD  
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    安然 Enron [36,eK  
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    世通 worldcom Dz=k7zRg"  
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    国际会计师联合会 IFAC C8N{l:1f]  
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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 kyh_9K1  
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    美国注册会计师协会 AICPA `7aDEzmJ  
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    中国注册会计师协会 CICPA 8?t"C_>*e  
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    审计 audit 3b'tx!tFN  
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    内部审计 internal audit F-(dRSDNM  
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    政府审计 public sector audit <BWkUZz\P|  
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    账项基础审计 accounting number-based audit XB hb`AG  
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    风险导向审计方法 risk-oriented audit approach k?BJdg)xJ  
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    其他鉴证业务 audit related services Hs"(@eDV&J  
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    审阅业务 review kID[#g'  
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    有限责任公司制 limited liability companies, LLCs S,fCV~Cio?  
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    有限责任合伙制 limited liability partnerships, LLPs U;_[b"SW%  
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    注册会计师职业道德规范 code of ethics for professional accountants )|j[uh6wo  
　　　　　　　　　　　 Rules of professional conduct 80}+MWdo  
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    独立 independence A% Q !^d  
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    客观 objectivity foF19_2 ,  
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    公正 integrity }F6<w{|  
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    专业胜任能力 professional competence ?[TfpAtQ`  
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    应有关注 due care Mpue   
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    保密 confidentiality confidence psh^MX)Q  
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    职业行为 professional conduct =-cwXo{Q.O  
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    技术准则 technical standards $aCd /&  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent aIy*pmpD=  
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    费用 fee NE8 jC7  
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    佣金 commission #TK~eHi  
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    经济利益 interest =rA~7+}  
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    经济利益的冲突 conflicts of interest V~DMtB7  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. @tohNO>  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. WS-dS6Q}  
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    更换会计师事务所 Changes in professional appointments +i ?S  
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    国际趋同 global convergence /international convergence CQ7{1,?2  
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    鉴证业务 assurance services { u{@jp  
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    全面质量管理 quality control of audit JTqDr  
　　　　　　 Enforce the ethical guidance r;9 r!$d  
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    注册会计师的法律责任Professional responsibility -&82$mj  
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    “深口袋”理论 deep-pocket theory # ,uya2!)  
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    创新会计处理 creative accounting j.~!dh$mg  
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    诉讼爆炸 litigation explosion 'K@|3R  
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    违约 breach the contract lN,/3\B  
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    过失 negligence /Misconduct f-6vLX\Vu  
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    欺诈 cheat / illegal acts I{JU-Jk|  
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    审计目标 audit objectives HCK|~k  
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    怀疑态度 suspend o:Qv JcB  
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    财务报表认定： financial statement assertions -?]W*f  
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    存在 existence (%iRaw7hp  
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    权利与义务 rights and obligations !-s!f
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    发生 occurrence PFUO8>!pA\  
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    完整性 completeness "G>3QL+O|  
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    准确性和计价 measurement and valuation ]# t6Jwk  
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    分类和可理解性 classification and understandability Bwr3jV?S  
　　　　　　　 presentation and disclosure y(R? ,wa=]  
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    财务报表循环 cycles /TS=7J#  
    Sales and receivables cycle =U|N=/y#hJ  
    Purchases and payables cycle  u66XN^  
    Wages and salaries cycle 5J8r8`
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    Inventory recording cycle (E,T#uc{  
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    截止 cut-off (}.@b|s  
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    审计任务约定书 the letter of engagement kq\)MQ"/X  
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    管理层声明书 report of the directors’ responsibilities for the financial statement UR:aD_h  
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    审计证据 audit evidence TW !&p"Us+  
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    审计工作底稿 audit working paper :Hxv6  
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    审计记录 audit records #plY\0E@  
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    计划工作 planning EpQ8a[<-3  
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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. Ym;*Y !~[  
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    审计风险 audit risk ;Eu3[[V  
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    检查风险 detection risk o1nURJ!  
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    重大错报风险 risk of material misstatement in audit report @F(mi1QO  
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    风险评估 risk evaluation <\?wAjc,  
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    分析复核程序 analytical review procedures fNGZo  
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    内部控制 internal control _X?^Cy  
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    局限性 limitation .k,YlFvj  
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    控制环境 control environment o M Zq+>  
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    信息系统与沟通 information system and communication 36US5ef  
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    符合性测试 compliance test dH
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    控制测试 control test LR"9D
 
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    报表层次重大错报 material misstatement on level of financial statement f 2l{^E #h  
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    认定层次重大错报 material misstatement on level of assertion +{
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    实质性程序 substantial procedures Mw9 \EhA  
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    舞弊 fraud ToYAW,U[d  
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    审计抽样 sampling Bj7gQ%>H4  
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    抽样风险 sampling risk @IXsy  
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    非抽样风险 non-sampling risk sJNFFOz  
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    统计抽样 statistical sampling m8.U &0  
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    非统计抽样 non-statistical sampling Q|@4bzi)  
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    销售与收款循环审计 Sales and receivables cycle 5xL~`-IA&v  
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    采购与付款循环审计 Purchases and payables cycle f
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    存货与仓储循环审计 Inventory recording cycle JfPD}w  
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    监盘 physical inspection
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    筹资与投资循环审计 Investment and finance cycle m4*@o?Ow  
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    货币资金审计 Audit of monetary assets ^aW Z!gi  
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    完成审计工作 finish the audit work cv`~y'?D  
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    期初余额 opening balance ,~._}E&9I  
    期后事项 events after the balance sheet date A<ynIs<  
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    或有事项 contingent evens <m'ow  
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    试算平衡表 trail balance 4ni3kmvX  
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    审计报告  Audit report Nv"EV;$  
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     标题 title b6*!ACY  
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    收件人 receiver Qa.uMq  
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    引言段 introduction KI+VXH}Y5{  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements e>AE8T  
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    注册会计师的责任段 auditor’s responsibility S.a%  
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    审计意见段 opinion 'g{9@PkGn  
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    注册会计师的监管和盖章auditor’s signature @K!&qw  
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    会计师事务所的名称、地址和盖章auditor’s address y.q(vzg\_  
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    报告日期 date of the Auditor’s report =yy5D$\  
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    无保留意见 unqualified audit report KSrx[q  
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    非无保留意见 modified audit report &>Vfa  
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    保留意见 qualified opinion !e?.6% %   
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    无法表示意见 disclaimer {+@bZ}57  
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    否定意见 adverse 'f?$"U JF  
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