[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers sWCm[HpG  
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    安永 Ernst & Young 7%FZXsD  
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    毕马威 KPMG zjZTar1Re  
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    德勤 Deloitte Touche Tohmatsu ]<?)(xz  
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    安达信 Arthur Anderson `ha:Gf
 
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    安然 Enron 32FGDM  
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    国际会计师联合会 IFAC +B|X k[  
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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 ?i
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    美国注册会计师协会 AICPA N9|.D.#MF  
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    中国注册会计师协会 CICPA qP'g}Pc  
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    审计 audit YY
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    内部审计 internal audit @h,$&=HY  
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    政府审计 public sector audit
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    账项基础审计 accounting number-based audit LkB!:+v |B  
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    风险导向审计方法 risk-oriented audit approach p>
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    其他鉴证业务 audit related services gD=5M\  
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    审阅业务 review :J-5Q]#  
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    有限责任公司制 limited liability companies, LLCs cN>i3}fq  
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    有限责任合伙制 limited liability partnerships, LLPs 9v2 ;  
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    注册会计师职业道德规范 code of ethics for professional accountants _q4m7C<  
　　　　　　　　　　　 Rules of professional conduct $ 3B?  
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    独立 independence 0M98y!A 5^  
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    客观 objectivity !17Z\Ltqyj  
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    公正 integrity d~8~RT2 m  
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    专业胜任能力 professional competence j!)p NZW.<  
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    应有关注 due care 8E[`H  
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    保密 confidentiality confidence H\bIO!vb  
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    职业行为 professional conduct &Qjl|2  
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    技术准则 technical standards oy: MM  
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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 $SR]7GZ  
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    费用 fee AoeW<}MO  
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    佣金 commission :5J6r j;_  
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    经济利益 interest mO.U)tL[  
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    经济利益的冲突 conflicts of interest pnJT ]?},  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. ,eCXT=6  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ppK CY4  
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    更换会计师事务所 Changes in professional appointments Ao$z)<d'  
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    国际趋同 global convergence /international convergence wP"|$HN  
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    鉴证业务 assurance services C|LQYz- {  
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    全面质量管理 quality control of audit RC%r7K f  
　　　　　　 Enforce the ethical guidance F DX+  
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    注册会计师的法律责任Professional responsibility uD5yw#`  
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    “深口袋”理论 deep-pocket theory K~T\q_ZPZ  
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    创新会计处理 creative accounting 89mre;v`  
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    诉讼爆炸 litigation explosion MX,0gap  
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    违约 breach the contract ulJ
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    过失 negligence /Misconduct <t{AY^:r  
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    欺诈 cheat / illegal acts ,$$$_+m\  
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    审计目标 audit objectives  _Qc\v0%  
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    怀疑态度 suspend . *xq =  
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    财务报表认定： financial statement assertions QPE.b-S  
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    存在 existence k|'Mh0G0  
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    权利与义务 rights and obligations ZH_4'm!^g|  
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    发生 occurrence NI:N W-!  
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    完整性 completeness X{9o8 *V  
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    准确性和计价 measurement and valuation t'x:fO?cp  
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    分类和可理解性 classification and understandability ;@~*z4U  
　　　　　　　 presentation and disclosure #!# X3j  
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    财务报表循环 cycles )m;qv'=!  
    Sales and receivables cycle Fxx2vTV4ag  
    Purchases and payables cycle :=v{inN  
    Wages and salaries cycle wJ*
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    Petty cash cycle UyKG$6F?3  
    Inventory recording cycle Nj&%xe>].  
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    截止 cut-off N2s%p6RMPD  
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    审计任务约定书 the letter of engagement G$uOk?R#5c  
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    管理层声明书 report of the directors’ responsibilities for the financial statement TFDCo_>o  
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    审计证据 audit evidence }(EOQ2TI  
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    审计工作底稿 audit working paper q%Jy
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    审计记录 audit records L#q9_-(#  
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    计划工作 planning &})d%*n  
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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. ]Ja8i%LjOG  
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    审计风险 audit risk 1y-lZ}s_  
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    检查风险 detection risk G2{M#H  
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    重大错报风险 risk of material misstatement in audit report k&iScMgCTH  
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    风险评估 risk evaluation _Ge^ -7  
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    分析复核程序 analytical review procedures fB,1s}3Hn  
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    内部控制 internal control rnv7L^9^A  
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    局限性 limitation ; =\5$J9  
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    控制环境 control environment wW! r}I#  
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    信息系统与沟通 information system and communication C2=iZ`Z> T  
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    符合性测试 compliance test 3_*Xk. .d  
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    控制测试 control test \M"^Oe{Dy?  
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    报表层次重大错报 material misstatement on level of financial statement hi D7tb=g~  
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    认定层次重大错报 material misstatement on level of assertion Q}?N4kg  
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    实质性程序 substantial procedures j YIV^o 0  
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    舞弊 fraud }vUlTH  
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    审计抽样 sampling ]pRfY9w  
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    抽样风险 sampling risk ,rB9esxic  
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    非抽样风险 non-sampling risk %] [$y7  
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    统计抽样 statistical sampling '
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    非统计抽样 non-statistical sampling "H="Ip!s  
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    销售与收款循环审计 Sales and receivables cycle 0gOrW=  
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    采购与付款循环审计 Purchases and payables cycle JXLWRe  
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    存货与仓储循环审计 Inventory recording cycle &J^4Y!gt  
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    监盘 physical inspection =2nn "YVP  
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    筹资与投资循环审计 Investment and finance cycle  "0H56#eW  
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    货币资金审计 Audit of monetary assets ^#BGA| j  
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    完成审计工作 finish the audit work O\4+_y  
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    期初余额 opening balance ,u&tB|,W,  
    期后事项 events after the balance sheet date ||=[kjG~  
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    或有事项 contingent evens XYb^Cs;  
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    试算平衡表 trail balance 2]V>J  
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    审计报告  Audit report o=-Vt,2{  
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     标题 title GDHK.?GY  
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    收件人 receiver mWli}j#  
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    引言段 introduction b.R!2]T]i^  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements SE;Tujwhqi  
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    注册会计师的责任段 auditor’s responsibility ~[|V3h4v  
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    审计意见段 opinion .# 6n  
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    注册会计师的监管和盖章auditor’s signature @e!Zc3  
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    会计师事务所的名称、地址和盖章auditor’s address IpWy)B>Fl3  
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    报告日期 date of the Auditor’s report MX!u$ei  
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    无保留意见 unqualified audit report 0 %xR<<gir  
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    非无保留意见 modified audit report f0uUbJ5  
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    保留意见 qualified opinion O{k89{  
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    无法表示意见 disclaimer >=- GD2WK  
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    否定意见 adverse ~L%Pz0Gg  
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