[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 gec<5Ewg  
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    毕马威 KPMG VLN=9  
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    德勤 Deloitte Touche Tohmatsu sn/^#Aa=N  
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    安然 Enron F>)u<f,C  
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    国际会计师联合会 IFAC ^:\|6`{n  
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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 W{At3Bfy  
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    美国注册会计师协会 AICPA 8k]'P*9ulz  
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    中国注册会计师协会 CICPA 7<oLe3fbM  
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    内部审计 internal audit j{IAZs#@>  
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    政府审计 public sector audit WsTbqR)W%  
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    账项基础审计 accounting number-based audit !!b5vzyve  
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    风险导向审计方法 risk-oriented audit approach g9H~\w  
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    其他鉴证业务 audit related services S`BLwnU`#  
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    审阅业务 review !%_Z>a  
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    有限责任合伙制 limited liability partnerships, LLPs > F&Wuf  
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    注册会计师职业道德规范 code of ethics for professional accountants KRf$VbuL  
　　　　　　　　　　　 Rules of professional conduct 8=FP92X  
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    独立 independence G\?fWqx  
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    客观 objectivity aIpD f| ~  
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    公正 integrity =LL5E}xP  
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    专业胜任能力 professional competence RRqHo~*0  
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    应有关注 due care 3<1Uq3Pa  
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    保密 confidentiality confidence FylL7n  
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    职业行为 professional conduct F``$}]9KHD  
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    技术准则 technical standards XL>cTM  
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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 U,yU-8z/  
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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. 8rAOs\ys  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. MU4/arXy  
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    更换会计师事务所 Changes in professional appointments -@X?~4Idz  
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    鉴证业务 assurance services w>>)3:Ytd  
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    全面质量管理 quality control of audit Lg0Vn&k  
　　　　　　 Enforce the ethical guidance 2`tdH|Z`  
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    注册会计师的法律责任Professional responsibility 1Y
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    诉讼爆炸 litigation explosion 0)`{]&  
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    违约 breach the contract G=W!$( :  
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    过失 negligence /Misconduct ]fvU}4!  
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    审计目标 audit objectives P9=L?t.  
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    财务报表认定： financial statement assertions x
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    完整性 completeness {j i;~9'Q  
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    准确性和计价 measurement and valuation B?`n@/  
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    分类和可理解性 classification and understandability v'nM=   
　　　　　　　 presentation and disclosure =!u9]3)  
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    财务报表循环 cycles  lc9aDt  
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    截止 cut-off d\Cx(Lb[  
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    审计任务约定书 the letter of engagement rI34K~ P  
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    管理层声明书 report of the directors’ responsibilities for the financial statement jY>|>]4X  
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    审计证据 audit evidence >^}nk04  
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    审计工作底稿 audit working paper ?mKj+Bk2  
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    审计记录 audit records >;V ?s]  
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    计划工作 planning ~XAtt\WS  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. ]-h$CJSY  
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    审计风险 audit risk YT7,=k _  
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    检查风险 detection risk 3 $7TeqfAC  
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    重大错报风险 risk of material misstatement in audit report BG:l Zj'I  
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    风险评估 risk evaluation ;%"YA  
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    分析复核程序 analytical review procedures SN2X{Q|*  
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    内部控制 internal control P|}~=2J  
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    局限性 limitation R^zTgyr  
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    控制环境 control environment
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    符合性测试 compliance test I)$`@.  
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    控制测试 control test RqTW$94RD  
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    报表层次重大错报 material misstatement on level of financial statement 6GVj13Nr  
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    认定层次重大错报 material misstatement on level of assertion nLK%5C  
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    实质性程序 substantial procedures zt/p'khP3  
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    舞弊 fraud ,a_F[uK  
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    审计抽样 sampling :@LFNcWE  
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    抽样风险 sampling risk O+Z[bis`  
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    非抽样风险 non-sampling risk )@DT^#zR  
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    统计抽样 statistical sampling y- S]\tu  
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    非统计抽样 non-statistical sampling Zw(*q?9\  
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    销售与收款循环审计 Sales and receivables cycle TbyQ'MbUv  
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    采购与付款循环审计 Purchases and payables cycle i9}n\r0=c  
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    存货与仓储循环审计 Inventory recording cycle ;OW`(jC  
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    监盘 physical inspection >@^z?nb  
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    筹资与投资循环审计 Investment and finance cycle x#yL&+'?Mj  
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    货币资金审计 Audit of monetary assets _%Q\G,a;  
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    完成审计工作 finish the audit work N*JWd  
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    期初余额 opening balance cWIX!tc8  
    期后事项 events after the balance sheet date GC ul6,w  
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    或有事项 contingent evens P\bW kp0  
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    试算平衡表 trail balance V
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    审计报告  Audit report j
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     标题 title c0ET]  
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    引言段 introduction 88Yp0T<1  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements _5#f9,m1  
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    注册会计师的责任段 auditor’s responsibility J'tc5Ip!}V  
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    审计意见段 opinion /yn1MW[.  
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    注册会计师的监管和盖章auditor’s signature 4A0R07"  
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    会计师事务所的名称、地址和盖章auditor’s address cF_`m  
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    报告日期 date of the Auditor’s report &O5%6Sv3d  
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    无保留意见 unqualified audit report l epR}  
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    非无保留意见 modified audit report %YefTk8cr,  
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    保留意见 qualified opinion F>&Q5Kl R  

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    无法表示意见 disclaimer 6grJoim|  
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    否定意见 adverse W fkm'BnV  
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