[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 0w<vc} {t  
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    毕马威 KPMG 3qggdi  
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    德勤 Deloitte Touche Tohmatsu zO)Bf(  
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    安达信 Arthur Anderson o+
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    安然 Enron @?e+;Sx  
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    世通 worldcom S+2we  
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    国际会计师联合会 IFAC [`(W(0U%  
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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 >=O5=\`  
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    美国注册会计师协会 AICPA DsX+/)d  
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    中国注册会计师协会 CICPA (_IP
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    审计 audit efN5(9*9R  
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    内部审计 internal audit a1#",%{I  
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    政府审计 public sector audit CT{mzC8  
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    账项基础审计 accounting number-based audit BMi5F?Q'G  
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    风险导向审计方法 risk-oriented audit approach  }o[NB  
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    其他鉴证业务 audit related services &a8%j+j  
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    审阅业务 review 4p<c|(f#  
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    有限责任公司制 limited liability companies, LLCs 5D+rR<pD}"  
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    有限责任合伙制 limited liability partnerships, LLPs FQ_a=v  
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    注册会计师职业道德规范 code of ethics for professional accountants H"NBjVRU%  
　　　　　　　　　　　 Rules of professional conduct 7x=-1wbi  
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    独立 independence T3bYj|rh=  
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    客观 objectivity _J&IL!S2  
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    公正 integrity Uc<BLu;  
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    专业胜任能力 professional competence |BEoF[1  
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    应有关注 due care F]GX;<`  
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    保密 confidentiality confidence 1EMrXnv,  
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    职业行为 professional conduct E>c*A40=.n  
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    技术准则 technical standards lw `$( ,  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent \=c@  
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    费用 fee +8}8b_bgH  
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    佣金 commission '$h0l-mQ  
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    经济利益 interest _ |G') 9  
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    经济利益的冲突 conflicts of interest mXT{c=N)w  
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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. ?$@E}t8g\  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. yRWZ/,9x   
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    更换会计师事务所 Changes in professional appointments ~? n)/i("  
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    国际趋同 global convergence /international convergence N)EJP~0  
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    鉴证业务 assurance services T5eJIc3a"  
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    全面质量管理 quality control of audit OzV|z/R2'  
　　　　　　 Enforce the ethical guidance ua!RwSo  
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    注册会计师的法律责任Professional responsibility _|>bOI  
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    “深口袋”理论 deep-pocket theory PEMuIYm$  
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    创新会计处理 creative accounting )U+&XjK  
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    诉讼爆炸 litigation explosion 7&2CLh  
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    违约 breach the contract F~l:WQAj  
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    过失 negligence /Misconduct iza.' Mm~  
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    欺诈 cheat / illegal acts 5N[H@%>QO  
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    审计目标 audit objectives uDMyO<\  
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    怀疑态度 suspend nXW]9zC"/  
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    财务报表认定： financial statement assertions oF.H?lG7`  
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    存在 existence L[Y|K%
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    权利与义务 rights and obligations kOV6O?h  
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    发生 occurrence (!koz'f  
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    完整性 completeness *}Gu'EU  
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    准确性和计价 measurement and valuation {\5-b:#_  
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    分类和可理解性 classification and understandability M7gM#bv>L  
　　　　　　　 presentation and disclosure sx][X itR+  
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    财务报表循环 cycles GI/4<J\  
    Sales and receivables cycle PF]Vt  
    Purchases and payables cycle m@y_Wt  
    Wages and salaries cycle <Q?_],ip  
    Petty cash cycle 6gD|QC~;  
    Inventory recording cycle o[>p  
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    截止 cut-off \2AXW@xE  
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    审计任务约定书 the letter of engagement M5l*D'GE]  
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    管理层声明书 report of the directors’ responsibilities for the financial statement f1CMR4D  
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    审计证据 audit evidence :?$Sb8OuIL  
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    审计工作底稿 audit working paper qr'x0r|<>  
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    审计记录 audit records u8<&F`7j  
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    计划工作 planning ebO`A2V'(  
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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. jHu,u|e0>S  
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    审计风险 audit risk -40'[a9E  
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    检查风险 detection risk +3/k/W  
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    重大错报风险 risk of material misstatement in audit report B8cB Qv  
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    风险评估 risk evaluation IDGQIg  
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    分析复核程序 analytical review procedures :Wyn+  
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    内部控制 internal control o273|*  
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    局限性 limitation IFd )OZ5  
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    控制环境 control environment (C-,ljY
 
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    信息系统与沟通 information system and communication 5"-una>D  
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    符合性测试 compliance test T:K"  
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    控制测试 control test toS(UM n  
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    报表层次重大错报 material misstatement on level of financial statement YVQ_tCC_!  
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    认定层次重大错报 material misstatement on level of assertion :X'*8,]KHH  
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    实质性程序 substantial procedures Fb<n0[m  
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    舞弊 fraud T[5gom  
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    审计抽样 sampling $$haVY&  
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    抽样风险 sampling risk
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    非抽样风险 non-sampling risk d&}pgb-
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    统计抽样 statistical sampling !GlnQ`T  
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    非统计抽样 non-statistical sampling !1ML%}vvB,  
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    销售与收款循环审计 Sales and receivables cycle u~$WH, P3  
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    采购与付款循环审计 Purchases and payables cycle k_,MoDz  
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    存货与仓储循环审计 Inventory recording cycle C>*5=p|T  
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    监盘 physical inspection mND XzT&  
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    筹资与投资循环审计 Investment and finance cycle T?W[Z_D  
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    货币资金审计 Audit of monetary assets UH5w7M  
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    完成审计工作 finish the audit work FhWmO  
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    期初余额 opening balance sCVI 2S!L  
    期后事项 events after the balance sheet date oS~}TR:}  
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    或有事项 contingent evens +
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    试算平衡表 trail balance %0vTA_W  
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    审计报告  Audit report #2h+dk$1  
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     标题 title ?3`q+[:   
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    收件人 receiver CXTt(-FT  
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    引言段 introduction ]\OWZ{T'j  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements :bwM]k*$  
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    注册会计师的责任段 auditor’s responsibility 6 ^Ph '  
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    审计意见段 opinion WElrk:b  
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    注册会计师的监管和盖章auditor’s signature ,:^ N[b   
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    会计师事务所的名称、地址和盖章auditor’s address w TlGJ$D0  
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    报告日期 date of the Auditor’s report cFLd)mt/  
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    无保留意见 unqualified audit report 8 4z6zFv?Q  
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    非无保留意见 modified audit report -n$ewV  
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    保留意见 qualified opinion 3wZ(+<4i  
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    无法表示意见 disclaimer \k;U}Te<  
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    否定意见 adverse fE^uF[-7?  
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