[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers IeBb#Qedz  
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    安永 Ernst & Young K|.!)L  
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    毕马威 KPMG *.
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    德勤 Deloitte Touche Tohmatsu el,n5OZ7  
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    安达信 Arthur Anderson )X-TJ+d  
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    安然 Enron K|-RAjE  
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    世通 worldcom If(IG]>`D  
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    国际会计师联合会 IFAC
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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 on0>_-n)  
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    美国注册会计师协会 AICPA *5;#+%A  
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    中国注册会计师协会 CICPA 84maX'  
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    审计 audit W>`#`u  
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    内部审计 internal audit xGymQ|y84  
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    政府审计 public sector audit ~UV$(5&-  
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    账项基础审计 accounting number-based audit O
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    风险导向审计方法 risk-oriented audit approach < 5#}EiT5  
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    其他鉴证业务 audit related services 5*7 \Yjk?  
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    审阅业务 review k/V:QdD Sb  
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    有限责任公司制 limited liability companies, LLCs h^"OC$  
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    有限责任合伙制 limited liability partnerships, LLPs C\p _  
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    注册会计师职业道德规范 code of ethics for professional accountants j /=4f�  
　　　　　　　　　　　 Rules of professional conduct ^{Y9!R*9U*  
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    独立 independence j#)K /`  
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    客观 objectivity _m|Tr*i8  
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    公正 integrity F%>`?NG+c  
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    专业胜任能力 professional competence A&6qt  
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    应有关注 due care kI>PaZ`i)  
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    保密 confidentiality confidence > H(o=39s  
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    职业行为 professional conduct <:UP  
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    技术准则 technical standards B7!dp`rPp  
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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 <rpXhcR  
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    费用 fee BTu_$5F  
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    佣金 commission nJ-U*yz  
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    经济利益 interest Fxr$j\bm  
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    经济利益的冲突 conflicts of interest R87e"m/C%  
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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|fQbkfw  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. +kK6G#c  
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    更换会计师事务所 Changes in professional appointments \E<t'\>@ X  
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    国际趋同 global convergence /international convergence E}WO?xxv74  
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    鉴证业务 assurance services Ev7fvz =  
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    全面质量管理 quality control of audit H_CX5=Nq^  
　　　　　　 Enforce the ethical guidance ]FLi^}ct  
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    注册会计师的法律责任Professional responsibility o@&dd NO  
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    “深口袋”理论 deep-pocket theory i #%17}  
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    创新会计处理 creative accounting d]*a:>58  
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    诉讼爆炸 litigation explosion nrpxZA  
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    违约 breach the contract tM$w0Cj  
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    过失 negligence /Misconduct GDW$R`2  
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    欺诈 cheat / illegal acts CI )89`  
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    审计目标 audit objectives ?Gq|OT8  
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    怀疑态度 suspend 2-<i#nA3  
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    财务报表认定： financial statement assertions ,'m<YTF  
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    存在 existence > v~?Vd(  
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    权利与义务 rights and obligations };:+0k/  
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    发生 occurrence ,L" 1Ah  
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    完整性 completeness FesXY856E  
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    准确性和计价 measurement and valuation BSGC.>$s  
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    分类和可理解性 classification and understandability &ZRriqsQg  
　　　　　　　 presentation and disclosure vThK@P!s  
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    财务报表循环 cycles v?U;o&L(  
    Sales and receivables cycle &z@~n  
    Purchases and payables cycle /8(\AuDT  
    Wages and salaries cycle I+?9}t  
    Petty cash cycle E26zw9d  
    Inventory recording cycle J\BTrN7  
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    截止 cut-off k-$5H~(PZ  
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    审计任务约定书 the letter of engagement D[7+xAwS  
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    管理层声明书 report of the directors’ responsibilities for the financial statement <R TAO2  
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    审计证据 audit evidence =q%Q^  
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    审计工作底稿 audit working paper 9Dq^x&
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    审计记录 audit records 7Z#r9Vr  
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    计划工作 planning vnNX)$f  
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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. #^+C kHX  
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    审计风险 audit risk }, < dGmkx  
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    检查风险 detection risk m+t<<5I[-  
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    重大错报风险 risk of material misstatement in audit report Y;X_E7U  
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    风险评估 risk evaluation Z?Cl5o&lb  
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    分析复核程序 analytical review procedures ,eI2#6w|C  
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    内部控制 internal control n#2tFuPE  
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    局限性 limitation N-0kB vo  
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    控制环境 control environment KI@ OEy  
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    信息系统与沟通 information system and communication gQ<>S  
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    符合性测试 compliance test *{t]fds  
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    控制测试 control test >TB"Ez09  
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    报表层次重大错报 material misstatement on level of financial statement >1}RiOd3  
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    认定层次重大错报 material misstatement on level of assertion /IO<TF(X  
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    实质性程序 substantial procedures 6T?$m7c  
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    舞弊 fraud MO_-7,.y  
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    审计抽样 sampling n A<#A  
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    抽样风险 sampling risk #j+0jFu  
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    非抽样风险 non-sampling risk 8h.Dc&V  
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    统计抽样 statistical sampling :t7M'BSm2z  
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    非统计抽样 non-statistical sampling lpy(un  
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    销售与收款循环审计 Sales and receivables cycle (GeOD V?U  
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    采购与付款循环审计 Purchases and payables cycle PnUYL.v  
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    存货与仓储循环审计 Inventory recording cycle nlq"OzcH04  
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    监盘 physical inspection ~S85+OJ;M  
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    筹资与投资循环审计 Investment and finance cycle [z2jR(+`U  
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    货币资金审计 Audit of monetary assets JZUf-0q  
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    完成审计工作 finish the audit work * NB:"1x  
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    期初余额 opening balance IyV%tOy  
    期后事项 events after the balance sheet date DNyU]+\L[l  
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    或有事项 contingent evens 3d>3f3D8;  
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    试算平衡表 trail balance >.76<fni  
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    审计报告  Audit report evLZ<|  
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     标题 title GGWdMGI/  
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    收件人 receiver hmG^l4B.T  
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    引言段 introduction U9/>}Ni%3G  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements :&'[#%h8  
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    注册会计师的责任段 auditor’s responsibility u&npUw^Va  
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    审计意见段 opinion l2S 1?*  
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    注册会计师的监管和盖章auditor’s signature 1M<;}hJ{/  
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    会计师事务所的名称、地址和盖章auditor’s address o6@`aU  
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    报告日期 date of the Auditor’s report fhp+Ep!0Y  
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    无保留意见 unqualified audit report *$Tz g!/  
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    非无保留意见 modified audit report 5_yu4{@;y  
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    保留意见 qualified opinion _enS_R  
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    无法表示意见 disclaimer -h`[w:  
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    否定意见 adverse [izP1A$r#Q  
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