[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers >k}/$R+  
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    安永 Ernst & Young N[bN"'U/1  
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    毕马威 KPMG OLNn3 J  
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    德勤 Deloitte Touche Tohmatsu zm+4Rl(  
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    安达信 Arthur Anderson Qz+d[%Q}x  
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    安然 Enron .)>/!|i  
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    世通 worldcom 0 jP00   
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    国际会计师联合会 IFAC P0ltN  
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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 }c4E 2c  
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    美国注册会计师协会 AICPA ;b?+:L
  
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    中国注册会计师协会 CICPA qTHg[sME  
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    审计 audit o+-Ge J  
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    内部审计 internal audit 90iW-"l+[  
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    政府审计 public sector audit [gkRXP[DGs  
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    账项基础审计 accounting number-based audit S~rVRC"<xo  
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    风险导向审计方法 risk-oriented audit approach 9Ir~X|}\iL  
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    其他鉴证业务 audit related services )SL@>Cij  
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    审阅业务 review 3cfZ!E~^kc  
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    有限责任公司制 limited liability companies, LLCs &lh_-@Xz  
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    有限责任合伙制 limited liability partnerships, LLPs *KjVPs  
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    注册会计师职业道德规范 code of ethics for professional accountants }8V;s-1  
　　　　　　　　　　　 Rules of professional conduct oyN+pFVB:$  
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    独立 independence NkA6Cp[Q,1  
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    客观 objectivity !v5sWVVR  
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    公正 integrity U.pr} hq  
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    专业胜任能力 professional competence {7TJgS  
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    应有关注 due care }U?gKlLg  
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    保密 confidentiality confidence BBU84s[  
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    职业行为 professional conduct F@_Egi  
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    技术准则 technical standards k\Z;Cmh>  
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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 1(:b{Bl  
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    费用 fee do=x9k@Q  
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    佣金 commission !X\sQNp  
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    经济利益 interest c69U1  
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    经济利益的冲突 conflicts of interest ^Kw&=u  
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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. ,<Grd5em.  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Ypn%[sSOp  
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    更换会计师事务所 Changes in professional appointments 8"?Vcw&  
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    国际趋同 global convergence /international convergence SmT+L,:D  
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    鉴证业务 assurance services ,yHzo  
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    全面质量管理 quality control of audit Q8;x9o@ p  
　　　　　　 Enforce the ethical guidance (op ROsFh  
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    注册会计师的法律责任Professional responsibility Njy9JX  
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    “深口袋”理论 deep-pocket theory ; d, JN  
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    创新会计处理 creative accounting 2p$n*|T&c  
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    诉讼爆炸 litigation explosion h"Vp
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    违约 breach the contract [Vrc:%Jk  
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    过失 negligence /Misconduct AI^AK0.L  
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    欺诈 cheat / illegal acts $Q`yNEc  
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    审计目标 audit objectives 8_^'(]  
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    怀疑态度 suspend [ E$$nNs  
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    财务报表认定： financial statement assertions -{yDk$"  
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    存在 existence 8eOl@}bV  
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    权利与义务 rights and obligations 17V\2=Io  
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    发生 occurrence >QYh}Z-/%  
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    完整性 completeness C$]5l;`  
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    准确性和计价 measurement and valuation w"fCI13  
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    分类和可理解性 classification and understandability ~fyF&+ibp'  
　　　　　　　 presentation and disclosure httls>:xB|  
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    财务报表循环 cycles 7,pje j  
    Sales and receivables cycle [WcS[](ob  
    Purchases and payables cycle QD
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    Wages and salaries cycle {M`  
    Petty cash cycle &FL%H;Kfx  
    Inventory recording cycle c_~XL ^B@  
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    截止 cut-off 1zdYBb 6;j  
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    审计任务约定书 the letter of engagement y\[L?Rmd  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ^OHZ767v  
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    审计证据 audit evidence kFS0i%Sr  
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    审计工作底稿 audit working paper L=d$"Q  
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    审计记录 audit records WEno+Z~=1'  
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    计划工作 planning -Bl/4p  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. K3La9O)>  
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    审计风险 audit risk Q]!6uA$A  
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    检查风险 detection risk i:g{{Uuv  
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    重大错报风险 risk of material misstatement in audit report g* %bzfk=|  
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    风险评估 risk evaluation #X4LLS]VV  
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    分析复核程序 analytical review procedures ,x Yg  
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    内部控制 internal control ;9K[~  
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    局限性 limitation i"/r)>"b  
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    控制环境 control environment ^n t~-%  
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    信息系统与沟通 information system and communication  1U  
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    符合性测试 compliance test VcP:}a< B\  
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    控制测试 control test HP#ki!'  
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    报表层次重大错报 material misstatement on level of financial statement X#VEA=4{  
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    认定层次重大错报 material misstatement on level of assertion #uB[&GG}W  
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    实质性程序 substantial procedures "= FIFf  
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    舞弊 fraud }&mj.
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    审计抽样 sampling t`uc3ta"9  
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    抽样风险 sampling risk Xp#~N_S$  
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    非抽样风险 non-sampling risk Dp^95V@  
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    统计抽样 statistical sampling Vw7WK  
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    非统计抽样 non-statistical sampling tO 7I&LNE  
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    销售与收款循环审计 Sales and receivables cycle #o~[1K+Yq  
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    采购与付款循环审计 Purchases and payables cycle f:S}h-AL&  
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    存货与仓储循环审计 Inventory recording cycle xwi!:PAf,o  
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    监盘 physical inspection c+H)ed>  
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    筹资与投资循环审计 Investment and finance cycle 8'+7i8e  
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    货币资金审计 Audit of monetary assets &eU3(F`.  
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    完成审计工作 finish the audit work XYMxG:  
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    期初余额 opening balance
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    期后事项 events after the balance sheet date 2HSb.&7-G  
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    或有事项 contingent evens \d:h$  
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    试算平衡表 trail balance / xs9.w8-  
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    审计报告  Audit report Ohi D  
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     标题 title BK*z 4m  
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    收件人 receiver ~+=E"9O
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    引言段 introduction C>NQ-w^  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements q P'[&h5Y  
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    注册会计师的责任段 auditor’s responsibility my4\mi6P  
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    审计意见段 opinion &/iFnYVhy  
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    注册会计师的监管和盖章auditor’s signature lAz2%s{6  
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    会计师事务所的名称、地址和盖章auditor’s address FZH-q!"^cK  
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    报告日期 date of the Auditor’s report IyOpju)?  
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    无保留意见 unqualified audit report ![).zi+m  
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    非无保留意见 modified audit report D,E$_0  
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    保留意见 qualified opinion Ww=O=c5uOu  
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    无法表示意见 disclaimer W"|mpxp  
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    否定意见 adverse &kiF/F 1  
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