[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers otk}y8  
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    安永 Ernst & Young gdkwWoN.  
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    毕马威 KPMG :UQTEdc{  
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    德勤 Deloitte Touche Tohmatsu Nj?/J47?,  
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    安达信 Arthur Anderson [H=)  
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    安然 Enron Zfy
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    世通 worldcom J_FNAdQt  
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    国际会计师联合会 IFAC 7U"[Gf  
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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 e@IA20  
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    美国注册会计师协会 AICPA u?9" jX  
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    中国注册会计师协会 CICPA VO"("7L  
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    审计 audit aXL{TD:]  
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    内部审计 internal audit z@wMc EH  
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    政府审计 public sector audit e#E2>Bj;  
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    账项基础审计 accounting number-based audit b?Ki;[+O  
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    风险导向审计方法 risk-oriented audit approach # 0Lf<NZ  
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    其他鉴证业务 audit related services <A# l 35  
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    审阅业务 review ezMI\r6  
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    有限责任公司制 limited liability companies, LLCs Pcw6!xH  
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    有限责任合伙制 limited liability partnerships, LLPs [/X4"D-uOK  
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    注册会计师职业道德规范 code of ethics for professional accountants 5:kH;/ U  
　　　　　　　　　　　 Rules of professional conduct 0fYj4`4=n  
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    独立 independence ,13Lq-  
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    客观 objectivity *<J*S#]  
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    公正 integrity _N@ro  
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    专业胜任能力 professional competence 2/0v B>  
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    应有关注 due care Z"AQp _  
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    保密 confidentiality confidence ;vIrGZV<  
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    职业行为 professional conduct 4!LCR} K  
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    技术准则 technical standards pbU!dOU~e  
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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 ]Ei0d8Uo  
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    费用 fee WASU0
 
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    佣金 commission Q_Gi]M9  
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    经济利益 interest ^Y iJV7  
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    经济利益的冲突 conflicts of interest |0%+wB  
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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. xa pq*oj  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. <NuUW9+  
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    更换会计师事务所 Changes in professional appointments g2T -TG'd  
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    国际趋同 global convergence /international convergence dtcIC0:[  
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    鉴证业务 assurance services J;f!!<l\  
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    全面质量管理 quality control of audit &Y^WP?HS  
　　　　　　 Enforce the ethical guidance FGh]S-A  
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    注册会计师的法律责任Professional responsibility cwL1/DGDB  
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    “深口袋”理论 deep-pocket theory 
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    创新会计处理 creative accounting 3dRr/Ilc  
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    诉讼爆炸 litigation explosion ~mR'Q-hi<  
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    违约 breach the contract Jyqc2IH  
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    过失 negligence /Misconduct J|w)&bV  
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    欺诈 cheat / illegal acts $VxA0 =ad  
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    审计目标 audit objectives C|?o*fQ  
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    怀疑态度 suspend W[}s o6  
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    财务报表认定： financial statement assertions ]7/ b/J  
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    存在 existence *<u2:=_s  
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    权利与义务 rights and obligations EVNY*&p  
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    发生 occurrence +a*^{l}AST  
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    完整性 completeness A+UU~?3y  
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    准确性和计价 measurement and valuation -c}, :G"  
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    分类和可理解性 classification and understandability hsw9(D>jp  
　　　　　　　 presentation and disclosure H/"lAXfb  

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    财务报表循环 cycles G7CG~:3h+  
    Sales and receivables cycle YXI'gn2b#  
    Purchases and payables cycle ~jb"5CX  
    Wages and salaries cycle EKzAd  
    Petty cash cycle nO)X!dp}J  
    Inventory recording cycle S*sT] J`!  
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    截止 cut-off t&(PN%icD  
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    审计任务约定书 the letter of engagement D91e\|]  
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    管理层声明书 report of the directors’ responsibilities for the financial statement "$}
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    审计证据 audit evidence R+7oRXsu  
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    审计工作底稿 audit working paper &EpAg@9!  
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    审计记录 audit records k`x=D5s\  
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    计划工作 planning N72Yq)(  
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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. g9Yz*Nee<  
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    审计风险 audit risk A'%1Z Q33O  
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    检查风险 detection risk MBXBog7U  
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    重大错报风险 risk of material misstatement in audit report -!\fpl{  

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    风险评估 risk evaluation Rtjqx6-B;  
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    分析复核程序 analytical review procedures 9RWkm%?  
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    内部控制 internal control %xQ
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    局限性 limitation /CIh2 ]#e  
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    控制环境 control environment bTSL<"(]N  
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    信息系统与沟通 information system and communication $:of=WTY(  
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    符合性测试 compliance test v<9&B94z  
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    控制测试 control test {bPV)RL:  
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    报表层次重大错报 material misstatement on level of financial statement w%zRH f8C  
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    认定层次重大错报 material misstatement on level of assertion lW 81q2n  
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    实质性程序 substantial procedures :h1pBEiH  
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    舞弊 fraud Gc$gJnQio  
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    审计抽样 sampling Cb:gH}j  
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    抽样风险 sampling risk _xLHrT!y  
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    非抽样风险 non-sampling risk BtY%r7^o  
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    统计抽样 statistical sampling dz[ bm<T7  
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    非统计抽样 non-statistical sampling Y[SU&LM  
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    销售与收款循环审计 Sales and receivables cycle )RsM!}  
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    采购与付款循环审计 Purchases and payables cycle 4 m-I5!=O  
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    存货与仓储循环审计 Inventory recording cycle p#K
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    监盘 physical inspection B[9 (FRX  
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    筹资与投资循环审计 Investment and finance cycle M=]5WZO~A  
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    货币资金审计 Audit of monetary assets ggb|Ew  
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    完成审计工作 finish the audit work G9g6.8*&  
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    期初余额 opening balance 0qFH s  
    期后事项 events after the balance sheet date bY~@}gC**@  
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    或有事项 contingent evens &2I*0  
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    试算平衡表 trail balance xdy^^3"  

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    审计报告  Audit report k#:2'!7G  
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     标题 title X%9*O[6{  
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    收件人 receiver +'
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    引言段 introduction =22ALlxk  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 9TxyZL   
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    注册会计师的责任段 auditor’s responsibility $WW)bP d4^  
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    审计意见段 opinion UF__O.l__  
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    注册会计师的监管和盖章auditor’s signature xeTgV
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    会计师事务所的名称、地址和盖章auditor’s address !Ngw\@f  
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    报告日期 date of the Auditor’s report ~9$X3.+  
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    无保留意见 unqualified audit report Me:{{-V4  
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    非无保留意见 modified audit report 2}t&iG|0/  
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    保留意见 qualified opinion XT@Mzo49z\  
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    无法表示意见 disclaimer D!TZI  
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    否定意见 adverse -g`IH-B  
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