[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers "H}ae7@  
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    安永 Ernst & Young i(kr#XsU  
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    毕马威 KPMG }j,G)\g#  
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    德勤 Deloitte Touche Tohmatsu G[!<mh4h|  
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    安达信 Arthur Anderson u!cA_,  
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    安然 Enron 5fK<DkB$>:  
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    世通 worldcom %$F\o1S  
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    国际会计师联合会 IFAC VB{G%!}  
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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 sB`zk[R;  
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    美国注册会计师协会 AICPA S;S_<GX  
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    中国注册会计师协会 CICPA b=Y3O  
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    审计 audit BmFs6{>~c  
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    内部审计 internal audit c(0Ez@  
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    政府审计 public sector audit u/L\e.4  
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    账项基础审计 accounting number-based audit JU0|pstf  
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    风险导向审计方法 risk-oriented audit approach pc<A ,?  
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    其他鉴证业务 audit related services 5}2XnM2  
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    审阅业务 review 0"$'1g^]7  
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    有限责任公司制 limited liability companies, LLCs RDQK_Ef:  
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    有限责任合伙制 limited liability partnerships, LLPs KmRxbf  
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    注册会计师职业道德规范 code of ethics for professional accountants 8p~G)J3U  
　　　　　　　　　　　 Rules of professional conduct ?TVR{e:  
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    独立 independence v"G)G)*z  
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    客观 objectivity $qj||zA  
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    公正 integrity 3
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    专业胜任能力 professional competence {H%1sI  
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    应有关注 due care | WMq&-$D  
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    保密 confidentiality confidence ar|!iU  
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    职业行为 professional conduct 4EDwZR>./  
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    技术准则 technical standards SV96eYT<  
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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 I<ta2<h  
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    费用 fee o2M4?}TpIV  
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    佣金 commission (}LLk+  
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    经济利益 interest fbK`A?5K
 
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    经济利益的冲突 conflicts of interest X6Hd%}*mN  
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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. !*l5%H  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 2{
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    更换会计师事务所 Changes in professional appointments mlD 1 o  
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    国际趋同 global convergence /international convergence S
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    鉴证业务 assurance services =fr_` "?k  
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    全面质量管理 quality control of audit !DUC#)F  
　　　　　　 Enforce the ethical guidance .;xt{kK  
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    注册会计师的法律责任Professional responsibility W;Ei>~E  
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    “深口袋”理论 deep-pocket theory z_LN*u  
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    创新会计处理 creative accounting 7#BUd/  
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    诉讼爆炸 litigation explosion ?yq1\G)]  
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    违约 breach the contract C`0;  
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    过失 negligence /Misconduct 7FiQTS B:  
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    欺诈 cheat / illegal acts
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    审计目标 audit objectives TE.O@:7Z  
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    怀疑态度 suspend cKKl\g@}  
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    财务报表认定： financial statement assertions Mh+ym]6\(k  
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    存在 existence Ux
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    权利与义务 rights and obligations xC,;IS k,  
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    发生 occurrence mw*BaDN@Q  
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    完整性 completeness 1[;~>t@C  
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    准确性和计价 measurement and valuation >;A7mi/  
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    分类和可理解性 classification and understandability &7YTz3aj  
　　　　　　　 presentation and disclosure 8JU9Qb]L'I  
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    财务报表循环 cycles E?z~)0z2`  
    Sales and receivables cycle ~j`;$o  
    Purchases and payables cycle Nn_n@K  
    Wages and salaries cycle / ao|v  
    Petty cash cycle d/k70Ybk  
    Inventory recording cycle `bJ+r)+5  
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    截止 cut-off 5IPZ;
  
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    审计任务约定书 the letter of engagement .qcIl)3  
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    管理层声明书 report of the directors’ responsibilities for the financial statement !4(X9}a  
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    审计证据 audit evidence =
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    审计工作底稿 audit working paper s5DEuu>g  
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    审计记录 audit records !`rR;5&sT  
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    计划工作 planning KL8G2"Z  
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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. _i=431Z40  
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    审计风险 audit risk 7ktSj}7W]  
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    检查风险 detection risk K|q5s]4I  
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    重大错报风险 risk of material misstatement in audit report g8JO/s5xV  
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    风险评估 risk evaluation ^Lx(if WJ  
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    分析复核程序 analytical review procedures J 8z|ua  
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    内部控制 internal control s7A3CY]->  
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    局限性 limitation o1m+4.-  
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    控制环境 control environment F ka^0  
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    信息系统与沟通 information system and communication mzh8<w?ns  
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    符合性测试 compliance test e;M#MkP7  
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    控制测试 control test m4 4"qp  
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    报表层次重大错报 material misstatement on level of financial statement Dsl,(qm5  
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    认定层次重大错报 material misstatement on level of assertion (;9-8Y&_d  
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    实质性程序 substantial procedures X=8CZq4  
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    舞弊 fraud hu]l{TXi  
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    审计抽样 sampling ~o_zV'^f@o  
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    抽样风险 sampling risk =bx;TV  
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    非抽样风险 non-sampling risk
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    统计抽样 statistical sampling ?06+"Z  
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    非统计抽样 non-statistical sampling GOKca%DT=  
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    销售与收款循环审计 Sales and receivables cycle %4=
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    采购与付款循环审计 Purchases and payables cycle n A<#A  
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    存货与仓储循环审计 Inventory recording cycle _d[4EY  
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    监盘 physical inspection (~6D`g`B  
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    筹资与投资循环审计 Investment and finance cycle Jq5](F!z  
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    货币资金审计 Audit of monetary assets CeZ+!-lG  
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    完成审计工作 finish the audit work 7f$ hg8  
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    期初余额 opening balance kBRy(?Mft&  
    期后事项 events after the balance sheet date `kRv+Qwfa  
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    或有事项 contingent evens m,Fug1+N  
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    试算平衡表 trail balance I+!?~]AUuq  
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    审计报告  Audit report g'%^-S ]  
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     标题 title 8mmHefZ}2!  
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    收件人 receiver )y .1}R2[  
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    引言段 introduction f\|R<3 L  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ndXUR4  
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    注册会计师的责任段 auditor’s responsibility 8fH.E  
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    审计意见段 opinion U WU PY  
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    注册会计师的监管和盖章auditor’s signature #cAX9LV  
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    会计师事务所的名称、地址和盖章auditor’s address J;|i6q q  
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    报告日期 date of the Auditor’s report vJ a?5Jr  
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    无保留意见 unqualified audit report 'KU)]v  
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    非无保留意见 modified audit report 8%,u~ELA  
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    保留意见 qualified opinion 2Sha&Z*CE  
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    无法表示意见 disclaimer q=J8SvSRl  
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    否定意见 adverse 'Cp]Q@]\  
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