[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers JVN0];IL}  
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    安永 Ernst & Young
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    毕马威 KPMG <5=^s%H  
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    德勤 Deloitte Touche Tohmatsu GP1b/n3F1  
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    安达信 Arthur Anderson ]5wc8Kh"  
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    安然 Enron (r.[b  
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    世通 worldcom Ean #>h  
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    国际会计师联合会 IFAC !2=<MO  
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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 ]U82A**n  
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    美国注册会计师协会 AICPA :A"GOc,  
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    中国注册会计师协会 CICPA ,Tjc\;~%  
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    审计 audit DgW*Br8<  
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    内部审计 internal audit GUSEbIz):  
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    政府审计 public sector audit +8h!@  
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    账项基础审计 accounting number-based audit j`7q
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    风险导向审计方法 risk-oriented audit approach v[57
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    其他鉴证业务 audit related services 4h~CDy%_  
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    审阅业务 review {
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    有限责任公司制 limited liability companies, LLCs 3127 4O  
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    有限责任合伙制 limited liability partnerships, LLPs ^pwT8Bp  
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    注册会计师职业道德规范 code of ethics for professional accountants G{CKb{  
　　　　　　　　　　　 Rules of professional conduct ?te~[_oT  
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    独立 independence tzJ7wXRr  
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    客观 objectivity !{
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    公正 integrity L _D#  
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    专业胜任能力 professional competence cXw8#M
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    应有关注 due care iVT)V>Up  
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    保密 confidentiality confidence 4ibOVBG:*,  
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    职业行为 professional conduct ?`T Q'#P`  

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    技术准则 technical standards eHb@qKnf  
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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 nD.K*#u  
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    费用 fee uA 4xxY  
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    佣金 commission Pj8W]SA_  
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    经济利益 interest p~WX\;  
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    经济利益的冲突 conflicts of interest f|6 Y  
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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. !&},h=  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. > -,$
 
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    更换会计师事务所 Changes in professional appointments (QTQxZ
 
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    国际趋同 global convergence /international convergence f}EsS  
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    鉴证业务 assurance services vRb7=fXf  
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    全面质量管理 quality control of audit (&-I-#i  
　　　　　　 Enforce the ethical guidance K5 EJ#1ov  
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    注册会计师的法律责任Professional responsibility 7+Er}y>  
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    “深口袋”理论 deep-pocket theory 0ybMI+*  
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    创新会计处理 creative accounting nub!*)q  
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    诉讼爆炸 litigation explosion .l,]yWwfK  
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    违约 breach the contract V@ +X4`T  
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    过失 negligence /Misconduct =3nA5'UZ  
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    欺诈 cheat / illegal acts ?w&?P}e +  
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    审计目标 audit objectives Q9c*I,Oj  
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    怀疑态度 suspend A@;{#.O  
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    财务报表认定： financial statement assertions ]z]=?;ty%  
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    存在 existence mz<X$2]?  
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    权利与义务 rights and obligations zcu z @  
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    发生 occurrence ]z2x`P^oI  
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    完整性 completeness @V&HE:P  
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    准确性和计价 measurement and valuation iVo-z#  
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    分类和可理解性 classification and understandability 7q{yLcC"  
　　　　　　　 presentation and disclosure 8w#4T:hsuN  
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    财务报表循环 cycles YDZB$?&a  
    Sales and receivables cycle ItVVI"-  
    Purchases and payables cycle ,Y16m{<eC  
    Wages and salaries cycle /8u}VYE  
    Petty cash cycle PP/#Z~.M  
    Inventory recording cycle #Zi6N   
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    截止 cut-off (4IP&^j:\  
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    审计任务约定书 the letter of engagement TH55@1W,[  
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    管理层声明书 report of the directors’ responsibilities for the financial statement b2RW
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    审计证据 audit evidence x_
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    审计工作底稿 audit working paper Hn/V*RzQ  
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    审计记录 audit records ^f0-w`D  
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    计划工作 planning JdUI:(  
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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. DcC|oU[  
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    审计风险 audit risk gt=@v())  
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    检查风险 detection risk p _2Yc]8  
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    重大错报风险 risk of material misstatement in audit report QHsJo|.  
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    风险评估 risk evaluation 'b6qEU#  
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    分析复核程序 analytical review procedures qWXw*d1]  
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    内部控制 internal control }0>\ %C  
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    局限性 limitation c0_5 12  
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    控制环境 control environment ?\<Kb|Q  
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    信息系统与沟通 information system and communication <d[GGkY]=  
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    符合性测试 compliance test :>jzL8  
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    控制测试 control test `:dGPBBO  
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    报表层次重大错报 material misstatement on level of financial statement }kJ9<h,  
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    认定层次重大错报 material misstatement on level of assertion 3'7X[{uBr  
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    实质性程序 substantial procedures Lf;Uv[^c  
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    舞弊 fraud )>pIAYCVP  
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    审计抽样 sampling m'2EiYX$}\  
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    抽样风险 sampling risk kcP&''  
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    非抽样风险 non-sampling risk %.:]4jhk  
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    统计抽样 statistical sampling B^j(Fq  
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    非统计抽样 non-statistical sampling LOk J  
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    销售与收款循环审计 Sales and receivables cycle \obM}caT  
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    采购与付款循环审计 Purchases and payables cycle D)eRk0iC  
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    存货与仓储循环审计 Inventory recording cycle (>-(~7PR  
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    监盘 physical inspection WAVEwA`r  
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    筹资与投资循环审计 Investment and finance cycle lR^W*w4y  
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    货币资金审计 Audit of monetary assets w)}@svv"  

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    完成审计工作 finish the audit work C+-sf  
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    期初余额 opening balance LhKUZX,P8  
    期后事项 events after the balance sheet date ?xo<Fv  
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    或有事项 contingent evens V`LW~P;  
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    试算平衡表 trail balance K(}<L-cv  
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    审计报告  Audit report  83:qIfF  
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     标题 title {ALOs^_-  
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    收件人 receiver g)iw.M2  
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    引言段 introduction 13I~   
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    管理层对财务报表的责任段 management’s responsibility for the financial statements q<A,S8'm  
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    注册会计师的责任段 auditor’s responsibility +Z%8X!Q  
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    审计意见段 opinion Bh!J&SM:  
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    注册会计师的监管和盖章auditor’s signature  %;9+`U  
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    会计师事务所的名称、地址和盖章auditor’s address rfNt  
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    报告日期 date of the Auditor’s report c"J(? 1O  
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    无保留意见 unqualified audit report T+2I
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    非无保留意见 modified audit report GKPqBi[rO  
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    保留意见 qualified opinion ^dYLB.'=  

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    无法表示意见 disclaimer h3xX26l  
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    否定意见 adverse !HDk]  
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