[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young GUX!kj  
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    毕马威 KPMG ,/m@<NyK  
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    德勤 Deloitte Touche Tohmatsu .`I;qF  
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    安达信 Arthur Anderson s,5SWdb\v  
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    安然 Enron \VL_  
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    世通 worldcom B: '}S
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    国际会计师联合会 IFAC Sf_q;Ws  
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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 f+ }Rj0A  
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    美国注册会计师协会 AICPA 5,Q3#f~!  
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    中国注册会计师协会 CICPA O~p@87aq  
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    审计 audit .,-,@ZK  
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    内部审计 internal audit ywSV4ZtM  
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    政府审计 public sector audit [>P9_zID  
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    账项基础审计 accounting number-based audit _oV;Y`_  
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    风险导向审计方法 risk-oriented audit approach 98c##NV(7|  
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    其他鉴证业务 audit related services dz3KBiq  
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    审阅业务 review -dj9
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    有限责任公司制 limited liability companies, LLCs {2A| F{7>  
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    有限责任合伙制 limited liability partnerships, LLPs o{W4@:Ib  
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    注册会计师职业道德规范 code of ethics for professional accountants a&sVcsX  
　　　　　　　　　　　 Rules of professional conduct 7o+JQ&fF;  
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    独立 independence /.knZ_aJ!  
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    客观 objectivity |b BA0.yS  
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    公正 integrity >A]U.C  
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    专业胜任能力 professional competence b]-~{' +  
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    应有关注 due care g6s&nH`Z2  
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    保密 confidentiality confidence X@["Jjp  
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    职业行为 professional conduct nV[0O8p2Md  
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    技术准则 technical standards /Zzb7bHLK  
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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 8\AyKw  
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    费用 fee fZq_]1(/uP  
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    佣金 commission QbN7sg~~  
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    经济利益 interest ~o<+tL  
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    经济利益的冲突 conflicts of interest 0xN1Xm0d  
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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. NcuZw?  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. Y=NXfTc
 
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    更换会计师事务所 Changes in professional appointments 5qe6/E@  
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    国际趋同 global convergence /international convergence EgYM][:UU  
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    鉴证业务 assurance services Gz_[|,i  
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    全面质量管理 quality control of audit OBCH%\;g  
　　　　　　 Enforce the ethical guidance %8L>|QOX  
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    注册会计师的法律责任Professional responsibility sy\w ^]  
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    “深口袋”理论 deep-pocket theory 7])cu>/  
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    创新会计处理 creative accounting hja;d1yH  
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    诉讼爆炸 litigation explosion dj;Zzt3  
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    违约 breach the contract G*`H2-,  
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    过失 negligence /Misconduct AZHZU
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    欺诈 cheat / illegal acts sC< B  
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    审计目标 audit objectives 76} a  
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    怀疑态度 suspend =*[98
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    财务报表认定： financial statement assertions ='\Di '*  
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    存在 existence _MI8P/  
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    权利与义务 rights and obligations fOHgz,x=  
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    发生 occurrence 9>OPaLn  
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    完整性 completeness W5f|#{&L:  
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    准确性和计价 measurement and valuation k^%Kw(/  
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    分类和可理解性 classification and understandability a*D])Lu[  
　　　　　　　 presentation and disclosure !D \u2h  
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    财务报表循环 cycles }~akVh`3  
    Sales and receivables cycle Twi7g3}/jB  
    Purchases and payables cycle L3@upb  
    Wages and salaries cycle -aV!ZODt  
    Petty cash cycle :g+5cs  
    Inventory recording cycle g,YJh(|#{  
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    截止 cut-off w y\0o  
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    审计任务约定书 the letter of engagement rYP72<   
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    管理层声明书 report of the directors’ responsibilities for the financial statement C@n s`Eh8w  
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    审计证据 audit evidence l`wF;W !  
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    审计工作底稿 audit working paper &| guPZ  
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    审计记录 audit records oLh2:c  
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    计划工作 planning ->rr4xaKC  
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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. *%#Sa~ iPo  
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    审计风险 audit risk %RS~>pK1  
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    检查风险 detection risk -yJ%G1R  
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    重大错报风险 risk of material misstatement in audit report 4[P ]+Z5b+  
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    风险评估 risk evaluation .m^L,;+2  
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    分析复核程序 analytical review procedures x &4gy%b  
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    内部控制 internal control @,i_Gw)  
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    局限性 limitation 5Kw$QJ/  
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    控制环境 control environment )b7;w#%q  
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    信息系统与沟通 information system and communication !^FR a{b  
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    符合性测试 compliance test 4Y/kf%]]A  
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    控制测试 control test Mcfqo0T-  
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    报表层次重大错报 material misstatement on level of financial statement D_D76  
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    认定层次重大错报 material misstatement on level of assertion )a=58r07  
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    实质性程序 substantial procedures g7-*WN<  
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    舞弊 fraud "WfVZBWG$  
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    审计抽样 sampling AS-%I+ A  
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    抽样风险 sampling risk O>tz;RU  
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    非抽样风险 non-sampling risk B ?%g@d-;  
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    统计抽样 statistical sampling j0q:i}/U,  
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    非统计抽样 non-statistical sampling ON-zhT?v  
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    销售与收款循环审计 Sales and receivables cycle vjz 'y[D  
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    采购与付款循环审计 Purchases and payables cycle ;QS(`SK l  
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    存货与仓储循环审计 Inventory recording cycle /JGE
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    监盘 physical inspection @lhjO>@#I  
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    筹资与投资循环审计 Investment and finance cycle , #nYHD  
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    货币资金审计 Audit of monetary assets \NF5)]:  
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    完成审计工作 finish the audit work 0=erf62=  
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    期初余额 opening balance bD:[r))#e  
    期后事项 events after the balance sheet date  SCq:jI  
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    或有事项 contingent evens oksAQnQe  
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    试算平衡表 trail balance I ]HP  
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    审计报告  Audit report UpFm3gKF  
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    收件人 receiver l#|wF$J  
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    引言段 introduction ={G0p=~+,p  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ^hRx{A  
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    注册会计师的责任段 auditor’s responsibility wi-F@})f#  
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    审计意见段 opinion vT{+Z\LL=  
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    注册会计师的监管和盖章auditor’s signature >)*0lfxTZ  
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    会计师事务所的名称、地址和盖章auditor’s address 8Xx4W^*_  
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    报告日期 date of the Auditor’s report G/N1[)  
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    无保留意见 unqualified audit report &B?*|M`)k  
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    非无保留意见 modified audit report :um]a70  
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    保留意见 qualified opinion B*OBXN>'P  
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    无法表示意见 disclaimer 36MNaQt'e  
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    否定意见 adverse V: n\skM  
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