[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers iF8@9m  
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    安永 Ernst & Young F:M/z#:~  
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    毕马威 KPMG 4bPqmEE  
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    德勤 Deloitte Touche Tohmatsu }+*w.X }L  
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    安达信 Arthur Anderson KUlB2Fqi  
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    安然 Enron vNPfUEnA  
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    世通 worldcom )nJzSN=>$  
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    国际会计师联合会 IFAC $^] 9  
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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 l&\tf`~  
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    美国注册会计师协会 AICPA !p-'t]  
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    中国注册会计师协会 CICPA G% o7BX  
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    审计 audit *iPs4Es-  
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    内部审计 internal audit +[>yO _}  
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    政府审计 public sector audit 7ytm.lU  
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    账项基础审计 accounting number-based audit 0@o;|N"i  
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    风险导向审计方法 risk-oriented audit approach X@i+&Nv"<  
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    其他鉴证业务 audit related services un.G6|S  
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    审阅业务 review l0eANB%Y=@  
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    有限责任公司制 limited liability companies, LLCs zfM<x,XdY  
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    有限责任合伙制 limited liability partnerships, LLPs eUX@ 9eML  
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    注册会计师职业道德规范 code of ethics for professional accountants pI'8>_o  
　　　　　　　　　　　 Rules of professional conduct #k"1wSx16  
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    独立 independence xmCm3ekmpC  
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    客观 objectivity , LCH2r  
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    公正 integrity 3N(8|wh  
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    专业胜任能力 professional competence oA(. vr  
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    应有关注 due care trID#DT~  
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    保密 confidentiality confidence Y9z:xE  
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    职业行为 professional conduct 0S)"Q^6ny  
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    技术准则 technical standards S/#) :,YS  
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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 BsoFQw4$9  
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    费用 fee yVbg,q'?  
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    佣金 commission Y!K^-Y}  
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    经济利益 interest |[lxV&SD.  
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    经济利益的冲突 conflicts of interest N[|by}@n  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. eZa3K3^  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. IqR[&T)lj  
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    更换会计师事务所 Changes in professional appointments :epitpJ  
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    国际趋同 global convergence /international convergence g7E`;&f  
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    鉴证业务 assurance services ;ph +ZV  
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    全面质量管理 quality control of audit #R"9)vHp  
　　　　　　 Enforce the ethical guidance z9OMC$,V  
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    注册会计师的法律责任Professional responsibility q\{;_?a  
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    “深口袋”理论 deep-pocket theory Zp% ""  
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    创新会计处理 creative accounting (_s!,QUe  
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    诉讼爆炸 litigation explosion ,=XS%g}l4  
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    违约 breach the contract LiHXWi{s  
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    过失 negligence /Misconduct o$qFa9|Ec?  
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    欺诈 cheat / illegal acts h:US]ZC^Z  
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    审计目标 audit objectives <+mO$0h"r  
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    怀疑态度 suspend A-@-?AR  
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    财务报表认定： financial statement assertions |?pYJkrYO  
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    存在 existence DI"dY ug#  
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    权利与义务 rights and obligations .[eSKtbc)  
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    发生 occurrence G%W03c  
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    完整性 completeness st1M.}  
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    准确性和计价 measurement and valuation *SAcH_I2$>  
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    分类和可理解性 classification and understandability H~1?MAX  
　　　　　　　 presentation and disclosure Q%b46"  
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    财务报表循环 cycles X f'  
    Sales and receivables cycle  ZeDDH  
    Purchases and payables cycle ;*85'WcS  
    Wages and salaries cycle O.m.]%URW  
    Petty cash cycle J3!k*"P  
    Inventory recording cycle !UPAEA  
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    截止 cut-off qkyX*_}  
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    审计任务约定书 the letter of engagement dsft=t8s  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ;tIIEc  
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    审计证据 audit evidence X#\P.$  
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    审计工作底稿 audit working paper 9DocId.  
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    审计记录 audit records uma9yIk  
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    计划工作 planning S3[oA&  
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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. #IciNCIrG  
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    审计风险 audit risk h: (l+jr  
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    检查风险 detection risk I[ YfF  
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    重大错报风险 risk of material misstatement in audit report Zp P6Q  
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    风险评估 risk evaluation )}k`X<~k  
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    分析复核程序 analytical review procedures @x\gk5  
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    内部控制 internal control ]&%X(jWyn  
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    局限性 limitation ;R-Q,aCM}  
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    控制环境 control environment gcY~_'&u  
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    信息系统与沟通 information system and communication ?F:C!_  
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    符合性测试 compliance test E9NGdp&-Ah  
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    控制测试 control test UHm+5%ZC  
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    报表层次重大错报 material misstatement on level of financial statement {Eb2<;1o{  
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    认定层次重大错报 material misstatement on level of assertion !EC\1rmdlN  
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    实质性程序 substantial procedures (:hmp"S  
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    舞弊 fraud n@8{FoF  
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    审计抽样 sampling gl4 f9Ff  
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    抽样风险 sampling risk CX(yrP6;  
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    非抽样风险 non-sampling risk aIyY%QT  
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    统计抽样 statistical sampling * v-xC5L1\  
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    非统计抽样 non-statistical sampling mCP +7q7  
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    销售与收款循环审计 Sales and receivables cycle Z)>a6s$ih<  
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    采购与付款循环审计 Purchases and payables cycle q>h+Ke  
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    存货与仓储循环审计 Inventory recording cycle jT_Tx\k  
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    监盘 physical inspection nWg)zj:  
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    筹资与投资循环审计 Investment and finance cycle &_TjRj"  
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    货币资金审计 Audit of monetary assets m,"tdVo.  
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    完成审计工作 finish the audit work :BiR6>1:  
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    期初余额 opening balance Aba%Gh  
    期后事项 events after the balance sheet date R-0Ohj  
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    或有事项 contingent evens @Pg@ltUd  
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    试算平衡表 trail balance PW\FcT  
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    审计报告  Audit report :9< r(22  
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     标题 title `Y$5g~3.  
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    收件人 receiver ^qy-el  
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    引言段 introduction DFH6.0UW  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements FK('E3PG  
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    注册会计师的责任段 auditor’s responsibility e;Z`&  
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    审计意见段 opinion +VFw YdW,  
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    注册会计师的监管和盖章auditor’s signature +F6_P  
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    会计师事务所的名称、地址和盖章auditor’s address [l{e
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    报告日期 date of the Auditor’s report U6 R
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    无保留意见 unqualified audit report O/~^}8TLL  
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    非无保留意见 modified audit report oVgNG!/c0  
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    保留意见 qualified opinion CR=MjmH  
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    无法表示意见 disclaimer \5_^P{p7<  
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    否定意见 adverse Ez-o*&  
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