[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers *4~7p4[  
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    安永 Ernst & Young c+{XP&g8_J  
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    毕马威 KPMG ,;6%s>Cvd(  
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    德勤 Deloitte Touche Tohmatsu f@Mku0VT  
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    安达信 Arthur Anderson ^Whc<>|  
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    安然 Enron +PYR  
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    世通 worldcom ,dba:D=l  
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    国际会计师联合会 IFAC *Iw19o-I  
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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 'NWvQR<X  
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    美国注册会计师协会 AICPA rREev  
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    中国注册会计师协会 CICPA \yymp70w  
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    审计 audit
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    内部审计 internal audit pnz@;+f  
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    政府审计 public sector audit ed,+Slg  
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    账项基础审计 accounting number-based audit Y\!:/h]E&  
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    风险导向审计方法 risk-oriented audit approach ;F_&h#D]3  
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    其他鉴证业务 audit related services 8Pom^QopK  
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    审阅业务 review IKp(KlA  
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    有限责任公司制 limited liability companies, LLCs $o\Uq  
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    有限责任合伙制 limited liability partnerships, LLPs K6<1&  
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    注册会计师职业道德规范 code of ethics for professional accountants /9y'UKl7[  
　　　　　　　　　　　 Rules of professional conduct fv3)#>Dgp>  
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    独立 independence `Geq,  
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    客观 objectivity d@|j>Z  
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    公正 integrity `0ju=FP'u5  
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    专业胜任能力 professional competence DA4!-\bt@  
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    应有关注 due care Iq": U  
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    保密 confidentiality confidence 8&f"")

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    职业行为 professional conduct 8
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    技术准则 technical standards PzTTL=G +  
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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 : [vp.vw}/  
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    费用 fee nBiA=+'v  
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    佣金 commission G@Zi3 5  
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    经济利益 interest U7fE6&g  
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    经济利益的冲突 conflicts of interest ;/{Q4X
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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. )@`w^\E_~_  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. &akMj@4;R  
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    更换会计师事务所 Changes in professional appointments Q}Vho.N@=  
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    国际趋同 global convergence /international convergence r@<;  
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    鉴证业务 assurance services !`#9#T|  
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    全面质量管理 quality control of audit gZ!(&u  
　　　　　　 Enforce the ethical guidance {:FITF3o  
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    注册会计师的法律责任Professional responsibility u#UeJuO  
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    “深口袋”理论 deep-pocket theory }EIwkz
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    创新会计处理 creative accounting Q#r 0DWo\  
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    诉讼爆炸 litigation explosion %Z5k8  
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    违约 breach the contract Sf'5/9<DW+  
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    过失 negligence /Misconduct RK3/!C`  
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    欺诈 cheat / illegal acts ^{K8uN7  
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    审计目标 audit objectives r;T /  
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    怀疑态度 suspend 5)oIPHXw  
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    财务报表认定： financial statement assertions yl 8v&e{  
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    存在 existence jrl6
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    权利与义务 rights and obligations +?:V\niQI  
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    发生 occurrence bv4cw#5z$9  
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    完整性 completeness D5m\u$~V  
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    准确性和计价 measurement and valuation Z%{f[|h9}  
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    分类和可理解性 classification and understandability u.=;A#  
　　　　　　　 presentation and disclosure #"{8Z&Z  
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    财务报表循环 cycles ;2|H6IN"  
    Sales and receivables cycle 7 f*_  
    Purchases and payables cycle W7o /  
    Wages and salaries cycle FOA%(5$4  
    Petty cash cycle U.F65KaKF  
    Inventory recording cycle y4L9Cxvs  
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    截止 cut-off A,e^bM  
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    审计任务约定书 the letter of engagement z.^ )r  
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    管理层声明书 report of the directors’ responsibilities for the financial statement KxwLKaImI  
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    审计证据 audit evidence s-V$N  
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    审计工作底稿 audit working paper Z :+#3.4$3  
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    审计记录 audit records $IT9@}*{  
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    计划工作 planning vNSf:5H$  
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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. Y%l3SB,5L  
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    审计风险 audit risk K:@=W1  
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    检查风险 detection risk 3raA^d3!?  
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    重大错报风险 risk of material misstatement in audit report [1^wy#  
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    风险评估 risk evaluation DZ.trtK  
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    分析复核程序 analytical review procedures kG$8E  
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    内部控制 internal control ]Hy PJ  
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    局限性 limitation /*^|5>-`i1  
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    控制环境 control environment \Egc5{   
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    信息系统与沟通 information system and communication Ef!p:HBJ  
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    符合性测试 compliance test A i){,nh`0  
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    控制测试 control test Z[S+L"0  
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    报表层次重大错报 material misstatement on level of financial statement E2H
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    认定层次重大错报 material misstatement on level of assertion PFy;qk  
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    实质性程序 substantial procedures ,]_(-tyN|  
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    舞弊 fraud g)?g7{&?>?  
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    审计抽样 sampling n,a5LR  
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    抽样风险 sampling risk =Z .V+4+  
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    非抽样风险 non-sampling risk /dJ)TW(Ir  
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    统计抽样 statistical sampling 0O,T=z[+>  
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    非统计抽样 non-statistical sampling H4'DL'83  
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    销售与收款循环审计 Sales and receivables cycle 1m<?Q&| m$  
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    采购与付款循环审计 Purchases and payables cycle ,mjfZ*N  
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    存货与仓储循环审计 Inventory recording cycle hQ}7Z&O  
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    监盘 physical inspection "4oz lWx  
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    筹资与投资循环审计 Investment and finance cycle |[owNV>  
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    货币资金审计 Audit of monetary assets me:|!lI7YU  
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    完成审计工作 finish the audit work N`<4:v[P   
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    期初余额 opening balance !q$&JZY  
    期后事项 events after the balance sheet date ?l, X!o6  
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    或有事项 contingent evens 12tJr
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    试算平衡表 trail balance JU'WiR bcb  
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    审计报告  Audit report XnE %$NJ  
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     标题 title O[(?.9  
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    收件人 receiver 'o/N}E!Pt  
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    引言段 introduction (lN ;xT`=  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements 3_L1Wm  
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    注册会计师的责任段 auditor’s responsibility nrTv=*tDj  
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    审计意见段 opinion 0\cnc^Z  
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    注册会计师的监管和盖章auditor’s signature !_U37Uj<m  
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    会计师事务所的名称、地址和盖章auditor’s address a1g6} ym\  
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    报告日期 date of the Auditor’s report qukjS#>+  
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    无保留意见 unqualified audit report NV}RRs  
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    非无保留意见 modified audit report @PPR$4  
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    保留意见 qualified opinion 6_R\l@a  
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    无法表示意见 disclaimer
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    否定意见 adverse /~i.\^HX
 
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