[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers . r`[  
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    安永 Ernst & Young {D,RU8&  
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    毕马威 KPMG sykFSPy`'  
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    德勤 Deloitte Touche Tohmatsu oMc 1:=EG  
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    安达信 Arthur Anderson wPH+n-&e  
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    安然 Enron *#h;c1aP  
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    世通 worldcom S@A<6  
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    国际会计师联合会 IFAC z2~87fv+  
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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 }Vl^EAR  
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    美国注册会计师协会 AICPA Q|//Z  
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    中国注册会计师协会 CICPA 8\_*1h40s  
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    审计 audit <kbnu7?a*  
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    内部审计 internal audit sam[s4@eQ  
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    政府审计 public sector audit 3:AU:  

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    账项基础审计 accounting number-based audit O6]u!NqG  
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    风险导向审计方法 risk-oriented audit approach ~`[8"YUL  
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    其他鉴证业务 audit related services e~ BJvZ}Q  
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    审阅业务 review H:MUNc8i  
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    有限责任公司制 limited liability companies, LLCs 8Fx]koP.  
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    有限责任合伙制 limited liability partnerships, LLPs ?Cc :)  
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    注册会计师职业道德规范 code of ethics for professional accountants O{BW;Deo  
　　　　　　　　　　　 Rules of professional conduct DaDUK?  
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    独立 independence qK-qcPLsl  
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    客观 objectivity rkIMM,   
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    公正 integrity #[(gIOrNn8  
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    专业胜任能力 professional competence ==`Pb  
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    应有关注 due care eA
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    保密 confidentiality confidence B!iFmkCy  
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    职业行为 professional conduct Yx 3|G  
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    技术准则 technical standards pU@YiwP"]x  
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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 -)>(8f  
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    费用 fee ->3uOF!q  
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    佣金 commission n{$ }#NdV  
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    经济利益 interest $':
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    经济利益的冲突 conflicts of interest z2v<a{e  
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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.

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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. ",QYDFFeF  
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    更换会计师事务所 Changes in professional appointments [bsXF#  
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    国际趋同 global convergence /international convergence ! . p  
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    鉴证业务 assurance services 3Qk/ Ll  
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    全面质量管理 quality control of audit dDo6fP2  
　　　　　　 Enforce the ethical guidance aj?2jU~Pq  
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    注册会计师的法律责任Professional responsibility 3hH>U%`-  
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    “深口袋”理论 deep-pocket theory hRa\1Jt>a  
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    创新会计处理 creative accounting [z^Od  
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    诉讼爆炸 litigation explosion <o~t$TH  
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    违约 breach the contract r1+c/;TpZ  
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    过失 negligence /Misconduct \zBd<H4S:  
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    欺诈 cheat / illegal acts Bpm,mp4g\#  
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    审计目标 audit objectives (x}A_i  
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    怀疑态度 suspend hr%U>U9F  
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    财务报表认定： financial statement assertions aXX,Zu^  
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    存在 existence akMJ4EF/  
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    权利与义务 rights and obligations )ni"qv~J  
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    发生 occurrence s%5Uj}  
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    完整性 completeness XMomFW_ @  
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    准确性和计价 measurement and valuation 0,:iE\
 
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    分类和可理解性 classification and understandability =n)JJS94  
　　　　　　　 presentation and disclosure L^6"'#  
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    财务报表循环 cycles ?Y%}(3y  
    Sales and receivables cycle UP}feN  
    Purchases and payables cycle 0K&_D)  
    Wages and salaries cycle @8QFP 3\1  
    Petty cash cycle d:A\<F  
    Inventory recording cycle H3!,d`D.N  
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    截止 cut-off ]gb _Nv  
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    审计任务约定书 the letter of engagement :b.3CL\.6  
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    管理层声明书 report of the directors’ responsibilities for the financial statement XAw2X;F%  
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    审计证据 audit evidence "w>rlsT<O  
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    审计工作底稿 audit working paper yZ?xt'tn  
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    审计记录 audit records {k kAqJ  
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    计划工作 planning u wH)$Pl  
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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. k}- "0>  
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    审计风险 audit risk R 4DM_u  
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    检查风险 detection risk -kWO2  
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    重大错报风险 risk of material misstatement in audit report es.jh  
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    风险评估 risk evaluation Su$18a"Bc  
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    分析复核程序 analytical review procedures ,h3269
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    内部控制 internal control eV"dv*R  
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    局限性 limitation
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    控制环境 control environment Hlz'a1\:O]  
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    信息系统与沟通 information system and communication w%>aR_G  
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    符合性测试 compliance test lc\>DH\n6  
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    控制测试 control test ST[2]   
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    报表层次重大错报 material misstatement on level of financial statement 17J}uXA  
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    认定层次重大错报 material misstatement on level of assertion uPa/,"p  
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    实质性程序 substantial procedures Y}Am
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    舞弊 fraud J xA^DH  
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    审计抽样 sampling AZh@t?)  
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    抽样风险 sampling risk y#hga5  
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    非抽样风险 non-sampling risk b:N^Fe
 
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    统计抽样 statistical sampling l.__10{  
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    非统计抽样 non-statistical sampling Wl^prs7}c  
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    销售与收款循环审计 Sales and receivables cycle W?*Xy6",JF  
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    采购与付款循环审计 Purchases and payables cycle tYI]L L  
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    存货与仓储循环审计 Inventory recording cycle y3 ({(URU  
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    监盘 physical inspection )Gi FkG  
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    筹资与投资循环审计 Investment and finance cycle QU-7Ch#8  
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    货币资金审计 Audit of monetary assets !ol hZ  
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    完成审计工作 finish the audit work O,F]\  
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    期初余额 opening balance yj}bY?4I  
    期后事项 events after the balance sheet date sDaT[).Hm  
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    或有事项 contingent evens 9[epr+f  
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    试算平衡表 trail balance O:oU`vE  
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    审计报告  Audit report N.fQ7z=Z(M  
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    收件人 receiver aGq_hP   
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    引言段 introduction ?6gDbE%  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ,XWay%8{E  
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    注册会计师的责任段 auditor’s responsibility z")3_5Br  
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    审计意见段 opinion .c=$ bQ>^  
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    注册会计师的监管和盖章auditor’s signature nvO%  
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    会计师事务所的名称、地址和盖章auditor’s address %fn'iKCB  
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    报告日期 date of the Auditor’s report ~>}dse  
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    无保留意见 unqualified audit report 'NQMZfz  
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    非无保留意见 modified audit report vxbH^b  
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    保留意见 qualified opinion +BtLyQ  
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    无法表示意见 disclaimer /?.r!Cp  
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    否定意见 adverse C,OB3y  
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