[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers O3JBS^;V2  
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    安永 Ernst & Young p)e?0m26  
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    毕马威 KPMG x=I|O;"><  
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    德勤 Deloitte Touche Tohmatsu 360b`zS  
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    安达信 Arthur Anderson y_ :~  
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    安然 Enron =O o4O CF2  
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    世通 worldcom DG-XX.:z  
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    国际会计师联合会 IFAC ExxD w_VGT  
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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 I.>SC  
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    美国注册会计师协会 AICPA V48o+O  
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    中国注册会计师协会 CICPA #a+*u?jnnL  
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    审计 audit /H'F4->  
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    内部审计 internal audit NpAZuISD!  
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    政府审计 public sector audit t3 rQ5m
 
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    账项基础审计 accounting number-based audit
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    风险导向审计方法 risk-oriented audit approach !v\_<8  
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    其他鉴证业务 audit related services 231,v,X[  
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    审阅业务 review &2bqL!k  
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    有限责任公司制 limited liability companies, LLCs saTS8p z  
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    有限责任合伙制 limited liability partnerships, LLPs JwQ/A[b  
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    注册会计师职业道德规范 code of ethics for professional accountants d ehK#8  
　　　　　　　　　　　 Rules of professional conduct nS](d2  
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    独立 independence us E%eF]  
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    客观 objectivity V8Ri2&|3  
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    公正 integrity 5 ^K\<+{~B  
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    专业胜任能力 professional competence @nAl*#M*D  
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    应有关注 due care #{?~XS  
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    保密 confidentiality confidence _+.JTk  
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    职业行为 professional conduct &$ud;r#  
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    技术准则 technical standards *E]:VZl  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent Sy']fGvx  
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    费用 fee 7MGvw-Tpb7  
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    佣金 commission )xiu \rC  
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    经济利益 interest G:3szz  
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    经济利益的冲突 conflicts of interest (k8}9[3G  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. |-;V
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. k(M:#oA!  
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    更换会计师事务所 Changes in professional appointments Kk*8   
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    国际趋同 global convergence /international convergence Inn{mmz 1  
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    鉴证业务 assurance services !-.GfI:q  
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    全面质量管理 quality control of audit vP=68muD  
　　　　　　 Enforce the ethical guidance 3%hq<  
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    注册会计师的法律责任Professional responsibility ![sXR  
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    “深口袋”理论 deep-pocket theory y$_@
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    创新会计处理 creative accounting Dz Q  
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    诉讼爆炸 litigation explosion ]8}51y8  
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    违约 breach the contract 0ZM(heQ  
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    过失 negligence /Misconduct B6Eu."T  
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    欺诈 cheat / illegal acts '3Lu_]I-  
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    审计目标 audit objectives ZZ7qSyBs?  
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    怀疑态度 suspend
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    财务报表认定： financial statement assertions Ps74SoD-  
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    存在 existence &lzY"Y*hA0  
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    权利与义务 rights and obligations G#7*O`  
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    发生 occurrence Hk}P  
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    完整性 completeness B&MDn']fV/  
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    准确性和计价 measurement and valuation ;6V~yB  
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    分类和可理解性 classification and understandability )u(,.O[cw  
　　　　　　　 presentation and disclosure jZ~girA  
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    财务报表循环 cycles o

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    Sales and receivables cycle dw 6ysOR@  
    Purchases and payables cycle }0&Fu?sP  
    Wages and salaries cycle Aw7N'0K9UN  
    Petty cash cycle R&!;(k0  
    Inventory recording cycle %g?M?D8Ud3  
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    截止 cut-off gYt=_+-  
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    审计任务约定书 the letter of engagement 
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    管理层声明书 report of the directors’ responsibilities for the financial statement P*k n}:  
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    审计证据 audit evidence xjp0w7L)J  
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    审计工作底稿 audit working paper OTYkJEC8\N  
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    审计记录 audit records m2m ;|rr  
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    计划工作 planning h8WM4 PK  
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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. ea{zL  
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    审计风险 audit risk /{j._4c  
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    检查风险 detection risk "uplk8iCJ  
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    重大错报风险 risk of material misstatement in audit report 0`pCgF  
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    风险评估 risk evaluation #)L}{mHLM-  
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    分析复核程序 analytical review procedures 7Tp+]"bL  
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    内部控制 internal control iYiTkq  
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    局限性 limitation )M8,Tv*~  
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    控制环境 control environment X6}W]  
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    信息系统与沟通 information system and communication qQfNT.   
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    符合性测试 compliance test XHdhSFpm  
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    控制测试 control test ypGt6t(;  
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    报表层次重大错报 material misstatement on level of financial statement f52P1V]  
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    认定层次重大错报 material misstatement on level of assertion |'P$zMAF  
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    实质性程序 substantial procedures l\Ww^   
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    舞弊 fraud KZcmNli&A  
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    审计抽样 sampling P zM yUv  
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    抽样风险 sampling risk -])=\n!=  
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    非抽样风险 non-sampling risk );
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    统计抽样 statistical sampling KUm?gFh  
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    非统计抽样 non-statistical sampling  E]m?R 4  
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    销售与收款循环审计 Sales and receivables cycle q~W:W}z  
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    采购与付款循环审计 Purchases and payables cycle 6@8z3JW.A  
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    存货与仓储循环审计 Inventory recording cycle Suo$
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    监盘 physical inspection S
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    筹资与投资循环审计 Investment and finance cycle M;OMsRCVO  
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    货币资金审计 Audit of monetary assets Q@NFfJJ  
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    完成审计工作 finish the audit work mb1c9  
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    期初余额 opening balance kmt1vV.9  
    期后事项 events after the balance sheet date <'
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    或有事项 contingent evens 5XZ!yYB?  
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    试算平衡表 trail balance xLz=)k[''  
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    审计报告  Audit report ^hC'\09=c  
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     标题 title 6@J=n@J$p  
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    收件人 receiver +tqErh?Al  
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    引言段 introduction }Q/onBt  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements %SM;B-/zHt  
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    注册会计师的责任段 auditor’s responsibility 5~JT*Ny  
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    审计意见段 opinion Nz,yd%ua  
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    注册会计师的监管和盖章auditor’s signature 6Dq4Q|C  
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    会计师事务所的名称、地址和盖章auditor’s address >1~ /:DJ  
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    报告日期 date of the Auditor’s report pN%&`]Wev  
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    无保留意见 unqualified audit report zH8E,)  
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    非无保留意见 modified audit report 'pdTV:]zA  
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    保留意见 qualified opinion wHc my  
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    无法表示意见 disclaimer T #\  
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    否定意见 adverse c3A\~tHW  
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