[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers v5o%y:~  
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    安永 Ernst & Young @ 2 _&ti  
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    毕马威 KPMG Fz% n!d  
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    德勤 Deloitte Touche Tohmatsu yS""*8/  
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    安达信 Arthur Anderson %O${EN  
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    安然 Enron nj  
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    世通 worldcom ~cjvo?)&e;  
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    国际会计师联合会 IFAC g
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ,J
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    美国注册会计师协会 AICPA /<@tbZJ*8  
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    中国注册会计师协会 CICPA ]+8,@%="  
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    审计 audit D<`X B*  
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    内部审计 internal audit ;g9+*$Gw  
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    政府审计 public sector audit 5eYCnc9  
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    账项基础审计 accounting number-based audit  ulQE{c[  
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    风险导向审计方法 risk-oriented audit approach };*5+XY^  
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    其他鉴证业务 audit related services <bH>\@p7}  
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    审阅业务 review ;p/@tr9  
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    有限责任公司制 limited liability companies, LLCs h4/rw fp^  
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    有限责任合伙制 limited liability partnerships, LLPs 8HzEH-J   
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    注册会计师职业道德规范 code of ethics for professional accountants !q X7   
　　　　　　　　　　　 Rules of professional conduct j{vzCRa>8  
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    独立 independence 7;XdTx  
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    客观 objectivity &zZSWNW  
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    公正 integrity }IV7dKzl  
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    专业胜任能力 professional competence x~W&a*WNT  
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    应有关注 due care 1#'wR3[+  
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    保密 confidentiality confidence U5klVl  
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    职业行为 professional conduct Q~9:}_@  
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    技术准则 technical standards dL"v*3Fy  
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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 {E9Y)Z9  
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    费用 fee sJ,zB[e8  
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    佣金 commission vF_?1|*|  
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    经济利益 interest Po2YDj`  
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    经济利益的冲突 conflicts of interest GB-= D C6  
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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. `);`E_'U k  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. FOZqN K  
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    更换会计师事务所 Changes in professional appointments ?.T=(-  
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    国际趋同 global convergence /international convergence k,r\^1h  
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    鉴证业务 assurance services X 6>Pq  
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    全面质量管理 quality control of audit 9 Hm!B )Y  
　　　　　　 Enforce the ethical guidance Tkd4nRo~  
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    注册会计师的法律责任Professional responsibility
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    “深口袋”理论 deep-pocket theory lVqvS/_k$  
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    创新会计处理 creative accounting >iq^Ts  
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    诉讼爆炸 litigation explosion g
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    违约 breach the contract iKDGYM  
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    过失 negligence /Misconduct nOOA5Gz  
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    欺诈 cheat / illegal acts vHao y  
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    审计目标 audit objectives D[U5SS!)  
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    怀疑态度 suspend -tDmzuD6  
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    财务报表认定： financial statement assertions ecr pv+  
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    存在 existence byd[pnI$H  
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    权利与义务 rights and obligations )(, +
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    发生 occurrence n2$*Z6.G  
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    完整性 completeness NC0x!tJ#7  
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    准确性和计价 measurement and valuation J 7S  
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    分类和可理解性 classification and understandability _w(SHWh2  
　　　　　　　 presentation and disclosure iX~V(~v  
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    财务报表循环 cycles `57ffQR9  
    Sales and receivables cycle 514;!Q4K  
    Purchases and payables cycle TC ^EyjD  
    Wages and salaries cycle Ww@Rewo  
    Petty cash cycle 3 bGpK9M~  
    Inventory recording cycle a WW|.#L  
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    截止 cut-off pi+m`O   
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    审计任务约定书 the letter of engagement {V8v  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 7j{SCE;  
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    审计证据 audit evidence <0pBu7a  
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    审计工作底稿 audit working paper 4K
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    审计记录 audit records %KRAcCa7  
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    计划工作 planning {R]4N]l>  
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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. 9V("K  
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    审计风险 audit risk 6wfCC,2  
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    检查风险 detection risk ,+%$vV .g\  
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    重大错报风险 risk of material misstatement in audit report ,M5J~Ga  
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    风险评估 risk evaluation W8R@Pf
  
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    分析复核程序 analytical review procedures jbGP`b1_  
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    内部控制 internal control
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    局限性 limitation Tw);`&Ulo  
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    控制环境 control environment !ai, \  
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    信息系统与沟通 information system and communication Mo0+"`
   
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    符合性测试 compliance test v|"Nx42  
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    控制测试 control test A9!%H6  
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    报表层次重大错报 material misstatement on level of financial statement ;}ileLTl  
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    认定层次重大错报 material misstatement on level of assertion 2mWW0txil  
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    实质性程序 substantial procedures D<]z.33  
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    舞弊 fraud 1Y_Cd  
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    审计抽样 sampling 8S"vRR  
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    抽样风险 sampling risk swntz  
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    非抽样风险 non-sampling risk 0j F~cV  

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    统计抽样 statistical sampling M8oI8\6[  
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    非统计抽样 non-statistical sampling t-)C0<  
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    销售与收款循环审计 Sales and receivables cycle a2 e-Q({  
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    采购与付款循环审计 Purchases and payables cycle w(zlHj  
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    存货与仓储循环审计 Inventory recording cycle xv4_q-r[  
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    监盘 physical inspection mp:%k\cF|  
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    筹资与投资循环审计 Investment and finance cycle Z_.Eale^  
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    货币资金审计 Audit of monetary assets |W];8  
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    完成审计工作 finish the audit work +1zCb=;!{  
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    期初余额 opening balance L1 1
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    期后事项 events after the balance sheet date \BOZhXfl'  
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    或有事项 contingent evens l*T>9yC  
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    试算平衡表 trail balance EbZRU65J}O  
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    审计报告  Audit report K+5S7wFDZ  
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     标题 title 2It$ bz  
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    收件人 receiver rnz9TmN:*1  
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    引言段 introduction B#9rqC  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements r<,W{Va  
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    注册会计师的责任段 auditor’s responsibility .>NhC"  
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    审计意见段 opinion .]}kOw:(#  
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    注册会计师的监管和盖章auditor’s signature ]V\qX+K  
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    会计师事务所的名称、地址和盖章auditor’s address b1Bu5%bt,:  
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    报告日期 date of the Auditor’s report Ao~ZK[u  
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    无保留意见 unqualified audit report !g{9]"Z1T  
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    非无保留意见 modified audit report &"]Uh  
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    保留意见 qualified opinion 9t:P1  
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    无法表示意见 disclaimer +`4`OVE_#  
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    否定意见 adverse >Q':+ |K}  
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