[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers ?}kG`q  
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    安永 Ernst & Young j)<IRD^  
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    毕马威 KPMG `HZ;NRr  
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    德勤 Deloitte Touche Tohmatsu LR".pH13  
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    安达信 Arthur Anderson :lf+W  
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    安然 Enron ;[=8B\?  
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    世通 worldcom va}Pj#=  
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    国际会计师联合会 IFAC q|!-0B@  
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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 Kx;eaz:gx  
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    美国注册会计师协会 AICPA VGpWg rmHk  
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    中国注册会计师协会 CICPA e?JW   
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    审计 audit U%q7Ai7  
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    内部审计 internal audit glM$R&/  
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    政府审计 public sector audit W4pL ,( S  
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    账项基础审计 accounting number-based audit /OLFcxEWh  
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    风险导向审计方法 risk-oriented audit approach `*_mP<Ag  
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    其他鉴证业务 audit related services !g5
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    审阅业务 review ow_W%I=6  
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    有限责任公司制 limited liability companies, LLCs y(CS5v#FG  
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    有限责任合伙制 limited liability partnerships, LLPs M>~Drul  
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    注册会计师职业道德规范 code of ethics for professional accountants iOU 6V  
　　　　　　　　　　　 Rules of professional conduct 1FlX'[vh  
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    独立 independence
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    客观 objectivity kYG/@7f/  
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    公正 integrity gQ'zW  
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    专业胜任能力 professional competence [N7{WSZ&  
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    应有关注 due care V@zg}C|e  
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    保密 confidentiality confidence mRL"nC  
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    职业行为 professional conduct sf)EMh3Z  
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    技术准则 technical standards r^FhTzA=1  
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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 +S>j0m<*  
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    费用 fee p1Jh 0o8  
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    佣金 commission W-mQjJ`,B  
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    经济利益 interest yXSFjcoB  
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    经济利益的冲突 conflicts of interest iiT"5`KY  
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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. f .Q\Z'S^  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
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    更换会计师事务所 Changes in professional appointments 9s\A\$("l  
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    国际趋同 global convergence /international convergence U'H$`$Ov  
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    鉴证业务 assurance services @.$| w>>T  
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    全面质量管理 quality control of audit 9IjIIM2y  
　　　　　　 Enforce the ethical guidance i3tg6o4C  
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    注册会计师的法律责任Professional responsibility &S ~zNl^m  
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    “深口袋”理论 deep-pocket theory z[b@V  
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    创新会计处理 creative accounting =bfJ^]R  
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    诉讼爆炸 litigation explosion zZL6z4g  
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    违约 breach the contract +ieY:H[  
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    过失 negligence /Misconduct ux XBEq;  
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    欺诈 cheat / illegal acts |]jb& M  
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    审计目标 audit objectives %KsEB*'"  
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    怀疑态度 suspend VEWi_;=J1  
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    财务报表认定： financial statement assertions 5x5@t :  
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    存在 existence s2h@~y   
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    权利与义务 rights and obligations h k] N6+@  
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    发生 occurrence N-G1h?e4  
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    完整性 completeness umjt]Gu[  
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    准确性和计价 measurement and valuation 1Ir21un  
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    分类和可理解性 classification and understandability WffQ:L?  
　　　　　　　 presentation and disclosure Y\D!/T  
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    财务报表循环 cycles K18}W*$ d  
    Sales and receivables cycle K*%9)hq  
    Purchases and payables cycle RiDJ> 6S  
    Wages and salaries cycle Z-^LKe  
    Petty cash cycle tI`Q/a5@  
    Inventory recording cycle G? ]
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    截止 cut-off i`(XLi}k  
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    审计任务约定书 the letter of engagement V[RF</2T  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ZGBd%RWjG_  
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    审计证据 audit evidence @Pm>sY}d<I  
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    审计工作底稿 audit working paper 6"wlg!k8  
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    审计记录 audit records bn#"?6Z2  
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    计划工作 planning y=fx%~<> 8  
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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. P2NQHX  
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    审计风险 audit risk S'k_olx7  
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    检查风险 detection risk !02`t4Zc-  
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    重大错报风险 risk of material misstatement in audit report y0Fb_"}  
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    风险评估 risk evaluation AS !?q  
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    分析复核程序 analytical review procedures F0pir(n-  
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    内部控制 internal control O@tU.5*$5  
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    局限性 limitation 8LyD7P1\  
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    控制环境 control environment KT_!d*  
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    信息系统与沟通 information system and communication :WjpzgPuN  
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    符合性测试 compliance test srPWE^&  
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    控制测试 control test {}>0e:51  
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    报表层次重大错报 material misstatement on level of financial statement |EIng0a  
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    认定层次重大错报 material misstatement on level of assertion &
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    实质性程序 substantial procedures &Q%zl9g(g  
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    舞弊 fraud ")_|
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    审计抽样 sampling hjU::m,WX  
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    抽样风险 sampling risk %r<rcY  
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    非抽样风险 non-sampling risk cCSs  
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    统计抽样 statistical sampling !lREaSM  
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    非统计抽样 non-statistical sampling <>n0arAn  
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    销售与收款循环审计 Sales and receivables cycle nxY\|@  
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    采购与付款循环审计 Purchases and payables cycle 5 z~1Dw  
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    存货与仓储循环审计 Inventory recording cycle 8/DS:uM  
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    监盘 physical inspection 6h>wt-tRC  
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    筹资与投资循环审计 Investment and finance cycle )bA;?i  
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    货币资金审计 Audit of monetary assets .0p0_f=  
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    完成审计工作 finish the audit work b[__1E9v'  
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    期初余额 opening balance !ds
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    期后事项 events after the balance sheet date n?oW< &  
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    或有事项 contingent evens Qf58ig-vCY  
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    试算平衡表 trail balance fr,7rS/w{l  
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    审计报告  Audit report 7@C<oy_bb  
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     标题 title R7]l{2V#^  
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    收件人 receiver >@BnV{ d  
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    引言段 introduction jy7\+i  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements h-g+g#*  
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    注册会计师的责任段 auditor’s responsibility uzXCIv@  
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    审计意见段 opinion Pl(Q,e7O]  
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    注册会计师的监管和盖章auditor’s signature hrmut*<|  
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    会计师事务所的名称、地址和盖章auditor’s address ::o lN  
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    报告日期 date of the Auditor’s report w^(<N7B3T  
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    无保留意见 unqualified audit report jnd[6v=C7-  
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    非无保留意见 modified audit report L%">iQOG#  
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    保留意见 qualified opinion kSC}a N'  
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    无法表示意见 disclaimer Wi>!{.}%A  
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    否定意见 adverse \Fl+\?~D  
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