[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers _Z&R'`kg  
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    安永 Ernst & Young x #g,l2_!  
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    毕马威 KPMG $i Tgv?.Q  
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    德勤 Deloitte Touche Tohmatsu _Qas+8NW  
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    安达信 Arthur Anderson !2}Q9a  
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    安然 Enron A:Z:&(NtE:  
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    世通 worldcom $4pW#4/4
 
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    国际会计师联合会 IFAC V>Cf 8>m  
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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 ?hYe4tc-#  
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    美国注册会计师协会 AICPA DGnswN%n1  
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    中国注册会计师协会 CICPA ~MX@-Ff  
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    审计 audit @@QU"8q  
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    内部审计 internal audit '`u1,h  
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    政府审计 public sector audit *(rE<  
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    账项基础审计 accounting number-based audit [nrP; _  
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    风险导向审计方法 risk-oriented audit approach ` {p5SYj  
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    其他鉴证业务 audit related services [B[J%?NS  
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    审阅业务 review %M`&}'6'  
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    有限责任公司制 limited liability companies, LLCs "M tQj}  
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    有限责任合伙制 limited liability partnerships, LLPs NKRXY~zHh  
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    注册会计师职业道德规范 code of ethics for professional accountants @tA .^k0`  
　　　　　　　　　　　 Rules of professional conduct F-6* BUqJ  
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    独立 independence pP#?|  
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    客观 objectivity {SJLM0 =Z  
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    公正 integrity m`|Z1CT  
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    专业胜任能力 professional competence ^iTA40K  
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    应有关注 due care ;"3Mm$  
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    保密 confidentiality confidence vl
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    职业行为 professional conduct @P-7a`3*  
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    技术准则 technical standards I.>
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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 v#6.VUAw  
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    费用 fee gOkO8P6P8  
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    佣金 commission s-*XAnot  
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    经济利益 interest Wi[Y@  
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    经济利益的冲突 conflicts of interest ;# {x_>M  
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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. TcC=_je460  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. *,. {Xf  
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    更换会计师事务所 Changes in professional appointments (C
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    国际趋同 global convergence /international convergence Vf@/}=X *  
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    鉴证业务 assurance services bhI8b/  
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    全面质量管理 quality control of audit *n47.(a2i  
　　　　　　 Enforce the ethical guidance aH6pys!O  
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    注册会计师的法律责任Professional responsibility xnLfR6B  
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    “深口袋”理论 deep-pocket theory V$@2:@8mo  
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    创新会计处理 creative accounting {hl_/ aG  
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    诉讼爆炸 litigation explosion ~$@I <=
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    违约 breach the contract vw3W:TL  
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    过失 negligence /Misconduct ZGrV? @o,6  
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    欺诈 cheat / illegal acts  LKm5U6  
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    审计目标 audit objectives HG^8&uh]  
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    怀疑态度 suspend B)(A#&nrb  
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    财务报表认定： financial statement assertions j04Q3d \f  
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    存在 existence Y5;:jYk#<_  
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    权利与义务 rights and obligations Q.N^1?(>k  
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    发生 occurrence (]pQ.3  
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    完整性 completeness Cr&ua|%F  
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    准确性和计价 measurement and valuation u/MIB`@,  
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    分类和可理解性 classification and understandability bi5'-.B  
　　　　　　　 presentation and disclosure )yK!EK\  
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    财务报表循环 cycles d ][E;$  
    Sales and receivables cycle C>;}CH|X  
    Purchases and payables cycle :\>UZ9h #  
    Wages and salaries cycle l0 1Lg6+S  
    Petty cash cycle `*slQ}i  
    Inventory recording cycle X@cV']#V  
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    截止 cut-off snK/,lm.  
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    审计任务约定书 the letter of engagement 6"wY;E  
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    管理层声明书 report of the directors’ responsibilities for the financial statement Q:-/@$&i  
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    审计证据 audit evidence j/W#=\xz  
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    审计工作底稿 audit working paper lmod8B  
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    审计记录 audit records %~eZrG.  
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    计划工作 planning s^AYPmR6  
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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. L'c4i[~s  
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    审计风险 audit risk R)H@'X  
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    检查风险 detection risk <uAqb Wu  

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    重大错报风险 risk of material misstatement in audit report "zqt'b0bW  
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    风险评估 risk evaluation aWit^dp  
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    分析复核程序 analytical review procedures #)\KV7f!;  
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    内部控制 internal control Zw }7vD0  
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    局限性 limitation 2;q6~Y,  
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    控制环境 control environment f",B;C  
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    信息系统与沟通 information system and communication 2Aff3]-:Gd  
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    符合性测试 compliance test "=Ziy4V  
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    控制测试 control test |#S!qnXB  
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    报表层次重大错报 material misstatement on level of financial statement ?.4u'Dkn=  
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    认定层次重大错报 material misstatement on level of assertion mxXQBmW  
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    实质性程序 substantial procedures NE/3aU  
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    舞弊 fraud B^KC~W  
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    审计抽样 sampling }U8H4B~UtY  
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    抽样风险 sampling risk QK;A >]  
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    非抽样风险 non-sampling risk `B^?Za,xN  
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    统计抽样 statistical sampling ~
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    非统计抽样 non-statistical sampling H1q>UU:  
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    销售与收款循环审计 Sales and receivables cycle fIFB"toiPE  
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    采购与付款循环审计 Purchases and payables cycle br0gB3r  
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    存货与仓储循环审计 Inventory recording cycle l_$~~z ~  
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    监盘 physical inspection $rf5\_G,96  
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    筹资与投资循环审计 Investment and finance cycle b`1P%OjC  
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    货币资金审计 Audit of monetary assets 7|H !(a'  
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    完成审计工作 finish the audit work @1rF9< 4g  
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    期初余额 opening balance =7Nm=5@  
    期后事项 events after the balance sheet date 2<<,a
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    或有事项 contingent evens $S6AqUk$  
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    试算平衡表 trail balance  _4.fT  
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    审计报告  Audit report  x@Q}sW92  
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     标题 title zX|CW;  
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    引言段 introduction $UKV2c  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements _G[5S-0 [  
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    注册会计师的责任段 auditor’s responsibility hCc I >[H5  
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    审计意见段 opinion ]yA| m3^2  
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    注册会计师的监管和盖章auditor’s signature |VTm5.23  
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    会计师事务所的名称、地址和盖章auditor’s address = R; 0Ed&b  
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    报告日期 date of the Auditor’s report |Q.t]TR'P  
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    无保留意见 unqualified audit report N!aV~\E  
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    非无保留意见 modified audit report Q:lSKf  
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    保留意见 qualified opinion Z=4Krfn  
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    无法表示意见 disclaimer Yw4c`MyL  
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    否定意见 adverse .}%$l.#a  
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