[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers PpM Z-f@  
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    安永 Ernst & Young Z+ubc"MVb  
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    毕马威 KPMG ^B@4 w
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    德勤 Deloitte Touche Tohmatsu J#Fe"  
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    安达信 Arthur Anderson 6QdNGpN  
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    安然 Enron }yqRz6=YB  
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    世通 worldcom 6 h>8^l  
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    国际会计师联合会 IFAC :NU-C!eT  
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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 )hk=wu6  
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    美国注册会计师协会 AICPA i]GBu  
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    中国注册会计师协会 CICPA ,4j$kR  
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    审计 audit qGkrG38K  
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    内部审计 internal audit *pP"u::S  
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    政府审计 public sector audit ]6OrL TmP  

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    账项基础审计 accounting number-based audit ^ vI|  
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    风险导向审计方法 risk-oriented audit approach ->wY|7  
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    其他鉴证业务 audit related services DjOFfD\MF  
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    审阅业务 review wI>JOV7  
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    有限责任公司制 limited liability companies, LLCs hM\QqZFyp  
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    有限责任合伙制 limited liability partnerships, LLPs yG&kP:k<  
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    注册会计师职业道德规范 code of ethics for professional accountants N(Y9FD;H  
　　　　　　　　　　　 Rules of professional conduct s cR-|GuZ  
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    独立 independence NOyLZa'  
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    客观 objectivity $ajw]2kx  
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    公正 integrity :EgdV  
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    专业胜任能力 professional competence _WK+BxH  
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    应有关注 due care u- U
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    保密 confidentiality confidence SNvK8,"g  
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    职业行为 professional conduct -Qnnzp$]  
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    技术准则 technical standards 0nx <f>n  
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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 8g>jz 8  
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    费用 fee }"m@~kg=  
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    佣金 commission lG#&Pv>-  
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    经济利益 interest o*p7/KvoT  
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    经济利益的冲突 conflicts of interest c09]Cp<  
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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. ^Jnp\o>  
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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 *\VQ%_wg  
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    国际趋同 global convergence /international convergence 0?p_|X'_  

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    鉴证业务 assurance services yrsP'th  
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    全面质量管理 quality control of audit ?9?0M A<[i  
　　　　　　 Enforce the ethical guidance wCmwH=
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    注册会计师的法律责任Professional responsibility 00;=6q]TA  
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    “深口袋”理论 deep-pocket theory GQ8I |E  
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    创新会计处理 creative accounting {qL
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    诉讼爆炸 litigation explosion @.0jC=!l  
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    违约 breach the contract 7ZZSAI  
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    过失 negligence /Misconduct U +mx@C_  
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    欺诈 cheat / illegal acts 0*g psS  
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    审计目标 audit objectives mnil1*-c0  
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    怀疑态度 suspend _&F6As !{  
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    财务报表认定： financial statement assertions XLmbpEh  
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    存在 existence PFPfLxna  
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    权利与义务 rights and obligations U Ciq'^,  
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    发生 occurrence 0A1l"$_|  
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    完整性 completeness gpw(j0 /Fs  
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    准确性和计价 measurement and valuation (9cIU2e  
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    分类和可理解性 classification and understandability ~(%G;fZ?x  
　　　　　　　 presentation and disclosure ,%KB\;1mn'  
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    财务报表循环 cycles Hfc^<q4a.  
    Sales and receivables cycle ! prU!5-  
    Purchases and payables cycle wV-cpJ,}  
    Wages and salaries cycle pg>P]a{  
    Petty cash cycle CiMy_`H  
    Inventory recording cycle `E|IMUB~  
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    截止 cut-off 2}}~\C}o+  
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    审计任务约定书 the letter of engagement 7PisX!c,h  
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    管理层声明书 report of the directors’ responsibilities for the financial statement o_5|L9  
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    审计证据 audit evidence 1%-?e``.
 
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    审计工作底稿 audit working paper 9s7B1Pf  
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    审计记录 audit records W:) M}}&H  
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    计划工作 planning <=7p~ i5  
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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. ZDVaKDqZ_  
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    审计风险 audit risk *uv\V@ 0  
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    检查风险 detection risk He]F~GXP  
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    重大错报风险 risk of material misstatement in audit report BFE o:!'F  
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    风险评估 risk evaluation L9kSeBt  
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    分析复核程序 analytical review procedures DX!$k[  
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    内部控制 internal control >)5vsqGZaK  
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    局限性 limitation aSK$#Xeu  
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    控制环境 control environment /z'j:~`E
  
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    信息系统与沟通 information system and communication h5Z\9`f[  
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    符合性测试 compliance test !l\pwfXP&%  
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    控制测试 control test D=OU61AA  
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    报表层次重大错报 material misstatement on level of financial statement u3<])}I'  
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    认定层次重大错报 material misstatement on level of assertion cbteNA!
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    实质性程序 substantial procedures \UC4ai2MK  
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    舞弊 fraud  o _CVZ  
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    审计抽样 sampling *PI3
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    抽样风险 sampling risk [Ytia#Vv  
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    非抽样风险 non-sampling risk ._R82gy  
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    统计抽样 statistical sampling EtL=_D-  
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    非统计抽样 non-statistical sampling O]Hg4">f  
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    销售与收款循环审计 Sales and receivables cycle %z.G3\s0  
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    采购与付款循环审计 Purchases and payables cycle ,S8Vfb &  
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    存货与仓储循环审计 Inventory recording cycle L f i]s  
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    监盘 physical inspection Po_9M4k U  
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    筹资与投资循环审计 Investment and finance cycle OYzJE@r^  
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    货币资金审计 Audit of monetary assets jmb\eOq+~V  
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    完成审计工作 finish the audit work =#u2Rx%V  
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    期初余额 opening balance }Q%>Fv  
    期后事项 events after the balance sheet date *K)v&}uw  
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    或有事项 contingent evens IQ_0[  
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    试算平衡表 trail balance UtutdkaS  
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    审计报告  Audit report <Kh\i'8  
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     标题 title 4 hj2rK'y  
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    收件人 receiver Q\oUZnD$=  
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    引言段 introduction 7Y)wu$!7}  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements bXW )n<y  
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    注册会计师的责任段 auditor’s responsibility ~;+vF
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    审计意见段 opinion ? vlGr5#  
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    注册会计师的监管和盖章auditor’s signature <Hp"ZCN  
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    会计师事务所的名称、地址和盖章auditor’s address @v'D9 ?  
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    报告日期 date of the Auditor’s report 4Rm3'Ch  
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    无保留意见 unqualified audit report SQ!lgm1bA  
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    非无保留意见 modified audit report <7rK  
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    保留意见 qualified opinion ~Qsj)9
 
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    无法表示意见 disclaimer $SXxAS1  
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    否定意见 adverse :2My|3H\  
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