[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers mwZ)PySm)  
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    安永 Ernst & Young .Ep&O#  
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    毕马威 KPMG i If?K%M7  
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    德勤 Deloitte Touche Tohmatsu R. vV
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    安达信 Arthur Anderson l<7SB5  

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    安然 Enron Tgbq4xR(  
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    世通 worldcom zXbA$ c  
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    国际会计师联合会 IFAC k7cY^&o  
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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 |goK@<  
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    美国注册会计师协会 AICPA !*?9n^PaF  
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    中国注册会计师协会 CICPA 6V #EEb  
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    审计 audit MY}K.^4^  
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    内部审计 internal audit |WOc0M[U  
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    政府审计 public sector audit Qam48XZ >  
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    账项基础审计 accounting number-based audit 7QoMroR  
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    风险导向审计方法 risk-oriented audit approach @S>;t)\J  
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    其他鉴证业务 audit related services Sn' +~6i  
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    审阅业务 review K{B|  
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    有限责任公司制 limited liability companies, LLCs sc6NON#  
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    有限责任合伙制 limited liability partnerships, LLPs ( 5uSqw&U  
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    注册会计师职业道德规范 code of ethics for professional accountants #l7v|)9v  
　　　　　　　　　　　 Rules of professional conduct S_;r!.
  
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    独立 independence .*.eY?,V  
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    客观 objectivity f$vTDak  
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    公正 integrity M.:JT31>1  
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    专业胜任能力 professional competence n+i=Ff  
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    应有关注 due care kQQDaZ8  
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    保密 confidentiality confidence y*v|q=  
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    职业行为 professional conduct ;Zr7NKs  
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    技术准则 technical standards Ndgx@LTQQ  
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     保持实质上的独立和形式上的独立The member is, and is seen to be independent YhqMTOw  
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    费用 fee pVrY';[,|  
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    佣金 commission ?)(-_N&T  
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    经济利益 interest 0z4M/WrNt  
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    经济利益的冲突 conflicts of interest U~;tk@  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. U%[ye0@:  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. F[`dX  
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    更换会计师事务所 Changes in professional appointments 3
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    国际趋同 global convergence /international convergence ^ w2 HF  
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    鉴证业务 assurance services =6"5kz10  
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    全面质量管理 quality control of audit F*r)  
　　　　　　 Enforce the ethical guidance _L$a[zH  
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    注册会计师的法律责任Professional responsibility 1?1Bz?EKF*  
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    “深口袋”理论 deep-pocket theory 85;bJfY  
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    创新会计处理 creative accounting UxzF5V5  
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    诉讼爆炸 litigation explosion 6N5(DD  
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    违约 breach the contract w^$C\bCbh  
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    审计目标 audit objectives {uoF5|O6K  
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    怀疑态度 suspend LdN[N^n[H  
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    财务报表认定： financial statement assertions $?bD55  
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    存在 existence 6=;(~k&x9:  
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    权利与义务 rights and obligations >X'-J{4R  
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    发生 occurrence yb?Pyq.D  
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    完整性 completeness wlaPE8Gc  
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    准确性和计价 measurement and valuation R_KDY  
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    分类和可理解性 classification and understandability J
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　　　　　　　 presentation and disclosure }&e HU  
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    财务报表循环 cycles orH6R8P]  
    Sales and receivables cycle 40h$- VYT/  
    Purchases and payables cycle ~uty<fP  
    Wages and salaries cycle x5BS|3W$a  
    Petty cash cycle 9&AO  
    Inventory recording cycle RO,TNS~  
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    截止 cut-off aaT3-][  
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    审计任务约定书 the letter of engagement "8ellKh  
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    管理层声明书 report of the directors’ responsibilities for the financial statement ]0ErT9  
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    审计证据 audit evidence 2a e
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    审计工作底稿 audit working paper Sq ]gU  
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    审计记录 audit records ! ZH "$m|  
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    计划工作 planning &l1t5 !  
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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. ;Jg$C~3tf  
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    审计风险 audit risk SYA~I-OYc  
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    检查风险 detection risk {/,(F^T>2  
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    重大错报风险 risk of material misstatement in audit report \]]K{DO  
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    风险评估 risk evaluation *m+FMyr  
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    分析复核程序 analytical review procedures  &kmaKc  
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    内部控制 internal control y 2> 93m  
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    局限性 limitation PKrG6% W+  
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    控制环境 control environment |7c],SHm  
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    信息系统与沟通 information system and communication )2?]c  
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    符合性测试 compliance test /g{*px|  
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    控制测试 control test pxTtV g.  
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    报表层次重大错报 material misstatement on level of financial statement z:f&k}(  
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    认定层次重大错报 material misstatement on level of assertion O|8@cO
 
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    实质性程序 substantial procedures 7wh4~  
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    舞弊 fraud aj;x:UqpJ  
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    审计抽样 sampling k}fC58q  
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    抽样风险 sampling risk Az:~|P  
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    非抽样风险 non-sampling risk 7gf(5p5ZV  
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    统计抽样 statistical sampling &
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    非统计抽样 non-statistical sampling I p{R'H
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    销售与收款循环审计 Sales and receivables cycle q"2APvsv p  
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    采购与付款循环审计 Purchases and payables cycle ,M3hE/rb/  
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    存货与仓储循环审计 Inventory recording cycle }jCO@v;  
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    监盘 physical inspection K^fs#7  
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    筹资与投资循环审计 Investment and finance cycle vlkwWm  
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    货币资金审计 Audit of monetary assets aJ(/r.1G  
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    完成审计工作 finish the audit work gW~T{+f  
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    期初余额 opening balance .S54:vs  
    期后事项 events after the balance sheet date '/8/M{`s  
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    或有事项 contingent evens CHKhJ v3+4  
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    试算平衡表 trail balance &f.|MNz;  
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    审计报告  Audit report d|RUxNjM-J  
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     标题 title 9$HKP9 G  
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    收件人 receiver ulsU~WW7r  
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    引言段 introduction gvT}UNqL  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements %J-0%-/_S:  
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    注册会计师的责任段 auditor’s responsibility >ZOlSLu  
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    审计意见段 opinion vGv<WEE  
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    注册会计师的监管和盖章auditor’s signature G"FO%3&|  
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    会计师事务所的名称、地址和盖章auditor’s address j<(E%KN3  
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    报告日期 date of the Auditor’s report LH4#p%Pb%  
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    无保留意见 unqualified audit report %.=}v7&<z  
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    非无保留意见 modified audit report &233QRYM  
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    保留意见 qualified opinion Uwkxc  
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    无法表示意见 disclaimer MBt\"b#t  
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    否定意见 adverse &qg6^&  
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