[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers kQQDaZ8  
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    安永 Ernst & Young ]0j_yX   
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    毕马威 KPMG 4??LK/s*  
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    德勤 Deloitte Touche Tohmatsu <^_crJONom  
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    安达信 Arthur Anderson $em'H,*b3  
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    安然 Enron fGRV]6?V  
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    世通 worldcom
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    国际会计师联合会 IFAC G#^0Bh&  
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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 =Vazxt@[  
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    美国注册会计师协会 AICPA =9,^Tu|  
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    中国注册会计师协会 CICPA Y:, rN  
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    审计 audit GNq f  
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    内部审计 internal audit .>P:{''  
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    政府审计 public sector audit P".IW.^kk~  
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    账项基础审计 accounting number-based audit v\@ RwtP  
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    风险导向审计方法 risk-oriented audit approach b78~{ht`  
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    其他鉴证业务 audit related services o)^
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    审阅业务 review 
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    有限责任公司制 limited liability companies, LLCs Hbd>sS  
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    有限责任合伙制 limited liability partnerships, LLPs +}a(jO  
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    注册会计师职业道德规范 code of ethics for professional accountants Jp+'"a  
　　　　　　　　　　　 Rules of professional conduct OE9,D:tv  
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    独立 independence 2zW IB[  
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    客观 objectivity #Lp}j?Y  
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    公正 integrity a.}#nSY P  
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    专业胜任能力 professional competence $Th)z}A}EA  
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    应有关注 due care /lu|FWbEw  
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    保密 confidentiality confidence ZDgT"53  
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    职业行为 professional conduct m m`#v g,  
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    技术准则 technical standards !]82$  
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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 J:Qx5;b
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    费用 fee ^MF 2Q+  
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    佣金 commission 3Z=yCec]  
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    经济利益 interest 'ET];iZ2  
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    经济利益的冲突 conflicts of interest #X?[")R  
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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. ~ILv*v@m  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. YZ4`b-  
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    更换会计师事务所 Changes in professional appointments @:GqOTN  
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    国际趋同 global convergence /international convergence Pd"c*n&9  
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    鉴证业务 assurance services 8X"4RyNSn  
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    全面质量管理 quality control of audit vf{$2rC  
　　　　　　 Enforce the ethical guidance TZt;-t`  
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    注册会计师的法律责任Professional responsibility &zX W  
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    “深口袋”理论 deep-pocket theory h]ae^M  
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    创新会计处理 creative accounting 'kt6%d2  
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    诉讼爆炸 litigation explosion 8:V,>PH  
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    违约 breach the contract s)r!3HS  
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    过失 negligence /Misconduct !6=;dX  
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    欺诈 cheat / illegal acts yj4"eDg]  
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    审计目标 audit objectives
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    怀疑态度 suspend q| 1%G Nb  
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    财务报表认定： financial statement assertions lt6wmCe   
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    存在 existence -^CW}IM{ I  
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    权利与义务 rights and obligations ="& GU%$  
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    发生 occurrence ;QXg*GNAv$  
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    完整性 completeness  g]?pY  
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    准确性和计价 measurement and valuation '2lzMc>wvP  
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    分类和可理解性 classification and understandability z.-yL,Rc`-  
　　　　　　　 presentation and disclosure ~iH a^i?2*  
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    财务报表循环 cycles ,W)DQwAg  
    Sales and receivables cycle qP#LJPaS  
    Purchases and payables cycle yO%^[c?  
    Wages and salaries cycle Tty'ysH  
    Petty cash cycle q*&H  
    Inventory recording cycle %ln kD5  
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    截止 cut-off gPk,nB  
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    审计任务约定书 the letter of engagement O^8ZnN _+  
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    管理层声明书 report of the directors’ responsibilities for the financial statement 7wx=#  
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    审计证据 audit evidence I#(lxlp"Ho  
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    审计工作底稿 audit working paper l}L8 1t7f  
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    审计记录 audit records EO)JMV?6  
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    计划工作 planning QNx]8r  
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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. M@{?#MkS%  
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    审计风险 audit risk 62R";# K  
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    检查风险 detection risk !lNyoX/  
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    重大错报风险 risk of material misstatement in audit report crb
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    风险评估 risk evaluation BN79\rt  
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    分析复核程序 analytical review procedures R*:$^v@4  
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    内部控制 internal control B=d<L^  
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    局限性 limitation t7-]OY7%w_  
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    控制环境 control environment PSq?8.  
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    信息系统与沟通 information system and communication f9u=h}  
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    符合性测试 compliance test 3F|p8zPS  
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    控制测试 control test 5m~9Vl-&  
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    报表层次重大错报 material misstatement on level of financial statement ]4H)GWHKg  
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    认定层次重大错报 material misstatement on level of assertion F@Sk=l(  
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    实质性程序 substantial procedures kMVr[q,MEq  
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    舞弊 fraud %htI!b+"@  
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    审计抽样 sampling bfA>kn0C  
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    抽样风险 sampling risk qa^cJ1@  
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    非抽样风险 non-sampling risk _\\Al v.  
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    统计抽样 statistical sampling ;EJ!I+�  
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    非统计抽样 non-statistical sampling WCsf_1  
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    销售与收款循环审计 Sales and receivables cycle zF`a:dD$d  
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    采购与付款循环审计 Purchases and payables cycle :L@;.s  
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    存货与仓储循环审计 Inventory recording cycle .*`^dt  
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    监盘 physical inspection ."ZG 0Zg  
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    筹资与投资循环审计 Investment and finance cycle E:8*o7  

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    货币资金审计 Audit of monetary assets b_TI_  
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    完成审计工作 finish the audit work fhN\AjB6Td  
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    期初余额 opening balance OS#aYER~/  
    期后事项 events after the balance sheet date wIi(\]Q  
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    或有事项 contingent evens 
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    试算平衡表 trail balance H[.)&7M\  
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    审计报告  Audit report ~NIhS!  
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     标题 title }=EJM7sM|k  

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    收件人 receiver ~B{08%|oK  
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    引言段 introduction OD~Q|I(j  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements i_N8)Z;r  
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    注册会计师的责任段 auditor’s responsibility KMi$0+  
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    审计意见段 opinion %mss{p!
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    注册会计师的监管和盖章auditor’s signature %WU=Vy4  
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    会计师事务所的名称、地址和盖章auditor’s address _0$>LWO~  
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    报告日期 date of the Auditor’s report 8WV5'cX  
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    无保留意见 unqualified audit report /#vt\I<x  
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    非无保留意见 modified audit report 3?j:M]fR  
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    保留意见 qualified opinion @}6<,;|DQ  
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    无法表示意见 disclaimer XFoSGq
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    否定意见 adverse yL asoh  
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