[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers &9EcgazV
 
owzcc-g  
    安永 Ernst & Young }BWT21'-Y  
gLwrYG7@  
    毕马威 KPMG  IOY<'t+  
PQrc#dfc|  
    德勤 Deloitte Touche Tohmatsu k!V@Q!>,  
EvptGM  
    安达信 Arthur Anderson
{ceY:49  
)C$pjjo/`  
    安然 Enron =@P]eK /  
I`nC\%g  
    世通 worldcom !>:]k?$b  
*{(tg~2'(  
    国际会计师联合会 IFAC g~
XR#vl$  
/<k]mY cu  
    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB ZKJhmk  
XZ:6A]62I  
    美国注册会计师协会 AICPA +t8#rT ^B  
FK@Gd)(  
    中国注册会计师协会 CICPA 9vBW CCf
 
c#Qlr{ES  
m$VCCDv  
    审计 audit ujr"_ofI  
)T@?.J`  
    内部审计 internal audit ) D5JA`  
V6& 6I  
    政府审计 public sector audit T%yGSk  
CQs,G8\/  
    账项基础审计 accounting number-based audit -Np}<O`./  
S;tvt/\!Z  
    风险导向审计方法 risk-oriented audit approach Bo; { QoB  
#i=m%>zjN  
    其他鉴证业务 audit related services 'u9y\vUy  
%GGSd0 g  
    审阅业务 review Zfd `Fu  
rQ(u@u;  
    有限责任公司制 limited liability companies, LLCs q}C;~nMD  
D
e\Ocxx  
    有限责任合伙制 limited liability partnerships, LLPs ,MUgw w!.  
BD [<>Wm  
sj&1I.@,>  
    注册会计师职业道德规范 code of ethics for professional accountants l4YTR4D  
　　　　　　　　　　　 Rules of professional conduct Y+gNi_dE  
Nk<H=kw+  
    独立 independence '26 ,.1  
bZ}T;!U?I  
    客观 objectivity TiKfIv  
,WE2MAjhT  
    公正 integrity 4veXg/l  
G[]h1f!  
    专业胜任能力 professional competence e 3TKg  
 7*r!-$  
    应有关注 due care \=H+m%  
_ Gkb[H&RZ  
    保密 confidentiality confidence S<g~VK!Tt  
WH<\f|xR  
    职业行为 professional conduct @%8$k[
  
|`d-;pk!%  
    技术准则 technical standards Ej<`HbJ'Q  
s
W&h?jdf  
     保持实质上的独立和形式上的独立The member is, and is seen to be independent 'OU`$K7n  
:Aj[#4-=   
    费用 fee @&GY5<&b  
Fnuheb'&m  
    佣金 commission '/3\bvZ
 
=00sB  
    经济利益 interest } a!HbH  
=WK's8FB;8  
    经济利益的冲突 conflicts of interest oN,9#*PVL  
 NW`Mc&  
    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. |21*p#>  
OG^#e+  
o4,9jk$  
    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. >fp_$bjd  
GmZ2a-M  
    更换会计师事务所 Changes in professional appointments WL;2&S/{@  
HBZtg  
Q 822 #  
    国际趋同 global convergence /international convergence J"fv5  {  
>[<f\BN|  
    鉴证业务 assurance services N
~DO_^  
{*X|)nr  
    全面质量管理 quality control of audit fz%e?
@>q  
　　　　　　 Enforce the ethical guidance 1_>w|6;e  
nMOXy\&mI  
58]t iP"  
    注册会计师的法律责任Professional responsibility [jTZxH<  
X\5EF7:S  
    “深口袋”理论 deep-pocket theory :JK+V2B$H  
1$ENNq#0  
    创新会计处理 creative accounting ckbD/+  
;pG5zRe  
    诉讼爆炸 litigation explosion BX2}ar  
e'~<uN>
 
    违约 breach the contract 3A3WD+[L  
(]$&.gE.F  
    过失 negligence /Misconduct *Tq7[v{0*|  
+XAM2uN5_.  
    欺诈 cheat / illegal acts k>#-NPU$  
9Yji34eDZ  
    审计目标 audit objectives c1 1?Kq  
Nk?L<'  
    怀疑态度 suspend US&:UzI.  
\j0016;  
    财务报表认定： financial statement assertions :!fU+2$`^(  
NYPjN9L  
    存在 existence y7LM}dH#m  
uC?/p1  
    权利与义务 rights and obligations $Q`\-  
]E1|^[y  
    发生 occurrence zI_pP?4;.q  
=j8g6#'u  
    完整性 completeness &_3o1<  
G$jw#a[L  
    准确性和计价 measurement and valuation q^b12@.  
QPW+L*2  
    分类和可理解性 classification and understandability WDh*8!)  
　　　　　　　 presentation and disclosure 87hU#nVYh  
V# JuNJ  
    财务报表循环 cycles N._^\FRyn  
    Sales and receivables cycle XW*d\vDun  
    Purchases and payables cycle 7/bF04~%  
    Wages and salaries cycle `LJ.NY pP  
    Petty cash cycle u4Z Accj  
    Inventory recording cycle WISeP\:^  
fKa]
F`p_h  
    截止 cut-off :(i=> ~O  
i7`/"5I  
    审计任务约定书 the letter of engagement z*WQ=l2  
/re0"!0y  
    管理层声明书 report of the directors’ responsibilities for the financial statement ;eP.B/N  
dbfI!4  
    审计证据 audit evidence kj`h{
Wc[)  
uC"Gm;0  
    审计工作底稿 audit working paper dEfP272M  
MwWN;_#EO)  
LHq*E `  
    审计记录 audit records #wF6WxiG  
3MoVIf1  
    计划工作 planning /%P,y+<}iG  
tS[@?qP  
    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. A~8-{F 31  
0~cbB  
    审计风险 audit risk $lF\FC  
vH{JLN2  
    检查风险 detection risk !D9V9p  
78E<_UgcB  
    重大错报风险 risk of material misstatement in audit report U.J/ "}5`T  
3EyVoS6D  
c B7'>L  
    风险评估 risk evaluation $WbfRyXi7'  
%&iWc_"  
    分析复核程序 analytical review procedures _@s
SVh$+  
yj mNeZ  
    内部控制 internal control <X]dR 6FT  
i",oPz7  
    局限性 limitation +  $/mh  
=Ka :i>  
    控制环境 control environment 9j$J}=y  
yu=(m~KX   
K[9{]$(Z  
    信息系统与沟通 information system and communication Kk/cI6`W  
[?F]S:/i  
    符合性测试 compliance test p;LF-R  
"XKd#ncP  
    控制测试 control test \PK}4<x}  
Wq*W+7=.  
    报表层次重大错报 material misstatement on level of financial statement ,/..f!
bp  
iuEQ?fp  
Ai5D[ykX  
    认定层次重大错报 material misstatement on level of assertion JPkI+0  
LS4E.Xdn  
u]Dds;~"b  
    实质性程序 substantial procedures 3mXRLx=0>  
4|KtsAVp{  
    舞弊 fraud Ufe@G\uyI  
Q5tx\GE  
    审计抽样 sampling +<n8O~h  
f_ UwIP  
    抽样风险 sampling risk >Q|S#(c  
41\V;yib  
    非抽样风险 non-sampling risk g v9z`[erS  
usI$  
    统计抽样 statistical sampling [2nP
r^  
xu*dPG)v  
 Ml9  
    非统计抽样 non-statistical sampling /7Ft1f  
oCuKmK8  
    销售与收款循环审计 Sales and receivables cycle mf)E%qo  
w&LL-~KI+  
    采购与付款循环审计 Purchases and payables cycle M}`G}*  
t`vIcCXqyl  
    存货与仓储循环审计 Inventory recording cycle w-?Cg8bq<  
<k-hRs2d  
    监盘 physical inspection ri1:q.:I]  
6#1:2ZHKG  
    筹资与投资循环审计 Investment and finance cycle G:{\-R'  
kB;!EuL  
    货币资金审计 Audit of monetary assets |%5nV=&\  
M7SVD[7~HM  
    完成审计工作 finish the audit work K"9V8x3Wg  
1TL~I-G&n  
    期初余额 opening balance O@? *5  
    期后事项 events after the balance sheet date &!O~ f  
oHkjMqju  
    或有事项 contingent evens %B-m- =gz  
!<j
)D_  
    试算平衡表 trail balance k^r-~q+NV#  
&p:GB_  
    审计报告  Audit report i{6wns?KMj  
g+M& _n  
     标题 title ~[4zm$R^  
ob"yz}  
    收件人 receiver FK.Qj P:  
t+Hx&_pMj  
    引言段 introduction xsSX~`  
,5thD  
    管理层对财务报表的责任段 management’s responsibility for the financial statements \9s x_ T  
Q1
?0]5  
    注册会计师的责任段 auditor’s responsibility QLe<).S1B2  
xzTF| Z\  
    审计意见段 opinion dX5|A_Ex  
M[,G#GO  
    注册会计师的监管和盖章auditor’s signature hDHIi\%  
-[.A6W  
s+XDtO  
    会计师事务所的名称、地址和盖章auditor’s address  0@dN$e  
`d.4L.],  
    报告日期 date of the Auditor’s report d]w%zo,yr  
"N*i!
h  
    无保留意见 unqualified audit report c %.v I  
?tFsSU  
sn?YD'>k  
    非无保留意见 modified audit report 2@#`x"0  
y]TNjLpo$  
    保留意见 qualified opinion 9V( esveq  
TkSeD P  
    无法表示意见 disclaimer PV,AN   
; gNoiAxW  
It3.  
    否定意见 adverse &[|P/gj#>  
{Qr0pjE7R