[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers $9LGdKZ_D  
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    安永 Ernst & Young ox i a}  
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    毕马威 KPMG Zi2Eu4p l{  
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    德勤 Deloitte Touche Tohmatsu [="g|/M)  
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    安达信 Arthur Anderson 0XBBA0tq  
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    安然 Enron Fyi?,,  
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    世通 worldcom qY*
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    国际会计师联合会 IFAC )zk?yY6  
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    国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB B^_$ hJncc  
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    美国注册会计师协会 AICPA )sY$\^'WY  
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    中国注册会计师协会 CICPA L:k@BCQM  
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    审计 audit (F4dFh  
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    内部审计 internal audit ?h>%Ix  
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    政府审计 public sector audit U&d-?PI  
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    账项基础审计 accounting number-based audit 8`rAE_n`%  
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    风险导向审计方法 risk-oriented audit approach 
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    其他鉴证业务 audit related services SzgY2+Qq  
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    审阅业务 review !)51v {  
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    有限责任合伙制 limited liability partnerships, LLPs LNyL>VHkK  
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    注册会计师职业道德规范 code of ethics for professional accountants t<EX#_i,  
　　　　　　　　　　　 Rules of professional conduct ^c [CyZ:a  
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    独立 independence wZ\e3H z  
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    客观 objectivity s6eq?1l3  
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    公正 integrity 9cw4tqTm  

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    专业胜任能力 professional competence ]mJAKycE%  
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    应有关注 due care zvQ^f@lq2  
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    保密 confidentiality confidence 40l#'< y;  
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    职业行为 professional conduct /S=;DxZ,r  
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    技术准则 technical standards S#%JSQo
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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 H$qdU!c  
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    费用 fee {]/Jk07  
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    佣金 commission 37M[9m|D*  
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    经济利益 interest W<Vzd4hR  
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    经济利益的冲突 conflicts of interest 3K'o&>}L  
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    舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies. o._#=7|(  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. *IO;`k q,;  
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    更换会计师事务所 Changes in professional appointments Ll E_{||h  
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    国际趋同 global convergence /international convergence |@bNd7=2d  
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    鉴证业务 assurance services O
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    全面质量管理 quality control of audit Drq{)#7  
　　　　　　 Enforce the ethical guidance >J75T1PH=  
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    注册会计师的法律责任Professional responsibility Qj~W-^/ -  
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    “深口袋”理论 deep-pocket theory :M? ')  
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    创新会计处理 creative accounting /*p?UW<*4  
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    诉讼爆炸 litigation explosion q ]R @:a/  
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    违约 breach the contract @aPu}Hi  
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    过失 negligence /Misconduct AYQh=$)(  
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    欺诈 cheat / illegal acts >p#d;wK4_  
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    审计目标 audit objectives "E[*rnsLN  
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    怀疑态度 suspend kE(-vE9  
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    财务报表认定： financial statement assertions k-PRV8WO  
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    存在 existence f!kdcr=/"  
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    权利与义务 rights and obligations wTuRo J  
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    发生 occurrence Gqz)='  
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    完整性 completeness Sw9mrhzJfe  
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    准确性和计价 measurement and valuation @KRn3$U  
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    分类和可理解性 classification and understandability nsw8[pk  
　　　　　　　 presentation and disclosure !rmo*-=^=  
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    财务报表循环 cycles XK9*,WA9r  
    Sales and receivables cycle yW,#&>]# |  
    Purchases and payables cycle [&}<!:9'  
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    Inventory recording cycle ~ilBw:L-3  
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    截止 cut-off .B-,GD}  
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    审计任务约定书 the letter of engagement 8i$`oMv[y  
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    管理层声明书 report of the directors’ responsibilities for the financial statement s zs3x-g  
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    审计证据 audit evidence "YU~QOGx@  
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    审计工作底稿 audit working paper gK_[3FiKt  
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    审计记录 audit records =@/^1.`  
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    计划工作 planning MBrVh6z>  
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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. C^v-&*v  
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    审计风险 audit risk gM[ J'DMW  
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    检查风险 detection risk Q"_T040B
 
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    重大错报风险 risk of material misstatement in audit report nk.Eq[08  
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    风险评估 risk evaluation 1MFpuPJk  
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    分析复核程序 analytical review procedures eC:Q)%$%l  
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    内部控制 internal control p%_ :(  
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    局限性 limitation 5!fW&OiY  
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    控制环境 control environment T1[ZrY'0  
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    信息系统与沟通 information system and communication m*,[1oeG&  
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    符合性测试 compliance test tO;W?g  
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    控制测试 control test UHHKI)(  
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    报表层次重大错报 material misstatement on level of financial statement 7OHw/-j\  
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    认定层次重大错报 material misstatement on level of assertion 4=cq76  
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    实质性程序 substantial procedures %*}f<k{6  
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    舞弊 fraud K7Tell\`  
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    审计抽样 sampling P$(}}@  
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    抽样风险 sampling risk rJj~cPwL"  
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    非抽样风险 non-sampling risk 5aQg^f%\  
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    统计抽样 statistical sampling z*1K<w8  
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    非统计抽样 non-statistical sampling ?!-im*~w  
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    销售与收款循环审计 Sales and receivables cycle {mGWMv  
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    采购与付款循环审计 Purchases and payables cycle 4+bsG6i  
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    存货与仓储循环审计 Inventory recording cycle 4tWI)}+ak  
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    监盘 physical inspection X pwom'  
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    筹资与投资循环审计 Investment and finance cycle PCjY,O  
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    货币资金审计 Audit of monetary assets r U5'hK  
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    完成审计工作 finish the audit work T
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    期初余额 opening balance 2_v>8B  
    期后事项 events after the balance sheet date d5hE!=  
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    或有事项 contingent evens M+:wa@Kl  
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    试算平衡表 trail balance miqCUbcU  
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    审计报告  Audit report L;`t%1  
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    收件人 receiver O!tD1^O!1}  
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    引言段 introduction |e>-v  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements t`B']Ac;T  
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    注册会计师的责任段 auditor’s responsibility F)Lbr>H?I  
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    审计意见段 opinion ^EOjq  
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    注册会计师的监管和盖章auditor’s signature M='Kjc>e  
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    会计师事务所的名称、地址和盖章auditor’s address vKf=t&gqr  
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    报告日期 date of the Auditor’s report 4^&vRD,  
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    无保留意见 unqualified audit report 9j`-fs
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    非无保留意见 modified audit report @AOiZOH  
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    保留意见 qualified opinion )RFeF!("  
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    无法表示意见 disclaimer pyKa
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    否定意见 adverse intf%T5#  
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