[知识整理]审计中常用的审计术语 [复制链接]

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    账项基础审计 accounting number-based audit k.c.7%|~;  
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    有限责任合伙制 limited liability partnerships, LLPs )u=W?5%=}  
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    注册会计师的法律责任Professional responsibility kf~ D m}bV  
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    Inventory recording cycle 36s[hg  
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    审计任务约定书 the letter of engagement ~Us1F=i_Q  
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    管理层声明书 report of the directors’ responsibilities for the financial statement dJ"3F(X  
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    审计证据 audit evidence i,NN"  
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    计划工作 planning <T[%03  
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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. f&bY=$iff  
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    重大错报风险 risk of material misstatement in audit report f(=yC}si  
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    控制测试 control test @g(N!n~  
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    报表层次重大错报 material misstatement on level of financial statement 4JKB6~Y  
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    认定层次重大错报 material misstatement on level of assertion ?/9]"HFHN  
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    实质性程序 substantial procedures S&}7jRH1  

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    舞弊 fraud [Tby+pC  
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    审计抽样 sampling
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    抽样风险 sampling risk .21%~"dxJ  
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    非抽样风险 non-sampling risk !p >a,8w  
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    统计抽样 statistical sampling .FK[Y? ci#  
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    销售与收款循环审计 Sales and receivables cycle 6%H8Qv  
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    采购与付款循环审计 Purchases and payables cycle Z2)f$ c  
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    存货与仓储循环审计 Inventory recording cycle LG'JQGl5  
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    监盘 physical inspection 9vWKyzMi  
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    筹资与投资循环审计 Investment and finance cycle 5u T 9ssC  
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    货币资金审计 Audit of monetary assets FXV=D_G}  
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    完成审计工作 finish the audit work 0bQaXxt|p  
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    期后事项 events after the balance sheet date +L;[-]E8  
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    或有事项 contingent evens '!Ps4ZTn_  
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    审计报告  Audit report gGw6c" FRQ  
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    引言段 introduction B2WPjhzD  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements X f!Bsp#\g  
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    注册会计师的责任段 auditor’s responsibility z`>a,X
 
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    审计意见段 opinion UQ`%,D  
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    注册会计师的监管和盖章auditor’s signature |C7GI[P  
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    会计师事务所的名称、地址和盖章auditor’s address eV1O#FLbi  
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    报告日期 date of the Auditor’s report %jKR\f G  
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    无保留意见 unqualified audit report h_*=_2|}  
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    非无保留意见 modified audit report
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    保留意见 qualified opinion 5#$E4k:YV  
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