[知识整理]审计中常用的审计术语 [复制链接]

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    安永 Ernst & Young 0;V "64U  
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    毕马威 KPMG Gjh8>(  
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    德勤 Deloitte Touche Tohmatsu t0*,%ge:<  
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    安达信 Arthur Anderson /Qnq,`z  
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    安然 Enron ym=7EY?o  
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    世通 worldcom ;n~-z5)  
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    国际会计师联合会 IFAC JE<w7:R&  
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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 f~0CpB*X  
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    美国注册会计师协会 AICPA 4Nun-(
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    中国注册会计师协会 CICPA '=X)0
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    审计 audit S[ln||{  
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    内部审计 internal audit 9k.5'#  
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    政府审计 public sector audit F!_8?=|  
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    账项基础审计 accounting number-based audit y2{uEbA  
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    风险导向审计方法 risk-oriented audit approach rV_i|  
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    其他鉴证业务 audit related services o ^ zrF  
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    审阅业务 review |Fi{]9(G2  
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    有限责任公司制 limited liability companies, LLCs rLpfybu  
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    有限责任合伙制 limited liability partnerships, LLPs QHDR*tB:{  
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    注册会计师职业道德规范 code of ethics for professional accountants 4'wbtE|  
　　　　　　　　　　　 Rules of professional conduct 0Fw4}f.o  
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    独立 independence !*1$j7`tP  
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    客观 objectivity ~jR4%VF  
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    公正 integrity *671MJ9  
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    专业胜任能力 professional competence (hJ&`Tt  
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    应有关注 due care hGy[L3{  
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    保密 confidentiality confidence ?Xl;>}zj  
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    职业行为 professional conduct YO'a
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    技术准则 technical standards @xXVJWEU:  
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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 0,/I2!dF?  
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    费用 fee k5%W8dI  
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    佣金 commission ?KtF!:_C  
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    经济利益 interest ^B)f!HtU  
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    经济利益的冲突 conflicts of interest [=BccT:b  
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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. 45?%D}  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. 2 EWXr+IU.  
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    更换会计师事务所 Changes in professional appointments *4ido?  
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    国际趋同 global convergence /international convergence r7,} "Pl  
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    鉴证业务 assurance services /9e?uC6  
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    全面质量管理 quality control of audit l*?_@  
　　　　　　 Enforce the ethical guidance 5a-x$Qb9  
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    注册会计师的法律责任Professional responsibility h 8xcq#  
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    “深口袋”理论 deep-pocket theory :h(`eC  
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    创新会计处理 creative accounting \h"U+Bv7  
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    诉讼爆炸 litigation explosion ny cn  
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    违约 breach the contract [#9i@40  
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    过失 negligence /Misconduct ! ,bQ;p3g|  
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    欺诈 cheat / illegal acts u0GHcpOm  
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    审计目标 audit objectives =W &Mt  
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    怀疑态度 suspend $~S~pvT  
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    财务报表认定： financial statement assertions b[GhI+_  
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    存在 existence  vTgx7gP  
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    权利与义务 rights and obligations {zWR)o .=  
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    发生 occurrence cGiL9|k  
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    完整性 completeness hLbWqF  
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    准确性和计价 measurement and valuation r\d(*q3B  
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    分类和可理解性 classification and understandability hJ$9Hb  
　　　　　　　 presentation and disclosure g@37t @I  
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    财务报表循环 cycles zGFD71=#  
    Sales and receivables cycle <^\rv42'(2  
    Purchases and payables cycle V ^+p:nP  
    Wages and salaries cycle ;F#(:-:  
    Petty cash cycle UrHndnqM  
    Inventory recording cycle fz\Q>u'T  
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    截止 cut-off KW(a@X  
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    审计任务约定书 the letter of engagement d)emTXB(  
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    管理层声明书 report of the directors’ responsibilities for the financial statement JwB'B  
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    审计证据 audit evidence v,S5C
  
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    审计工作底稿 audit working paper QYMfxpiC  
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    审计记录 audit records SfnQW}RGI  
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    计划工作 planning d?8OY  
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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. |L8 [+_m  
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    审计风险 audit risk HiA E9  
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    检查风险 detection risk ?id) 2V0s  
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    重大错报风险 risk of material misstatement in audit report jZ|M$I3*  
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    风险评估 risk evaluation DxV=S0P  
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    分析复核程序 analytical review procedures u<Kowt<ci  
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    内部控制 internal control 
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    局限性 limitation Z0fa;%:  
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    控制环境 control environment n.&7lg^X  
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    信息系统与沟通 information system and communication x ;|HT  
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    符合性测试 compliance test !?nO0Ao-$  
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    控制测试 control test 8YFG*HSa  

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    报表层次重大错报 material misstatement on level of financial statement NX&dJ 6a  
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    认定层次重大错报 material misstatement on level of assertion  y:RW:D&  
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    实质性程序 substantial procedures }PBme'kP  
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    舞弊 fraud QN#"c  
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    审计抽样 sampling 5vyg-'  
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    抽样风险 sampling risk h mRmU{(Y  
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    非抽样风险 non-sampling risk ,~Mf2Y#m0p  
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    统计抽样 statistical sampling 9"S2KT@8  
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    非统计抽样 non-statistical sampling Sb[>R(0:  
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    销售与收款循环审计 Sales and receivables cycle KnkmGy  
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    采购与付款循环审计 Purchases and payables cycle UjI./"]O  
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    存货与仓储循环审计 Inventory recording cycle G}8tFo.d1  
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    监盘 physical inspection \6|y~5Hw{r  
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    筹资与投资循环审计 Investment and finance cycle uOA/r@7I}S  
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    货币资金审计 Audit of monetary assets 3gUY13C}:p  
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    完成审计工作 finish the audit work 6{I7)@>N  
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    期初余额 opening balance VZi1b0k1.  
    期后事项 events after the balance sheet date \6wltTW]#  
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    或有事项 contingent evens l$gJ^Wf2gY  
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    试算平衡表 trail balance zDdo RK@  
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    审计报告  Audit report 0eA<nK  
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     标题 title CH4Nz'X2  
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    收件人 receiver ec
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    引言段 introduction ~!({Unt+'  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ]V/5<O1  
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    注册会计师的责任段 auditor’s responsibility Yb5U^OjyJ  
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    审计意见段 opinion &` m.]RV  
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    注册会计师的监管和盖章auditor’s signature (f&V 7n  
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    会计师事务所的名称、地址和盖章auditor’s address dzIBdt h  
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    报告日期 date of the Auditor’s report oc"p5Y3,Os  
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    无保留意见 unqualified audit report &- p(3$jn7  
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    非无保留意见 modified audit report C/!P&`<6  
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    保留意见 qualified opinion tXzuP_0  
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    无法表示意见 disclaimer !*c%Dj  
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    否定意见 adverse QHv]7&^rlj  
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