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[知识整理]审计中常用的审计术语 [复制链接]

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离线sabrina
 
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只看楼主 正序阅读 使用道具 0楼 发表于: 2009-02-10
— 本帖被 阿文哥 从 行业会计 移动到本区(2012-06-25) —
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    毕马威 KPMG sykFSPy`'  
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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 }Vl^EAR  
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    美国注册会计师协会 AICPA Q|//Z  
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    内部审计 internal audit sam[s4@eQ  
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    账项基础审计 accounting number-based audit O 6]u!NqG  
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    风险导向审计方法 risk-oriented audit approach ~`[8"YUL  
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    其他鉴证业务 audit related services e~ BJvZ}Q  
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    分类和可理解性 classification and understandability =n)JJS94  
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    实质性程序 substantial procedures Y}AmX  
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    采购与付款循环审计 Purchases and payables cycle tYI ]L L  
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    存货与仓储循环审计 Inventory recording cycle y3 ({(URU  
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    筹资与投资循环审计 Investment and finance cycle QU-7Ch#8  
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    货币资金审计 Audit of monetary assets !ol hZ  
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    完成审计工作 finish the audit work O ,F]\  
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    或有事项 contingent evens 9[epr+f  
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    审计报告  Audit report N.fQ7z=Z(M  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements ,XWay%8{E  
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    注册会计师的责任段 auditor’s responsibility z")3_5Br  
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    审计意见段 opinion .c=$ bQ>^  
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    注册会计师的监管和盖章auditor’s signature nvO%  
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    会计师事务所的名称、地址和盖章auditor’s address %fn'iKCB  
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    报告日期 date of the Auditor’s report ~>}dse  
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    无保留意见 unqualified audit report 'NQMZfz  
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    非无保留意见 modified audit report vxbH^b  
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    保留意见 qualified opinion +BtLyQ  
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    无法表示意见 disclaimer /?.r!Cp  
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    否定意见 adverse C,OB3y  
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