[知识整理]审计中常用的审计术语 [复制链接]

普华永道 Princewater - houseCoopers c={bunnz#  
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    安永 Ernst & Young 1]<wZV}.  
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    毕马威 KPMG W;Ei>~E  
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    德勤 Deloitte Touche Tohmatsu $M=W`E[g  
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    安达信 Arthur Anderson ~Z#jIG<?g  
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    安然 Enron 9AsK=/Buf  
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    世通 worldcom 6X@$xe847[  
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    国际会计师联合会 IFAC 8XUm.nV  
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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  qg+bh  
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    美国注册会计师协会 AICPA ,y57tY  
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    中国注册会计师协会 CICPA oHbG-p  
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    审计 audit /=bg(?nX  
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    内部审计 internal audit 3bi,9 >%  
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    政府审计 public sector audit ?{O >&<~  
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    账项基础审计 accounting number-based audit c=}#8d.  
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    风险导向审计方法 risk-oriented audit approach dk^Uf84.Gr  
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    其他鉴证业务 audit related services yLI)bn!"  
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    审阅业务 review VHlN;6Qlff  
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    有限责任合伙制 limited liability partnerships, LLPs / ao|v  
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    注册会计师职业道德规范 code of ethics for professional accountants K; +w'/{  
　　　　　　　　　　　 Rules of professional conduct 5IPZ;
  
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    独立 independence .qcIl)3  
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    客观 objectivity !4(X9}a  
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    公正 integrity "0(H! }D  
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    专业胜任能力 professional competence #xM
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    应有关注 due care ;e>pu
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    保密 confidentiality confidence Lt xeT.  
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    职业行为 professional conduct D[7+xAwS  
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    技术准则 technical standards <R TAO2  
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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 =q%Q^  
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    费用 fee 9Dq^x&
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    佣金 commission Eu4-=2!4  
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    经济利益 interest vbo:,]T<A  
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    经济利益的冲突 conflicts of interest w$X"E*~>8  
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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. YTc X4cC  
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    差错 error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors. (V:z7  
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    更换会计师事务所 Changes in professional appointments F ka^0  
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    国际趋同 global convergence /international convergence 3KyIBrdi?  
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    鉴证业务 assurance services *Vbf;=Mb  
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    全面质量管理 quality control of audit XB8g5AxR  
　　　　　　 Enforce the ethical guidance "~1{|lj|)  
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    注册会计师的法律责任Professional responsibility e ej:  
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    “深口袋”理论 deep-pocket theory
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    创新会计处理 creative accounting (R.l{(A  
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    诉讼爆炸 litigation explosion fEdp^oVg  
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    违约 breach the contract ?5N7,|K)  
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    过失 negligence /Misconduct
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    欺诈 cheat / illegal acts /IO<TF(X  
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    审计目标 audit objectives '7oW
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    怀疑态度 suspend ,2|(UTv  
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    财务报表认定： financial statement assertions U<YP
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    存在 existence 'ie+/O@G  
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    权利与义务 rights and obligations w$aiVOjgT  
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    发生 occurrence !Ojf9 6is  
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    完整性 completeness pie,^-_.g  
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    准确性和计价 measurement and valuation ujLz<5gKuO  
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    分类和可理解性 classification and understandability Z[,A>tJ  
　　　　　　　 presentation and disclosure ^$!H|  
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    财务报表循环 cycles fn~Jc~[G|  
    Sales and receivables cycle Rk8oshS+2  
    Purchases and payables cycle )S8fFV  
    Wages and salaries cycle 5x2m]
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    Petty cash cycle [U^@Bkh  
    Inventory recording cycle !.EDQ1k  
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    截止 cut-off Fk-}2_=vi  
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    审计任务约定书 the letter of engagement apkmb<  
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    管理层声明书 report of the directors’ responsibilities for the financial statement :L6, =#  
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    审计证据 audit evidence %>mB"Y,  
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    审计工作底稿 audit working paper ,&q Q[i  
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    审计记录 audit records k-;A9!^h  
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    计划工作 planning O0~Qh0~l  
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    重要性 material: information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements. 4g
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    审计风险 audit risk 7rZE7+%]  
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    检查风险 detection risk <y!(X"n`  
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    重大错报风险 risk of material misstatement in audit report {SOy-  
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    风险评估 risk evaluation FRR`<do5$,  
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    分析复核程序 analytical review procedures /hC'-6:]^  
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    内部控制 internal control :W6R]y  
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    局限性 limitation F5(DA  
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    控制环境 control environment .*,W%r?1n6  
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    信息系统与沟通 information system and communication Es^=&2''  
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    符合性测试 compliance test xfFsW^w  
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    控制测试 control test RX cfd-us  
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    报表层次重大错报 material misstatement on level of financial statement _C&XwCIm  
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    认定层次重大错报 material misstatement on level of assertion l(j._j~p  
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    实质性程序 substantial procedures 5W4Tp% Lda  
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    舞弊 fraud v9K=\ j  
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    审计抽样 sampling yM`QVO!;  
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    抽样风险 sampling risk T{B\1|2w  
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    非抽样风险 non-sampling risk 47
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    统计抽样 statistical sampling k>W}9^ cK  
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    销售与收款循环审计 Sales and receivables cycle ^>/] Qi  
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    采购与付款循环审计 Purchases and payables cycle f)9{D[InM^  
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    存货与仓储循环审计 Inventory recording cycle UkzLUok]U  
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    监盘 physical inspection K!A;C#b!  
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    筹资与投资循环审计 Investment and finance cycle 3Jj 3!aDB  
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    货币资金审计 Audit of monetary assets Z0!yTM/C  
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    完成审计工作 finish the audit work m`B.3  
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    期初余额 opening balance FF'Ul4y  
    期后事项 events after the balance sheet date em,j>qp  
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    或有事项 contingent evens GGF;4  
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    试算平衡表 trail balance p5?8E$VHV  
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    审计报告  Audit report MgG_D6tDM  
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     标题 title oaMh5FPy  
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    收件人 receiver h$#zuqm  
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    引言段 introduction >X0c:p Pu  
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    管理层对财务报表的责任段 management’s responsibility for the financial statements Z rm!,qs  
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    注册会计师的责任段 auditor’s responsibility ^E|{i]j#f  
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    审计意见段 opinion b]XDfe  
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    注册会计师的监管和盖章auditor’s signature g)UYpi?p-}  
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    会计师事务所的名称、地址和盖章auditor’s address q A?j-H  
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    报告日期 date of the Auditor’s report ;&?l1Vu  
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    无保留意见 unqualified audit report s\dhQZw3  
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    非无保留意见 modified audit report uU#
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    保留意见 qualified opinion _?J:Z*z?  
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    无法表示意见 disclaimer `|
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    否定意见 adverse o])2_e5  
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